1.1.4. Container and packaging materials: MPZ. Accounting and taxation in 2002: Books on law, jurisprudence

Accounting rules in trade are rarely established by special regulations in regulatory documents. However, it is the accounting of commodity and related business transactions that is a rather complex area. One of these issues is the accounting of containers, especially transactions with so-called collateral containers, which do not become the property of the buyer. In this article V.V. Patrov, member of the Methodological Council for Accounting under the Ministry of Finance of Russia, Doctor of Economics. n., professor of St. Petersburg State University and M.L. Pyatov, Ph.D. Sc., St. Petersburg State University, consider these issues.

According to paragraph 1 of Art. 481 of the Civil Code of the Russian Federation (unless otherwise provided by the contract), the seller is obliged to transfer the goods to the buyer in containers and (or) packaging, with the exception of goods that, by their nature, do not require packaging and (or) packaging.

Containers are a type of inventory intended for packaging, transportation and storage of goods.

In paragraph 160 of the guidelines for accounting of inventories, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n, it is recommended to keep accounting records of containers depending on the material from which they are made, according to the following types:

wood containers;
cardboard and paper containers;
metal containers;
plastic containers;
glass containers;
containers made of fabrics and non-woven materials.

The composition of the container also takes into account materials and parts intended specifically for the manufacture and repair of containers - container materials (parts for assembling boxes, barrel staves, hoop iron, cork and polyethylene cork, foil, etc.).

Receipt of containers from suppliers, shipment (release) of containers to customers is documented with the same documents as receipt and shipment of goods, indicating in the documents the name, distinctive features, quantity, price and cost of the container.

For containers that are not specified separately in the suppliers' accompanying documents, but which can be used for some purpose, acts are drawn up on the receipt of containers not listed in the supplier's invoice (Form No. TORG-5).

The payment procedure and the level of prices for containers are determined by counterparties when concluding contracts for the supply of goods.

Containers according to their functions differ into direct packaging and outer packaging.

Direct packaging

It is characterized by the fact that it is inseparable from the product included in it (perfume bottles, tin cans for packaging coffee and beer, plastic bottles for drinks, etc.) and can be used independently only after this product has been used up. The cost of such packaging, as a rule, is included in the cost of the packaged goods, is not highlighted in the accompanying documents from suppliers, is not paid separately by the buyer and is taken into account together with the goods on account 41, subaccount 1 “Goods in warehouses”.

After the goods are consumed, they go to the warehouse if they can be used within the organization or sold externally.

Container serving as outer packaging

, can make a single or multiple turnover (reusable packaging). If the cost of disposable packaging is included in the cost of goods, it is taken into account in the same way as direct packaging.

Sometimes the cost of disposable packaging is not included in the cost of goods, is highlighted in the accompanying documents of suppliers and is paid separately by the buyer. In this case, it is received in the usual manner, can be sold to other organizations along with the goods or separately (after using the goods packaged in it), or used within the organization for certain purposes). If it is impossible to use for the above purposes, disposable containers are written off as expenses.

Reusable packaging

in the accompanying documents of suppliers is indicated as a separate line at the prices specified in the contracts. If, under the terms of the contract, the reusable packaging is not subject to return to the supplier, then ownership of it passes to the buyer simultaneously with the transfer of ownership of the goods.

According to Art. 517 of the Civil Code of the Russian Federation, unless otherwise established by the contract, the buyer is obliged to return the reusable packaging to the supplier in the manner and within the time limits established by law, other legal acts or the contract.

Returnable packaging typically includes:

wooden containers (boxes, barrels, tubs, etc.);
cardboard containers (boxes made of corrugated and flat glued cardboard, etc.);
metal and plastic containers (barrels, flasks, boxes, cans, baskets, etc.);
glass containers (bottles, jars, carboys, etc.);
containers made of fabric and non-woven materials (bags, packaging fabrics, etc.);
special containers, i.e. containers specially made for packaging certain products (goods).

According to paragraph 3 of Art. 254 of the Tax Code of the Russian Federation, the classification of containers as returnable or non-returnable is determined by the terms of contracts for the purchase of inventory items.

If the container transferred to the buyer is not returned, the supplier has the right to file a claim with the buyer demanding its return or to pay its cost, as well as impose fines if this is provided for in the contract.

If, under the terms of the contract, reusable packaging is subject to return to the supplier, then ownership of it does not pass to the buyer simultaneously with the transfer of ownership of the goods until a certain period during which the packaging must be returned to the supplier.

The cost of empty containers returned to the supplier is paid to the buyer also at the prices stipulated in the relevant contracts.

A type of reusable packaging that must be returned to suppliers is packaging equipment.

Container equipment

- this is a type of container intended not only for storage and transportation, but also for the sale of goods from it.

