Completion of materials by a third party for further resale

Documenting

For the sale of materials, fill out an invoice for the release of materials to the third party (form No. M-15) or a consignment note (form No. TORG-12).
When transporting materials to the buyer by road, additionally fill out a consignment note (Form No. 1-T). Such rules are established by paragraph 120 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n. If a specialized organization is involved for transportation purposes, then also issue a consignment note, which is equivalent to a contract for the carriage of goods (clause 2 of article 785 of the Civil Code of the Russian Federation, article 8 of the Law of November 8, 2007 No. 259-FZ, clause 6 of the Rules, approved by Decree of the Government of the Russian Federation of April 15, 2011 No. 272). If the organization is a VAT payer, issue an invoice to the buyer (clause 3 of Article 168 of the Tax Code of the Russian Federation).

Sales of materials: main nuances and features

When selling materials, they are written off at selling prices that are agreed upon by the parties in advance. Taxes are calculated and paid in accordance with the requirements of current legislation.

When they are sold, an invoice is drawn up for the release of materials to the third party. The basis for its preparation is a contract or an issued invoice. If, when selling materials, an operation is carried out to transport them, then an additional waybill is drawn up.

When selling materials, account 91 is used, which allows you to summarize the amount of income from non-operating activities. It has several sub-accounts:

• other income (91-1);
• other expenses (91-2);
• balance of other income and expenses (91-3).

Materials are written off directly from the synthetic account for their accounting - 10. The subaccount of this account depends on the type of material sold:

Each accounting entry must have a documentary basis, that is, its own primary document. When selling materials, the following primary documents are used:

• Invoice in form M-15, which authorizes the release of materials to the outside;
• An invoice and a sales contract are the basis for payment by the buyer;
• Consignment note – drawn up when carrying out cargo transportation of sold materials;
• Bank statement – ​​confirms the receipt of funds.

Accounting

In accounting, income and expenses associated with the sale of materials are classified as other income and expenses (paragraph 6, paragraph 7, PBU 9/99, paragraph 5, paragraph 11, PBU 10/99). Record the sale using the following entries:

Debit 91-2 Credit 10

– the cost of materials sold is written off;

Debit 91-2 Credit 23 (20, 60...)

– expenses related to the sale of materials are written off (for example, transportation costs);

Debit 91-2 Credit 68 subaccount “VAT calculations”

– VAT is charged on sales (if the transaction is subject to this tax);

Debit 62 (76, 73...) Credit 91-1

– sales of materials are reflected (as of the date of transfer of ownership).

Sales of materials

Materials are sold at market value including VAT. If the sale of materials is of a one-time nature, the income received from the sale of materials should be attributed to account 91 “Other income and expenses.” Details about the features of this account are written here. Expenses that accompanied the process of selling materials are also recorded in account 91.

The primary document on the basis of which the sale of goods occurs is the invoice for the release of materials to the third party, form M-15.

In accounting, entries to reflect income and expenses associated with the sale of materials are reflected on the basis of an invoice form M-15, as well as an invoice with allocated VAT and payment documents confirming the fact of payment from the buyer.

Postings when selling materials externally

D62 K91/1 – revenue from the sale is reflected; D91/2 K68.VAT – VAT is charged on materials sold; D91/2 K10 – cost of materials sold is written off; D91/9 K99 – reflects the financial result from the sale; D51 K62 – payment received from the buyer.

Transfer of title after shipment

If the contract provides for a special procedure for the transfer of ownership (later shipment), then reflect the sale of materials in accounting using account 45 “Goods shipped.” The postings in this case will look like this:

Debit 45 Credit 10

– materials were transferred to the buyer;

Debit 45 Credit 23 (20, 60...)

– expenses related to the sale of materials are written off (for example, transportation costs);

Debit 76 Credit 68 subaccount “VAT calculations”

– VAT is charged on the cost of shipped materials (if the operation is subject to this tax);

Debit 91-2 Credit 45

– the cost of materials was written off as of the date of transfer of ownership (sales), including costs associated with the sale;

Debit 62 (76, 73...) Credit 91-1

– sales of materials are reflected (as of the date of transfer of ownership);

Debit 91-2 Credit 76

– VAT is reflected on sales proceeds.

Methods for assessing materials

To determine the price of materials being written off (i.e., the amount that is written off from account 10), use one of the methods for valuing them:

• at the cost of each unit of inventory;

• FIFO;

• at average cost.

