Rules of processing from Davalic raw materials. How to reduce profits using Davalic Processing

Many companies for optimizing the production process transfer their raw materials to other organizations. Accounting and tax accounting of these operations has its own specifics - both for an enterprise that transfers raw materials and for the recycling.

Treaty for processing

Civil law determines the production of goods from Davalic raw materials as the manufacture of a face of a new movable thing by processing not belonging to this face of materials (Art. 220 of the Civil Code of the Russian Federation).
The parties to the Davalic Operations are the owner of the transmitted raw materials (materials) - Davalets and the recycling. At the same time, transmitting raw materials to the processing, Davalets remains his owner. Moreover, it acquires ownership and ready-made products.
The Civil Code of the Russian Federation separately does not allocate a contract for the processing of davalic raw materials and does not determine, the work or services are recycling.
According to the author, the contract for the processing of davaline raw materials should be classified as a contract of the contract, relations in which GL regulates. 37 GK of the Russian Federation. Under the contract, the contractor undertakes to fulfill a certain job on the task of the customer and pass its result to the customer, and the customer undertakes to take the result of the work and pay it.
Consider the features of accounting and tax accounting Data operations at Davalts and the recycling.

Accounting from Davalz organization

Raw material remains on the balance

Note! Since the ownership of raw materials and materials does not pass to the recyclable, they are not subject to debiting from the balance of Davalz, but are taken into account on the account 10, subaccount 7 "materials transferred to the processing to side."

So, based on the recommendations of the instructions for the application of an accounting plan for financial and economic activities of organizations approved by the Order of the Ministry of Finance of Russia from 31.10.2000 N 94n, in Davalts, all operations starting from the transfer of raw materials and ending with the return receipt can be reflected on the synthetic account account account Reserves, opening separate subaccounts to it - 10/1 "Raw materials and materials" and 10/7 "Materials transferred to the processing". When transferring materials to recycling, the organization writes them off from one subaccount to another (debit 10/7 - credit 10/1), and upon receipt of the subaccount, it is usually changed in places (debit 10/1 - Credit 10/7).
This norm is also contained in paragraph 157 Methodical instructions According to the accounting of material and industrial reserves, approved by the Order of the Ministry of Finance of Russia dated December 28, 2001 N 119n (hereinafter referred to The balance does not write off, but continues to take into account the account of the corresponding materials (on a separate subaccount).

Cost price finished products

Davalets organization during the transfer of materials should arrange an invoice for the transfer of materials to the side, the unified form of which N M-15 was approved by the decision of the State Statistics Committee of Russia of 30.10.1997 N 71a. It must be indicated that the materials are transmitted in the processing on the davillic conditions.
After processing raw materials (materials), Davalets organization should receive a report on the consumed materials, which indicates the amount of consumed raw materials, manufactured products, as well as waste, and the act of acceptance and transfer of work performed indicating the list and the cost of the work performed. Since the ownership of the manufactured products belongs to Davaltsu, on the basis of the recycling report, it reflects the receipt of finished products on account 43. Obtaining finished products draw up an overhead (form N MX-18).
Thus, the cost of finished products from the Davalts organization is formed at the expense of the value of raw materials and, accordingly, the cost of recycling work.
Transportation can also be included in the cost, travel expenses, Payment of intermediary services, the proportion of overall and generality expenses incurred on released products. This procedure for the formation of cost must be reflected in accounting policies Organizations.

