Part of the cargo is lost by the carrier, the insurance company compensates for the loss - how can the buyer reflect it in accounting?

Accounting for insurance transactions

Accounting for settlements for property and personal insurance is carried out using account 76 “Settlements with various debtors and creditors” subaccount 1 “Settlements for property and personal insurance”.
In the debit of account 76, subaccount 1 reflects the transfer of amounts of insurance payments to insurance organizations, write-off of losses due to insured events, amounts of insurance compensation due under an insurance contract to employees of the organization. On the credit of account 76, subaccount 1 “Calculations for property and personal insurance” reflects the amount of insurance compensation received by the organization from insurance organizations in accordance with insurance contracts. Analytical accounting for account 76 subaccount 1 “Calculations for property and personal insurance” is carried out for insurers and individual insurance contracts. In the accounting of an organization, insurance transactions are reflected in four stages:

• 1) calculation of the amount of the insurance premium;
• 2) transfer of this amount to the insurance organization;
• 3) reflection in accounting of the occurrence of an insured event and the insurance compensation due;
• 4) reflection in the accounting of receipt of insurance compensation.

Let's look at these stages in more detail.

Calculation of the insurance premium amount. In accordance with the concluded agreement with the insurance organization, the insured enterprise becomes obligated to pay insurance premiums (payments).

The calculated amounts of insurance payments are reflected in the credit of subaccount 76-1 “Calculations for property and personal insurance” in correspondence with the accounts of production costs (selling expenses) or other sources of insurance payments. According to the law, the cost of products, goods, works and services includes expenses for property insurance of objects directly involved in the production process, liability insurance of organizations that are a source of increased danger, insurance against accidents and illnesses, medical and pension insurance under contracts with non-state pension funds.

Let's look at accounting using the example of property insurance. If property that is used in the production activities of the organization is insured, then the accrued amounts of insurance payments are included in the cost of products (works, services) or as part of sales expenses. This operation is reflected by the entry:

D 20 “Main production”, 25 “General production expenses”, 26 “General business expenses”, 44 “Sales expenses” - K 76-1 “Calculations for property and personal insurance”.

If property is insured that is used for purposes not related to production activities, then the amount of insurance payments is accrued by recording:

D 91-2 “Other expenses” - K 76-1 “Calculations for property and personal insurance.”

It should be noted that the calculation of insurance payments and their inclusion in the cost of products (works, services) is carried out by the organization only after the insurance contract comes into force. If this period is not specified in the contract, the contract comes into force after payment of the insurance premium.

The costs of insuring fixed assets in the process of their creation or acquisition are included in their initial cost by recording:

D 08 “Investments in non-current assets” - K 76-1 “Calculations for property and personal insurance”.

The costs of insuring inventories are included in their original (actual) cost and are reflected in the entry:

D 10 “Materials”, 15 “Procurement and acquisition of material assets”, 41 “Goods” - K 76-1 “Calculations for property and personal insurance”.

According to sub. 7 clause 3 art. 149 of the Tax Code, the provision of insurance services is not subject to VAT.

An enterprise can enter into a property insurance contract for a long period of time, for example 3 years, with an insurance premium paid in advance for the entire insurance period. In this case, when assigning insurance payments to the cost of products (works, services), one should be guided by the Accounting Regulations PBU 1/98 “Accounting Policy of the Organization”. In accordance with this document, the facts of the organization’s economic activities relate to the reporting period in which they occurred, regardless of the time of receipt or payment of funds associated with them.

Based on the foregoing, it is advisable to take into account the amount of insurance premiums for long-term insurance contracts in account 97 “Deferred expenses” by recording:

D97 “Future expenses” - K 76-1 “Calculations for property and personal insurance.”

Subsequently, the amounts reflected in the debit of account 97 are written off to cost accounting accounts by writing:

D 20 “Main production”, 25 “General production expenses”, 26 “General business expenses”, 44 “Sales expenses” - K 97 “Deferred expenses”.

The payment of the amount of insurance payments to the insurance organization is reflected by the entry:

D 76-1 “Calculations for property and personal insurance” - K 50 “Cash”, 51 “Cash accounts”.

Reflection in accounting of the occurrence of an insured event and the insurance compensation due from the insurance company depends on the type of damage received, which may be due to the following factors:

• ? disposal of fixed and working capital lost or damaged as a result of various adverse events;
• ? interruptions (downtime) in the production activities of the organization;
• ? loss of work ability by the organization’s employees, as well as the need to compensate them for the costs of restoring their health;
• ? compensation by the organization for harm caused to individuals and legal entities during the implementation of its business activities.

Write-off of losses due to insured events (destruction and damage to inventories, finished products and other material assets, etc.) is reflected as a disposal of insured property by records:

D 76-1 “Calculations for property and personal insurance” - K 01 subaccount “Disposal of fixed assets”, 10 “Materials”, 43 “Finished products”, 50 “Cash desk”, etc.

If the property damaged as a result of an insured event can be repaired, then the associated costs are also covered by the insurance compensation. To reflect this, an entry is made in accounting:

D 76-1 “Calculations for property and personal insurance” - K 20 “Main production”, 25 “General production expenses”, 26 “General business expenses”, 44 “Sale expenses”.

If, under the terms of the insurance contract, losses or part of losses are not subject to compensation from insurance compensation, then they are considered other expenses of the organization. An entry is made for the amount of such losses:

D 91-2 “Other expenses” - K 76-1 “Calculations for property and personal insurance.”

If the amount of insurance compensation exceeds the organization's actual losses from damage or loss of property, then the amount of such excess is considered other income. An entry is made for the amount of this excess:

D 76-1 “Calculations for property and personal insurance” - K 91-1 “Other income”.

Reflection in accounting for receipt of insurance compensation. The amount of insurance compensation received by an organization from insurance organizations in accordance with insurance contracts is reflected in accounting by the entry:

D 50 “Cashier”, 51 “Cash accounts” - K 76-1 “Calculations for property and personal insurance”.

Example 15.1.