The choice of method for estimating the cost of written-off materials is fixed in the accounting policy for accounting purposes.

Such rules are established by paragraph 73 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.

Instructions for filling out an invoice for the release of materials to the third party

• In the first part of the document, you must enter the invoice number in accordance with the internal document flow.
• name of the company is indicated here , as well as OKPO (stands for All-Russian Classifier of Enterprises and Organizations, contained in the constituent documentation of the company).
• Next, the first table contains the date of preparation of the invoice, the transaction type code (if such a system is used), as well as the structural unit and area of ​​activity of the company issuing the document.
• Then the recipient and the person responsible for the delivery are indicated in the same way (but without specifying specific names and surnames).
• After this, a link to the document on the basis of which this invoice is issued (order, instruction, agreement, etc.) is entered, indicating its number and date of preparation.

The “To” line includes information about the recipient of the materials, last name, first name, patronymic of the authorized person who directly receives them (the details of the power of attorney are also entered here if the recipient acts on its basis).

Filling out the main table of form M-15

Further in the document there is the following table:

• Columns 1 and 2 contain information about the accounting subaccount and the analytical accounting code for materials that are written off.
• Column 3 indicates the name of the materials with some details: characteristics, brand, grade and size.
• Column 4 contains the nomenclature number that is given to one or another type of materials at the enterprise. If there are no such numbers, you need to leave the cell empty.
• Column 5 contains the code of the unit of measurement of materials according to OKEI (All-Russian Classifier of Units of Measurement).
• Column 6 is the specific name of the unit of measurement for these materials.
• Column 7 contains the exact quantity of materials released according to the invoice.
• Column 8 is filled in by the storekeeper and includes information about materials actually released from the warehouse.
• Column 9 concerns the cost of goods supplied. Here is their total price.
• Column 10 contains the price excluding VAT.
• Column 11 contains data on allocated VAT.
• Column 12 - total cost of materials including VAT (i.e. the amount from the previous columns).
• Column 13 includes the materials inventory number.
• Column 14 indicates the material passport number (if any).
• Column 15 contains the entry number on the warehouse registration card.

After filling out the table below, you need to indicate in words the data on the quantity of materials released from the warehouse, as well as their full cost and VAT.

Finally, the invoice must be signed by the accountant, the employees responsible for the release of materials from the warehouse, and the recipient. It is not necessary to stamp the document, but if the recipient requires this, then it is better to put a stamp (if available).

Deviations from book value

If an organization accounts for materials using accounts 15 “Procurement and acquisition of material assets” and 16 “Deviation in the cost of material assets,” when they are sold, the amount of deviations from the accounting value of materials must be written off. This must be done at the end of the month, when the cost of materials received for the month and the amount of deviations from it will be known. To do this, it is necessary to determine the average percentage of deviations related to written-off materials using the formula:

After calculating the average percentage, determine the amount of cost variances that is written off to the cost of materials sold. To do this, use the formula:

In accounting, document this transaction by posting:

Debit 91-2 (45) Credit 16

– part of the deviations in the cost of materials is written off (at the end of the month) if the organization uses accounting prices.

This procedure is provided for in paragraph 87 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.

The procedure for paying taxes when selling materials depends on the taxation system that the organization uses.

Accounting for sales of materials

Accounting for materials in the warehouse and in the accounting department

Due to large inventories of material assets at enterprises, it is important to establish warehouse and accounting records of materials.

All materials first arrive at the warehouse. Accounting for materials in the warehouse is carried out by the materially responsible person, the warehouse manager or storekeeper. The movement and balances of materials are recorded in materials accounting cards.

Upon receipt, each name, grade and brand of materials is assigned a special designation - a nomenclature number. A separate material accounting card is opened for each item number. Then the item numbers are entered into a special register, which is called the nomenclature-price tag. In the nomenclature-price tag, in addition to the name and item number, the price and unit of measurement of the material are indicated. Thus, the nomenclature-price tag is a systematic list of all materials used, indicating their cost and unit of measurement.

Since, in the usual manner, accounting for materials is carried out simultaneously both in the warehouse and in the accounting department, keeping records of the availability and movement of materials depends on the chosen accounting methodology, which establishes the order and sequence of accounting for materials in the warehouse and in the accounting department.