Example. LLC "Fortuna" reports to the processing of spare parts for collecting car alarms in research technologies 3000. The cost of the transmitted materials is 320,000 rubles, and the cost of assembling alarms - 120,000 rubles. At the same time, according to the report of the organization-recycling, part of the material in the amount of 20,000 rubles. Not used when assembling.
In accounting, LLC Fortuna needs to be made by the following entries:
Debit 10/7 - Credit 10/1
- 320 000 rubles. - reflected the transfer of raw materials into recycling;
Debit 20 - Credit 10/7
- 300 000 rubles. - reflected the write-off of materials for the manufacture of car alarms;
Debit 10/1 - Credit 10/7
- 20 000 rubles. - reflected a refund of unused raw materials (materials);
Debit 20 - Credit 60
- 120 000 rubles. - reflects the cost of processing raw materials;
Debit 19 - Credit 60
- 21 600 rubles. - Reflects VAT from the cost of raw materials processing (alarm assembly);
Debit 68 - Credit 19
- 21 600 rubles. - adopted to deduct VAT;
Debit 43 - Credit 20
- 300 000 rubles. - Accepted to account finished products.
Since the transfer of ownership of Davalic raw materials does not occur, there is no object of inclusion of VAT and income tax.

Accounting waste

Another point to pay attention is to account for waste. If the waste remains from the organization-recyclable, then in accounting and tax accounting of the Davalts organization should be reflected in the operations of gratuitous transmission, which in accordance with PP. 1 p. 1 Art. 146 of the Tax Code of the Russian Federation is equal to the implementation, and, therefore, it is necessary to accrue VAT.
If the waste is transmitted to the Davalets organization, then the costs of processing are adjusted accordingly.
At the same time, it is necessary to consider the following. The procedure for accounting for return waste for accounting purposes is governed by guidelines. Based on paragraph 111 of methodological indications, return waste is made on accounting for the price of possible use or sale. The cost of accommodated waste refers to a decrease in the value of materials released into production.
Thus, for the purpose of accounting purposes, the actual costs of the manufacture of semi-finished products include the cost of raw materials (minus the cost of return waste) and the cost of work on its recycling.

Example. The organization transmits 100 kg of raw materials to the processing of a third-party organization for the manufacture of semi-finished products. The cost of 1 kg of raw materials is 2000 rubles. The cost of raw materials processing is 118,000 rubles, including 18,000 VAT. In the contract established by the contract, the recycling organization transferred made by semi-finished products, as well as return waste. The price of possible realization of return waste is 20 000 rubles.
In the accounting accounting, the following entries must be made:
Debit 10/7 - Credit 10/1
- 200,000 rubles. (2000 rubles. X 100 kg) - reflected the transfer of raw materials into recycling;
Debit 10/6 - Credit 10/7
- 20 000 rubles. - recovered return waste at the price of possible implementation;
Debit 20/1 - Credit 10/7
- 180 000 rubles. (200 000 rubles. - 20 000 rubles) - the cost of raw materials minus returning waste has been written off.

Refinement of materials and manufacture finished products

Depending on the nature of the processing, several options for accounting for transmission of raw materials and obtaining the results of work performed are allocated. The main types of processing are the finalization of the materials and the manufacture of finished products.
The revision is that the customer (Davalets) transfers the processing of raw materials (materials) in order to improve them, bringing to the state in which they can be used with further production production. That is, the recycler does not produce ready-made products, it returns Davalts to the finalized materials, and directly Davalets uses them to produce their products.
In this case, materials after refinement are taken into account in the account 10, and the cost of the work performed by the recyclable refers to an increase in their value.

Example. The automotive plant acquired metal for the production of the unit for the car totaling 590,000 rubles. (including VAT 90,000 rubles.). Due to the repair of the necessary equipment, the plant concluded an agreement with a third-party organization, according to which the latter made the manufacture of aggregates and returned their plant for the manufacture of cars. The cost of recycling is 118,000 rubles. (including VAT - 18,000 rubles).
In the account of the factory speaking in the role of Davalts, these operations must be reflected by the following wiring:
Debit 60 - Credit 51
- 590,000 rubles. - reflected the payment made by the supplier for the metal;
Debit 10/1 - Credit 60
- 500 000 rub. - reflected adoption of metal accounting;
Debit 19 - Credit 60
- 90 000 rubles. - reflected the amount of VAT filed to the payment by the metal supplier;
Debit 68 - Credit 19
- 90 000 rubles. - adopted to deduct VAT;
Debit 10/7 - Credit 10/1
- 500 000 rub. - transmitted metal for processing;
Debit 10/1 - Credit 10/7
- 500 000 rub. - prepared aggregates from the recycling;
Debit 10/1 - Credit 60
- 100 000 rubles. The cost of the recycling organization is included in the cost of materials;
Debit 19 - Credit 60
- 18 000 rub. - Accrued VAT for processing;
Debit 68 - Credit 19
- 18 000 rub. - Adopted to deduct VAT for recycling.
As a result, the formed cost of aggregates for cars, on which they will be released into production is 600,000 rubles. (500 000 + 100 000).