Reporting on the availability and movement of containers is usually combined with reporting on goods, where a separate column is provided to reflect balances, receipts and consumption of containers.

However, reporting on packaging can be prepared separately from goods (Report on packaging form No. TORG-30).

General provisions for container accounting

Containers are a type of inventory intended for packaging, transportation and storage of goods.

wood containers;
cardboard and paper containers;
metal containers;
plastic containers;
glass containers;
containers made of fabrics and non-woven materials.

The payment procedure and the level of prices for containers are determined by counterparties when concluding contracts for the supply of goods.

Containers according to their functions differ into direct packaging and outer packaging.

Direct packaging

After the goods are consumed, they go to the warehouse if they can be used within the organization or sold externally.

Container serving as outer packaging

, can make a single or multiple turnover (reusable packaging). If the cost of disposable packaging is included in the cost of goods, it is taken into account in the same way as direct packaging.

Reusable packaging

Returnable packaging typically includes:

wooden containers (boxes, barrels, tubs, etc.);
cardboard containers (boxes made of corrugated and flat glued cardboard, etc.);
metal and plastic containers (barrels, flasks, boxes, cans, baskets, etc.);
glass containers (bottles, jars, carboys, etc.);
containers made of fabric and non-woven materials (bags, packaging fabrics, etc.);
special containers, i.e. containers specially made for packaging certain products (goods).

The cost of empty containers returned to the supplier is paid to the buyer also at the prices stipulated in the relevant contracts.

A type of reusable packaging that must be returned to suppliers is packaging equipment.

Container equipment

- this is a type of container intended not only for storage and transportation, but also for the sale of goods from it.

Reporting on the availability and movement of containers is usually combined with reporting on goods, where a separate column is provided to reflect balances, receipts and consumption of containers.

However, reporting on packaging can be prepared separately from goods (Report on packaging form No. TORG-30).

On the accountant's desk!

Operations with containers “under products”: accounting and taxes

Author: Source:
Any enterprise constantly deals with various types of containers in which goods are delivered from the manufacturer (seller). Moreover, the enterprise itself can act as both a seller selling goods in containers and a buyer receiving them. And the container itself can be either an integral part of the product or serve only to preserve the goods supplied in it. All this affects the accounting and taxation of container transactions.

Containers are a type of inventory intended for packaging, transportation and storage of products, goods and other material assets. The Civil Code obliges the seller to transfer the goods in containers, except in cases where the goods do not require packaging by their nature (Article 481 of the Civil Code of the Russian Federation). Provisions on packaging are reflected in contracts between counterparties. The seller and buyer have their own container accounting, which depends on a number of factors: the type of container and the type of activity of the organization; accounting for returnable, deposited and non-returnable packaging, as well as those reflected in the supplier’s accompanying documents and not reflected in them, is different.

Container classification

The company deals with different types of packaging.

The first characteristic by which containers are classified is the possibility of their reuse. This class includes:

− reusable packaging. It is distinguished by its “reusable” use. These are, as a rule, wooden, cardboard, metal, plastic, glass, woven containers (all kinds of boxes, bags, bottles, barrels, containers, etc.);

− disposable containers, the reuse of which is impossible. This is most often paper, polyethylene, etc. It is also called “consumer” packaging, in which the product is delivered to the final consumer. In the terms of the supply agreement, the parties can stipulate the “future” of the container, that is, whether it can be returned or not. In this case, the following are distinguished:

− returnable packaging (to the supplier or packaging repair organization);

− non-returnable containers (as a rule, these are disposable containers). It is important to know that when shipping goods in returnable containers, the seller must issue a number of documents. Within two days after shipment of the goods, you must issue a certificate indicating the quantity, cost of the container and the date of its return. Instead of a certificate, the seller can put a corresponding stamp on the shipping documents for the goods being shipped (clause 8 of the USSR Gossnab Resolution No. 1 of January 21, 1991).

Information about returnable packaging is indicated in the specification according to form No. TORG-10. In it indicate the type of container, its quantity, weight. One copy is intended for the buyer, the other remains with the seller.

If the returnable container is closed, then for each unit of container you will also need a packaging label in the form No. TORG-9. It is issued in three copies: one is placed in a container, the other is attached to the invoice, the third remains with the seller (Decree of the State Statistics Committee of December 25, 1998 No. 132).

The next conditional classification feature of containers is its functions, according to which containers can be “divided” into:

− outer packaging, which can be easily separated from the product and used regardless of the further “fate” of the product;

- direct packaging, characterized by the fact that it is inseparable from the product, and its use is possible only after the product has been consumed. For example, a perfume bottle, bottles, cans for canned food and paints, etc.

The composition of the container also takes into account the materials and parts used for its manufacture and repair - the so-called container materials. These could be parts for assembling boxes; container rivets; iron blanks for hoops, etc.

