Claims from the buyer: accounting entries, practical examples, comments from an accountant

The organization has the right to file a claim with the counterparty if he has violated obligations arising under the terms of the contract or the law (Article 309 of the Civil Code of the Russian Federation, Part 5 of Article 4 of the Arbitration Procedure Code of the Russian Federation and Article 136 of the Civil Procedure Code of the Russian Federation).

Making a claim is an organization’s right, not an obligation. For example, if a supplier has shipped a low-quality product, the buyer has the right (but is not obligated) to file a claim against him (in particular, demand a price reduction, eliminate the defect free of charge, etc.). This follows from Article 475 of the Civil Code of the Russian Federation.

Form and content of the complaint

Submit your claim in any written form. At the same time, clearly indicate which obligations the counterparty did not fulfill, the provisions of which document were violated (protocol, contract, agreement, etc.), offer your way out of the current conflict situation.

Attention: if the organization decides to make a claim to the counterparty, promptly notify him that a violation of the terms of the contract has been identified. Otherwise, he may refuse to satisfy the claim (see, for example, Article 483 of the Civil Code of the Russian Federation). If an organization decides not to file a claim but immediately goes to court, its claim will not be considered. It is impossible to go to court without skipping the stage of pre-trial dispute resolution (for example, immediately writing a statement of claim to collect a penalty). This follows from Article 128 of the Arbitration Procedural Code of the Russian Federation and Article 136 of the Civil Procedure Code of the Russian Federation.

For example, when making a claim, the buyer must notify the seller of a violation of the terms of the purchase and sale agreement regarding the quantity, assortment, quality, completeness, container and (or) packaging of the goods within the period prescribed by law, other legal acts or the contract. And if such a period is not established, within a reasonable period after the violation of the relevant term of the contract should have been discovered based on the nature and purpose of the goods. This procedure is established in Article 483 of the Civil Code of the Russian Federation.

Reflection of a claim in accounting: postings from the buyer

In accounting, claims issued to suppliers are displayed on account 76.2. Analytics on the account is carried out in the context of each filed claim. If there are grounds for a dispute with the counterparty, the buyer draws up a letter of claim. The supplier must respond to the client’s complaints - agree with the buyer’s opinion and fulfill the contractual terms in full, or refuse to fulfill them. In the latter option, the buyer has the right to file a claim in court.

Reflection of a claim in accounting (entries) when a defect is detected is carried out by debiting account 76.2 with simultaneous crediting of one of the expense accounts (, ,), in case of discrepancy between prices, the conditions of standards, accounting errors, etc. credit account 60. If the supplier considers the client's requirements to be justified, he satisfies them. In the buyer's accounting, receivables in the form of a claim are repaid during the credit turnover according to 76.2.

Example
Expert LLC ordered material assets from Korund LLC on an advance payment basis. Transaction amount – 2575 rubles. At the time of shipment, a shortage of 575 rubles was detected. The buyer filed a claim, and the accounting entries reflected the amount of the shortfall as the counterparty's debt. The supplier satisfied the customer's requirements by returning the shortfall amount. Later, a shortage of purchased valuables from another supplier, Orient LLC, was discovered in the amount of 700 rubles, the counterparty refused to satisfy the claim.
Correspondence in accounting:
D60 – K51 – 2575 RUR, payment
D10 – K60 – 2000 rub. (2575 – 575), capitalization of actually received values;
D76.2 – K60 – 575 rubles, a claim has been submitted, postings are generated according to the analytical sub-account of Korund LLC;
D51 – K76.2 – 575 rubles, the claim is satisfied by the supplier.
D 76.2 – K60 – 700 rubles, the claim was sent to Orient LLC;
D94 – K76.2 – 700 rubles, Orient LLC does not admit the mistake, compensation for the shortfall will not be made, the amount is written off as expenses.

Timeframe for consideration of a claim

The counterparty is obliged to consider the claim. The deadline for this can be set:

legislation (see, for example, paragraph 5 of Article 12 of the Law of June 30, 2003 No. 87-FZ);

agreement;

internal regulations of the organization or business customs.

This follows from Article 309 of the Civil Code of the Russian Federation.

At the same time, civil legislation does not establish sanctions for violating this deadline (see, for example, Article 12 of the Law of June 30, 2003 No. 87-FZ or Article 37 of the Law of July 17, 1999 No. 176-FZ).

