Assignment agreement: transactions with the assignee, assignor and debtor

Often citizens who do not have legal knowledge, when they hear about an assignment or assignment agreement, do not understand what we are talking about. This fact may lead to the fact that, if necessary, a person is unable to protect his rights. The fact is that this document is drawn up to alienate the right to loan obligations to another individual or legal entity, guided by the legislation of the Russian Federation.

In other words, this is an agreement to transfer financial responsibility and obligations without the consent of the person holding the debt. The most typical example of such an agreement: the bank sells the obligations of clients to collectors. Let's consider what accounting entries document the assignment of the right to claim debt between legal entities.

Dear readers! Our articles talk about typical ways to resolve legal issues, but each case is unique.

Basic provisions

Legal details regarding the assignment agreement are indicated in Art. 382, 390 - 392 of the Civil Code of the Russian Federation. There are three parties to the agreement:

• assignor - transferring the right to claim the debt;
• assignee – accepting the right to claim an obligation;
• debtor.

If an assignment agreement is drawn up, a bilateral agreement can be concluded, in which case it is not necessary to have consent from the debtor; it is enough to notify him, or to draw up a tripartite agreement.

It is important to note that it is impossible to arrange an assignment for personal debts:

• payment of moral damages;
• satisfaction of material damage, as well as damage caused to life and health;
• alimony payments.

BU at the debtor

The assignment agreement has no tax consequences for the debtor.

How is the assignment of debt between legal entities reflected in accounting?

According to clause 3 of PBU 19/02, DZ, which was purchased under an assignment agreement, is an object of financial investment, taking into account compliance with a list of criteria.

Therefore, in the case of acquiring a DZ assignment under an agreement, it is important that the following conditions are met:

• there is available documentation that will confirm the right to obligations;
• along with the debt, the assignee receives financial risks associated with the obligation;
• future economic benefits pass to the assignee.

The assignee has no right to change the terms of the original agreement. In this case, the transaction may be challenged in the future.

If all these points are met, then the assignee takes into account the acquired debt in the account. 58 “Financial investments”.

The assignee reflects the acquired debt at the cost of all costs that it incurred during the acquisition process:

• expenses that were paid to the assignor under the concluded agreement;
• expenses for services that were required to purchase finance. attachments;
• remuneration paid to intermediary organizations.

Allocation of the VAT amount is required only if the purchased debt was formed as a result of the functioning of an agreement for the sale of goods (services or work). In such a situation, VAT is required to be charged on the excess of the debt that needs to be repaid over expenses. The tax is calculated - 18/118 or 10/110 (clause 2 of article 155; clause 4 of article 164 of the Tax Code of the Russian Federation).

And then the assignor, in turn, takes into account the requirements for the assignment agreement on the account. 91.

The debtor reflects the amount on the required account, on which the analytics must be present. Therefore, when a creditor changes, the debtor must reflect the changes in analytical accounting.

From the date of signing the agreement, the primary lender writes off the debt - the obligation of a specific borrower.

Documentation of the assignment by the assignee

The Civil Code does not stipulate the concept of assignment of debt. To manipulate the transfer of obligations, the law provides two options:

• assignment of the right of claim;
• transfer of debt.

Obligations are transferred under transfer agreements using the procedure described in Art. 391 Civil Code of the Russian Federation. And the assignment of the right of claim is regulated by Art. 388 Civil Code of the Russian Federation. At times, confusion arises between the assignment of a claim and the transfer of a debt.

Note from the author! An assignment of the right of claim is a situation when the creditor, that is, the party collecting the receivable, changes. Debt transfer, on the contrary, is a change of debtor who transfers his obligations to a third party.

Features of displaying transactions in enterprise accounting depend on the party on which the party to the agreement acts. In case of transfer of your rights, an assignment agreement is concluded. The creditor who assigns the original right to collect the obligation is called the assignor, and the new owner of the debt is called the assignee.

For the assignee, the newly received debt becomes a financial investment under clause 3 of PBU 19/02. Of course, for this a number of conditions must be met:

1. Availability of primary documents on the occurrence of obligations.
2. The ability to obtain economic benefits from the acquired liability.
3. Financial risks associated with arrears.

The assignee makes special accounting entries:

• Debit of account 58 “Financial investments” - Credit of account 76 “Settlements with various debtors and creditors.”

The new owner records a profitable debt for the total costs incurred for its purchase:

• for information and consulting services;
• intermediary fees;
• to the assignor for the acquisition.

When the debtor pays off his monetary obligations, the assignee carries out the necessary operations in the accounting program:

• Debit 76 of account Credit 91.01 “Other income” - the financial result is accounted for in the form of debt repaid under assignment.
• Debit 91.02 “Other expenses” Credit 58 “Financial investments” - the transferred receivables are repaid.
• Debit 51 “Current accounts” Credit 76 accounts - money came from the debtor by bank transfer.

Since receivables include accrued value added tax, the assignee must also take into account VAT:

• Debit 91.02 “Other expenses” Credit 68.02 “Value added tax”.

Postings from the parties to the contract

After concluding an assignment agreement of the right to claim debt between legal entities, the assignee’s transactions will look like this:

If VAT has been charged, then in the situation of expiration of the agreement or in the event of the next assignment, the assignee makes the following entry: Dt 91 Kt 68/for analytical accounting, a value added tax subaccount is used.

When assigning a debt between legal entities, the accounting entries made by the assignor look like this:

This material will tell you in detail how to draw up an agreement on the assignment of the right of claim between legal entities.

Legal basis for assignment

Chapter 24 of the Civil Code of the Russian Federation provides that the right to demand the fulfillment of certain obligations can be transferred by the creditor to another person on the basis of an assignment agreement. The parties to the transaction are:

• assignor - the original creditor, the person who assigns the obligation;
• assignee is the recipient of the obligation.

In this case, there is no need to obtain the debtor's consent. He just needs to be notified in a timely manner about the change in creditor so that the debtor promptly and correctly generates entries for the assignment of the right of claim.

If the obligation initially arose on the basis of an agreement concluded in written or notarial form, then the assignment must also be formalized in the appropriate written form.

In commercial activities, the most common assignments of the following obligations are:

• the buyer's debt for goods, products, and services provided;
• debt under the loan agreement;
• the supplier's obligation to deliver the goods for which an advance payment has been made from the buyer.

The assignment agreement is compensated and for the purchase of the right to claim the debt, the assignee must pay the assignor the amount for which the assignment was made.

The transactions of the assignee, assignor and debtor have their own specifics. Let us consider for each party to the transaction which entries under the agreement for the assignment of the right of claim must be generated in accounting.

Registration in the 1C program

In 1C, in such cases, manual entries are made. Documents are generated in the “Operations entered manually” section; you can find the item in the “Operations” menu.

The assignment of debt between legal entities in 1C is reflected by the following transactions:

The assignee must generate transactions of the following type:

Repayment of obligations is reflected as follows:

Income tax

A special procedure for determining the tax base upon assignment (assignment) of the right of claim is established only for taxpayers who determine their income and expenses using the accrual method.

In accordance with paragraph 1 of Article 279 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), upon assignment by a taxpayer - a seller of goods (work, services) who calculates income (expenses) on an accrual basis, the right to claim a debt to a third party before the date stipulated in the sales agreement goods (work, services) due for payment, the negative difference between the income from the sale of the right to claim the debt and the cost of the goods (work, services) sold is recognized as a loss to the taxpayer.

In this case, the amount of loss for tax purposes cannot exceed the amount of interest that the taxpayer would pay based on the maximum interest rate established for the corresponding type of currency by paragraph 1.2 of Article 269 of the Tax Code of the Russian Federation, or at the taxpayer’s choice based on the interest rate confirmed in accordance with the methods established by Section V.1 of the Tax Code of the Russian Federation for a debt obligation equal to income from the assignment of the right of claim, for the period from the date of assignment to the date of payment stipulated by the contract for the sale of goods (works, services). The specified provision regarding limitation of the amount of loss does not apply when a taxpayer-bank assigns rights (claims) if such assignment of rights (claims) is carried out as part of the implementation of measures provided for in the plan of participation of the Bank of Russia in the implementation of measures to prevent bank bankruptcy, or if the assignment rights (requirements), the list of which is determined by an act of the Government of the Russian Federation, adopted on the basis of paragraph 1 of Article 5 of the Federal Law of July 29, 2018 No. 263-FZ “On Amendments to Certain Legislative Acts of the Russian Federation”, is carried out in accordance with the procedure specified in paragraph 1 Article 5 of the said law.

The procedure for accounting for losses in accordance with paragraph 1 of Article 279 of the Tax Code of the Russian Federation must be enshrined in the accounting policy of the taxpayer.