It is possible to set up accounting in such a way that analytical accounting cards for materials are kept in the warehouse and in parallel in the accounting department in accordance with their item numbers. Only in accounting, in addition to quantitative accounting, cost accounting is also carried out in analytical cards of materials. At the end of the month, the materials accounting data in the warehouse and in the accounting department are reconciled.

When using the accounting method, which is called the balance method, accounting does not duplicate warehouse accounting, but uses cards for recording materials maintained in the warehouse as analytical accounting registers. Balance accounting of materials is more rational in conditions of manual data processing.

Naturally, modern automated warehouse accounting systems using specialized software greatly simplify and speed up the process of maintaining warehouse records of materials.

In the course of business activities, there may be a need to sell materials, for example, surplus inventories.

Accounting for the sale of materials is kept on active-passive account 91 “Other income and expenses” (Table 8.3).

Table 8.3

Let's look at an example of how operations for the sale of materials are reflected.

Example 8.3

Accounting for the sale of materials on account 91

During the month, transactions related to the sale of materials are reflected (Table 1).

Table 1

Exercise. Determine the financial result from the sale of materials.

To determine the financial result from the sale of materials, it is necessary to collect and close account 91 (Table 2).

table 2

To determine the financial result on account 91, the turnover is equalized to the maximum amount - 24,600 rubles. To get the required debit turnover, you need to add the amount of 3,500 rubles to the debit of account 91, this will be the amount of profit that is written off by posting:

Debit 91

Credit 99.

BASIC: income tax

When calculating income tax, proceeds from the sale of materials are recognized as income from sales (Article 249 of the Tax Code of the Russian Federation). Determine the date of receipt of revenue depending on the chosen accounting method:

• under the accrual method, the moment of receipt of income is the date of transfer of ownership of materials (clause 3 of Article 271 of the Tax Code of the Russian Federation);

• under the cash method, revenue is recognized at the time of receipt of payment for shipped materials (clause 2 of article 273 of the Tax Code of the Russian Federation). The advance payment (advance payment) received from the buyer (customer) is also included in income at the time of receipt (clause 2 of Article 273, subclause 1 of clause 1 of Article 251 of the Tax Code of the Russian Federation). This rule applies despite the fact that the materials have not yet actually been transferred to the buyer (clause 8 of the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 22, 2005 No. 98).

Revenue from the sale of materials can be reduced in tax accounting:

• for expenses associated with the sale of materials sold (these include costs of storage, packaging, maintenance and transportation) (subclause 3, clause 1, article 268 of the Tax Code of the Russian Federation);

• on the price of acquisition (creation) of these materials according to tax accounting data (subclause 2, clause 1, article 268 of the Tax Code of the Russian Federation).

When selling materials, determine their cost, included in expenses, based on the actual costs of their acquisition or creation (subclause 2, clause 1, article 268 of the Tax Code of the Russian Federation). This means that FIFO and average cost valuation methods cannot be used in this case.

If materials are sold that are received free of charge and (or) as a result of repair, modernization, reconstruction, technical re-equipment, liquidation (full or partial) of fixed assets, or identified as surplus during inventory, then the costs can take into account their market value at which they were recorded as part of non-operating income (clause 2 of article 254 of the Tax Code of the Russian Federation).

Recognize expenses in the form of cost of materials sold:

• when calculating income tax using the accrual method at the time of transfer of ownership to the buyer (sale) (clause 1 of Article 272 of the Tax Code of the Russian Federation);

• when calculating income tax using the cash method during the period when two conditions are met: the materials are paid to the supplier and sold, that is, payment is received from the buyer (clause 3 of Article 273, subclause 3 of clause 1 of Article 268 of the Tax Code of the Russian Federation). For more information about this, see How to take into account income and expenses when selling purchased goods for income tax purposes.

BASIS: VAT

Proceeds from the sale of materials are subject to VAT (subclause 1, clause 1, article 146 of the Tax Code of the Russian Federation). For more information about this, see How to calculate VAT on the sale of goods (work, services).

Situation: how can an organization’s accounting on OSNO reflect the receipt and use (write-off) of materials obtained as a result of disassembling a sample product? The order for further production of this product has been cancelled.

When calculating income tax, non-operating income must include the cost of materials received during the dismantling (dismantling, liquidation) of fixed assets being taken out of service (Clause 13, Article 250 of the Tax Code of the Russian Federation). At the same time, the list of non-operating income is open. Therefore, the cost of materials (parts) obtained during dismantling of property that is not a fixed asset, within the meaning of Article 250 of the Tax Code of the Russian Federation, should also be taken into account as part of non-operating income.