The norms of judicial law do not provide for any sanctions (Arbitration Procedure Code of the Russian Federation, Code of Civil Procedure of the Russian Federation).

Financial sanctions (for example, a fine) for violating the deadline within which a claim must be considered may be provided for in an agreement with the counterparty (clause 4 of Article 421 of the Civil Code of the Russian Federation).

What requirements can you make?

A claim can include one or more claims. For example, these requirements could be:

pay sanctions for violation of the terms of the contract (Article 329 of the Civil Code of the Russian Federation);

to pay damages. For example, related to the forced purchase of goods from another supplier at a higher price (Article 393 of the Civil Code of the Russian Federation);

return the paid but not spent advance (Article 453 of the Civil Code of the Russian Federation);

issue a return or replacement of products (goods). For example, if it is defective (Article 475 of the Civil Code of the Russian Federation);

eliminate defects. For example, correct the quality of improperly performed work (clause 1 of Article 723 of the Civil Code of the Russian Federation);

reduce the price, that is, mark down the object of the contract. For example, if a product was received of inadequate quality (clause 1 of Article 475 of the Civil Code of the Russian Federation).

Regulatory regulation

A penalty (fine, penalty) is an amount of money established by law or contract that the debtor is obliged to pay to the creditor in case of violation of the terms of the contract (Article 330 of the Civil Code of the Russian Federation).

Sanctions for violation of the contract (penalties, penalties, fines, compensation for losses) are included by the creditor:

BU - to other income (clause 7 of PBU 9/99) in the amount (clause 10.2, clause 16 of PBU 9/99):

recognized debtor - on the date of recognition;
awarded by the court - on the date of the decision.

NU - in non-operating income (clause 3 of Article 250 of the Tax Code of the Russian Federation) in the amount of (clause 4 of clause 4 of Article 271 of the Tax Code of the Russian Federation):

recognized debtor - on the date of recognition;
awarded by the court - on the date of entry into force of its decision.

The document confirming the recognition of penalties by the debtor can be any document that establishes the fact of violation of the obligation and determines the amount of the recognized amount (Letter of the Ministry of Finance of the Russian Federation dated August 30, 2019 N 03-03-06/1/66991): letter from the debtor , reconciliation act, etc. . P.
In addition, evidence of the recognition of the obligation to pay a penalty is payment (full or partial) of the imposed fine or penalty.

VAT. The amounts of penalties calculated as compensation for improper fulfillment of contractual obligations are not included in the VAT tax base (Letters of the Federal Tax Service of the Russian Federation dated 04/03/2013 N ED-4-3/ [ email protected] , Ministry of Finance of the Russian Federation dated 06/08/2015 N 03- 07-11/33051).

Actions of the counterparty upon receipt of a claim

The counterparty to whom the organization has filed a claim has the right to:

acknowledge it;

refuse to confess (for example, in the absence of his guilt in violating the obligation);

continue business correspondence (for example, in order to obtain additional information or prove the absence of guilt in violating an obligation).

This follows from Article 401 of the Civil Code of the Russian Federation.

In the last two cases (refusal and continuation of correspondence), no entries need to be made in accounting (Article 5 of Law No. 402-FZ of December 6, 2011). Claims not recognized by the debtor do not affect taxation (Chapters 25, 26.2 and 26.3 of the Tax Code of the Russian Federation). This is due to the fact that there is no obligation or any settlement involved.

Situation: will the court accept for consideration the organization’s statement of claim against its counterparty if the counterparty left the claim previously sent to it without consideration?

Yes, he will.

In order for a court to consider a claim against a counterparty, the very fact of pre-trial (claim) proceedings between the parties is important, and not its result. Therefore, if the counterparty did not consider the received claim, did not respond to the organization, or during the proceedings the parties did not come to an agreement, the courts consider the pre-trial (claim) procedure for resolving disputes to be followed (see, for example, the resolutions of the Federal Antimonopoly Service of the North-Western District dated November 13, 2007 No. A56-49658/2005, Ural District dated June 20, 2005 No. F09-1757/05-S5). The court will accept the organization's statement of claim for consideration (Part 5, Article 4 of the Arbitration Procedure Code of the Russian Federation, Article 136 of the Code of Civil Procedure of the Russian Federation).

In the event that the debtor acknowledges a claim raised by an organization, the accounting and taxation of such a transaction depend on the nature of the claims presented to the counterparty.