OJSC "Corvette" insured the premises of the production workshop in case of fire. The insurance payment amounted to 50,000 rubles. It was transferred non-cash to the insurance organization. In accordance with the contract, the amount of insurance compensation upon the occurrence of an insured event should be 440,000 rubles.

During the validity period of the insurance contract, a fire broke out in the workshop and the warehouse premises were damaged. The insurance organization paid the amount of insurance compensation in accordance with the contract in full.

The costs of OJSC "Corvette" for the repair of the workshop premises were: for materials - 300,000 rubles, for wages - 50,000 rubles, unified social tax - 13,000 rubles, contribution for social insurance against industrial accidents and occupational diseases - 600 rub.

Reflect in the accounting of JSC Corvette operations on property insurance, receipt and use of insurance compensation.

The solution is given in table. 15.1. The subaccount numbers in the tables are given in accordance with the working chart of accounts, which is given in the Appendix.

Table 15.1

Journal of business transactions of Korvet LLC

With the development of technology and the increase in the speed of delivery of goods, the world seems to be becoming smaller. It has long ceased to be a problem to order part of the assortment from Europe, another part from Asia, and even bring something from America. However, some aspects of accounting remain quite difficult, especially if you are a novice accountant or even manage the documents of a small enterprise yourself. In this article we will analyze logistics issues in accounting and pay special attention to accounting entries for cargo insurance, as well as their forwarding.

Accounting

In accounting, the expenses of the organization that owns the car, which has entered into a compulsory motor liability insurance contract, are taken into account in accordance with the rules of PBU 10/99 “Expenses of the organization” (approved by order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n).

Such expenses relate to expenses for ordinary activities (clause 5 of PBU 10/99).

Contributions for compulsory and voluntary property insurance are considered expenses for ordinary activities and can be reflected in accounts 26 “General work”, 20 “Main production”, 44 “Sales expenses” depending on the industry to which the organization belongs.

As a rule, insurance premiums are paid in full in the month in which the contract is concluded with the insurance company, while the amount of the insurance premium is written off as expenses monthly in equal installments.

If an organization has entered into an agreement for a period exceeding one calendar month, then the amount of the paid insurance premium must first be reflected as deferred expenses, and then written off evenly over the period of validity of the agreement (clause 65 of the Regulations on accounting and financial reporting, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n).

The procedure for writing off future expenses is established by the organization independently (evenly, in proportion to the volume of production, etc.). For settlements for property and personal insurance, the Chart of Accounts (approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n) provides for subaccount 76-1 “Calculations for property and personal insurance”, account 76 “Settlements with various debtors and creditors”.

Example 1

On March 15, 2005, the organization insured civil liability for its own VAZ-2110 car. The insurance amount is 6,000 rubles. (money transferred on March 15, 2005). The insurance is valid from March 15, 2005 to March 14, 2006. The accounting policy of the organization establishes that deferred expenses are written off evenly over the period to which they relate.

In accounting, expenses incurred are reflected as follows:

Debit 76 subaccount “Calculations for property and personal insurance” Credit 50 (51) - 6,000 payment to the insurance company is transferred; Debit 97 Credit 76 subaccount “Calculations for property and personal insurance” - 6,000 rubles. — expenses related to future periods are reflected; Debit 20 (26, 44, etc.) Credit 97 - 279.45 rubles. — the amount of insurance for March 2005 was expensed (RUB 6,000: 365 days x 17 days).

Next, every month from April 2005 to February 2006, you should calculate the amount attributable to the days of the corresponding month.

If after an accident the organization receives insurance compensation, then according to the Accounting Regulations “Income of the Organization” PBU 9/99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 No. 32n, the insurance compensation applies to emergency income. It should be noted that the occurrence of emergency circumstances must be documented.

When an insured event occurs, the organization's accountant makes the following entries in the accounting records:

Debit 76 subaccount “Calculations for property and personal insurance” Credit 99 subaccount “Extraordinary income” - insurance compensation is reflected as part of emergency income, Debit 51 Credit 76 subaccount “Calculations for property and personal insurance” - insurance compensation received.

If the car was rented, then the organization will be able to pay off part of the payments payable to the lessor for the damaged car through insurance compensation, and thereby reduce its losses.

There are situations when a vehicle insured by an organization under MTPL does not remain on the balance sheet for the entire insurance period, but is disposed of before the end of the insurance period (for example, as a result of a sale). What then should be done with the balance of the insurance payment amount recorded as a debit to the deferred expenses account?

Please pay attention to paragraphs 33 and 34 of the Rules.

Clause 33 of the Rules lists cases when a compulsory insurance contract is terminated early.

This may be in the event of liquidation of the policyholder or insurer, revocation of the insurer's license, replacement of the owner of the vehicle, complete destruction (loss) of the vehicle and other listed cases.

And paragraph 34 of the Rules describes situations when the insurer is obliged to return the insurance premium under the contract to the policyholder in the amount attributable to the unexpired term of the MTPL contract. The same paragraph lists situations when the policyholder is not obliged to make such a return, unless this is expressly established in the contract or the MTPL insurance policy.

Of these cases we are interested in some. If, for example, the insured organization is liquidated, then the remaining part of the premium can be returned only if this is provided for in the contract or policy.

And if the vehicle is retired due to the replacement of its owner, i.e. was sold, or there was a complete destruction (loss) of the vehicle specified in the MTPL policy, the contract is also terminated early. And the insured organization has the right to demand from the insurer the return of the corresponding part of the insurance premium for the unexpired term of the contract. Refunds are made within 14 calendar days from the date the insurer receives information about such cases or the policyholder’s application for termination of the compulsory insurance contract.

In such cases, the accountant must make the following entries in the accounting records:

Debit 76 subaccount “Calculations for property and personal insurance” Credit 97 “Deferred expenses” - the remaining amount of insurance premiums (insurance premium) to be received from the insurance company in connection with the disposal of the vehicle due to its sale or destruction is written off; Debit 50, 51 Credit 76 subaccount “Calculations for property and personal insurance” - the unused amount of insurance was received from the insurance company.