In the manufacture of finished products, Davalets is transmitted by the organization-recycling raw materials and receives from it the finished products, which is further implemented.
The cost of raw materials is written off on the accounting costs of production at the time of receipt of finished products from the recycling.
The cost of recycling also applies to the accounting accounts for production costs and participates in the formation of the cost of products.

Example. LLC "Terra" acquired treated wood for a total of 944,000 rubles. (including VAT - 144 000 rubles) and transferred their processing organization for the manufacture of furniture. Finished products transferred to LLC "Terra". The cost of the process of the processing organization is 472,000 rubles. (including VAT - 72,000 rubles).
In registering an organization, you must draw the following entries:
Debit 10/1 - Credit 60
- 800,000 rubles. - the material received from the supplier is adopted to account;
Debit 19 - Credit 60
- 144 000 rubles. - reflected VAT filed to the payment by the material supplier;
Debit 68 - Credit 19
- 144 000 rubles. - VAT is admitted to deduction;
Debit 10/7 - Credit 10/1
- 800,000 rubles. - graded materials for the manufacture of furniture;
Debit 20 - Credit 10/7
- 800,000 rubles. - the cost of materials is written off (at the time of obtaining finished products);
Debit 20 - Credit 60
- 400 000 rubles. - written off costs for recycling services;
Debit 19 - Credit 60
- 72 000 rubles. - reflected VAT presented by the recycling;
Debit 68 - Credit 19
- 72 000 rubles. - adopted to deduct VAT;
Debit 43 - Credit 20
- 1 200 000 rubles. (800 000 + 400 000) - Account made for accounting.

Thus, the cost of finished products is consisted of the value of the materials and the cost of work on their recycling. To simplify the calculations, the assumption was made that the organization did not have other expenses related to the production of this product. In practice, other expenses can be included in the cost.

Accounting for the organization-recycling

According to paragraph 156, Methodical Indications Davalic Materials are the materials adopted by the Customer from the Customer for Processing (Processing), performing other works or production of products without paying the value of the materials taken and with the obligation of the full return of the processed (processed) materials, completed work and manufactured products. .
Accounting is carried out in quantitative and value terms at the prices indicated in the documents for the transfer of raw materials. Analytical accounting of the Davalic materials is under customers, names, quantity and cost, as well as in storage and processing places (performance, product manufacturing). They are taken into account on the off-balance account 003 "Materials taken into recycling."
Both the raw materials obtained for processing and finished products are taken into account in the account 003 "Materials adopted in recycling until the transfer of the customer of finished products.
Materials transferred to recycling enter the warehouse based on the invoice (form N M-15). At the time of the recovery of them, the acquisition order is drawn up onto the warehouse (form N M-4) with a marking that the raw material entered the organization on the davillic conditions.

Products from Davalic and from their own raw materials:
we need separate accounting

All costs associated with the production process are taken into account from the organization-recyclable account 20 "Basic Production". If the recycling in addition to the processing of davaline raw materials produces products and from their own materials, it must lead separate accounting both according to material and in other costs.
This requirement implies from fundamentally different reflections in the accounting records of production operations from its own and from Davalic raw materials. Since when transferring raw materials or materials to process the right of ownership of the specified property is preserved for Davalts, the processor is not entitled to reflect the received property on its balance sheet.
The cost of the recyclable, which he carries in the processing process, is taken into account in the accounting accounts for production. This is primarily the cost of its own processor materials, wage, USE, depreciation of fixed assets, general and general production costs.