When assigning the right to claim a debt before the payment deadline stipulated in the contract for the sale of goods (work, services), if the assignment transaction is recognized as controlled in accordance with Section V.1 of the Tax Code of the Russian Federation, the actual price of such a transaction is recognized as the market price, taking into account the provisions of paragraph 1 of Article 279 of the Tax Code RF. If the transaction for the assignment of the right to claim a debt provided for in paragraph 2 or 3 of Article 279 of the Tax Code of the Russian Federation is recognized as controlled in accordance with Section V.1 of the Tax Code of the Russian Federation, the price of such a transaction is determined taking into account the provisions of this section of the Tax Code of the Russian Federation (clause 4 of Article 279 of the Tax Code of the Russian Federation).

According to paragraph 2 of Article 279 of the Tax Code of the Russian Federation, when a taxpayer - seller of goods (works, services), using the accrual method when calculating income and expenses, cedes the right to claim a debt to a third party after the payment deadline stipulated by the agreement, the negative difference between the income from the sale of the right to claim the debt and the cost of the goods (works, services) sold is recognized as a loss on the date of assignment of the right of claim.

When a taxpayer - seller of goods (works, services) assigns the right to claim a debt to a third party, the date of receipt of the assignment of the right of claim is determined as the day the parties sign the act of assignment of the right of claim (clause 5 of Article 271 of the Tax Code of the Russian Federation).

How can the assignor reflect the assignment of the right of claim in accounting?

At the same time, on the date of signing the assignment agreement, make an entry in the accounting: Debit 76 subaccount “Settlements under the agreement of assignment of the right of claim” Credit 91-1 - the right of claim under the assignment agreement has been realized. When transferring property rights, the assignor may have an obligation to charge VAT if the amount of income from the transfer of the claim exceeds the size of the claim itself (paragraph 2, clause 1, article 155 of the Tax Code of the Russian Federation). For more information about this, see. The value of the right of claim, at which it is recorded on the assignor’s balance sheet, is reflected as part of other expenses in the debit of account 91 (clause

Accounting for the assignment agreement with the assignor and payment

Example

LLC "Dream" sold hardware for 246,750 rubles, including VAT 20%, under a contract for the supply of goods to LLC "Lumiya". The purchase price of hardware is 153,550 rubles.

Mechta LLC signed an assignment agreement with Fialka LLC. The receivable amount is 228,690 rubles, including VAT 20% - 38,115 rubles. To ensure that the contract is drawn up correctly, Fialka LLC pays for a legal consultation of 1,500 rubles.

Accounting entries under the assignment agreement from the assignor.

Fialka LLC transfers 228,690 rubles to Mechta LLC under the agreement, including 20% ​​VAT.

Payment under the assignment agreement - postings:

If the assignment of a debt occurs before the payment deadline stipulated by the contract, the loss received from the assignment for profit tax purposes is taken into account in a special manner (clause 1 of Article 279 of the Tax Code of the Russian Federation).

Assignment of debt between legal entities: accounting entries

Alize LLC paid its debt to .

The accounting records of the accountant of Kassandra LLC show the following entries:

demand purchased Db 58, Kd 76, subaccount is 210,000 rubles; the demand was paid in full by Alize LLC in the amount of 210,000 rubles; money was received from Vympel LLC Db 51, Kd 76, the subaccount is 250,000 rubles. income from the repayment of debt of Vympel LLC db 76 is officially recognized, the subaccount is 250,000 rubles; the amount of debt 210,000 rubles was transferred.

Sometimes creditors decide to forgive the debt to the borrower and then it is necessary to negotiate a bilateral agreement to terminate claims on the debt obligation.

VAT

The assignment of a claim is qualified as a purchase and sale of property rights. According to subparagraph 1 of paragraph 1 of Article 146 of the Tax Code of the Russian Federation, the transfer of property rights is recognized as subject to VAT. In accordance with paragraph 1 of Article 153 of the Tax Code of the Russian Federation, when transferring property rights, the tax base for VAT is determined taking into account the specifics established by Article 155 of the Tax Code of the Russian Federation.

According to paragraph 2 of Article 155 of the Tax Code of the Russian Federation, the tax base when the original creditor assigns a monetary claim arising from an agreement for the sale of goods (works, services), or when the said claim is transferred to another person on the basis of law, is determined as the amount in excess of the amount of income received by the original creditor upon assignment rights of claim, over the amount of the monetary claim, the rights under which are assigned (Letter of the Federal Tax Service of Russia dated November 14, 2011 No. ED-4-3 / [email protected] ).