In expenses, the organization previously took into account only part of the premium that fell during the period of operation of the car. The refundable part of the insurance premium until the disposal of the vehicle was not taken into account by the organization as an expense for accounting and tax purposes. Therefore, the return of the specified amount will not be recognized as income either for accounting purposes or for the purpose of calculating income tax.

Documents for an accountant keeping records of logistics operations

There are two types of documents that an accountant keeping records of logistics activities must be familiar with: general and private. The list of general ones includes the second part of the tax code, and the provision “Accounting for inventories” of PBU 5/01 of 2001, and methodological instructions. Private documents come into play when specific transactions need to be carried out. Thus, when delivering cargo by a transport company, accounting is kept on the basis of the following documents:

• Federal Law “On transport and forwarding activities” No. 87-FZ dated June 30, 2003;
• rules of transport and forwarding activities approved by Decree of the Government of the Russian Federation of September 8, 2006 No. 554;
• Civil Code of the Russian Federation, in particular Chapter 41 “Transport expedition”;
• Order of the Ministry of Transport dated February 11, 2008 No. 23 “On approval of the Procedure for registration and forms of forwarding documents.”

If we are talking about forwarding, it is also important to obtain documents on the basis of which a specific operation will be carried out. They include an order to the forwarder, forwarding and warehouse receipts, as well as a transport expedition agreement, which specifies the role of the transport company: intermediary or service provider.

Primary documents

Primary documentation is the papers on the basis of which accounting is carried out. Primary information for an insurance organization:

• Founding papers: charter, license.
• Insurance contracts.
• Papers confirming the occurrence of the event (application, insurance certificate).
• Papers confirming coverage of losses.
• Tax accounting registers.

The insurance company needs to approve the document flow schedule and document forms that are necessary for accounting needs.

the insurance premium reflected in accounting when terminating a compulsory motor liability insurance contract ?

General principles of forwarding transactions

When ordering freight forwarding and insurance, accounting and tax accounting can be carried out in various ways. Choosing the right option often depends on whether you are buying or selling an item. If you buy, you can make the postings as follows:

1. Include in the original cost of the entire batch. If several types of goods are delivered at once, transportation costs are divided proportionally among all classes of goods. Transportation costs in this case are reflected in the inventory account depending on the group of goods. This method is ideal if you know exactly how much it took for delivery. Typically used when ordering one type of product.
2. Summarize on a separate sub-account. The detail may vary, it all depends on your company and accounting policies. It is only important to correctly determine the amount of funds written off, which is calculated on the basis of the average percentage of transportation and procurement costs and the amount of disposed inventory. The formula is as follows: Expenses written off = amount of inventory disposed of X average percentage of expenses: 100%. In this case, the average percentage is calculated according to the following formula ((Balance of expenses at the beginning of the month + expenses incurred during the month): (balance of inventory + amount of received inventory)) x 100%. The data is calculated without taking into account internal movements within warehouses.

For each category of goods, the company has the right to establish its own accounting method depending on the specifics of the purchase of a particular product.

If it is necessary to make an entry for sales, freight forwarding and other services related to the transportation of goods are recorded in sales expenses and reflected in account 93. Transportation costs between internal warehouses of the enterprise fall into the same category.

In the case where the customer of the forwarding agent or insurance is an intermediary and does not receive the goods at his warehouse, in order to post them it is necessary to determine whether the costs are incurred during the acquisition or during the sale of the goods. Further amounts are posted either as sales expenses or as transportation expenses to the place of use.

Also, two accounting methods can be used for the same cargo. This trick is often used when ordering goods from abroad. All expenses before customs are included in the initial cost of the goods, and transportation within the territory of your country is included in sales costs.

Cargo insurance and accounting

In accounting, cargo insurance during transportation is always included in the total cost of the goods or in sales expenses. This mainly applies to situations where insurance is a separate line in payment documents. Here's an example:

The company paid TC the invoice for transportation and received an invoice and a statement for an incomplete amount. The remaining amount was included in the forwarder's report. The full amount was indicated in the forwarding receipt.

In this case, the forwarder is an intermediary who insures the cargo on behalf of the client and reports on it (the forwarder's report can be considered the agent's report). You can incur expenses based on the forwarder's report.

But a much more common situation is when the logistics company takes on insurance costs and includes them in the final cost of transportation. In this case, insurance does not need to be recorded somewhere separately.

Of course, you can refuse insurance altogether, but for international shipments such a decision is fraught with problems, because insurance is not only an additional expense, but an additional guarantee that losses will be compensated.

Cargo insurance rules

Taking out insurance, discussing risks, concluding a deal - these and other points are based on the generally accepted rules of cooperation between the policyholder and the insurer. Each organization has its own set of rules that you should pay attention to BEFORE executing a transaction.

Each insurer makes adjustments to the main list for the activities of a specific organization. Also in this document (and the set of rules is just a document) the basic conditions of cooperation and situations that are not insurance are stated. Here are some non-insurable cases:

• seizure of cargo by law enforcement officers;
• military operations along the route;
• nuclear explosion;
• ignition of dangerous goods during transportation, provided that the carrier was not aware of the nature of the goods;
• spoilage of transported goods by rodents, mold, insects;
• negative impact of temperatures on cargo;
• concealment of transport faults;
• unlawful intentional actions on the part of the sender for the purpose of profit;
• losses in case of falling prices.

The creation of items different from the main list is controlled in the Russian Federation by the Federal Service for Financial Markets.

Compulsory insurance of company property

First, let's look at the costs of compulsory insurance of a company's property, and then we'll find out why difficulties actually arise. So, if a company incurs costs for compulsory (established by the law of the Russian Federation) insurance, such costs should be included in other expenses. In this case, the limits of insurance rates are taken into account (those are approved in accordance with the requirements of international conventions and Russian laws).