As a rule, containers are taken into account as part of inventories.

A separate type of container is container equipment, which is intended for storing, transporting and selling goods from it. For example, bread containers and refrigeration units are container equipment. This is a reusable container for long-term use (more than a year), is the property of the supplier organization and can be taken into account on its balance sheet as part of fixed assets if its cost exceeds 20,000 rubles.

Source documents

To register the sale (release) of inventory items to a third party, use a consignment note in the TORG-12 form. It is drawn up in two copies: the first remains in the organization handing over the valuables and is the basis for their write-off; the second copy is transferred to a third party and is the basis for their receipt.

If, upon receipt of products, the containers are not highlighted in a separate line in the shipping documents, the buyer should fill out the TORG-5 form, reflecting the containers in it at the price of possible sales, since the enterprise can use it in the future - in production or trade.

To process the return of packaging, there is a 1-T form confirming this fact. It contains two sections: product (front side) and transport (back side). The transport section is used to account for transport work and settlements of shippers, consignees and organizations that own vehicles.

The transport section includes information about transport, cargo and loading and unloading operations, as well as other information, including taxation.

The consignment note in form 1-T is issued in four copies:

− the first remains with the shipper and is intended for writing off inventory;

− the second is handed over by the driver to the consignee and is intended for the receipt of inventory items from the consignee;

− the third and fourth copies, certified by the signatures and seals (stamps) of the consignee, are handed over to the organization that owns the vehicle.

The movement and movement of containers within the enterprise is reflected in reports of the TORG-30 form.

There are other forms that are given in the “Album of unified forms of primary accounting documentation for recording trade operations” (approved by Resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132).

"The price of the issue"

The presence and movement of containers (except container equipment) are taken into account:

− on the subaccount “Containers under goods and empty” of the “Goods” account − by trade organizations and public catering organizations;

− on the subaccount “Containers and container materials” of the “Materials” account − by all other organizations.

Containers are accepted for accounting at actual cost. It is formed either based on the costs of purchasing this type of material assets from third-party organizations, or, in the case of self-production of containers, based on the own costs previously “collected” in the expense accounts.

Synthetic and analytical such containers are allowed to be kept at accounting prices if the range of containers is extensive and the speed of its turnover is high. Registration prices are set by the organization independently by type of container. These can be contractual, planned, average or actual prices of the previous period.

If there is a difference between the actual cost and the accounting price of the container, it is written off from cost accounts (in case of self-production) or settlement accounts (for purchase) to financial results accounts (clause 166 of the “Methodological guidelines for accounting of inventories” ", approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n, hereinafter - Methodological Instructions).

When the packaging is received, the buyer of the packaged goods records it at the price indicated in the accompanying documents, and if the cost of the container is not highlighted as a separate line, at the price of its possible sale.

In tax accounting, the cost of packaging is determined based on the purchase price and other costs associated with its purchase or creation, excluding VAT and excise taxes, except for the cases mentioned in Article 170 of the Tax Code, when these taxes are taken into account in the cost of acquired values.

Containers are taken into account as part of inventories if their cost does not exceed 20,000 rubles and their useful life does not allow them to be classified as depreciable property, or as part of depreciable property if their service life is more than a year and their cost is more than 20,000 rubles per year. unit.

Accounting for non-returnable packaging

The supplier takes into account the cost of non-returnable packaging as part of the costs of main production if packaging occurs in the production department, or as part of sales costs if the products are packaged after they are delivered to the warehouse at actual or accounting prices (clause 172 of the Guidelines).

Most often, the cost of non-returnable packaging is not indicated as a separate line in shipping documents, but is included in the price of the transferred goods.

Let's consider an example of accounting for non-returnable packaging at a retail enterprise.

Example 1

The selling organization purchased goods worth 59,000 rubles for resale. (including VAT 9,000 rubles) and disposable containers for their packaging costing 11,800 rubles. (including VAT 1800 rub.). The goods were packaged at the warehouse. The seller included the cost of packaging in the price of the goods and sold it to the buyer with a 15% markup.