Thus, if the original creditor cedes a monetary claim arising from a contract for the sale of goods (works, services), then he must calculate and pay VAT. If a monetary claim is assigned at a loss, then VAT is not calculated.

Accounting – assignment of a future claim

The legislation provides for the possibility of assigning future rights of claim. That is, one that has not yet arisen. For example, the assignor developer may borrow money from the assignee lender against future payments by office tenants in its building. Even when there are no contracts with tenants yet.

However, there is a special condition. The future requirement must be specified in the assignment agreement. Moreover, in such a way that it can be accurately identified at the time of its occurrence and transfer to the assignee. For the example taken, it is possible to prescribe conditions for the assignment by the assignor of the tenants’ obligations to pay him for specific areas at certain rates, a price agreed with the assignee. It could be the following text: “...The assignee receives the right to claim rental payments from an office building area of ​​1500 sq. m. m. At a rate of 19,000 rubles. per year for 1 sq. m... The assignee receives the right to claim for 85 percent of its value...". Choose any indicator. The main thing is that it allows you to understand exactly what rights of claim the assignor must give up.

By default, the assignee receives the right of claim at the time it arises. The parties to the assignment have the right to agree on a later date of transition by writing a special condition in the agreement.

All this is provided for in Article 388.1 of the Civil Code of the Russian Federation.

Situation: how can the assignor reflect in accounting transactions involving the assignment of a claim that will arise in the future?

The main difference from a regular assignment is that the assignor receives the money before he has a right to claim. This must be reflected in accounting.

In general, reflect such special conditions of the assignment by analogy with an advance payment for a future supply of goods. Only instead of the right of ownership of the property, the right of claim is transferred to the buyer (assignor).

Reflect the receipt of money from the assignee with the following entry:

Debit 51 (50) Credit 76 subaccount “Settlements under the agreement for the assignment of a future right of claim” - financing was received for the assignment of a future right of claim.

At the same time, charge VAT on the advance payment. This must be done at the calculated rate provided for in paragraph 4 of Article 164 of the Tax Code of the Russian Federation. That is, according to the following formula:

Make the following entry in your accounting:

Debit 76 subaccount “Calculations for VAT from advances on assignment” Credit 68 subaccount “Calculations for VAT” - VAT is charged on account of the received payment for the transfer of a future right of claim.

When transferring the right of claim after its occurrence, make the following entry:

Debit 76 subaccount “Settlements under the agreement for the assignment of a future right of claim” Credit 91-1 – the right of claim under the assignment agreement has been realized.

At the same time, write off the cost of the realized right of claim as other expenses:

Debit 91-2 Credit 62 (76, 58) – the value of the realized right of claim under the assignment agreement is written off from the balance sheet.

VAT previously paid to the budget on an advance cannot be deducted. The right to deduction in this case is not provided for by the Tax Code of the Russian Federation. However, VAT can be refunded. That is, return it from the budget or offset it in the manner prescribed by Article 78 of the Tax Code of the Russian Federation. If the right to a tax refund is confirmed, it will be necessary to reflect the resulting budget obligation to the assignee:

Debit 68 “Calculations for VAT” Credit 76 subaccount “Calculations for VAT from advances on assignment” - reflects the budget’s obligation to return or offset previously paid VAT amounts from advances on assignment.

In this case, there is no need to reverse VAT entries. After all, at the time of their recording, everything was done correctly. This means there was no error that needed to be corrected.

At the same time, if the assignor exercised the right of claim with benefit, it is necessary to charge VAT on the income received. That is, from the difference between the funds received from the assignee and the book value of the right of claim that passes to it. To do this, make the following entry:

Debit 91-2 Credit 68 subaccount “Calculations for VAT” - VAT is accrued for payment to the budget.

All this follows from clauses 6 and 14.1 of PBU 10/99, clauses 6, 7, 10.1 and 16 of PBU 9/99PBU 9/99, Instructions for the chart of accounts (accounts 50, 51, 68, 76, 91), paragraph 2 of clause 1 Article 155, paragraph 1 of Article 167, paragraph 8 of Article 171 and paragraph 6 of Article 172 of the Tax Code of the Russian Federation.

