Conditions for using the MX-3 form
When returning goods, equipment and other goods and materials that were in safekeeping, the custodian company draws up an appropriate act indicating the transfer of the property back to the depositor.
Since 2013, this document can be drawn up either in a unified form or in the form of an independently created form of a similar purpose. The main thing is that such primary documents are drawn up while maintaining the mandatory requirements for them set out in paragraph 2 of Art. 9 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ. Nevertheless, many accountants and entrepreneurs believe that the unified MX-3 form is much easier to use, since it takes into account all the necessary nuances of the relevant procedure.
For more information about the requirements for primary documents, read our article “Primary document: requirements for the form and the consequences of violating it .
The act of return of property from storage is signed by financially responsible persons of both the custodian and the bailor. The fact of signing this form of document is the basis for:
- write-off of inventory items from warehouse accounting, carried out using off-balance sheet accounts;
- charging the cost of storage services.
To find out whether property recorded in off-balance sheet accounts is taken into account in the calculation of net assets, read the article . ”
ConsultantPlus experts explained in detail how to correctly reflect in accounting the transfer of goods for safekeeping from the seller and the acceptance of such assets from the custodian. Get trial access to the system and check out the Ready-made solution for free.
Unified form MX-3 “Act of return of inventory items” + sample filling
The list of unified forms approved in Rosstat Resolution No. 66 of August 9, 1999 contains a description of the MX-3 form. Code MX-3 identifies the primary accounting document, which is called the Act on the return of inventory items deposited. In this article we will tell you how the MX-3 form (Act on the return of inventory items deposited) is completed and what errors may occur when filling it out.
What is the MX-3 uniform intended for?
The form “Act on the return of goods and materials deposited for storage” (form MX-3) is intended for documenting the accounting of business transactions for the return to the depositor of inventory items previously accepted for storage by the custodian organization. You can issue a return using the document:
- Product;
- Equipment;
- Vehicle;
- Other inventory items.
Rules for issuing a Certificate of return of goods and materials
The fact of return of inventory items from safekeeping is recorded by document in form No. MX-3. See → “Act of acceptance and transfer of material assets for storage. 2020". The requirements for drawing up the Act are as follows:
- Drawed up in two copies;
- Filled out by the financially responsible person of the custodian organization;
- Subject to approval by the parties involved in the business transaction;
- One copy is transferred to the depositor organization, the other is stored in the custodian organization.
Filling out the MX-3 details occurs as standard. The document header contains the following indicators:
- Registration data of the custodian organization (name, legal address, telephone number, type of activity of OKDP);
- Legal details of the owner (name, place of registration, telephone);
- OKPO of both parties to the transaction;
- Number and date of the accompanying agreement.
Unified MX form (click to enlarge)
Next comes filling in the number and date of the act being drawn up. Next, information about accepted inventory items is entered, presented in the form of a table. The following data is filled in the appropriate columns:
- Number in order;
- Name and unit of measurement;
- Product code;
- Description of the valuables deposited;
- Quantity;
- Price;
- Total cost of the goods;
- A comment.
Document header (click to enlarge)
Strictly following the explanations in the relevant columns and lines, the employee of the custodian organization enters the initial data and primary information into the form. Then the initial information is filled in to determine the amount of cost for the storage services provided:
- Sequence number;
- Nature and code of service;
- Unit of measurement and code;
- Quantity, price and cost of services provided.
Organizations are given the right to include additional lines and columns in the MX-3 form that will reflect the individual characteristics of the services provided . The accuracy of the information entered is confirmed by the signatures of the parties to the transaction.
Why do you need the MX-3 document?
A fully executed Certificate of Delivery (form MX-3) serves as the basis for documenting business transactions:
Drawing up an agreement for the provision of safekeeping services
The provision of response storage services must be accompanied by the preparation of an appropriate agreement, which reflects the main terms of the transaction:
- Date and time of the beginning and end of the contract;
- Terms of Service;
- Place and features of storage of inventory items;
- Quantity, volume and total value of valuables deposited. The validity of the agreement is confirmed by the signatures and seals of the parties.
FAQ
Question No. 1. Which party to the transaction is responsible for issuing the Return Certificate?
The return certificate in form MX-3 is drawn up by the materially responsible person of the organization that accepted the goods and materials for storage.
Question No. 2. How many copies of the Act do I need to fill out?
The document is drawn up in two copies. One copy remains with the custodian organization, the other is transferred to the bailor.
Question No. 3. Can the custodian organization independently remove from the form the columns that are not filled out at this enterprise?
Firms have the right to supplement the form with specific information, expand or reduce existing columns, but cannot remove anything from the form.