Calculation of the selling price : purchase price of the goods - 50,000 rubles. (59,000 − 9000); the price of the product with a markup is RUB 57,500. (50,000 + 50,000 x 1.15); the price of the goods after packaging is 67,500 rubles. ((57,500 + (11,800 – 1800)); VAT on the sales amount: 12,150 rubles (67,500 rubles x 18%); final sale price of the goods - 79,650 rubles (67,500 + 12,150) . In the seller’s accounting records, the following entries were made: Debit 41 “Goods” subaccount “Goods in warehouse” Credit 60 “Settlements with suppliers and contractors” - 50,000 rubles - goods were capitalized at the purchase price; Debit 41 “Goods” subaccount “Containers under the goods and empty "Credit 60 - 10,000 rubles - containers are capitalized; Debit 19 "VAT on purchased valuables" Credit 60 - 9000 rubles - reflects the "input" for goods; Debit 19 Credit 60 - 1800 rubles - reflects the "input" for the containers; Debit 68 Calculations with the budget" subaccount "Calculations for VAT" Credit 19 - 9000 rubles - accepted for deduction of "input" VAT on goods; Debit 68 Credit 19 - 1800 rubles - accepted for deduction of "input" VAT on packaging; Debit 44 "Sale expenses" Credit 41 - 10,000 rubles - the cost of packaging is written off as expenses; Debit 62 "Settlements with buyers and customers" Credit 90 "Sales" subaccount "Revenue" - 79,650 rubles - sales of packaged goods are reflected; Debit 90 subaccount “VAT” Credit 68 − 12,150 rub. − VAT is charged for payment to the budget. In the income statement, the purchase price of goods will be included in the cost of sales in the amount of 50,000 rubles, and the purchase cost of packaging will be included in business expenses in the amount of 10,000 rubles. The following entries will be made in the buyer’s accounting: Debit 41 “Goods” Credit 60 − 67,500 rub. − the goods have been received (together with the container); Debit 19 Credit 60 − 12,150 rub. − reflected “input VAT”; Debit 68 Credit 19 − 12,150 rub. − accepted for deduction of “input” VAT (if there is a supplier invoice).

In this example, the cost of disposable packaging is included in the sales price of the product and is not paid separately by the buyer. If the cost of packaging is paid by the buyer separately (above the price of the goods), then its actual cost is included in the cost of sales as the packaging is sold along with the sale of goods. For a non-trade supplier, the cost of non-returnable packaging (at actual cost or at accounting prices) is written off from the credit of the “Materials” account (sub-account “Containers and packaging materials”) to the debit of the account for accounting for settlements as shipment (issue) (clause 173 of the Methodological Instructions ).

Accounting for reusable (returnable) packaging

Returnable reusable packaging is reflected in the seller's accounting not as a write-off of a current asset, but as a transfer of it to the buyer, for whom a debt is formed at the cost of the transferred container. One object can “travel” from seller to buyer several times, therefore, in accounting, for settlements between the seller and buyer for such transactions, account 76 “Settlements with various debtors and creditors” is used. The use of sales accounts will lead to distortion of revenue and financial reporting figures. Let's look at what prices reflect the movement of returnable packaging. From the buyer - at the prices established by the contract (clauses 178, 180 of the Methodological Instructions). From the seller - at actual cost or accounting prices (clauses 173, 176 of the Methodological Instructions). The supplier writes off the difference between the actual (accounting) and contract price as financial results. The supplier can avoid these differences if it stipulates in the supply contract that the contract price of returnable packaging corresponds to its registration price.

Example 2

According to the terms of the supply agreement, the container must be returned to the supplier (ownership of it does not pass to the buyer). It was returned on time in full. Let’s assume that the actual cost of the container in the seller’s accounting is 10,000 rubles, in the contract with the buyer of the goods it is valued at 15,000 rubles. The seller's accountant will make the following entries: Debit 76 Credit 41 “Goods” subaccount “Containers under goods and empty” - 10,000 rubles. − returnable packaging was handed over to the buyer; Debit 76 Credit 91 “Other income” − 5,000 rubles. − the difference between the accounting and contract price of the container is reflected; Debit 41 Credit 76 − 10,000 rub. − the return of packaging by the buyer is reflected; Debit 91 “Other expenses” Credit 76 − 5000 rub. − the difference between the accounting and contract price of the container is written off. Since there is no transfer of ownership of the container to the buyer and there is no sale of the container, VAT is not charged. The buyer's accountant will make the following entries: Debit 41 Credit 76 − 15,000 rub. − containers have been received and must be returned to the supplier; Debit 76 Credit 41 − 15,000 rub. − the container was returned to the supplier.

Features of accounting for deposit packaging and VAT

In the purchase and sale agreement, the parties may stipulate the amount that the buyer is obliged to transfer to the seller in the event of non-return of the packaging. This amount is a deposit. In the primary documents for the supply of goods, the seller allocates returnable containers in separate positions at the deposit price (excluding VAT).

The Tax Code states: “When selling goods in reusable containers that have deposit prices, the deposit prices of this container are not included in the tax base if the specified container is subject to return to the seller” (Clause 7 of Article 154 of the Tax Code of the Russian Federation). In other words, the transfer of containers on collateral with the condition of return is not a sale.

A supplier who purchases (or manufactures) containers for use as collateral cannot deduct “input” VAT: it is possible only when purchasing goods used to carry out transactions subject to VAT (Article 170 of the Tax Code of the Russian Federation). But in the case when the buyer does not return the deposit container, the amount of the deposit must be included in the VAT tax base (letter of the Federal Tax Service of Russia for the city of Moscow dated October 2, 2007 No. 19-11/093454, Department of the Federal Tax Service of Russia for the city of Moscow dated April 19, 2004 No. 24-11/26611, dated July 22, 2003 No. 24-11/42674).