An example of how an assignment of a future claim is reflected in the assignor’s accounting

LLC "Torgovaya" sells industrial equipment and machines. In January, Hermes entered into an assignment agreement with Alpha LLC. According to the agreement, Hermes cedes to Alfa the right to claim the obligations of the buyers of a batch of machines - 100 pcs. The parties agreed that Alpha receives the right to claim by providing Hermes with financing based on the calculation of 100,000 rubles. for each machine in the batch. That is, only 10,000,000 rubles. (100 pcs. × 100,000 rub.). Hermes receives money under the agreement by the end of February. The right of claim passes to Alpha at the moment it arises.

In February, when money was received from Alpha, the Hermes accountant made the following notes:

Debit 51 (50) Credit 76 subaccount “Settlements under an agreement for the assignment of a future right of claim” – 10,000,000 rubles. – financing has been received for the assignment of a future right of claim;

Debit 76 subaccount “Calculations under an agreement for the assignment of a future right of claim” Credit 68 subaccount “Calculations for VAT” - 1,525,424 rubles. (RUB 10,000,000: 118 × 18) – VAT is charged on the payment received for the transfer of the future right of claim.

In March, Hermes sold 70 machines at a price of 105,000 rubles. a piece. The total transaction amount was RUB 7,350,000. (70 pcs. × 105,000 rub.). Including VAT 18 percent – ​​1,121,186 rubles. (RUB 7,350,000: 118 ×18). The accountant formalized the transaction with the following entries:

Debit 62 Credit 90-1 – 7,350,000 rub. – revenue from the sale of goods is reflected;

Debit 90-3 Credit 68 subaccount “VAT calculations” – 1,121,186 rubles. – VAT is charged on the sale of goods;

Debit 90-2 Credit 41 – 5,390,000 rub. – the cost of goods sold is written off.

When selling the machines, Hermes acquired a right of claim. According to the assignment agreement, it goes to Alpha. The Hermes accountant reflected this operation as follows:

Debit 76 subaccount “Settlements under the agreement of assignment of the right of claim” Credit 91-1 – 7,000,000 rubles. (70 pcs. × 100,000 rubles) – the assignment of the right of claim is reflected;

Debit 91-2 Credit 62 – 7,350,000 rub. – the value of the sold receivables under the agreement of assignment of the right of claim is written off.

At the same time, part of the VAT from the advance was claimed by the Hermes accountant for reimbursement (offset). After passing the desk check and confirming his eligibility, he made the following entry:

Debit 68 “Calculations for VAT” Credit 76 subaccount “Calculations for VAT from advances on assignment” – RUB 1,067,797. (RUB 7,000,000: 118 × 18) – reflects the budget’s obligation to reimburse VAT previously paid on the advance.

When assigning the right to demand payment for 70 machines, Hermes suffered a loss. Therefore, the accountant did not need to charge VAT.

In July, Hermes sold the remaining 30 machines in the batch at a price of 98,000 rubles. a piece. The total transaction amount was RUB 2,940,000. (30 pcs. × 98,000 rub.). Including VAT 18 percent – ​​448,475 rubles. (RUB 2,940,000: 118 × 18). The accountant formalized the transaction with the following entries:

Debit 62 Credit 90-1 – RUB 2,940,000. – revenue from the sale of goods is reflected;

Debit 90-3 Credit 68 subaccount “VAT calculations” – 448,475 rubles. – VAT is charged on the sale of goods;

Debit 90-2 Credit 41 – 2,310,000 rub. – the cost of goods sold is written off.

When selling the machines, Hermes acquired a right of claim. According to the assignment agreement, it goes to Alpha. The Hermes accountant reflected this operation as follows:

Debit 76 subaccount “Settlements under the agreement of assignment of the right of claim” Credit 91-1 – 3,000,000 rubles. (30 pcs. × 100,000 rubles) – the assignment of the right of claim is reflected;

Debit 91-2 Credit 62 – 2,940,000.00 rub. – the value of the sold receivables under the agreement of assignment of the right of claim is written off.

At the same time, the accountant set aside part of the VAT from the advance for reimbursement and, after confirming the right to it, made the following entry:

Debit 68 “Calculations for VAT” Credit 76 subaccount “Calculations for VAT from advances on assignment” – 457,627 rubles. (RUB 3,000,000: 118 × 18) – reflects the budget’s obligation to reimburse VAT previously paid on the advance.

Thus, the entire VAT accrued upon receipt of financing was offset (1,525,424 rubles - 1,067,797 rubles - 457,627 rubles).