In most cases, make settlements for claims recognized by counterparties using account 76 of subaccount 2 “Settlements for claims” (Instructions for the chart of accounts).

Acknowledgment of the claim

Legislation or an agreement may provide, for example, the following types of sanctions for violation of obligations: penalties (fines, penalties), interest for late payment, etc. This follows from Articles 329 and 395 of the Civil Code of the Russian Federation.

In addition, the organization may demand that the culprit compensate for losses associated with violation of contractual obligations, including lost profits (Article 15 of the Civil Code of the Russian Federation). For example, if a sales contract is terminated due to the fault of the seller, the buyer has the right to apply the provisions of Article 524 of the Civil Code of the Russian Federation. Namely, to demand that the counterparty compensate him for losses incurred due to the need to purchase goods from another seller at a higher price. If a new contract is concluded within a reasonable time and at a reasonable price, the failed seller must compensate the buyer for the difference between the cost of the goods under the terms of the terminated and the new contract.

How to reflect in accounting and taxation the amounts of penalties (fines, penalties) issued by the organization and recognized by the debtor, see How to take into account the receipt of legal interest, penalties and interest for late fulfillment of obligations. Similarly, reflect the counterparty's compensation for losses.

An example of how to reflect in accounting and taxation the receipt of a penalty from a counterparty for violating the terms of an agreement. The organization applies a general taxation system

In February, Torgovaya LLC supplied Alpha LLC with goods worth 120,000 rubles. (including VAT – 18,305 rubles). The due date for their payment under the contract is February 21.

Alpha transferred payment for the goods delivered to Hermes only on March 24. On March 25, Hermes submitted a claim to Alpha for payment of a penalty for late payment under the contract (the delay was 31 days).

The amount of the penalty for late payment for goods was: 120,000 rubles. × 0.1% × 31 days = 3720 rub.

Alpha acknowledged Hermes' claim and paid a penalty.

In the Hermes accounting, the accountant made the following entries:

Debit 76-2 Credit 91-1 – 3720 rub. – a penalty was accrued for violation of the deadline for payment for goods;

Debit 51 Credit 76-2 – 3720 rub. - a penalty was received.

Hermes pays income tax monthly, using the accrual method. The accountant included the amount of the penalty (3,720 rubles) as part of the organization’s non-operating income.

Accounting for claims from the supplier

If the goods delivered by the supplier to the customer have been entered into the buyer's warehouse, then their return is carried out by drawing up a reverse sale and issuing the relevant documentation (TORG-12, invoice or UPD).

Claims received from customers in connection with violations of the terms of the contract in the supplier’s accounting can be recorded in subaccount 76.02: for a loan - receipt of a claim, debit of the subaccount - satisfaction of the customer’s conditions. The subaccount is debited for the amount of the claim in correspondence with accounts accounting for payment methods: return of cash, return of payment by bank transfer, delivery of goods, payment of fines and penalties, etc.

Refund of prepayment

The organization has the right to demand the return of the advance (part of the advance) under the contract if the obligations under it were not fulfilled (Article 453 of the Civil Code of the Russian Federation). For example, if the supplier did not deliver the goods within the period specified in the contract, you can demand a refund of the amount paid for the delivery (clause 1 of Article 463 of the Civil Code of the Russian Federation). After canceling the obligations under the contract or changing them, submit a claim to your partner. From this moment on, the amount of prepayment transferred to the supplier (performer) is not an advance payment. It becomes the supplier's (performer's) debt to return the money. The procedure for recording such debt in accounting is not provided for by law. This means that the organization must establish it independently and consolidate it in its accounting policies for accounting purposes. Thus, the debt for the return of money can be accounted for in a separate subaccount to account 60 (for example, the subaccount “Debt of suppliers for unpaid advances”) or in account 76.

On the day when the counterparty acknowledges the debt (this can be confirmed by his letter or the act of reconciliation of mutual settlements), make the following entry:

Debit 76-2 (60) Credit 60 (76) – reflects the debt of the counterparty under the claim (based on agreement of the parties).

For organizations that apply the general taxation regime, such an operation will affect the calculation of taxes as follows.

When calculating income tax (both accrual and cash methods), the amount of the advance returned by the counterparty will not affect the tax base (Articles 41, 249–251, paragraph 1 of Article 272, paragraph 2 of Article 273 of the Tax Code of the Russian Federation).