Question No. 4. What inventory items can be registered using the MX-3 form?
Typical errors in filling out a document
During a tax audit, documents that are executed improperly are subject to exclusion from the calculation of the taxable base. The primary document of form MX-3 must contain all the mandatory indicators and details specified in the Rosstat Regulations. The time it takes to fill out a form MX-3 document directly depends on the degree of familiarity with the rules for filling out the document.
Source: https://online-buhuchet.ru/forma-mx-3-akt-o-vozvrate-tovarno-materialnyx-cennostej-sdannyx-na-xranenie/
Where can I download the MX-3 act
The form of the primary document recording the return of property from storage was approved by Decree of the State Statistics Committee of Russia dated 08/09/1999 No. 66. The OKUD form code is 0335003. You can download the form of this document on our website.
Also on our website there is a completed sample act in form MX-3, by editing which you can create your own document with your original data.
When accepting goods for safekeeping, draw up a report in form MX-1. Upon return - MX-3.
The forms of these documents and the procedure for filling them out are given in ConsultantPlus. Get free trial access to the system and proceed to samples.
FAQ
Question No. 1. Which party to the transaction is responsible for issuing the Return Certificate?
The return certificate in form MX-3 is drawn up by the materially responsible person of the organization that accepted the goods and materials for storage.
Question No. 2. How many copies of the Act do I need to fill out?
The document is drawn up in two copies. One copy remains with the custodian organization, the other is transferred to the bailor.
Question No. 3. Can the custodian organization independently remove from the form the columns that are not filled out at this enterprise?
Firms have the right to supplement the form with specific information, expand or reduce existing columns, but cannot remove anything from the form.
Question No. 4. What inventory items can be registered using the MX-3 form?
According to Act MX-3, the return of goods, technological equipment, transport and other goods and materials is formalized.
Results
The unified form MX-3 is used when returning goods from safekeeping to the seller. The taxpayer has the right to use a form developed independently. Draw up the document in 2 copies, one for each of the parties to the transaction.
Sources:
- Law “On Accounting” dated December 6, 2011 N 402-FZ
- Resolution of the State Statistics Committee of Russia dated 08/09/1999 No. 66
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
Unified form MX-3 Return of goods and materials deposited for storage
Unified uniform MX-3
Using the unified form MX-3, an act on the return of inventory items deposited is filled out. The form of this form was approved by Decree of the State Statistics Committee of Russia dated 09.08.99 No. 66.
The company has the right to take property belonging to other companies for storage, obliging to ensure its safety on a paid (reimbursable) or free (gratuitous) basis. Typically, in this case, form MX-1 is filled out. Act MX-3 is drawn up when returning inventory items deposited for storage to the owner. In addition to the list of valuables returned to the owner, the act also indicates the volume and cost of services that were provided by the custodian. Therefore, there is no need to draw up additional documents on the provision of storage services. You have the right not to use the unified form MX-3, but to develop the form yourself, using the unified form MX-3 as a sample to fill out.
Sample of filling out the unified form MX-3
The unified form MX-3 must be drawn up in two copies - one for the custodian company and one copy for the bailor. The company that accepted the valuables for storage is responsible for filling out the form. An organization that provides services under storage agreements, on the basis of acts in forms MX-1 and MX-3, keeps a log of inventory items deposited in storage in form MX-2.
In the header of the form, you must write down the details of the organization that accepted the valuables (address, telephone, OKPO code, etc.) and the details of the company that handed over the valuables (name, address, telephone). In addition, it is necessary to fill in the number and date of conclusion of the storage agreement, and the type of operation.
Then you need to put the number and date of the form. The main part of the document is a table of 10 columns:
- Product serial number;
- Product name and type of packaging;
- Code;
- Product Detail;
- Name of the unit of measurement;
- OKEI code;
- Quantity (mass);
- Price;
- Price;
- Note.
Further, under the table describing the goods transferred for storage, there is another small table about the services performed by the custodian company and accepted by the company that deposited the valuables. The table consists of nine columns:
- Number in order;
- Type of service;
- Service code;
- Units;
- OKEI code;
- Quantity;
- Price;
- Price;
- Note.
It is worth noting that you have the right to expand or narrow columns and rows, and add rows to the table. If necessary, you can enter additional details into the document. However, please note that changing or deleting details approved by the State Statistics Committee of Russia in the form is prohibited.
Next, the cost of services is written down in words and the amount of VAT, the act is signed by the parties. A line is provided for special marks, if any.
In order not to waste a lot of time and fill out the form without errors, check out the example of filling out the MX-3 act:
Source: https://spmag.ru/articles/unificirovannaya-forma-mh-3