And now to the difficulties - often difficulties are caused by the interpretation of the concept of “compulsory insurance”. Thus, insurance premiums of the insurer (insurance premiums) for compulsory insurance are recognized as costs for which it is allowed to reduce the tax base for income tax (in accordance with Article 263 of the Tax Code of the Russian Federation), only if the current legislation of the Russian Federation defines:

• property objects that are subject to compulsory insurance;
• the minimum amount of the insurer's insurance premium;
• risks against which property must be insured.

In this case, the insurer must have a license for the type of insurance in question. Cm.:

• Letter of the Ministry of Taxes and Taxes of the Russian Federation dated 09.09.2004 No. 02-4-10/252 “On the recognition of insurance expenses for profit tax purposes”;
• clause 3 art. 3, paragraph 2 art. 32 of the Federal Law of November 27, 1992 No. 4015-1 “On the organization of insurance business in the Russian Federation”;
• Art. 936 of the Civil Code of the Russian Federation.

Example - property insurance incurred costs for compulsory insurance of the company's property in accordance with the current laws of the Russian Federation in the reporting period in the amount of 125 thousand rubles. Tariffs for insurance of this type of property are not approved at the legislative level.

Since the tariffs for compulsory insurance of company property are not approved by law, the costs incurred are allowed to be included in expenses in order to reduce income tax in full (in the amount of 125 thousand rubles).

Insurance of company property – vehicles

If a company owns vehicles, it is subject to Federal Law No. 40-FZ dated April 25, 2002, according to the instructions of which vehicle owners must insure the risks of civil liability in case of harm to life, health, or property of third parties during the operation of cars and other vehicles.

The text of the mentioned law provides a complete list of conditions put forward by the tax service in order to consider the conclusion of an insurance contract mandatory. Therefore, the costs of purchasing compulsory motor liability insurance can be included in the costs of compulsory insurance.

Civil liability insurance for the operation of hazardous facilities

There have been many cases where the Federal Tax Service refused to accept the costs of compulsory civil liability insurance for companies whose activities operate hazardous facilities. The justifications for this were as follows.

Mandatory liability insurance for damage to enterprises operating hazardous production facilities is provided for in Article 15 of Federal Law No. 116-FZ of July 21, 1997. However, according to the Federal Tax Service of the Russian Federation, this legislative act does not meet the requirements mentioned above. In particular, insurers do not have licenses that would be issued specifically for the provision of civil liability insurance when using dangerous objects.

But nowadays it is possible and necessary to argue with the tax authorities. At the time when the Federal Tax Service cited the above justifications, refusing to reduce the taxable base for income tax, Federal Law No. 255-FZ of July 27, 2010, which contains a list of dangerous objects, the amount of insurance contributions and other conditions, had not yet been issued. concluding a compulsory insurance contract.

After this law came into force, the tax service lost its grounds for refusing to reduce the tax base for income tax. Moreover, the Letter of the Ministry of Finance of the Russian Federation dated January 18, 2016 No. 03-03-06/1/1119 states that the costs of compulsory insurance can be taken into account as part of the company’s expenses for tax accounting purposes if we are talking about civil liability insurance owner of a dangerous facility for causing damage to the property of third parties, health and life of citizens due to an accident at this facility.

Example – insurance of company property related to hazardous objects

SEC "Master Farmer" owns warehouses intended for storing raw materials. These warehouses, in accordance with the current laws of the Russian Federation, were classified as hazardous facilities. The company had to enter into a compulsory civil liability insurance agreement and incur costs in the amount of 60 thousand rubles.

In accordance with sub. "g" clause 1 art. 6 of Federal Law No. 255-FZ of July 27, 2010, the insured amount under a compulsory insurance agreement for other dangerous objects is 10 million rubles.

At the same time, the base rate of insurance tariffs (annual) (as a percentage of the insured amount) for raw materials warehouses (line 7.10) is 0.285 - according to the Directives of the Bank of Russia dated December 19, 2016 No. 4234-U.

The insurance rate coefficient for this enterprise is 1.

Let's calculate the approved tariff: 10,000,000 rub. x 0.285% = 28,500 rubles.

It is 28,500 rubles that will be accepted by the tax service in order to reduce the tax base for the company’s income tax. And the difference between the actual expenses of the SEC “Master Farmer” and the approved tariff will not be accepted for profit tax purposes: 60,000 rubles. – 28,500 rub. = 31,500 rubles.

Reimbursement of cargo insurance costs to the contractor - accounting

For accounting purposes, it is enough for you to have the act and report of the executor.

Recognize the amount of cargo insurance costs that you reimburse to the contractor:

• expenses for ordinary activities, if services are purchased for the purpose of conducting ordinary activities (for example, for the production and sale of products, sale of goods, performance of work, provision of services) (clause 5 of PBU 10/99);
• other expenses, if the purchase of services is not related to ordinary activities (clauses 4, 11 PBU 10/99).

Recognize expenses on the date of signing the act of provision of services (performer's report), which indicates the amount of reimbursable expenses (clause 16 of PBU 10/99).

The transactions associated with the payment of compensation differ slightly depending on how, in accordance with the contract, costs are reimbursed: as part of the price of services or in addition to it. The fact is that in the first case there is the right to deduct VAT from the amount of compensation and, accordingly, the entry for submitting VAT for deduction, but in the second - not.

Make the following entries in your accounting records:

As for tax accounting, the inclusion by an organization of expenses for cargo insurance for the purpose of calculating income tax on the basis of a report on the organization of cargo insurance, without an insurance contract (insurance policy), may lead to claims from the tax authority. It will also be important whether the contract with the transport organization provides for the provision of an insurance contract or policy to the customer. The legality of accepting these expenses may have to be defended in court.

In accordance with paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, expenses are recognized as justified and documented expenses (and in cases provided for in Article 265 of the Tax Code of the Russian Federation, losses) incurred (incurred) by the taxpayer.

Documented expenses mean expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation, or documents drawn up in accordance with business customs applied in the foreign state in whose territory the corresponding expenses were made, and (or) documents indirectly confirming expenses incurred (including customs declaration, business trip order, travel documents, report on work performed in accordance with the contract).