Who remains waste?

If waste is formed in the processing process, then the contract may be provided that the waste is returned to the organization-Davaltsu or remain from the processor organization.
If the waste according to the contract remains from the recycling organization, then the account is made on the loan account 003 "Materials taken into account" on the amount of the value of raw materials transmitted to processing, while taking into account 10.
In this situation, it is very important to take into account, reduce the parties of the contract the price of the transaction on the amount of waste obtained as a result of processing, or not.
If the waste derived from the processing of materials from Davalts, remain at the recycling at the expense of partial payment for their work performed, they are taken to account, for example, as auxiliary materials.
If the waste received from recycling does not affect the price of the transaction, then such an operation qualifies as a gift agreement (clause 1 of article 572 of the Civil Code). And then as the cost of waste is written off to account 91.
When calculating the income tax, the cost of free property includes a processor to the composition of non-engineering income (paragraph 8 of Art. 250 Tax Code of the Russian Federation). The date of the recognition of these income will be considered a day of signing the acts of admission and transfer of waste of Davalic raw materials (PP. 1 of paragraph 4 of Art. 271 of the Tax Code of the Russian Federation).
Upon completion of work, the finished products are transmitted to the customer on the act of acceptance and transfer and the invoice. In addition, the recycling organization must submit a report on the use of raw materials. Excess raw materials is returned to the customer, if the contract does not provide for partial payment of the work of the raw material.
The reflection of the cost of waste left at the recycling depends on whether it was provided for by the contract that the waste remains from the organization-recyclable at the expense of partial payment for their work performed.
If such a condition is included in the contract, then the following wiring must be made in accounting:
Debit 10 - Credit 60
- reflected in accounting auxiliary materials.
If the contract was not provided for this procedure, but the wastes remained from the processor organization, then it is necessary to reflect the gratuitous receipt of materials in this way:
Debit 10 - Credit 98
- Reflected the obtained waste as part of the income of future periods.
Consider the overall accounting procedure from the recycling organization on a specific example.

Example. LLC "Creon" and state farm. Kalinina was concluded a contract according to which the state farm transmits the society with meat maker for the production of sausages in the amount of 10,000 kg in the amount of 400,000 rubles. The cost of recycling services is 118,000 rubles. (including VAT - 18,000 rubles). The amount of the cost of the recycling is 80,000 rubles.
In registering an organization, it is necessary to draw the following wiring:
Debit 003.
- 400 000 rubles. - reflects the cost of raw materials (materials) taken on processing;
Debit 20 - Credit 02 (10, 23, 25, 26, 70, pr.)
- 80,000 rubles. - reflects the costs of processing raw materials and materials;
Debit 90 - Credit 20
- 80,000 rubles. - the costs of transmitting finished products to Davalets are written off;
Debit 62 - Credit 90
- 118 000 rub. - Revenue is reflected from the performance of work on processing (without taking into account the value of raw materials (materials) obtained on davilling conditions);
Debit 90 - Credit 68
- 18 000 rub. - Accrued VAT;
Debit 90 - Credit 99
- 20 000 rubles. - reflected financial result;
Credit 003.
- 400 000 rubles. - Written the cost of raw materials (materials) taken into recycling.

Tax accounting at the recycling

As for the tax accounting of the operations under consideration, the complexity may arise on the distribution of direct and indirect costs, as well as the procedure for assessing the balance of work in progress.
So, the Organization must be selected and approved in accounting policies the method of distribution of direct and indirect expenses in accordance with Art. 318 of the Tax Code of the Russian Federation, since indirect costs relate to costs for tax accounting in full in the current period, and directly subject to distribution in accordance with the method enshrined in the taxpayer accounting policy.
If the recycling organization will form a NWP or in a warehouse it will remain unrealized finished products, it needs to allocate general direct costs between activities. To this end, the organization can immediately lead a separate accounting of direct spending or to distribute them in proportion to the cost or number of raw materials and materials proportional to the number of products obtained from its own or damaic raw materials.
As for the accrual of VAT, then it is necessary to note the following. VAT for the cost of working on the processing of davalic raw materials is charged at a rate of 18% regardless of which the processed raw materials and produced products are subject to, since the object of taxation is precisely the performance of works, and not sales of products.
The tax base of VAT will be equal to the cost of raw materials processing, taking into account excise taxes (for excisable goods) and without inclusion of VAT (paragraph 5 of Article 154 of the Tax Code of the Russian Federation). The cost of davalic raw materials (materials) is not taken into account when determining the tax base.
VAT, paid when acquiring materials, works, services used by the recycling during the performance of work, can be presented to deduction subject to compliance with the requirements of Art. 172 Tax Code.