Such income must be reflected at the time the materials (parts) arrive at the warehouse (when drawing up an invoice in form No. M-11) (subclause 1, clause 4, article 271, clause 2, article 273 of the Tax Code of the Russian Federation). Include the property obtained as a result of disassembly into income at market value, which is determined according to the rules of Article 105.3 of the Tax Code of the Russian Federation (clause 5 of Article 274 of the Tax Code of the Russian Federation).

When using (recycling, scrapping) materials (parts) obtained from disassembling a sample of finished products, the following must be taken into account. In expenses when calculating income tax, you can take into account the value of property received during the dismantling and disassembly of fixed assets being decommissioned (paragraph 2, paragraph 2, article 254 of the Tax Code of the Russian Federation). At the same time, materials obtained during dismantling of property that is not a fixed asset are not subject to these standards. Upon receipt of such materials, the organization has no expenses for the acquisition of property that could be taken into account when determining its value in accordance with the provisions of Article 254 of the Tax Code of the Russian Federation. Thus, with the further use (disposal, scrap metal) of materials (parts) obtained during disassembly of a sample product, it is impossible to take their cost into account when calculating income tax.

A similar position is reflected in letters of the Ministry of Finance of Russia dated October 21, 2009 No. 03-03-05/188 and the Federal Tax Service of Russia dated November 23, 2009 No. 3-2-13/227.

Advice : in order to take into account the cost of materials obtained during disassembly of a sample of finished products during their further sale (sale as scrap metal) when calculating income tax, carry out an inventory.

Capitalize the materials (parts) obtained as a result of disassembly as surpluses identified during the inventory (clause 20 of Article 250 of the Tax Code of the Russian Federation). Then, with the further sale of such materials (parts), the cost at which they were capitalized can be taken into account in expenses when calculating income tax (paragraph 2, paragraph 2, article 254, subparagraph 2, paragraph 1, article 268 of the Tax Code of the Russian Federation) .

The costs that the organization incurred when disposing of a sample of finished products are also not taken into account when calculating income tax. This is due to the fact that expenses that reduce taxable profit must meet the criteria established in paragraph 1 of Article 252 of the Tax Code of the Russian Federation. In particular, they must be produced for an activity aimed at generating income. The costs of recycling parts obtained from disassembling a sample of finished products, the production order of which has been cancelled, cannot be considered aimed at generating income. The financial department holds a similar opinion in a similar situation (letter of the Ministry of Finance of Russia dated March 2, 2010 No. 03-03-06/1/105).

The amount of “input” VAT previously accepted for deduction from the cost of parts that the organization subsequently disposes of (sells for scrap metal) must be restored (subclause 2, clause 3, article 170 of the Tax Code of the Russian Federation). This is because the parts are used in VAT-free transactions:

• disposal of property for reasons not related to sale (free transfer) (Articles 39 and 146 of the Tax Code of the Russian Federation);

• sale in Russia of scrap and waste of ferrous and non-ferrous metals (subclause 25, clause 2, article 149 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated August 16, 2006 No. 03-1-03/1562).

Therefore, the amount of “input” tax on the cost of materials (parts) obtained from disassembly and subsequently written off for scrap (sold as scrap) needs to be restored. In a similar situation, regulatory agencies hold a similar opinion (letters of the Ministry of Finance of Russia dated March 18, 2011 No. 03-07-11/61, dated September 1, 2008 No. 03-07-07/84, dated November 1, 2007 No. 03-07-15/175 and the Federal Tax Service of Russia dated November 20, 2007 No. ШТ-6-03/899).

An example of reflecting the sale of materials in accounting and taxation

Alpha LLC sells 100 packs of over-purchased A4 paper. The actual cost of these materials is 60 rubles. per pack. The sales price for 100 packs under the contract is 9,440 rubles. (including VAT - 1440 rubles). Alpha calculates income tax using the accrual method. She evaluates materials in accounting based on the actual cost per unit of inventory. The organization maintains accounting for the cost of materials without using accounts 15 and 16. In the city where the organization is registered, retail trade has not been transferred to UTII.