In accordance with the provisions of paragraphs. 2 clause 1 and clause 3 art. 263 of the Tax Code of the Russian Federation, insurance premiums for voluntary cargo insurance are included in other expenses in the amount of actual costs.

Article 313 of the Tax Code of the Russian Federation provides that taxpayers calculate the tax base based on the results of each reporting (tax) period based on tax accounting data.

Tax accounting is a system for summarizing information to determine the tax base for a tax based on data from primary documents, grouped in accordance with the procedure provided for by the Tax Code of the Russian Federation.

Tax accounting data is confirmed by primary accounting documents.

According to Part 1 of Art. 9 of the Federal Law of December 6, 2011 N 402-FZ “On Accounting”, each fact of economic life is subject to registration as a primary accounting document. It is not allowed to accept for accounting documents documents that document facts of economic life that have not taken place, including those underlying imaginary and sham transactions.

Part 2 of Art. 9 of Federal Law N 402-FZ establishes the mandatory details of the primary accounting document, which include the content of the fact of economic life.

According to clause 4.5 of GOST R 52298-2004 “National Standard of the Russian Federation. Transport and forwarding services. General requirements" (approved by Order of Rostekhregulirovanie dated December 30, 2004 N 148-st) cargo insurance services, payment and financial services, as well as customs clearance services for cargo and vehicles must comply with the legislation and relevant regulatory documents of federal executive authorities.

In accordance with paragraph 2 of Art. 940 of the Civil Code of the Russian Federation, an insurance contract can be concluded by drawing up one document or by delivering the insurer to the policyholder on the basis of his written or oral application of the insurance policy (certificate, certificate, receipt) signed by the insurer.

According to paragraph 3 of Art. 940 of the Civil Code of the Russian Federation, when concluding an insurance contract, the insurer has the right to use standard forms of the contract (insurance policy) developed by it or an association of insurers for certain types of insurance.

Article 942 of the Civil Code of the Russian Federation defines the essential terms of the insurance contract, which include information about certain property or other property interest that is the object of insurance.

According to paragraph 5 of Art. 4 of Federal Law No. 87-FZ of June 30, 2003 “On Freight Forwarding Activities”, the freight forwarder does not have the right to enter into a cargo insurance agreement on behalf of the client, unless this is expressly provided for in the freight forwarding agreement.

By virtue of the law, the forwarder is liable to the client in the form of compensation for actual damage for loss, shortage or damage (spoilage) of the cargo after its acceptance by the forwarder and before the delivery of the cargo to the recipient specified in the transport expedition agreement (Article 7 of Federal Law N 87-FZ).

According to the author, a report on arranging cargo insurance without an insurance contract (insurance policy) cannot itself serve as documentary evidence of the costs of cargo insurance, since it does not meet the requirements of paragraph 1 of Art. 252 of the Tax Code of the Russian Federation.

Report of a transport organization on arranging cargo insurance without an insurance policy issued in accordance with the requirements of Art. 942 of the Civil Code of the Russian Federation, does not indicate insurance of cargo transported at the request of the organization, which, in turn, does not allow taking into account Art. 252 of the Tax Code of the Russian Federation, the focus of these expenses on generating income.

At the same time, there is another point of view, set out in the Resolution of the Federal Antimonopoly Service of the North-Western District dated November 24, 2010 in case No. A21-255/2010.

The court recognized the company's expenses for cargo insurance as documented, with reference to the agent's reports, which indicated that the carrier had insured the cargo, which was included in the settlement amount at the established rates, as a result of which the insurance amounts were included by the carriers in the payment.

But in this case, the court placed the burden of proof on the tax authority, which during the audit did not request insurance policies from the agents and the carrier, and did not provide evidence of their absence.

In addition, it is important whether the contract with the transport organization provides for the provision of an insurance contract or policy to the customer.

Taking into account the above, the inclusion by an organization of the costs of cargo insurance for the purpose of calculating income tax on the basis of a report on the organization of cargo insurance issued by a transport organization to the organization without an insurance contract (insurance policy) may lead to claims from the tax authority. Thus, the legality of accepting these expenses may have to be defended in court.

Voluntary insurance of company property

Article 263 of the Tax Code of the Russian Federation provides a complete list of costs that are allowed to be classified as expenses for voluntary insurance of company property. Such costs should be included in other expenses in order to reduce the tax base for income tax (in the amount of actual expenses incurred). It is worth paying attention to the following Letters from the Ministry of Finance and the Tax Service:

1. Letter of the Ministry of Finance of the Russian Federation dated December 8, 2017 No. 03-03-06/1/81913 (it states that insurance costs are allowed to be classified as expenses in order to reduce income tax if insurance of financial and business risks is a prerequisite for the implementation of company of economic activity provided for by the current laws of the Russian Federation).
2. Letter of the Federal Tax Service of the Russian Federation dated October 15, 2009 No. 3-2-09/ [email protected] (the text of the letter states that if the customer (authorized body) put forward a requirement to ensure the execution of a municipal/state contract, then insurance contributions under the liability insurance contract under the contract can be taken into account when calculating income tax on the basis of sub-clause 10, clause 1 of Article 263 of the Tax Code of the Russian Federation. But there is a condition - this type of security for the execution of the contract should not be excluded by the tender documentation).

Important! If the type of insurance is not included in the list of the Tax Code of the Russian Federation, it is not permissible to accept costs for tax accounting purposes.

Insurance of company property - reflection of expenses in tax accounting

According to paragraph 6 of Art. 272 Tax Code of the Russian Federation:

• under the terms of the insurance contract (non-state pension provision), insurance (pension) contributions are made as a one-time payment;
• For contracts concluded for a period of more than 1 reporting period, costs are recognized evenly over the term of the contract in proportion to the number of calendar days of the contract in the reporting period.

The reporting periods for income tax are:

• first quarter;
• half year;
• nine months of the calendar year.

Accordingly, any period that turns out to be more than 3 months (quarter) goes beyond one reporting period. This means that the taxpayer has an obligation to take into account the costs incurred in proportion to the number of calendar days of the agreement in the reporting period.