When the contract provides for the payment of a deposit to fulfill the obligation to return the packaging by the buyer, when selling goods in this container it is taken into account at the deposit price. In this case, deviations from the actual cost are also possible, and the postings for accounting for packaging will be the same as in the case without making a deposit, only postings for the transfer and return of the deposit amount will be added.

Example 3

The organization (buyer) purchased goods worth 59,000 rubles, including VAT - 9,000 rubles. The goods were packed in reusable (returnable) containers, for which, in accordance with the terms of the contract, deposit prices were set in the amount of 8,000 rubles. The buyer's accountant will make the following entries: Debit 76 “Settlements with various debtors and creditors” Credit 51 “Current account” - 8,000 rubles. − the deposit amount was transferred to the supplier; Debit 41 “Goods” subaccount “Goods in warehouse” Credit 60 “Settlements with suppliers and contractors” - 50,000 rubles. − the goods have been received; Debit 19 “VAT on purchased valuables” Credit 60 − 9000 rub. − VAT is allocated from the cost of goods; Debit 41 subaccount “Containers under goods and empty” Credit 76 − 8000 rub. − containers have been received and must be returned to the supplier; Debit 44 “Sales expenses” Credit 60 − 500 rub. − the costs of delivering containers are reflected; Debit 19 “VAT on purchased valuables” Credit 60 − 90 rub. − VAT is reflected on the cost of delivery of containers; Debit 76 Credit 41 − 8000 rub. − the container was returned to the supplier; Debit 51 Credit 76 − 8000 rub. − the deposit cost of the packaging was returned by the supplier; The following entries were made in the supplier's accounting: Debit 51 Credit 76 − 8000 rub. − the collateral value of the container was received; Debit 62 “Settlements with buyers and customers” Credit 90 “Sales” subaccount “Revenue” − 59,000 rubles. − sales of goods are reflected; Debit 90 Credit 68 “Calculations with the budget” subaccount “Calculations for VAT” − 9000 rubles. − VAT is charged on the cost of the goods; Debit 41 Credit 76 − 8000 rub. − the return of packaging by the buyer is reflected; Debit 76 Credit 51 − 8000 rub. − the deposit amount was returned. Since there is no transfer of ownership of the container to the buyer and there is no sale of the container, VAT is not charged on transactions with returnable containers.

The situation is different, if the buyer violates the terms of the contract, the deposit container will not be returned on time and it will become his property. It often happens that the buyer returns only part of the deposit container to the seller. Let's consider an example (in order to simplify the example, we will consider only transactions associated with the movement of collateral containers).

Example 4

The supplier purchased 100 boxes as returnable packaging at a price of 59 rubles. (including VAT 9 rubles) for a total amount of 5900 rubles. (59 RUR x 100 pcs.). The supplier shipped the goods to the buyer in these boxes at a deposit price of 50 rubles. for one box. The buyer transferred a deposit in the amount of 5,000 rubles. According to the supply agreement, the buyer is obliged to return the containers in full to the supplier, but returned only 80 boxes. The supplier's accountant made the following entries: Debit 76 “Other debtors and creditors” Credit 41 “Goods” subaccount “Containers under goods and empty” - 5000 rubles. (50 rub. x 100 pcs.) - returnable packaging was transferred to the buyer at the deposit price; Debit 51 “Current account” Credit 76 − 5000 rub. − the deposit amount for returnable packaging was received from the buyer; Debit 41 Credit 76 − 4000 rub. (50 rub. x 80 pcs.) - the container returned by the buyer has arrived; Debit 76 Credit 51 − 4000 rub. − the deposit for the returned container is transferred to the buyer; Debit 76 Credit 41 REVERSE − 1000 rub. (50 rub. x 20 pcs.) - the deposit value of the unreturned container was reversed; Debit 41 Credit 19 “VAT on purchased assets” REVERSE − 180 rub. (9 rubles x 20 pcs.) - VAT, previously taken into account in the cost of unreturned packaging, was reversed (since the boxes were originally purchased as collateral packaging); Debit 91 Credit 41 REVERSE − 180 rub. ((59 rub. x 20) – 1000 rub.) - the difference between the purchase and deposit price of unreturned containers is reversed; Debit 68 “Calculations with the budget” subaccount “Calculations for VAT” Credit 19 − 180 rub. − accepted for deduction of VAT related to the cost of unreturned packaging; Debit 62 “Settlements with buyers and customers” Credit 91 “Other income and expenses” - 1000 rubles. − sales of unreturned packaging are reflected; Debit 91 “Other income and expenses” Credit 68 subaccount “VAT calculations” − 180 rubles. (RUB 1,000 x 18%) – VAT is charged on the sale of unreturned packaging; Debit 91 “Other income and expenses” Credit 41 − 1000 rub. (50 rub. x 20 pcs.) - the cost of sold packaging is written off; Debit 76 Credit 62 − 1000 rub. − the amount of the deposit received as payment for sold non-returned packaging is offset. The buyer will reflect his transactions as follows: Debit 41, subaccount “Containers under goods and empty” Credit 76 − 5000 rubles. (50 rub. x 100 pcs.) - returnable packaging arrived; Debit 76 Credit 51 − 5000 rub. − the deposit for returnable packaging is transferred to the supplier; Debit 76 Credit 41 − 4000 rub. (80 rub. x 50 pcs.) - the container was returned to the supplier; Debit 94 “Shortages and losses from damage to valuables” Credit 41 − 1000 rub. (50 rub. x 20 pcs.) - the shortage of returnable packaging is written off; Debit 73 “Settlements with personnel for other operations” Credit 94 − 1000 rub. − the shortage of containers was attributed to the perpetrators. Or (if the culprits are not identified): Debit 91 “Other income and expenses” Credit 94 − 1000 rub. − the shortage of packaging was written off; Debit 51 Credit of the settlement account (60, 76) − 4000 rub. − the returned deposit amount has been received (less the cost of the unreturned packaging).

