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In the conditions of development of market relations, contractual relations between enterprises have become widespread. This is due to the fact that not all organizations can afford the appropriate equipment or the required workforce. Therefore, we have to resort to the help of other companies that perform various types of work or services on a contractual basis, for example, processing of materials, installation of equipment, construction of facilities, their major and current repairs, and much more. This work scheme is beneficial for both partners. The first to receive completed work or services. The latter receive both monetary compensation and production capacity utilization. However, there are some peculiarities in terms of accounting and documentation for one and the other party.
Legal regulation
Contractual relations are regulated by Ch. 37 “Contract” of the Civil Code of the Russian Federation and are formalized by an agreement in writing (clause 1 of Article 161 of the Civil Code of the Russian Federation). The parties to the contract are the customer and the contractor . An agreement is concluded for the manufacture or processing (processing) of a thing or for the performance of other work with the transfer of its result to the customer, who undertakes to accept the result and pay for it (Article 702 of the Civil Code of the Russian Federation). The rights to the manufactured item belong to the customer (Article 703 of the Civil Code of the Russian Federation). Mandatory conditions for contracts of this type are: - conditions that allow you to determine a specific type of work (clause 1 of Article 702 of the Civil Code of the Russian Federation); — a condition on the initial and final deadlines for the completion of work (clause 1 of Article 708 of the Civil Code of the Russian Federation). Without them, the contract will be considered not concluded (Article 432 of the Civil Code of the Russian Federation). Price is not one of the essential terms of the contract. If it is not included in the contract, the price is determined on the basis of the price charged for similar work under comparable circumstances (clause 3 of Article 424 of the Civil Code of the Russian Federation). The price in a contract may consist of several indicators: the cost of materials, depreciation of equipment, remuneration for the contractor’s work, etc. In this case, it is advisable to draw up an estimate, which will become an integral part of the contract. It should be remembered that the estimate approved by the customer must also be agreed upon with the customer.
Registration of processing results
After processing the materials, complete and submit the following documents to the customer:
- invoice in form No. M-15;
- report on the consumption of materials (clause 1 of article 713 of the Civil Code of the Russian Federation);
- act of acceptance and transfer of work for the cost of processing work (Article 720 of the Civil Code of the Russian Federation).
The materials consumption report must contain the following information:
- name and quantity of materials received but used in production;
- the result of processing;
- data on waste received, including returnable waste.
Return excess materials to the customer (vendor), unless otherwise provided by the contract. If, according to the contract, the surplus becomes the property of the contractor, then reflect this transaction in accounting as payment in kind.
Such requirements are established by paragraph 1 of Article 713 of the Civil Code of the Russian Federation.
Transfer of equipment
Equipment that does not require installation includes equipment that does not require preliminary assembly or installation on supports or foundations to put it into operation. These can be construction and road machines, cars, engines, instruments, etc. If equipment that does not require installation is purchased by the customer, then accounting for its acquisition, installation and commissioning is carried out only by the customer. For accounting purposes, machines and equipment that do not require installation, as well as machines and equipment that require installation , but are intended for stock (reserve), are accepted as fixed assets on the basis of a certificate of acceptance and transfer of fixed assets approved by the manager (clause 39 of the Guidelines for accounting of fixed assets approved by Order of the Ministry of Finance of Russia dated October 13, 2003 N 91n). Since this object remains the property of the customer, when transferring it to the contractor, an entry is made in analytical accounting under account 01 “Fixed Assets” (Instructions for the use of the Chart of Accounts for accounting financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n ). Expenses for the formation of the cost of equipment that does not require installation are formed directly on account 08 “Investments in non-current assets”, a subaccount 08-4 “Purchase of fixed assets” is opened to it. The transfer of equipment to the contracting organization is formalized by a transfer and acceptance certificate drawn up in free form. It is recommended to approve the forms of documents independently developed by the organization in the accounting policy of the organization (clause 4 of PBU 1/2008 “Accounting Policy of the Organization”). Also, as such a document, you can use form N OS-15 “Act on acceptance and transfer of equipment for installation”, approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 N 7. Installation of equipment is recorded by the presence of expenses in the certificate of the volume of work performed on the installation of this equipment ( or in the act of their inventory), drawn up in the prescribed manner (clause 3.1.3 of the Regulations on the accounting of long-term investments, approved by Letter of the Ministry of Finance of Russia dated December 30, 1993 N 160, hereinafter referred to as the Regulations on the accounting of long-term investments). The contractor is responsible for the failure to preserve materials, equipment provided by the customer, items or other property transferred for processing (processing) (Article 714 of the Civil Code of the Russian Federation). Equipment, the acceptance for operation of which is formalized in the prescribed manner, is included in fixed assets (clause 3.2.2 of the Regulations on Accounting for Long-Term Investments, clause 4 of PBU 6/01 “Accounting for Fixed Assets”).
Purchase of materials by the contractor
The company carries out electrical installation work and design of electrical networks. Applies a simplified taxation system (6% of income).
When drawing up contracts for electrical installation work, the cost of the work is indicated (on which we pay a 6% tax), as well as the amount for consumable construction materials necessary to complete the work, which the customer transfers to our bank account or deposits in the cash register. We purchase the necessary construction materials and carry out the work.
Should we pay tax on the amounts transferred to us for consumables (after all, this is not our income)? Do I need to keep records of purchased and consumed materials? (the company does not keep accounting records in simplified format)? What is the correct way to draw up contracts for electrical installation work? Maybe a separate contract for materials is needed?