Often, insurance companies allow clients to pay for services in installments - and then the costs for each insurance payment will be recognized evenly over the period corresponding to the period for payment of premiums (month, quarter, half-year, year), in proportion to the number of calendar days of the contract in the reporting period. It is important that the contract with the insurer clearly states the period for which insurance premiums are paid. If the insurance premium is paid in installments, and the period for which this payment is made is not specified, this contribution can be taken into account at the end of each reporting period based on the number of calendar days in such reporting period and the corresponding part of the insurance premium. See Letter of the Ministry of Finance of the Russian Federation dated April 13, 2018 No. 03-03-06/1/24595.

Reflection of expenses for insurance of goods in transit; possibility of inclusion in the cost of goods

Question:

The company bears the costs of insuring goods in transit; the insurance period does not coincide with the payment period, that is, payment occurs later; the insurance period is one to three months. The insurer is a foreign company. Please explain the procedure for reflecting these expenses in accounting and tax accounting in order to minimize labor costs and eliminate temporary differences in accounting. Is it possible to include these expenses in the cost of goods?

Answer:

Attribution of expenses to the cost of goods

In tax accounting, these expenses are not included in the cost of goods due to the requirement of clause 3 of Art. 263 of the Tax Code: “expenses for the voluntary types of insurance specified in this article are included in other expenses in the amount of actual costs.” In tax accounting, the procedure for recognizing expenses using the accrual method is regulated by the provisions of Art. 272 of the Tax Code of the Russian Federation.

In accounting, clause 6 of PBU 5/01 allows you to include the costs of property insurance in the cost of purchased goods and materials, and in this case, the terms of the insurance contract allow you to evaluate the costs as directly related to its acquisition, i.e. transportation risk insurance.

However, in this case, deferred tax liabilities will arise in accounting (clause 15 of PBU 18/02), subject to reflection in account 77 “Deferred tax liabilities”, which will be repaid only at the time of sale of the goods, which will lead to irrationality of accounting and unnecessary labor costs.

Recognition of insurance costs in tax and accounting.

Tax accounting. As a general rule, according to paragraph 6 of Art. 272 of the Tax Code of the Russian Federation, expenses for voluntary insurance are recognized as an expense in the reporting (tax) period in which, under the terms of the agreement, the taxpayer transferred (issued from the cash desk) funds to pay insurance premiums. Thus, in tax accounting, recognition of expenses for insurance of goods is possible only after payment. At the same time, if the terms of the insurance contract provide for payment of the insurance premium as a one-time payment, then under contracts concluded for more than one reporting period, expenses are recognized evenly over the term of the contract in proportion to the number of calendar days of the contract in the reporting period. And if the terms of the insurance contract provide for payment of the insurance premium in installments, then under contracts concluded for more than one reporting period, expenses for each payment are recognized evenly over the period corresponding to the period for payment of contributions (year, half-year, quarter, month), in proportion the number of calendar days the contract is valid in the reporting period. In other words, in this case, expenses are recognized during the period for which the next part of the insurance premium is paid.

Accounting. Costs for compulsory and voluntary insurance (the amount of the insurance premium payable) are the costs of the organization, included in the costs of ordinary activities, clauses 5, 7 PBU 10/99 “Expenses of the organization” (hereinafter referred to as PBU 10/99). In accordance from clause 18 of PBU 10/99, expenses are recognized in the reporting period in which they occurred, regardless of the time of actual payment of funds and other form of implementation (assuming the temporary certainty of the facts of economic activity). If expenses lead to the receipt of income over several reporting periods, then they are recognized in the profit and loss statement through their reasonable distribution between reporting periods (clause 19 of PBU 10/99), that is, they are subject to accounting under account 97 “Deferred expenses » for the period of cargo insurance.

Insurance expenses should be recognized in accounting from the date the insurance contract comes into force. If such a date is not provided for in the contract, then it is considered to have entered into force at the time of payment of the insurance premium. This follows from Art. 957 Civil Code of the Russian Federation.

Thus, the Tax Code and PBU provide for uniform attribution of insurance costs to expenses, however, in the case of payment of the insurance premium later than the beginning of the insurance period, deductible temporary differences arise and a corresponding deferred tax asset (DTA) is reflected in account 09 “Deferred tax asset”, since recognition of expenses in accounting occurs earlier than recognition of expenses in tax accounting.

Recognition of expenses in tax accounting when the insurer is a foreign legal entity.

There are two opinions

1 Cannot be recognized as expenses Tax legislation provides for the possibility of taking into account insurance costs when calculating income tax (Article 263 of the Tax Code of the Russian Federation). At the same time, since the concept of “insurance” is not defined in the Tax Code of the Russian Federation, it is necessary to be guided by the regulations of other branches of law (clause 1 of Article 11 of the Tax Code of the Russian Federation). In particular, the provisions of the Law of November 27, 1992 No. 4015-1. Insurance activity is the activity of insurers, which means insurance organizations and mutual insurance companies that have received a license for insurance activities (clause 2 of article 2, clause 1 of article 6 of the Law of November 27, 1992 No. 4015-1).

