Entrepreneurssometimes there is a situation when it is necessary to post materials without documents. In accounting, such operations have a specific name - unrefined supplies. These are transactions to which the inspection bodies pay special attention. Let's consider in detail the order of their account.
The Ministry of Finance of Russia in 2001 developed"Methodological guidelines for the accounting of MPZ". They indicate that unrefined supplies are stocks that were received by the organization without payment documents: invoices, payment claims, etc. Such goods are accepted under the acceptance act (form No. 132). It is made in two copies. The first remains with the buyer, and the second is sent to the supplier. The act specifies: the name of the goods, the unit of its measurement, the quantity, price, the amount with and without VAT.
The organization should take all measures toreceive documents from the supplier in the reporting period and enter goods according to the general rules. Unrefined supplies are used in the same way as MW. Accounting and market prices are indicated in analytical and synthetic accounting.
Unprepared supplies in accountingare reflected by the wiring ДТ10 (41) КТ60. If, after posting, it turns out that the actual cost price differs from the registered cost, it will be necessary to make changes to the document. The order of this process depends on the timing of receipt of securities. If the posting of goods and the receipt of invoices have been made in one calendar year, it will be necessary to adjust the price of the received materials, but not the difference, but a cancellation.
OJSC has concluded a contract for the supply of flour. In March, the enterprise received a batch of raw materials without documents. The bookkeeper has accrued it at the prices of the previous delivery of the goods from this supplier (110 thousand rubles). In the same month, flour was transferred to production, bread was produced from it, which was immediately sold. In April, the supplier presented settlement documents, according to which the cost of raw materials was 121 thousand rubles. We reflect in the balance of the buyer unrefined deliveries. Postings:
After receipt of documents from the supplier:
Documents for non-delivery supplies can be transferred in the next calendar year. Then the sequence of adjustment will depend on the difference in prices:
ZAO has concluded a contract for the supply of materials. On one of the parties, adopted in November 2015, the supplier did not provide the documents. The organization took it into account on account 10 based on the previous supply of the same materials at a price of 24,898 rubles. In November, the organization used materials to provide services and in the same month received revenue. Documents for delivery were provided only in April 2016. The actual cost of materials is less than the accrued - 24,780 rubles. We will reflect in the BU Buyer adjustment and accounting for non-invoiced deliveries. Postings:
Inventories can be used for accounts 15 and 16. Then the adjustment of the operation is carried out according to the following algorithm:
OJSC received a batch of flour without documents. The organization entered the raw materials into accounts 15 and 16 at the accounting price - 130 thousand rubles. In the accompanying documents, received at the end of the month, the cost of materials is 129.8 thousand rubles. Payment is made after receiving the documents. Postings in the BU Buyer on the date of receipt of raw materials:
At the time of receipt of documents:
According to Art. 171 of the Tax Code, a taxpayer may reduce the amount of VAT if:
Consider the above conditions regarding unrefined supplies.
Goods can be purchased for transactions that are taxable and not taxable. In each specific situation, it is necessary to check the fulfillment of the first of the listed conditions.
If accounting is unrefinedof deliveries is carried out on the basis of the TORG-12 bill, the organization has the right to accept VAT on such purchases to a deduction. If the tax during the audit recognizes this operation as invalid, you can challenge your rights through the court.
Disputable in this situation are the conditionstransfer of goods to the buyer. If the goods are shipped at the location of the supplier, then it is obliged to issue (to transfer through the carrier) to the buyer a commodity waybill. Its absence will testify to the lack of evidence of the organization's receipt of reserves, the absence of grounds for adopting VAT.
Assume that accounts are transferred to the accounts department withlate in a few months for unrefined deliveries. This is a violation of Art. 169 of the Tax Code. It states that the supplier must invoice within 5 days of the shipment or transfer of ownership. VAT can be accepted for deduction only after receipt of invoice, but it is necessary to choose the correct tax period. According to the letter of the Ministry of Finance No. 253, the deduction can only be accepted in the period when the buyer received the invoice. But such tactics can attract the attention of tax authorities. Then we will have to defend our point of view through the court.
If to refer to the letter of the Ministry of Finance, in practicethis situation may arise. The supplier specifies in the document the date of July 17, 2015, but the buyer receives the account on hand only on August 18, 2015. VAT can only be deducted in August-month. In order not to have questions about the tax, you should first prepare a document confirming the fact of receiving the account in August. It can be an envelope with a stamp, a cover letter, a correspondence log.
Unbalanced deliveries are considered supplies,when the supplier did not provide the documents on time. When calculating the profit tax (NPP), such supplies can not be taken into account. In the examples discussed earlier, it can be seen that the materials can be written off to production before receiving the documents. In this case, the basis for calculating the NPP for part of the organization's expenses will need to be clarified.
If the documents are transferred to the buyer before the momentdelivery of the declaration, the accrual basis will be adjusted in this order. The base for the NPP decreases for the period in which the goods were sold. In direct and indirect costs, it is necessary to distribute the materials written off into production. In the first case, expenses are taken into account during the period when the products were sold, and in the second - at the time of the goods in production. If the organization uses a cash method, then the NPP base should be reduced when unrefined deliveries are written off to production. This is stated in art. 320 of the Tax Code.
If the supplier has provided the documents after the depositdeclaration, the organization may (but is not obliged to) submit "clarification". An error in the calculations did not lead to a reduction in the tax amount. Therefore, the value of non-invoiced supplies can be reflected in the current period.
If the organization uses PBU 18/02, the temporary differences that arise will lead to the formation of a tax asset. In the balance sheet you will need to reflect such transactions: