Instructions for the application of norms of natural loss of food products when stored in warehouses and bases of retail trade and public catering organizations

In this article we will look at accounting for natural loss of goods. Let's learn about the types of natural loss. Let's look at the procedure for calculating natural loss.

Commodity losses occur at any stage of the economic activity of a trading or production organization. During storage, transportation, preparation for sale or sale, losses in the physical properties of goods occur. The main cause of losses is natural loss. Natural loss rates apply to inventories and goods that are an integral part of inventories.

Cases of loss of inventory items in which standards do not apply

A number of losses cannot be recognized as part of the natural loss rate. Not taken into account:

• Technological losses. Loss occurs in the process of production, due to the peculiarities of the technological process (see → accounting for technological production losses).
• Marriage – loss of consumer properties;
• Losses due to violation of storage or transportation conditions. Occur when conditions do not comply with standards, technical or technological requirements, or operating rules;
• Loss due to low product protection - lack of reliable packaging and other means of protection, loss or damage to packaging;
• Losses due to repairs. The loss is due to the repair of equipment used during transportation and storage of goods.

Norms of natural loss do not apply to goods transported or stored in sealed containers, bottled, or accounted for in piece or packaging units.

NATURAL LOSS RATES

Subparagraph 2 of paragraph 7 of Article 254 of Chapter 25 “Organizational Profit Tax” of Part Two of the Tax Code of the Russian Federation, which came into force on January 1, 2002, establishes that, for tax purposes, losses from shortages and (or) damage during storage and transportation of inventory items within the limits of natural loss rates, which must be approved in the manner established by the Government of the Russian Federation.

Decree of the Government of the Russian Federation of November 12, 2002 N 814 (as amended by Decree of the Government of the Russian Federation of May 29, 2006 N 331) determined that the norms of natural loss used to determine the permissible amount of irrecoverable losses from shortages and (or) damage to inventories are developed with taking into account the technological conditions of their storage and transportation, climatic and seasonal factors affecting their natural decline, and are subject to revision as necessary, but at least once every 5 years. Ministries and departments have been instructed to develop norms of natural loss for sectors of the economy.

In accordance with Article 7 of the Federal Law dated 06.06.2005 N 58-FZ, until the norms of natural loss are approved in the manner established by subparagraph 2 of clause 7 of Article 254 of the Tax Code of the Russian Federation, the norms of natural loss previously approved by the relevant federal executive authorities are applied. This provision applies to legal relations arising from January 1, 2002.

This Reference Information, based on documents included in the IB PROF, provides information on the norms of natural loss approved for calculating corporate income tax in accordance with Decree of the Government of the Russian Federation of November 12, 2002 N 814, as well as approved by executive authorities before January 1, 2002 of the year.

The Reference Information also contains information about the norms of natural loss approved for other purposes.

I. Alphabetical index

Food and agricultural products

Medicines and medical products

II. List of norms of natural loss

The procedure for normalizing loss at an enterprise

When determining standards, the following main points are taken into account:

• Enterprises establish norms for natural loss in the order;
• The norm indicator is the percentage of irretrievable losses to the total mass;
• It is allowed to apply standards for the autumn-winter and spring-summer periods;
• The division of norms is carried out within 3 climatic zones;
• The standards are reviewed every 5 years or as necessary when the conditions for transportation or storage of goods and materials change.

Enterprises establish norms of natural loss for each type of product separately as a percentage of the natural unit of accounting or cost.

Rationing of losses during storage of goods

Determination of loss during storage of inventory items is carried out by comparing indicators of documentary balances in the warehouse and actual data obtained during the inventory. The loss rate is set for the average storage period determined for each type of item. In organizations with batch accounting, the norm is determined for the period of storage of the batch.

To determine the actual data, an inventory is carried out. The norms between inventories are taken into account in relation to the cost of goods sold, taking into account the balance in the warehouse. The volume or weight of goods is determined by weighing, measuring, and taking measures. The procedure for calculating data and the date of audits is established by order. When conducting an inventory:

• The initial balance of values ​​is taken according to the data of the previous audit.
• The receipt of goods is established according to documents for the receipt of goods and materials within the audited period;
• Disposal of goods and materials is determined by invoices for shipment during the period covered by the audit (see → accounting for receipt of materials (materials and materials) in 2021);
• The balance of goods at the end of the period is established on the date preceding the beginning of the last inventory;
• For goods whose shelf life exceeds the period between inventories, natural loss rates are taken into account only within the time period being checked;
• No standards are established for inventory items with no documented or actual movement during the audited period.

If a shortage is discovered during the inventory, a write-off within the normal natural loss rate is made only if they are approved by the enterprise by order, a calculation is made and a manager issues an order for each specific case. The data is based on the indicators displayed in the comparison sheet.

Accounting for natural loss

The procedure for writing off natural loss involves reflecting transactions on the working accounts of the enterprise. In accounting, data is generated based on the results of inventory on the account. 94:

• D 94 K 41 (43, 10) – a shortage of products was identified.
• D 44 (25, 20) K 94 – written off within the limits of EU standards.
• D 91.2 K 94 – expenses in excess of the NEU are written off as expenses.

In tax accounting, such expenses are considered material (subclause 2, clause 7, article 254 of the Tax Code). Moreover, such costs are considered justified if they are included in profit costs within the limits approved by legislative documents.