Thus, insurance premiums (contributions) paid to a foreign organization cannot be taken into account in expenses. The fact that insurance contracts provide for payment for services provided outside the Russian Federation does not matter for the inclusion of insurance premiums in expenses that reduce taxable profit. The financial department and some courts support this position - a mandatory condition for accounting for insurance costs in tax expenses is that the insurance organization has a license to operate in Russia (see, for example, letter of the Ministry of Finance of Russia dated February 12, 2008 No. 03-03-06 /1/90, resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated February 26, 2004 No. A43-8610/2003-16-381, West Siberian District dated July 10, 2007 No. F04-4571/2007(36105-A46-40 )). 2 Can be recognized as an expense. The auditor adheres to this position

The Tax Code does not distinguish between Russian and foreign insurers. In accordance with paragraph 1 of Article 263 of the Tax Code of the Russian Federation, expenses for compulsory and voluntary property insurance include insurance premiums for all types of compulsory insurance, as well as for types of voluntary property insurance defined in paragraph 1 of Article 263 of the Tax Code of the Russian Federation. According to subparagraph 2 of paragraph 1 of Article 263 of the Tax Code of the Russian Federation, expenses for voluntary cargo insurance are taken into account for profit tax purposes. Thus, the cost of insuring transported raw materials may reduce the tax base for income tax. There is no extensive judicial practice on this issue. FAS Povolzhsky District, in Resolution No. A65-26345/07 dated May 6, 2008, came to the conclusion that the tax legislation does not have a special rule stating that the presence of a license for a medical institution is a condition for accounting for insurance payments as reducing the tax base for the tax on profit. At the same time, it should be noted that, as arbitration courts point out, the absence of a license from counterparties does not entail tax consequences for the taxpayer and cannot affect the accounting of expenses actually incurred by him, unless there are other circumstances indicating the absence of actually carried out economic activity (see ., for example, Resolution of the Federal Antimonopoly Service of the Volga Region dated May 22, 2008 N A65-24999/06).

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Answers to common questions about company property insurance

Question No. 1: Are there any plans in the near future to expand the list of cases in which it is necessary to conclude compulsory insurance contracts?

Answer: Yes, the Russian Government is considering options such as compulsory insurance or issuing a financial guarantee in case of information leakage. In addition, the possibility of insuring workers against job loss is being discussed.

Question No. 2: Is it possible to estimate the costs of paying insurance contributions for compulsory pension insurance, social insurance in case of temporary disability and in connection with maternity in relation to Article 263 of the Tax Code of the Russian Federation?

Answer: This makes no sense, since the costs you mentioned are already taken into account in order to reduce the tax base for income tax on an independent basis. See Letter of the Ministry of Finance of the Russian Federation dated June 14, 2016 No. 03-03-06/1/34409, sub. 1, 45 p. 1 art. 264 Tax Code of the Russian Federation.

Question No. 3: What to do if tariffs for compulsory insurance are not approved?

Answer: In this case, compulsory insurance costs should be included in expenses in the amount of actual costs incurred.

Types of insurance

Insurance rates directly depend on the cargo owner’s plans, the number of shipments and the amount of damages.

Based on the number of trips, insurance types are divided into:

• Single. The insurance policy is issued for the period of one transportation (30 - 60 days).
• Coverage for a specified period of time. During the specified period, all trips are insured, regardless of the number. The most common contract period is 1 year, during which the owner of the cargo is obliged to notify the insurer about each trip.

The transportation route also affects the cost. Insurance is classified according to the type of travel:

• internal - movement is planned within a locality, region, country;
• international - during the trip borders between states will be crossed.

It is no less important to take out insurance based on the amount of compensation, where the basis is the insured amount, which depends on the risks specified in the contract. In this case, policies are issued:

• with partial coverage. Losses are compensated only upon the occurrence of specified insured events;
• with payments in the event of a crash. Compensation for losses resulting from a wreck or serious accident only.
• with full coverage. The most financially expensive method of insurance. When completing a transaction, each element of cargo is subject to insurance, regardless of quantity and tonnage.

You can prove the value of what you transport if you have the necessary documents, checks, and invoices. Otherwise, it is enough to call an appraiser.

Paid the insurance premium

The cost of the policy is the insurance premium. If we are talking about compulsory insurance, then the tariffs are determined by the state. But the parties agree among themselves on the cost of voluntary insurance.

In accounting, calculations for car insurance (both compulsory and voluntary) must be carried out in a separate subaccount “Calculations for property and personal insurance” of account 76. On this subaccount, keep analytical records depending on the types of insurance.

On the date of payment of the insurance premium, record the advance payment. Insurance costs are recognized in accounting from the date the insurance contract comes into force. If such a date is not provided for in the contract, then it is considered to have entered into force at the time of payment of the insurance premium (Article 957 of the Civil Code of the Russian Federation).

As a rule, an insurance contract is concluded for a period exceeding one month. In this case, write off the insurance premium as expenses on a monthly basis in proportion to the duration of the contract. The term of the insurance contract does not exceed one month? Then include the insurance premium as part of the costs in the month when the insurance contract came into force.

It happens that the insurance contract is not valid from the first day of the month. In this situation, calculate the amount of expenses to be written off in proportion to the number of remaining days of the month.

Income tax

For income tax purposes, expenses for property and liability insurance are other (Article 263 of the Tax Code of the Russian Federation). Expenses for compulsory insurance can be written off strictly within the limits of tariffs approved by the state.

A special situation with voluntary property insurance. It is allowed to take into account only expenses for those types of insurance that are provided for in paragraph 1 of Article 263 of the Tax Code of the Russian Federation. For example, this is voluntary insurance of transport, cargo, fixed assets, inventory items, etc. Payments for voluntary insurance policies should be taken into account when calculating income tax as part of other expenses. And in full.

How to write off an insurance premium in tax accounting

Example A company bought a car. Before picking up the car from the showroom, we paid by payment order for an annual (from April 28, 2015 to April 27, 2021) OSAGO policy in the amount of RUB 13,680. In addition, we decided to conclude an insurance contract against damage and theft also for the period from April 28, 2015 to April 27, 2021. The insurance premium under the CASCO contract is 90,000 rubles. - transferred in non-cash form. Both insurances were paid at once on April 28.

On this day, the accountant made the following entries: DEBIT 76 subaccount “Expenses under MTPL agreements” CREDIT 51 – 13,680 rubles. – the insurance premium under the MTPL agreement is transferred;

DEBIT 76 subaccount “Expenses under CASCO agreements” CREDIT 51 – 90,000 rub. – the insurance premium under the CASCO agreement is transferred.

Then, on April 30, the accountant made the following entries: DEBIT 26 CREDIT 76 subaccount “Expenses under MTPL agreements” – 112.44 rubles. (RUB 13,680: 365 days x 3 days) – the cost of the insurance premium under the MTPL agreement for April 2015 was expensed;

DEBIT 26 CREDIT 76 subaccount “Expenses under CASCO agreements” – 739.73 rubles. (RUB 90,000: 365 days x 3 days) – the cost of the insurance premium under the CASCO agreement for April 2015 was expensed.