By assigning the right to demand payment for 30 machines, Hermes received a benefit. He charged VAT on the difference between the financing received from the assignee (“Alpha”) and the cost of the right of claim and reflected this in the accounting records with the following entry:

Debit 91-2 Credit 68 subaccount “VAT calculations” – 9153 rubles. ((RUB 3,000,000 – RUB 2,940,000) :118 × 18) – VAT payable to the budget has been accrued.

The situation in detail

The nature of the formation of debt is that one subject transfers some valuable item for temporary disposal to another.
For example, money, real estate, goods or even intangible assets. Until the recipient returns the value to the creditor, he is in debt. Moreover, not only organizations, but also private businessmen and citizens can act as lenders and recipients. The creditor, having not received repayment of the debt, takes legal methods of collection. If the actions do not produce any result and the debtor does not repay the loan, then it is allowed to sell the debt to a third party. This procedure is called debt assignment.

But not only the creditor can waive his obligations in favor of a third party. The debtor also has the right to transfer his obligations to another citizen or third-party company. The procedure is called debt transfer; it is, in essence, replacing the debtor with a new defendant for debt obligations. Each type of assignment or transfer of rights to debt has its own characteristics.

Recently, in Russian practice, due to the high growth rate of debts among organizations, one of the most popular tools for “cleaning” the balance sheet of receivables is the sale of debt to another person by drawing up an agreement for the assignment of the right of claim (cession). In this article we will consider the basic rules for documenting the assignment of the right of claim, the features of its reflection in accounting and tax accounting.

The Civil Code of the Russian Federation contains a separate chapter 24 regulating the change of persons in an obligation. In paragraph 1 of Art. 382 of the Civil Code of the Russian Federation stipulates that “the right (claim) belonging to the creditor on the basis of an obligation may be transferred by him to another person under a transaction (assignment of the claim) or transferred to another person on the basis of law.” In simple terms, an assignment is an agreement in which the original creditor transfers a debt to a new creditor.

The participants in this transaction are:

The assignor is the original owner transferring the rights;

The assignee is the new owner of the claim.

The assignment of debt can be made between legal entities, individuals, between a legal entity and an individual, or by concluding a tripartite agreement.

Assignment is used when assigning debts under contract, supply, loan, when executing transactions in insurance and real estate, etc.

It should be noted that according to Russian legislation, not all claims can be transferred under this agreement. Personal obligations, such as alimony, compensation for material damage to life and health, or compensation for moral damage cannot be transferred by way of assignment of a claim.

The agreement on the assignment of claims is drawn up in writing. It can be concluded in both simple and notarial form. Registration of an assignment agreement in Rosreestr will be required only if the subject of the agreement itself is a transaction that requires registration.

In order for the assignment agreement not to be subsequently recognized as invalid, it must necessarily include only the subject of the assignment itself. In addition, the parties to the contract clarify what specific rights are being assigned and from what obligations they arise.

According to the general rules, the consent of the debtor is not required to change the lending party. At the same time, the debtor must send notice of the transfer of debt to the new creditor.

The law does not establish who exactly - the assignor or the assignee - must notify the debtor of the assignment of the claim. Judicial practice does not explain this either, so it is advisable to determine the obligated party in the assignment agreement itself.

It is enough for the former creditor to send a notice of assignment to the debtor. If the notification is sent by a new creditor, then he must additionally provide the debtor with evidence of the transfer of rights of claim. For example, a copy of the assignment agreement. Otherwise, the debtor will have the right not to fulfill his obligation (clause 1 of Article 385 of the Civil Code of the Russian Federation).

The list of necessary documents for concluding an assignment agreement is individual for each case. The most important basis for the legal assignment of debt is the contract originally concluded between the assignor and the debtor. If, for example, we are talking about a supplier and a buyer, then the main thing is the supply or purchase agreement. An important role in this case is also played by acts of reconciliation of mutual settlements, expenditure or receipt documents confirming the debt.

The following cases may be grounds for termination or invalidation of an assignment agreement:

1) the obligation belongs to the group of personal ones, such as compensation for damage or alimony;

2) the right is not supported by supporting documents and is invalid;

3) the assignment agreement related to the real estate is not registered with Rosreestr;

4) the original agreement did not imply the possibility of assigning rights to third parties;

5) the assignment agreement does not indicate the basis for the relationship of the first creditor with the payer;

6) the assignee has not paid the compensation agreement within the specified time frame;

7) the right of claim under the loan agreement was exercised to a person who does not have a charter of a credit organization, etc.