However, such an operation will have an impact on VAT calculations. In the quarter in which the advance is returned to the partner, restore the VAT previously accepted for deduction (subclause 3, clause 3, article 170 of the Tax Code of the Russian Federation).

For more information, see How to recover input VAT.

An example of reflecting in accounting operations for the return of an advance payment that has not been processed by the supplier. The organization applies a general taxation system

On September 20 (Q3), Alpha LLC transferred 100 percent prepayment under the agreement dated September 1 to Torgovaya LLC. The contract provides for the supply of a consignment of goods to Alfa in the amount of 590,000 rubles. (including VAT - 90,000 rubles) in October (IV quarter).

To account for settlements with suppliers, the accountant uses subaccounts opened to account 60 (subaccount “Advances issued”) and to account 76 (subaccount “VAT settlements from advances issued”).

The following entries were made in Alpha's accounting:

Debit 60 subaccount “Settlements for advances issued” Credit 51 – 590,000 rub. – an advance payment has been made towards the upcoming shipment of goods;

Debit 68 subaccount “Calculations for VAT” Credit 76 subaccount “Calculations for VAT from advances issued” – 90,000 rubles. – VAT paid to the supplier as part of the advance payment is accepted for deduction.

By the deadline established in the contract, Hermes did not have time to purchase the required quantity of products and did not deliver. On November 21, Alpha submitted a claim to Hermes for violation of the deadline for fulfilling the contract with a request to terminate it.

On November 22, the contract between Hermes and Alpha was terminated. On the same day, Hermes returned to Alpha the advance received in the amount of 590,000 rubles. (including VAT – 90,000 rubles).

The following entries were made in Alpha's accounting records:

Debit 76-2 Credit 60 subaccount “Settlements for advances issued” – 590,000 rubles. – the supplier’s debt is reflected in the amount of the advance that is subject to return due to termination of the contract for the submitted claim;

Debit 51 Credit 76-2 – 590,000 rub. – the supplier returned the unpaid advance;

Debit 76 subaccount “Calculations for VAT on advances issued” Credit 68 subaccount “Calculations for VAT” - 90,000 rubles. – VAT, previously accepted for deduction, has been restored.

Simplified organizations do not take into account the amount of advance payment returned by the counterparty when calculating the single tax. For more information about this, see: On what income do you need to pay a single tax when simplified.

When calculating UTII, the returned advance does not affect the calculation of tax (Article 346.29 of the Tax Code of the Russian Federation).

Practical example of preparing accounting entries No. 1

Limited Liability Company "Solntse" ordered the supply of fire hoses for resale from the supplier "Zori" LLC. The total order price is 150,000 rubles, incl. VAT 18% - RUB 22,881.35. The goods were delivered on time, but the warehouse manager identified a shortage of products in the amount of 17,000 rubles, incl. VAT 18% - RUB 2,593.22. Based on the fact that the sleeves were not delivered, a demand was sent for the return of the transferred payment for the goods.

Accounting entries in the accounting of Sun LLC:

Dt60 Kt51: 150,000 rubles – the supply agreement is fully paid by the buyer by bank transfer;

Dt41 Kt60: 133,304.87 rubles – the received products are entered into the warehouse;

Dt19 Kt60: RUB 20,288.13. – input VAT is taken into account;

Dt76.02 Kt60: 17,000 rub. – a claim was sent to Zori LLC;

Dt51 Kt76.02: 17,000 rubles - the supplier satisfied the buyer’s requirements and returned the overpaid funds to the buyer.

Debt adjustment: mutual settlement has been made between the organizations “Solntse” and “Zori” in full, there are no debts under the agreement.

According to the supply agreement, between Shield LLC and Mech LLC, payment for the delivered products must be made no later than the day following the day the goods arrive at the warehouse. The agreement between the companies provides for a penalty in the amount of 0.01% of the price of the goods for each calendar day of late payment.

Delivery cost - 70,000 rubles; the goods were delivered to the warehouse of Shield LLC on June 10, 2018, payment to the supplier was received on June 19, 2018.

Calculation of the penalty: 70,000 * 0.01 * 9 = 6,300 rubles.

Accounting entries in the accounting of Shield LLC:

Dt91.02 Kt76.02: 6,300 rubles – the supplier’s claim for failure to pay for goods on time is displayed;

Dt76.02 Kt51: 6,300 rub. – the accrued penalty was paid in full.