The company calculates income tax on a monthly basis based on the actual profit received. Therefore, the accountant took into account the same amounts in April expenses as in accounting.

The accountant will make similar entries at the end of each month while the insurance contract is valid. That is, May 31, June 30, etc. Only you need to take into account not 3 days, but the number of days in the corresponding month. For example, for May it is 31 days, and for June it is 30 days. But in April 2021 there are only 27 days to count. After all, on April 27, the contracts end.

If the company has entered into a voluntary motor liability insurance agreement, reflect the expenses in the accounting records as usual. That is, in a separate subaccount of account 76. But when calculating income tax, it is impossible to take into account the costs of voluntary motor third party liability insurance.

According to inspectors, such costs do not reduce the income tax base. After all, the costs of voluntary liability insurance are taken into account when calculating income tax if the condition for such insurance is dictated by international requirements and is necessary for the organization to conduct business (subclauses 8 and 10 of clause 1 of Article 263 of the Tax Code of the Russian Federation). For example, if an organization cannot use a company car on the territory of a foreign state without concluding a voluntary motor liability insurance agreement. In other cases, the costs of voluntary liability insurance are considered economically unjustified.

Due to differences in accounting and tax treatment of voluntary insurance costs, a constant difference arises. It is necessary to calculate the permanent tax liability from it (clauses 4 and 7 of PBU 18/02).

“Unified” tax on the simplified tax system

If an organization pays a simplified tax on income, then the cost of property insurance will not affect its tax obligations in any way. Companies that have chosen the “income minus expenses” object can only take into account the costs of purchasing compulsory property and liability insurance policies (subclause 7, clause 1, article 346.16 of the Tax Code of the Russian Federation). This must be done as insurance premiums are paid in full. But the costs of voluntary insurance do not reduce the tax base for the simplified tax - they are not included in the closed list from paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation.

Accounting for the costs of purchasing an OSAGO and CASCO policy in 1C: Accounting 8

In accounting, the costs of purchasing MTPL and CASCO policies are recognized as expenses for ordinary activities (clause 5 of PBU 10/99). The purchase of a policy does not result in the occurrence of future expenses in the accounting records of the insured organization.

Payment for the policy by the policyholder is accounted for as an advance payment for services (advances for services), which is recognized as an expense of the organization as insurance services are consumed, i.e., as the insurance period expires. The specified prepayment is reflected in the account for settlements with insurers. To account for prepayment amounts under MTPL and CASCO contracts in 1C: Accounting 8, subaccount 76.01.9 “Payments (contributions) for other types of insurance” is intended.

Before the expiration of the paid insurance period, the corresponding amounts are reflected in the balance sheet depending on their materiality under an independent item or are included in the aggregate item “Other current assets” or “Other non-current assets” (if paid for a period of more than a year).

In tax accounting, the cost of an MTPL policy is taken into account when taxing profits within the limits of insurance tariffs (Clause 1, Article 263 of the Tax Code of the Russian Federation). Costs for CASCO insurance are recognized when taxing profits in the amount of actual costs (clause 1, clause 1, clause 3, article 263 of the Tax Code of the Russian Federation).

At the same time, insurance premiums under MTPL and CASCO contracts are recognized evenly during the term of the contract - in proportion to the number of calendar days in the reporting period (clause 6 of Article 262 of the Tax Code of the Russian Federation). The costs of paying premiums are included in other expenses associated with production and (or) sales (clauses 2 and 3 of Article 263 of the Tax Code of the Russian Federation).

In “1C: Accounting 8”, analytical accounting for Subconto 2 in subaccount 76.01.9 is carried out according to items of expenses of future periods, which allows automatic write-off of the amounts recorded in this subaccount according to certain rules, in particular, evenly - in proportion to the number of calendar days in the reporting period .

Let's look at the procedure for accounting for the costs of purchasing MTPL and CASCO policies in 1C: Accounting 8 using the following example.

In connection with the purchase of a car, on October 1, 2013, the organization issued an MTPL policy (cost 5 thousand rubles) and a CASCO agreement (cost 50 thousand rubles). The amount of insurance premiums for compulsory motor liability insurance was transferred on 10/01/2013. The CASCO agreement provides for payment of the insurance premium in 2 stages: until 10/02/2013 and until 04/01/2014. Payment of contributions for the first 6 months. produced on 10/01/2013.

The insurance period under MTPL and CASCO contracts is from 10/01/2013 to 09/30/2014.

1) The transfer of the insurance premium is reflected in the documents “Write-off from the current account” for the type of transaction “Other write-off”:

• dated 10/01/2013 – for the amount of insurance premiums under compulsory motor liability insurance and the first payment under the CASCO agreement;
• dated March 30, 2014 – for the amount of the second payment under the CASCO agreement.

In the “Decipherment of payment” section of the document form “Write-off from the current account” the following is indicated:

• debit account 76.01.9 “Payments (contributions) for other types of insurance”;
• analytics for the subconto Counterparties and Deferred Expenses.

The description of the deferred items in the reference book “Deferred Expenses” indicates (see Fig. 1):

• type of BPO - Other;
• method of recognition of expenses - by calendar days;
• amount – the amount of the transferred insurance premium;
• start of write-off and end of write-off – paid insurance period;
• account and subconto – account and analytics to which insurance premiums are written off;
• type of asset – “Other current assets”.

Rice. 1

2) The monthly inclusion of paid insurance premiums in the expenses of the current period in terms of the insurer’s services consumed is carried out when performing the routine operation of closing the month “Write-off of deferred expenses” (see Fig. 2).

Rice. 2

To document the amounts included in expenses, it is recommended to generate and print out on paper a statement of calculation for the operation (see Fig. 3), compiled separately “According to accounting data” and “According to tax accounting data.”

Rice. 3