Alpha's accountant made the following entries in accounting:

Debit 62 Credit 91-1 – 9440 rub. – sales of materials are reflected;

Debit 91-2 Credit 68 subaccount “VAT calculations” – 1440 rubles. – VAT is charged;

Debit 91-2 Credit 10 – 6000 rub. (60 rubles/piece × 100 pieces) – the cost of the issued paper is written off;

Debit 91-9 Credit 99 – 2000 rub. (9440 rubles – 1440 rubles – 6000 rubles) – profit from the sale of paper is reflected.

When calculating income tax, Alpha's accountant took into account income in the amount of 8,000 rubles. (9440 rubles – 1440 rubles) and expenses in the amount of 6000 rubles.

Completion of materials by a third party for further resale

simplified tax system

If an organization applies a simplification, income from the sale of materials increases the tax base for the single tax (Clause 1 of Article 346.15, Article 249 of the Tax Code of the Russian Federation). Recognize income in the period in which it is paid. The date of receipt of income is the day the debt to the organization is repaid (the day money is received in a bank account or cash register, receipt of property, etc.). If a bill of exchange is received as payment, recognize income at the time it is paid or transferred by endorsement to a third party. This is stated in paragraph 1 of Article 346.17 of the Tax Code of the Russian Federation.

If an organization pays a single tax on the difference between income and expenses, it can take into account the cost of materials as expenses immediately after actual payment (subclause 1, clause 2, article 346.17, clause 2, article 346.16, clause 1, article 252 of the Tax Code of the Russian Federation ). After the organization has decided to sell the materials, they acquire the status of goods (Clause 3 of Article 38 of the Tax Code of the Russian Federation). Therefore, include the proceeds from the sale of materials in the calculation of the tax base (clause 1 of Article 346.15 and clause 1 of Article 249 of the Tax Code of the Russian Federation). How revenue is determined, see What income is subject to a single tax under the simplified tax system.

An example of how sales of materials are reflected in accounting and taxation. The organization applies a simplification and calculates tax on the difference between income and expenses

In January, Alpha LLC purchased 1,000 packs of A4 paper for printing brochures. The cost of one pack is 59 rubles. (including VAT – 9 rubles). In the same month, payment was made to the supplier in full.

In February, Alpha used 500 reams of paper to print brochures.

In March, Alpha sells 100 packs of purchased paper. The actual cost of these materials is 59 rubles. per pack (including VAT - 9 rubles). The sales price for 100 packs under the contract is 9,440 rubles. "Alpha" evaluates materials in accounting at the actual cost of a unit of inventory. The organization maintains accounting for the cost of materials without using accounts 15 and 16.

Alpha's accountant made the following entries in the accounting.

In January:

Debit 10 Credit 60 – 59,000 rub. (1000 packs × 59 rubles) – paper is capitalized;

Debit 60 Credit 51 – 59,000 rub. – payment is transferred to the supplier for the purchased paper.

In February:

Debit 20 Credit 10 – 29,500 rub. (59 rubles × 500 pcs.) – paper is written off as an expense based on the materials consumption report.

In March:

Debit 62 Credit 91-1 – 9440 rub. – sales of 100 packs of A4 paper are reflected;

Debit 91-2 Credit 10 – 5900 rub. (59 rubles/piece × 100 pieces) – the cost of the issued paper is written off;

Debit 91-9 Credit 99 – 3540 rub. (9440 rubles – 5900 rubles) – profit from the sale of paper is reflected;

Debit 51 Credit 62 – 9440 rub. – payment has been received from the buyer for the sold paper.

When calculating the single tax, the Alpha accountant: - included 59,000 rubles in expenses in January. (including 50,000 rubles - the cost of 1000 reams of paper, 9000 rubles - VAT paid to the supplier when purchasing 1000 reams of paper); – in March, included in income the proceeds from the sale of 100 packs of paper in the amount of 9,440 rubles.

UTII

An organization may have materials that:

– purchased externally;

- were produced by the organization itself.

When selling materials that were purchased externally, an organization can apply UTII, but only in retail trade. When calculating UTII, take into account imputed income as an object of taxation (clause 1 of Article 346.29 of the Tax Code of the Russian Federation). For more information about this, see How to calculate the amount of UTII payable to the budget.

When selling materials of your own production (manufacturing), UTII cannot be used.

This follows from paragraph 12 of Article 346.27 of the Tax Code of the Russian Federation.

For more information, see:

• Who has the right to apply UTII;

• What types of retail trade are covered by UTII.