Limited Liability Company "Sinitsa" entered into a supply agreement with the organization "Yakor" for the supply of grain crushers. The order amount for Sinitsa LLC was 300,000 rubles (including 18% VAT - 45,762.71 rubles). failed to fulfill their obligations under the contract. The customer filed a claim demanding the return of a previously paid advance payment for undelivered products. Management accepted the claim and satisfied the buyer's demands.

Accounting entries for business transactions in the accounting of Anchor LLC:

Dt51 Kt62: 300,000 rubles - an advance payment has been received to the current account;

Dt76AV Kt68: 45,762.71 rubles – VAT is charged on the buyer’s advance;

Dt62 Kt76.02: 300,000 rubles – a claim was received due to violations of the terms of the supply agreement;

Dt76.2 Kt51: 300,000 rubles - the claim is satisfied, and the customer’s advance payment is returned to the bank account;

Dt68 Kt76AV: 45,762.71 rubles – acceptance for deduction of previously accrued VAT on the advance payment.

In case of refusal, the letter contains a reference to the legislation. If the supplier refuses to satisfy the claim, the purchasing organization has the right to go to court. Accounting for claims from the buyer After considering the buyer's claim, the supplier can either decide to satisfy it or refuse it.

Orchid LLC received materials worth 20,000 rubles from the supplier. During the inspection, a shortage of 4,000 rubles was discovered. The organization filed a claim with the supplier.

Debit Account Credit Account Posting description 76.02 20 A claim for downtime or defects due to the fault of the contractor in the main production was recognized 76.02 23 A claim for downtime or defects due to the fault of the contractor in auxiliary production was recognized 76.02 29 A claim for downtime or defects due to the fault of the contractor in service facilities was recognized 76.

02 28 A claim was recognized for the supply of substandard materials that resulted in defective products 76.02 41 A claim was recognized for errors identified on goods supplied after they were accepted into the inventory inventory warehouse 76.02 51(52) A claim was recognized against credit institutions for amounts of money that were erroneously transferred or erroneously debited from the account organization accounts 76.

Form and content of the claim Submit your claim in any written form.

At the same time, clearly indicate which obligations the counterparty did not fulfill, the provisions of which document were violated (protocol, contract, agreement, etc.), offer your way out of the current conflict situation. Attention: if the organization decides to make a claim to the counterparty, promptly notify him that a violation of the terms of the contract has been identified.

Important

Otherwise, he may refuse to satisfy the claim (see, for example, Article 483 of the Civil Code of the Russian Federation). If an organization decides not to file a claim but immediately goes to court, its claim will not be considered. It is impossible to go to court without skipping the stage of pre-trial dispute resolution (for example, immediately writing a statement of claim to collect a penalty).

This follows from Article 128 of the Arbitration Procedural Code of the Russian Federation and Article 136 of the Civil Procedure Code of the Russian Federation.

VAT paid to the supplier as part of the advance payment. By the deadline established in the contract, Hermes did not have time to purchase the required quantity of products and did not deliver. On November 21, Alpha submitted a claim to Hermes for violation of the deadline for fulfilling the contract with a request to terminate it. On November 22, the contract between Hermes and Alpha was terminated.

– the supplier’s debt is reflected in the amount of the advance that is subject to return due to termination of the contract for the submitted claim; Debit 51 Credit 76-2– 590,000 rub. – the supplier returned the unpaid advance; Debit 76 subaccount “Calculations for VAT on advances issued” Credit 68 subaccount “Calculations for VAT” – 90,000 rubles.

Accounting for claims from the supplier If the buyer returns goods that he has already managed to capitalize, then, according to the Ministry of Finance and the Federal Tax Service, this operation refers to reverse sales. The reason for returning the goods does not matter. During this operation, the buyer is obliged to issue a tax return for the returned goods. The buyer may make the following demands:

refund of advance payment for unfulfilled obligations;
issue a replacement or return of defective goods;
eliminate defects;
reduce the contract price;
pay fines or penalties.

Upon receipt of a claim, the seller organization has the right to either recognize it or refuse recognition.

Unrecognized claims do not affect income tax calculations. If a claim is accepted, its consideration depends on the nature of the claim.