Income tax

For income tax purposes, it is important to classify containers according to the returnability criterion, which is determined by the terms of the agreement (contract). At the same time, expenses in tax accounting must be documented, not only by contracts, but also by documents drawn up for all transactions with property.

Non-returnable packaging (level 2)

The container in which the supplier transfers the goods to the buyer without the requirement to return it is recognized as non-returnable. Single-use containers (made of cardboard, paper, polyethylene, etc.) are not returned to the supplier. Usually the buyer does not pay separately for such packaging. Its cost is included in the price of the transferred goods. For tax purposes, non-returnable packaging is assessed based on the purchase price and other costs associated with its purchase, excluding VAT and excise taxes (except for the cases specified in Article 170 of the Tax Code of the Russian Federation). The seller takes into account the cost of non-returnable packaging as part of material costs (subclause 2, clause 1, article 254 of the Tax Code of the Russian Federation). It is written off as expenses on the date of its transfer to production (clause 2 of Article 272 of the Tax Code of the Russian Federation). When calculating income tax, the assessment of self-made containers is carried out similarly to the formation of the cost of finished products (Article 319 of the Tax Code of the Russian Federation). As a rule, the supplier in shipping documents does not indicate the cost of non-returnable packaging as a separate line, but includes it in the price of the transferred goods. The buyer reflects in tax accounting the cost of purchased goods and materials according to the invoice and does not separate out the costs of packaging from the price of the goods (clause 3 of Article 254 of the Tax Code of the Russian Federation). Other rules apply when the cost of non-returnable packaging is specified separately in the documents. Non-returnable packaging accepted from the supplier along with products or goods is included in the costs of their purchase (clause 3 of Article 254 of the Tax Code of the Russian Federation). If packaged products are recognized as fixed assets, packaging costs form the initial cost of depreciable property (Clause 1, Article 257 of the Tax Code of the Russian Federation). If goods are purchased by a trade organization for further resale, the cost of non-returnable packaging is written off as distribution costs (Article 320 of the Tax Code of the Russian Federation). But only on the condition that, according to the accounting policy for tax purposes, purchased goods are valued based on purchase prices. Indeed, on the basis of this norm, trading organizations have the right to formulate the cost of goods taking into account all the costs associated with their purchase, including the costs of non-returnable packaging.

Returnable packaging (2nd level)

Unless otherwise established by the supply agreement, when transferring goods in reusable containers, the buyer is obliged to return them to the supplier in the manner and within the time limits established by law or the terms of the transaction (Article 517 of the Civil Code of the Russian Federation). The ownership of returnable packaging does not pass to the buyer. In tax accounting, the cost of returnable packaging is determined in the same way as non-returnable packaging (clause 2 of Article 254 of the Tax Code of the Russian Federation). The cost of materials used for packaging and other preparation of goods sold is classified as material costs (subclause 2, clause 1, article 254 of the Tax Code of the Russian Federation). The costs of returnable packaging are included in material costs on the date of commencement of its use. Documentary evidence is provided by invoices for the transfer of containers to the buyer. Reusable packaging that meets the criteria for depreciable property in accordance with paragraph 1 of Article 256 of the Tax Code is taken into account as part of fixed assets. Its cost reduces taxable income through depreciation.