Davalic raw materials - accounting is conducted at the customer of services for its processing - it is reflected in the subaccount, open to the account 10. From this article, you will learn how the transfer of Davalic raw materials (hereinafter referred to as the DS) into processing, and some features of reflection in tax accounting.

What are the operations with DS

FROM davalic raw materials Various operations are carried out. It can be:

• oil refining in order to obtain fuel and lubricants;
• processing of agricultural products in order to obtain conservation, croup, flour, oil, etc.;
• processing of polyethylene in granules in order to obtain PVC products;
• construction of objects or repair of equipment;
• other.

The main goal for Davalts (Customer) is to obtain finished products (semi-finished products) with specified characteristics from the transmitted processor (performer) of raw materials / materials.

Rules for reflection of operations with DS at the customer and contractor

The main feature of the accounting for such operations is that this is the most davalic raw material / materials is not transferred to the property (on the balance) of the Contractor - therefore, it is taken into account on the off-balance account 003 (Art. 156-157 of the Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n) . So, the customer himself does not write off the DS balance, and transfers it to a special subaccount 7 analytical accountingdiscovering to account 10 (Order of the Ministry of Finance of Russia from 31.10.2000 No. 94n).

Accordingly, the ownership of the finished products produced by the Contractor from DS also remains for the customer of processing (paragraph 1 of Art. 220 and paragraph 2 of Art. 703 of the Civil Code of the Russian Federation). This causes:

• The customer is that the fact that the fact of the transfer of DS in recycling in tax accounting (with the OSR and USN) is not shown. The cost of recycling services is subsequently included in the material costs, and at the OSN - at the time of signing the recyclable of the report, and on the USN - after payment of the artist's services. The cost of the processed DS is written off by the Customer in this amount, which indicated the recycling in its report on the expenditure of raw materials (paragraph 1 of Art. 713 of the Civil Code of the Russian Federation).
• The Contractor is that he takes DS to the off-balance account 003 at the cost specified in the processing contract. If there is no indication of the price of the priced materials / raw materials in the contract, then the processor can keep records in the conditional units of the cost.

Features of accounting from the Contractor are also determined by the fact that he has:

• The opening of the off-balance account is necessary for timely control of the presence and movement of DS.
• Finished products that were produced from DS are also taken into account on the off-balance account. It is storage and is taken into account at a conditional price. Accounting is conducted in quantity and amount. It is necessary to organize analytical accounting of DS in the context of customers, by types of DS and by their location.
• Not reflected in tax accounting the fact of receiving from the Customer DS, the finished products manufactured for Davalz are also not taken into account.
• The cost of the work performed is recognized as a revenue from the implementation, while the date of reflection of this fact in accounting for taxpayers on the basis is the date of signing by the Customer of the report, and on the USN - the date of receipt of payment from him.

About how accounts are maintained using off-balance accounts, you will learn from our article "Rules for accounting on off-balance accounts" .

In the case of transferring to the customer obtained as a result of the processing of DS semi-finished products, which require further refinement already at the customer himself, their account is carried out by the customer on account 21 or on a separate subaccount to the account 10 on that actual pricewhich is determined by counting all the costs (PP. 5, 7 PBU 5/01, approved by the Order of the Ministry of Finance of Russia dated 09.06.2001 No. 44N).