Depreciation groups: fixed assets classification updated The Government of the Russian Federation has adjusted the classification of fixed assets by depreciation groups. The amendments come into force retroactively – from 01/01/2018. {amp}lt; ... It is impossible to give a resigning employee a copy of SZV-M. According to the law on personal accounting, when dismissing an employee, the employer is obliged to give him copies of personalized reports (in particular, SZV-M and SZV-STAZH).

As a result of the investigation conducted by the “Seller”, it was reliably proven that driver Ivanov stole the missing brick for personal use. The organization obliged Ivanov (in writing) to compensate his cost. In the Seller’s accounting, this was reflected by the following entries: DEBIT 73-2 CREDIT 94 - 9000 rubles - the amount of damage was attributed to Ivanov; DEBIT 70 CREDIT 73-2 – 9000 rubles – the amount of the shortfall was withheld from Ivanov’s salary.

Attention

Please note: since the employee compensates for damage caused by a crime (theft), the amount of deductions for each salary payment should not exceed 70 percent. If the culprit of the shortage was not identified or the court refused to collect it, its amount will have to be written off as losses: DEBIT 91-2 CREDIT 94 - the shortage is included in other expenses. This loss reduces taxable profit in accordance with paragraph 13 of Article 265 of the Tax Code of the Russian Federation.

In case of late payment for the delivered goods, the buyer, according to the terms of the contract, must pay a penalty. The amount of the penalty is 0.1 percent of the amount of debt to pay for goods for each day of delay. Alpha transferred payment for the goods delivered to Hermes only on March 24. On March 25, Hermes submitted a claim to Alpha for payment of a penalty for late payment under the contract (the delay was 31 days).

The amount of the penalty for late payment for goods was: RUB 120,000. × 0.1% × 31 days = 3720 rub. Alpha acknowledged Hermes' claim and paid a penalty. In the Hermes accounting, the accountant made the following entries: Debit 76-2 Credit 91-1– 3720 rubles. – a penalty was accrued for violation of the deadline for payment for goods; Debit 51 Credit 76-2– 3720 rub. - a penalty was received. Hermes pays income tax monthly, using the accrual method.

The accountant of Romashka LLC generated the following entries for claims from the supplier VESNA JSC: Debit Account Credit Account Posting amount, rub. Description of the posting Document-basis 91.02 76.02 8,500.00 The penalty is reflected in the accounting Letter - claim 76.02 51 8,500.00 The amount of the recognized penalty is listed Bank statement Example 2. A claim was received from the buyer - postings from the supplier for the return of the advance received On 01/10/2016.

An agreement was concluded between the organization JSC "VESNA" and the buyer LLC "ROMASHKA" for the supply of goods for a total amount of 650,000.00 rubles, incl. VAT RUB 99,152.54 Delivery time under the terms of the contract is 03/01/2016. Buyer LLC "ROMASHKA" 01/15/2016 transferred full prepayment according to the terms of the contract.

Accounting on account 76 is carried out in the event of situations not described in the explanation to accounts 60-76. Such operations usually include settlements of issued and received claims and insurance amounts. This account is also used to record deductions in accordance with judicial, executive and other administrative documents.

Dt	CT	Description	Document
76.01	44	Selling expenses incurred in connection with the insured event are written off	Insurance contract
76.02	60	The amount of the claim due to the fault of the supplier is taken into account	Claim
76	70	The amount of funds due to the employee from other organizations is taken into account	Performance list
58	73.03	Securities were capitalized as dividends	Minutes of the board's decision
66	76	The loan was repaid by offsetting similar claims	Loan agreement

Purchase returns

You can return purchased goods for the following reasons:

provided for by law (for example, clause 1 of article 466, clause 1 of article 468, clause 2 of article 475 and clause 2 of article 480 of the Civil Code of the Russian Federation);

specified in the contract (clause 4 of article 421 of the Civil Code of the Russian Federation).

In accounting and taxation, a claim with a requirement to take back the goods is considered recognized after the return has been carried out (Article 5, paragraph 1 of Article 9, paragraph 1 of Article 10 of the Law of December 6, 2011 No. 402-FZ and Chapter 25, 26.2 and 26.3 of the Tax Code of the Russian Federation).

For more information about accounting and taxation of this operation, see:

How can a buyer record the return of goods on the grounds provided for by law?

How can the buyer take into account the return of goods on the grounds provided for in the agreement?

If the counterparty is presented with a requirement to replace the returned goods, then in accounting and taxation the satisfaction of such a claim should be reflected in two operations: the return of some goods and the purchase of others.