Collateral container (level 2)

Income and expenses in the form of property received or transferred as security for an obligation in the form of a pledge are not reflected in tax accounting (subclause 2, clause 1, article 251, clause 32, article 270 of the Tax Code of the Russian Federation). Therefore, the seller does not include the deposit received for returnable packaging in income, and the buyer does not include the paid deposit in expenses. If the buyer does not return the container, the deposit amount becomes the property of the supplier. According to paragraph 3 of Article 250 of the Tax Code, the seller receives non-operating income, and the buyer incurs corresponding non-operating expenses. At the same time, non-returned packaging from the buyer at the market price forms non-sales income (clause 8 of Article 250, subclause 13 of clause 1 of Article 265 of the Tax Code of the Russian Federation). If returnable packaging equipment, accounted for as part of fixed assets, has become unusable or is not returned by the buyer, the seller can write off its residual value in tax accounting (subclause 12, clause 1, article 265 of the Tax Code of the Russian Federation).

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The procedure for recording transactions with containers in accounting accounts

In trade organizations, the presence and movement of all types of containers, both under goods and empty, is taken into account in account 41, subaccount 3 “Containers under goods and empty”. Packaging equipment, which according to accounting rules is classified as non-current assets, is accounted for in account 01 “Fixed Assets” with depreciation calculated in the prescribed manner.

Containers are accepted for accounting at the actual cost, which consists of all the costs of its purchase and delivery or the costs of its production.

If there are a large number of containers, you can use discount prices established by the organization independently, differentiated by types of containers (names, sizes, grades, etc.).

The difference between the actual cost of packaging and its book price is written off to the financial results of the organization as part of operating income and/or expenses.

If a certain type of container was purchased at different prices, then the inventory of containers, as well as goods, can be assessed at average prices using the FIFO and LIFO methods.

Containers received from suppliers along with goods arrive with them at the same time. In this case, if the container has been paid to the supplier (or is subject to payment), then the following entry is made for its purchase price:

Debit 41 subaccount 3 “Empty containers and under goods” Credit 60 “Settlements with suppliers and contractors”

If the container is not paid separately to the supplier, but can be used in the organization, then an entry is made for its cost at market prices:

Debit 41 subaccount 3 “Empty containers and under goods” Credit 91 “Other income and expenses”

If the cost of packaging shipped with goods to the buyer is paid separately, then the following entries are made for its shipment:

Debit 62 “Settlements with buyers and customers” Credit 91 “Other income and expenses” - for the selling price of containers; Debit 91 “Other income and expenses” Credit 41 subaccount 3 “Containers under goods and empty” - for the cost of containers at accounting prices.

The result from the sale of packaging (income or loss) is shown in account 91 “Other income and expenses”.

To return containers to suppliers, they usually issue a consignment note.

The costs of transporting returnable packaging are paid either by the supplier or the buyer (depending on the terms of the contract). They are written off by the supplier as selling expenses, and by the buyer as transportation and procurement costs or selling expenses.

Buyers of goods usually reimburse the supplier of returnable packaging for the costs associated with its depreciation, repair, cleaning, washing, etc. in the amounts specified in the contracts.

The buyer writes off these expenses as transportation and procurement costs or distribution costs, and the supplier attributes the amounts received from the buyer to financial results.

If the above expenses are attributable to the supplier, he writes them off as selling expenses.

The cost of packaging written off as unnecessary, in accordance with clause 2.14 of the methodological recommendations for accounting of costs included in distribution and production costs, and financial results at trade and public catering enterprises, is subject to inclusion in distribution costs under the item “containing expenses”.

In this case, it is necessary to separate in accounting the facts of write-off of containers as unnecessary and loss of containers.

Containers that are not subject to return to suppliers or subsequent sale to buyers of goods are either sold to third parties or written off as unnecessary as distribution costs, since its cost in this case is not a loss of material assets, but represents a necessary expense item for organizing the process of buying and selling goods .

Accounting for shortages, broken and scrap containers is carried out in the manner prescribed for recording these facts during operations with goods.

The write-off of packaging equipment recorded on account 01 “Fixed Assets” is carried out in the manner established for the write-off of fixed assets.

Analytical accounting of containers by financially responsible persons and accounting departments is carried out similarly to the accounting of goods.

Actions based on assessment results

After all the steps to evaluate a particular object have been completed, it is necessary to adjust the data reflected in RAS. In RAS, the recognition of fixed assets in practice is quite simple: objects worth more than 40,000 rubles are recognized as fixed assets. and a useful life of over 12 months. Until the accounting department's assessment is carried out through an in-depth analysis of the criteria of PBU 6/01, adjustments to IFRS will occur regularly.