Wiring on accounting DS

The reflection in the accounting of operations with DS from the customer will be like this:

• DT 10.7 Kt 10.1 (10.8) - Transmission of DC Contractor;
• DT 10.1 CT 10.7 - obtaining past processing of materials;
• DT 10.1 CT 60 -K of the value of the materials added the cost of processing work of DS;
• DT 19 Kt 60 - account VAT from the cost of recycling work;
• Dt 68 CT 19 - adopted VAT to deduct;
• Dt 60 Kt 51 - the Contractor lists the payment for the work on the processing of DS;
• Dt 20 Kt 10.1 - directed to the production of materials processed on the side;
• Dt 43 Kt 20 - taken on accounting products made from DS.

The customer in case of recovery from the contractor, which is considered a semi-finished product, can do such postings:

• Dt 21 (10.2) CT 10.7 - write-off DS for the manufacture of semi-finished products;
• Dt 21 (10.2) CT 60 - attributive to the value of the cost of recycling services;
• DT 19 Kt 60 - accounting for recycling;
• Dt 20 Kt 21 (10.2) - semi-finished product released into production.

The executor in accounting for operations with DS will use the following postings:

• DT 003 - accepted DS from the Customer and transferred to the processing;
• Dt 20 Kt 02 (10, 23, 25, 26, 60, 69, 70) - Costs for the processing of DS are taken into account;
• CT 003 - Finished products from DS shipped to the customer;
• Dt 62 Kt 90.1 - Revenue is reflected from the completion of processing work;
• Dt 90.3 Kt 68 - VAT is accrued from the cost of recycling;
• Dt 90.2 CT 20 - Clealed the cost of processing;
• Dt 51 CT 62 - Received payment from the Customer.

NOTE! The display of information on the account of account 10 by the Contractor is possible only with respect to its own materials (for example, fuel for the equipment on which the work is performed). The cost of DS in the cost of the contractor never turns on.

Documentary operations with DS

When transmitting the DC to the Contractor, the customer usually draws up an overhead in the form of M-15 and necessarily makes the mark "on the davillic conditions" or "Davalic raw materials". Although it is possible to apply any forms of primary documents, since the use of unified forms since 2013 has ceased to be mandatory. But often the form M-15 is taken for the sample.

The invoice is written out in two original copies, one of which is transmitted to the Contractor, and the second remains in stock when DS leaves.

On this form of the invoice you can learn more from the article "Unified form No. M-15 - Blank and Sample" .

The data for extracting the invoice is taken from the contract, the dreamed and other related documents. The performer at the acceptance of DS transmits the Customer with a power of attorney for receiving TMC.

The receipt of DS to the Davalts warehouse is issued by the primary document, which can be issued as a fee of the M-4 order, it also makes a mark "Davalic raw materials".

M-4 form blank can be downloaded from the material "documentary design of material and production reserves."

Transferred from DV products produced from DVALCA to the customer is issued as an act of receiving and transmission. According to the results of the provision of recycling services, the Contractor also draws a report.

The report describes the fact of use of DS during processing, reflects the availability of excess and waste. The remaining material values \u200b\u200b(and / or waste) must be returned to the Customer, if the contract for the processing does not specify the calculation condition for the work performed by excessive raw materials (return waste). The contract also prescribes the conditions for the transfer of return waste to the Customer and the procedure for disposing of irrevocable waste. It should be noted here that payment of return waste is a trade operation and entails not only an additional taxation of taxes (for income and VAT), but also the need to design shipping documents for the transfer of return waste to the property.

The form of an act and the report at the legislative level was not approved. Therefore, the forms of these documents should be developed independently and attach as amendments to the processing contract.

Products obtained as a result of processing (semi-finished products that will be refined by the Customer) come by the customer to its warehouse at the parish order, decorated in the form M-4. The document is drawn up in one copy and remains in a materially responsible person.

Read more about Document Driving in stock Read in our article "WORKING WORKING WARNING MATERIANCHES" .