Correction of marriage

If an organization has received a defective product, it has the right to demand that the defect be eliminated free of charge (Article 475 of the Civil Code of the Russian Federation). A similar rule applies in case of poor quality work (see, for example, Article 723 of the Civil Code of the Russian Federation).

Warranty repairs (warranty service) can be carried out by:

manufacturers of products (works, services) (clause 6 of article 5 of the Law of February 7, 1992 No. 2300-1);

trade organizations (including importers) (clause 7 of article 5 of the Law of February 7, 1992 No. 2300-1).

Warranty repairs (warranty service) are subject to goods (results of work) for which a warranty period has been established. The start date of the warranty period is the date of transfer of goods (results of work performed) to the buyer (customer). That is, the date of registration of shipping documents or the acceptance certificate for work performed. This procedure follows from the provisions of Articles 470, 471 of the Civil Code of the Russian Federation, paragraph 2 of Article 19 of the Law of February 7, 1991 No. 2300-1.

To account for goods returned to correct defects, you can open a subaccount “Property under warranty” to account 41 (08, 01, 10). A unified form of the primary document with which the parties could formalize the acceptance and transfer of goods for warranty service is not provided for by law. Therefore, such a document can be drawn up in any form, containing all the mandatory details of the primary accounting documentation. This follows from paragraph 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ.

For organizations that apply the general taxation regime, such an operation will affect the calculation of taxes as follows.

Input VAT on acquired material assets can be deducted in the general manner (clause 1 of Article 172, clause 2 of Article 171 of the Tax Code of the Russian Federation).

The value of inventory items purchased and transferred for warranty service will not reduce the tax base for income tax.

This is due to the fact that both with the cash and accrual methods, one of the conditions for writing off the cost of purchased goods as expenses is their sale (clause 1 of Article 272, clause 3 of Article 273, subclause 3 of clause 1 of Art. 268, Article 320 of the Tax Code of the Russian Federation). A product transferred to correct a defect cannot be sold to end consumers, which means its value cannot be written off (Articles 470, 471 of the Civil Code of the Russian Federation).

Before being written off for production (operation), it will not be possible to take into account when calculating income tax the materials transferred to the counterparty for correction of defects (clause 2 of Article 272, subclause 1 of clause 3 of Article 273, clause 1 of Article 254, subclause 1 Clause 3 of Article 273 of the Tax Code of the Russian Federation). As well as expenses for the acquisition of fixed assets (depreciation charges) that were not put into operation due to an identified defect (clause 3 of Article 272, subclause 2 of clause 3 of Article 273, clause 4 of Article 259 of the Tax Code of the Russian Federation) .

Similar rules apply for calculating the single tax when simplifying the difference between income and expenses (with the exception of provisions on VAT) (subclauses 1, 5, 23, clause 1, article 346.16, subclauses 1, 2, 4, clause 2, art. 346.17 Tax Code of the Russian Federation). Input tax on the cost of acquired valuables cannot be deducted (clause 2 of Article 346.11, clause 2 of Article 171 of the Tax Code of the Russian Federation). VAT can be included in expenses in the same period as the costs themselves, the acquisition of which it is associated with (subclause 8, clause 1, article 346.16, subclause 3, clause 2, article 170 of the Tax Code of the Russian Federation).

The transaction for the transfer of goods to correct the defect will not affect the amount of UTII (Article 346.29 of the Tax Code of the Russian Federation).

Reflect the independent elimination of defects in purchased goods in the same way as losses from internal defects.

Claims settlements. The claim is submitted by the supplier to the buyer

Claims can be made not only by buyers of inventory items, but also by their sellers. In fact, a claim is a document on the basis of which a pre-trial settlement of disputes between the parties takes place.

When concluding any transaction, the parties formalize the relationship between themselves with an agreement, in which they try to stipulate all possible situations that may arise between the parties in the process of implementing such an agreement.

Agreements must be drawn up in accordance with the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation). So, for example, before shipping goods to the buyer, the seller, as a rule, enters into a supply agreement with him, which is regulated by Article 506 of the Civil Code of the Russian Federation:

“Under a supply agreement, the supplier-seller engaged in business activities undertakes to transfer, within a specified period or terms, the goods produced or purchased by him to the buyer for use in business activities or for other purposes not related to personal, family, home and other similar use.”