If the above violations are identified, a claim is filed with the regional arbitration court to recognize the assignment agreement as not concluded, due to inconsistency with one or another article of the Civil Code of the Russian Federation when it was drawn up. Or if the basis of this agreement cannot by law be assigned to third parties. In this case, the court may satisfy the claim in whole or in part.

The following types of assignment agreements can be distinguished:

Trilateral. Its peculiarity is that the debtor officially agrees to the transfer of his debt to a new person. The advantage is that the assignee has guarantees from the payer himself, which is important. While a bilateral agreement only provides for notification of a change of creditor.

Agreement of paid and gratuitous assignment. When the assignor sells obligations for a certain amount, the contract has the status of compensation. The assignment of rights for the company may be forced in order to recover at least part of the outstanding loss, selling it at a lower price than the full amount of the debt. If there is no payment for the assignment, then this type of document is called gratuitous.

Paid and free debt transfer. The debt transfer operation can be divided in the same way. The debtor can be changed through a no-payment agreement, or by paying a certain amount for this, correspondingly exceeding the initial amount of the debt.

Assignment of claims under a writ of execution. Often in judicial practice, the transfer of rights of claim under a writ of execution is transferred to a third party. Rights under a writ of execution can be sold or assigned free of charge. To do this, it is necessary to provide evidence of a change in the claimant, in the form of an assignment agreement, and write an application to the arbitration court.

In the practice of agricultural enterprises, debt assignment is most often carried out under supply and loan agreements. Accounting and tax accounting of the assignment has its own nuances, including depending on the conditions for transferring the claim, the value of the assigned debt, and the applied taxation regime.

Next, we will consider what entries must be reflected in the accounting records of the assignor and assignee in accordance with the terms of the assignment agreement, as well as emerging tax obligations if the parties apply a special unified agricultural tax regime.

Accounting and tax accounting of the assignor

The right of claim that the assignor transfers to the assignee is part of his property rights and is taken into account as assets. In the accounting records of the assignor, the assignment of the right of claim must be reflected as a sale (disposal) in account 91 “Other income and expenses.”

Proceeds from the sale of the right of claim are recognized as other income (clauses 7 and 16 of PBU 9/99). It is accepted for accounting in the amount established by the agreement on the assignment of the right of claim (clauses 6 and 10.1 of PBU 9/99). Reflect the proceeds from the transfer of rights in accounting on the credit of account 91 in correspondence with account 76 “Settlements with other debtors and creditors”, to which the organization has the right to open a separate sub-account “Settlements under the agreement of assignment of the right of claim”.

The value of the right of claim, at which it is recorded on the assignor’s balance sheet, is written off as other expenses in the debit of account 91 (clauses 6 and 14.1 of PBU 10/99).

Accounting entries:

Example . CJSC Kolos sold agricultural products worth RUB 874,000 on March 10. The cost is 781,300 rubles.

On April 20, ZAO Kolos assigns the claim of receivables to another organization, LLC Sibirskaya Niva, for 805,000 rubles. This amount was transferred to the account of Kolos CJSC on April 29.

Accounting entries in the accounting of CJSC Kolos:

10th of March

Dt 62 Kt 90-1 – 874,000 rub. – accrued revenue from product sales

Dt 90-2 Kt 43 – 781,300 rub. – written off cost of goods sold

20 April

Dt 76 - settlements under the assignment agreement Kt 91-1 - 805,000 rubles . – assignment of the right of claim is reflected

Dt 91-2 Kt 62 - 874,000 rub. — the value of the sold receivables under the agreement for the assignment of the right of claim is written off.

April 29

Dt 51 Kt 76 – 805,000 rub. — settlements under the assignment agreement.

When calculating the tax base when applying the Unified Agricultural Tax, the assignor includes in income the remuneration received from the assignee on the date of receipt of funds into bank accounts and (or cash desk), receipt of other property (work, services) and (or) property rights, as well as repayment debts in another way (cash method) (Article 346.5 of the Tax Code of the Russian Federation). In accordance with the provisions of 346.16 the assignor does not have the right to reduce the tax base under the Unified Agricultural Tax by the value of the assigned right of claim, since this type of expense is not named in the Tax Code.