So, transformational adjustments may occur in the direction of reducing the value of fixed assets accounted for under RAS:

when writing off objects as expenses of the period due to non-compliance with the IFRS criteria for fixed assets (debit of the profit and loss item, debit of the Accumulated Depreciation account and credit of the Fixed Assets account). In this case, the book value of the object as assessed by RAS is written off;
reclassification of incorrectly recognized fixed assets in RAS and recognizing them as inventories (credit to the Fixed Assets account, debit to the Inventories account, debit to the Accumulated Depreciation account). In this case, the book value of the object as assessed by RAS is written off.

Also, transformation adjustments may occur in the direction of increasing the cost of fixed assets recognized in RAS:

when restoring excessively written-off low-value fixed assets on the balance sheet (debit the “Fixed Assets” account and credit the “Profit and Loss” account, where low-value fixed assets were written off);
reclassification of spare parts (or containers) and recognition of them as fixed assets on the IFRS balance sheet (debit to the “Fixed Assets” account, credit to the “Inventories” account).

Features of accounting for collateral containers

For some types of reusable packaging, according to the contract, the supplier may charge the buyer a deposit (instead of the cost of the container). Collection of a deposit for packaging is carried out in cases provided for in contracts and is a means of ensuring the buyer’s obligation to return the packaging.

The terms of the agreement may also provide for additional sanctions for failure to fulfill obligations to return the deposit container.

If the reusable packaging is returned to the supplier within the period stipulated by the contract, its deposit value is returned to the buyer or is counted, by agreement of the parties, to pay off the buyer's debt for goods already supplied or as an advance for future deliveries of goods.

If the container is not returned to the supplier within the terms stipulated by the contract, ownership of it passes to the buyer and the deposit value of the container is not returned to him.

In this case, the supplier must reflect the deposit value of the container as proceeds from its sale and charge VAT.

The amounts of the received (paid) collateral are reflected in account 76 “Settlements with various debtors and creditors” in correspondence with the cash accounts (both for the supplier and the buyer).

Accounting for collateral containers from the seller

The owner of returnable containers shipped to the buyer is the supplier. This container is not sold to the buyer, but is transferred to him for temporary possession and use.

After shipping the container to the buyer, the supplier does not write it off from his balance sheet, but must record the fact of this shipment, i.e. credit account 41.3. The question arises: which account should be debited? Some authors suggest using account 45 “Goods shipped” for this purpose. However, the instructions for using the chart of accounts indicate that account 45 “is intended to summarize information on the availability and movement of shipped products (goods), the proceeds from the sale of which cannot be recognized in accounting for a certain time...”. It follows that there will eventually come a time when this revenue will be recognized. One of the conditions for recognizing revenue in accordance with clause 12 of PBU 9/99 “Income of the organization” is the transfer of ownership from the seller to the buyer. However, this transition usually does not occur and, therefore, it is unlawful to use the score 45 in this case. In our opinion, the movement of returnable packaging (shipment to the buyer, return by the buyer) should be reflected within the account in which the deposited packaging is accounted for (for example, in separate sub-accounts: “Containers shipped to customers” and “Containers in warehouse”).

Clause 182 of the guidelines for accounting for inventories states that reusable packaging, for which deposit amounts are established in accordance with the terms of contracts, is accounted for at these amounts (hereinafter referred to as deposit prices). The difference between the actual cost of the container and its deposit price is taken into account by the supplier in the financial performance accounts as operating income and (or) expenses.

Main accounts:

Debit 41 subaccount 3 “Containers shipped to customers” Credit 41 subaccount 9 “Containers in warehouse” - shipment of containers to the buyer;

At the same time, in order to receive on account 62 “Settlements with buyers and customers” the total amount of the buyer’s debt (for shipped goods and the deposit for the packaging) for the collateral value of the packaging, the following entry should be made:

Debit 62 “Settlements with buyers and customers” Credit 76 “Settlements with various debtors and creditors” Debit 51 “Settlement accounts” Credit 62 “Settlements with buyers and customers” - receiving money from buyers for goods and the collateral value of containers; Debit 41 subaccount 9 “Containers in warehouse” Credit 41 subaccount 3 “Containers shipped to customers” - receipt of returnable packaging from the buyer; Debit 76 “Settlements with various debtors and creditors” Credit 51 “Settlement accounts” - return to the buyer of the deposit for packaging; Debit 76 “Settlements with various debtors and creditors” Credit 62 “Settlements with buyers and customers” - offset of the deposit for packaging to pay off the buyer’s debt for goods already delivered or as an advance for future deliveries; Debit 76 “Settlements with various debtors and creditors” Credit 91 subaccount 1 “Other income” - for the cost of collateral containers not returned by the buyer;

At the same time, a record is made:

Debit 91 subaccount 2 “Other expenses” Credit 41 subaccount 3 “Containers shipped to customers” Debit 91 subaccount 2 “Other expenses” Credit 68 “Calculations with the budget” - VAT is charged on the packaging sold.

In this case, the supplier must issue an invoice to the buyer for the amount of VAT.