Art. 704 of the Civil Code of the Russian Federation
It is established that, unless otherwise provided by the contract, the work is performed
at the expense of the contractor
- from his
materials
, with his forces and means.
Price
in the contract includes compensation for the contractor’s costs and the remuneration due to him.
At the same time Art. 713 Civil Code of the Russian Federation
allows the contractor to perform work using
the customer's material
.
If the customer transfers materials to the contractor for processing without payment (that is, as toll), then these materials remain the property of the customer.
According to Art. 220 Civil Code of the Russian Federation
the right of ownership to a new movable thing manufactured by a person by processing materials that do not belong to him is acquired by the owner of the materials.
The owner of materials who has acquired ownership of an item made from them is obliged to reimburse the cost of processing
to the person who carried it out.
That is, if the customer transfers customer-supplied materials to the contractor, then the cost of these materials is not taken into account
in the contract price.
However, in your case, the customer gives the contractor not materials, but money
, for which the contractor purchases materials.
Consequently, compensation for the contractor’s costs occurs, which, in accordance with Art.
709 of the Civil Code of the Russian Federation is included in the price
of the contract.
When determining the object of taxation under the simplified tax system, taxpayers take into account income from sales determined in accordance with Art. 249 Tax Code of the Russian Federation
, non-operating income determined in accordance with
Art.
250 of the Tax Code of the Russian Federation (
Article 346.15 of the Tax Code of the Russian Federation
).
Income from sales according to Art. 249 Tax Code of the Russian Federation
recognised, in particular,
is revenue from the sale of work
, which is determined on the basis
of all receipts
associated with payments for work performed.
Thus, in the case considered, income under the simplified tax system will include both the cost of the work and the funds transferred by the customer for the purchase of materials necessary to complete the work.
You can avoid increasing the tax base for the single tax by using an intermediary agreement.
So, for example, in accordance with Art.
1005 of the Civil Code of the Russian Federation , under an agency agreement,
one party (agent) undertakes, for a fee, to perform legal and other actions on behalf of the other party (principal) on its own behalf, but at the expense of the principal or on behalf and at the expense of the principal.
In a transaction concluded by an agent with a third party on behalf and at the expense of the principal, the rights and obligations arise directly from the principal.
In this case, property acquired by the agent at the expense of the principal is the property of the principal.
That is, if your organization enters into an agency agreement with a customer, then, being an agent under the agreement, you will purchase materials on behalf and at the expense of the principal (customer).
In this case, the purchased materials will be the property of the principal (customer).
The customer, in turn, will transfer these materials to the contractor
as tolling for the performance of work under a contract (that is, without payment by the contractor).
According to paragraph 1 of Art. 346.15 Tax Code of the Russian Federation
When determining the object of taxation for a single tax,
income
provided for
in Art.
251 Tax Code of the Russian Federation .
P.p. 9 clause 1 art. 251 Tax Code of the Russian Federation
It has been established that when determining the tax base, income in the form of property (including cash) received by a commission agent, agent and (or) other attorney in connection with the fulfillment of obligations under a commission agreement,
agency agreement
or other similar agreement, as well as
in compensation expenses
incurred by the commission agent,
agent
and (or) other attorney for the principal, principal and (or) other principal, if such expenses are not subject to inclusion in the expenses of the commission agent, agent and (or) other attorney in accordance with the terms of the concluded agreements.
The indicated income does not include commission, agency or other similar remuneration.
Thus, funds transferred to the contractor by the principal (customer) under the agency agreement in order to fulfill the principal’s instructions to purchase materials will not be taken into account as part of the agent’s income
(contractor).
You can do without concluding separate contract and agency agreements.
Art. 421 Civil Code of the Russian Federation
allows the parties to enter into an agreement that contains elements of various agreements provided for by law or other legal acts (mixed agreement).
The relations of the parties under a mixed agreement are applied in the relevant parts to the rules on contracts, the elements of which are contained in the mixed agreement.
a condition to a standard contract
that the contractor, as an agent, on behalf and at the expense of the customer, purchases the materials necessary to carry out electrical installation work.
You can write down the condition on the amount of the agent’s remuneration on a separate line
or indicate that the amount of the agency fee is included in the cost of work under the contract.
Organizations using the simplified tax system are not obliged
maintain accounting records with the exception of accounting of fixed assets.
According to the Procedure for filling out the Book of Accounting for Income and Expenses of organizations and individual entrepreneurs applying the simplified taxation system, approved by Order of the Ministry of Finance of the Russian Federation dated December 30, 2005 No. 167n, in column 1
Accounting books... indicate the serial number of the recorded transaction.
In column 2
the date and number of the primary document on the basis of which the registered transaction was carried out is indicated.
In column 3
the content of the registered transaction is indicated.
In column 4
the taxpayer reflects income from sales.
Since the cost of customer's materials is not included
as part of the income of the contractor organization, then operations to obtain these materials in the Accounting Book...
are not reflected
.
The customer transfers the materials to the contractor according to the invoice for the release of materials to the third party (unified form No. M-15, approved by Decree of the State Statistics Committee of the Russian Federation dated October 30, 1997 No. 71).
The invoice is issued in two copies, the second copy remains with the recipient of the materials (contractor).
You can indicate directly in the invoice that the materials were received on a toll basis.
Such an invoice will help you document why you did not include the cost of materials in your income.
Also, no one forbids you to issue a receipt order
(unified form No. M-4), which is used to account for materials received from suppliers.
Only as in the first case, you need to make a note that the materials were received on toll terms
.