Sometimes situations arise when tax authorities indicate the need to simultaneously include in income both the amount of funds received into the current account from the assignee and income from the sale of finished products.

Please note that, based on the provisions of Art. Art. 382 and 384 of the Civil Code of the Russian Federation, the right (claim) belonging to the creditor on the basis of an obligation may be transferred by him to another person under a transaction (assignment of the claim) or transferred to another person on the basis of law. In this case, unless otherwise provided by law or agreement, the right of the original creditor passes to the new creditor to the extent and on the conditions that existed at the time of transfer of the right. In particular, the rights securing the fulfillment of the obligation, as well as other rights related to the claim, including the right to unpaid interest, are transferred to the new creditor.

As a result of the transaction for the assignment of the right of claim, the creditor changes his obligation. Thus, the obligation itself does not terminate; the new creditor enters into a pre-existing legal relationship with the buyer.

Since the assignor under an assignment agreement realizes the right of claim, and not the produced agricultural products, income and expenses under assignment agreements are income and expenses from his financial, not agricultural, activities. Payment for the cost of goods sold to the buyer does not occur. Therefore, in our opinion, the organization that ceded the claim does not receive income from the sale of goods.

Accounting and tax accounting of the assignee

Situation 1. The actual costs of acquiring the right to claim debt (accounts receivable) under an assignment agreement are less than the debt itself.

In this case, the right of claim is a financial investment , which is accounted for in account 58 “Financial investments” (clause 3 of PBU 19/02). In the debit of account 58, the acquired right is reflected at the actual costs of its acquisition. The composition of such costs is formed from the amounts paid in accordance with the contract to the seller (assignor), other expenses directly related to the acquisition (for example, consulting services, intermediary fees) (clauses 8-9 of PBU 19/02).

The credit of account 58 reflects the write-off of the right of claim (when the debtor repays his obligations). The cost of the right of claim is taken into account as part of other expenses, and the amount received from the debtor is included in other income (clause 11 of PBU 10/99, clause 7 of PBU 9/99).

Accounting entries:

Situation 2. The right to claim the debt was acquired at par value

The right to claim a debt acquired at par value is not capable of generating income for the organization in the future and cannot be considered as a financial investment (clause 2 of PBU 19/02). Therefore, such an asset should be classified as cash equivalents . This is explained by the fact that the right to claim a debt is a highly liquid asset that can be presented for payment, sold or transferred as payment.

The Chart of Accounts does not provide for a special account to reflect the movement of such cash equivalents. An organization can take into account such a requirement, for example, on account 76 “Settlements with other debtors and creditors” by opening a separate sub-account “Cash equivalents that are not financial investments.” In the balance sheet, as well as in the cash flow statement, the acquired right to claim debt is accounted for at par value as part of cash equivalents, having previously established this procedure in the accounting policy.

Accounting entries:

Situation 3. According to the terms of the agreement, the right to claim the debt is transferred to the assignee after full payment of its obligations

Until the final settlement with the assignor, the transferred amounts are reflected in the accounting records as advances.

At the same time, at the time of concluding the agreement, the assignee does not create accounting entries by the assignee. Indeed, in relation to the debtor, he will become a creditor only after he has finally settled with the seller of the debt (assignor). This procedure follows from paragraph 2 of Article 389.1 of the Civil Code of the Russian Federation and paragraph 8 of Article 3 of the Law of December 6, 2011 No. 402-FZ.

If the assignee pays the assignor in installments, then the amounts paid are reflected in the accounting records as an advance payment.

Accounting entry:

If the actual costs of acquiring the right to claim the debt under the assignment agreement are less than the debt itself, then the acquired right to claim is taken into account in account 58 “Financial investments”. The right to claim a debt acquired at par value is accounted for as a cash equivalent.

When purchasing a claim arising from a contract for the supply of finished products (goods, works, services), the costs of acquisition by the assignee are not taken into account when calculating the tax base (Article 346.16). When the assignee receives money from the debtor under a supply agreement, it is included in taxable income immediately after it is received at the cash desk or in the current account.

Debt can be paid off in different ways. This affects accounting and taxation procedures. If funds are received into your account, reflect income in the amount received; if the debt is paid with property, consider income at the market price.

Auditor Assistant

Y.P.Shakhova

When you need it

There are quite a lot of situations when the parties to a loan agreement change. Let's consider the most common cases of transfer of debt obligations:

Each situation has its own rules and requirements. If legal norms are not followed, the transaction will be declared invalid.