Rationing of losses during transportation of goods

The loss of commodity mass as a result of delivery is determined by comparing the indicators of the supplier and buyer at the time of acceptance. If discrepancies are detected based on the acceptance results, a report is drawn up. The document indicates the discrepancy between the actual physical or qualitative indicators specified in the contract or delivery note. When drawing up the act:

• Data is assessed and recorded by a one-time or permanent commission. The audit composition includes a representative of the supplier, if present, and, in the absence of a person on behalf of the partner, employees of the enterprise;
• Recording of indicators of discrepancies of domestic goods is carried out in the form of a TORG-2 act, drawn up in 4 copies according to the number of users, including the carrier;
• To account for shortages and qualitative discrepancies of imported goods, the TORG-3 act is used.

Based on the data identified at the time of acceptance, the amount of natural loss is determined. The standards do not apply to goods and materials accepted for transportation in stencil (packaged) mass, in hermetic packaging or tanks.

Shortages established in excess of the natural loss rate are written off at actual cost. The amount consists of several components.

Settlements with the supplier are made taking into account the lost portion. If a partner disagrees with the indicators of the act, controversial issues are resolved in court.

The procedure for calculating natural loss

When calculating NEU for each nomenclature, the formula is used:

Y = T x N / 100,

Where:

• T – accounting indicator of the mass or value of the goods;
• N – write-off rate.

In the absence of standards approved by the Government or the Ministry in relation to a number of nomenclature units, the standards adopted before the introduction of the Tax Code of the Russian Federation are applied. The rate of natural loss is established for the period between inventories. The billing period is set in full days. When receiving a fractional number, the indicator is rounded to the nearest day using the mathematical method. Numbers up to 0.5 are rounded down, above - up.

Accounting for natural loss rates and write-off procedures

Accounting for losses is carried out using account 94 based on data from inventory records.

Retailers that keep records of sales prices include a trade margin in the price. When writing off the arrears, the amount of the trade margin is also withdrawn.

The procedure for writing off inventory items depends on the accounting method adopted by the enterprise. Inventory and materials are written off at the price of the first acquisitions, average cost, unit cost. Write-off of goods is carried out on the basis of an act.

For excess losses, write-off is carried out at the expense of the guilty parties. The employee or group of people must admit their own guilt and agree with the shortfall. In case of established losses, employees submit explanatory notes. Persons are liable within the limits of average earnings by order of the employer or in full by a court decision.

Current norms of natural loss

Food products (products)

Non-food products (products)

Medical products

Expenses of the rate of natural loss when accounting for costs for taxation

In taxation, expenses of the rate of natural loss (NUL) are classified as material expenses. In paragraphs 2 clause 7 art. 254 of the Tax Code of the Russian Federation, losses of inventories during transportation and storage within the boundaries of non-unionized storage units are indicated as part of expenses allowed for accounting. The standards are established by the Government of the Russian Federation. The application of old norms, which have not been canceled at present, has a controversial basis for use and in most cases, expenses are not accepted by inspectors of the Federal Tax Service.

In the absence of established NEU, all losses are considered excess. In the event of a shortage, the amounts are covered by financially responsible persons. In the absence of identified perpetrators, the damage is written off as part of non-operating expenses (clause 5, clause 2, article 265 of the Tax Code of the Russian Federation). The loss must be confirmed by official documents. At the request of the employer, the investigative authorities establish the absence of guilty persons. It is permissible to use the conclusion of the Quality Inspectorate regarding the existence of property damage.

What is natural decline?

Natural loss is a reduction in the volume of goods under the influence of natural factors. Its norms depend on the circumstances under which the decrease occurred:

• Storage . It is necessary to compare the volume of goods received with the volume that is actually present in the warehouse;
• Transportation . The volume of products received by the buyer is compared with the volume indicated by the sender in the documentation.

Question: How to reflect in accounting the write-off of a shortage of goods that occurred during its storage (as a result of natural loss), if the norms for natural loss for this product are not established by law? As a result of the inventory, a shortage of goods stored in packaging was identified. At the same time, the number of units of goods has not changed, the packaging has not been damaged, only the total weight of the goods has decreased. The actual cost of the missing goods was 20,000 rubles. “Input” VAT on the goods was accepted for deduction when the goods were accepted for accounting. Those responsible for the loss have not been identified. View answer

Not all losses can be attributed to natural loss. This includes decreases caused by factors:

• weathering;
• spraying;
• crumbling;
• melting;
• bottling when manipulating a liquid product;
• loss due to long-term storage, characteristic of cereals and flour.

Question: Is it possible to recognize losses as expenses for income tax purposes if the norms of natural loss are not approved (subclause 2, clause 7, article 254 of the Tax Code of the Russian Federation)? View answer

The list is also established by the “Methodological Recommendations”. Natural loss is applied according to the resolution of the Ministry of Finance of 2007 and to goods stored in self-service stores. Previously, these standards were calculated only in relation to warehouse premises.

What is not considered natural loss?

The definition does not apply to losses arising due to the following reasons:

• product defects;
• technological defects;
• loss of the previous characteristics of the object due to improper storage, violation of technological conditions;
• loss of product quality during repair and maintenance work, manipulations carried out inside the warehouse;
• losses arising from an accident.

ATTENTION! If products are transported and stored in sealed containers and containers with high pressure, the listed standards do not apply to them.

VAT taken into account when writing off goods

Shortage of goods within the norm is taken into account as part of material costs. VAT related to the amount of costs taken into account is accepted as a deduction by the buyer's enterprise. The taxpayer is the seller of goods and materials. Disposal of an asset not related to sales or gratuitous transfer is not subject to VAT taxation. In connection with the write-off of the shortfall within the framework of the NEU or in excess of it, the amount of tax previously accepted for deduction must be restored. The position of the tax authorities regarding the requirement to restore VAT is controversial.