Features of reflection of operations with unused DS residues

When performing certain types of work, for example, manufacturing from metal structures, the performer often remain unused materials. Therefore, additional postings may occur on the reflection of operations with these residues from the artist and the Davalts Customer.

Example

On the off-balance account of the artist after processing DS, materials remained. Depending on the agreement between counterparties, such situations are possible displayed by the following wiring.

Artist:

• Dt 10 Kt 91 - reflected return waste, which were not donated to the Contractor (in this and then cases - by agreement with the Customer-Davalts);
• DT 10 kt 60 (76) - DS remnants transmitted from Davalts to the account of calculations for work (per sum of the cost of the transmitted DS without VAT);
• DT 19 Kt 60 (76) - on the amount of VAT for DS transmitted;
• Dt 60 (76) CT (62) - the settleties of the cost of DS (with VAT) to the payment of the work performed for Davalts.

Customer:

• Dt 10.1 CT 10.7 - Davalz returned by the executive, which were not used or left after processing;
• Dt 62 (76) CT 90 - DS remnants from the Contractor from the Contractor was transferred to him to pay for work (with VAT);
• Dt 90 ct 10.7 - on the amount of the cost of transmitted materials left after processing, without VAT;
• Dt 90 Kt 68 - accrued VAT for transmitted residues;
• Dt 60 Kt 62 (76) - the net value of the cost of DS with VAT to pay for the payment of services for recycling.

On the registration of the Treaty on the standings of mutual requirements, read in the material "Association Assocuster Between Organizations - Sample" .

RESULTS

In accounting, the customer and the performer of DS processing services are reflected in different ways. The customer does not write off the materials / raw materials transferred to the processing, from the balance, and reflects the transmission operation to the Davalets on subaccount 10.7. The recycler takes into account the received DS not in the balance sheet, but on the off-balance account 003.

A feature of the accounting of DS is that in the tax accounting of operations on the movement of DS, related to processing are not reflected. The obtained remuneration for the services made for the processing of DS is considered to be revenue from the implementation of the contractor and expenses that increase the cost of materials transmitted to the processing, Davalts.

The transfer of DS into processing is usually carried out on the overhead, decorated in the form M-15, with a mark that the raw material is daval.

Calling DS in a warehouse from the artist, as well as processing products in the warehouse of the Customer, is made with the design of receipt orders in the form of M-4. On all primary documentationForming by the Contractor is made a mark that it is a damask.

The fact of using DS during processing is reflected in the report of the Contractor. Produced from DS Products, as well as non-translated residues and return waste are transmitted according to acts of acceptance and indication of quantity and cost.

Davalic raw materials (materials) are materials adopted by the organization from the Customer for processing (processing), performing other works or manufacturing products without paying the value of the materials taken and with the obligation of the complete return of recycled (processed) materials, the delivery of work performed and manufactured products (paras. 2 p. 156 guidelines, approved by the order of the Ministry of Finance of December 28, 2001 No. 119n). We will tell about the accounting records of the Davalic raw material in our material.

How to take into account davalic raw materials

For the processing of raw materials on a daval basis between the customer and the contractor, a contract is concluded (Art. 702 of the Civil Code of the Russian Federation). This contract involves the execution of work on repair (construction) or manufacturing products for the organization-customer from the materials received from it.

At the same time, the materials transferred under the contract do not go into the property of the contractor, and therefore the customer's accounting is not written off. Similarly, the Contractor cannot include the resulting materials in its own property.

Therefore, the customer transferred to the processing of materials continues to be listed on the account 10 "Materials", but they are transferred to subaccount "Materials transferred to the processing to side" (order of the Ministry of Finance of 31.10.2000 No. 94n), and the contractor is accepted for off-balance accounts on account 003 "Materials taken into recycling."

In the instructions for applying an account plan (approved by the order of the Ministry of Finance from 31.10.2000 No. 94n) it is indicated that on subaccount 10-7 "Materials transferred to the processing to side" takes into account the movement of materials transferred to the processing to the side, the cost of which are subsequently included In the cost of producing products obtained from them.

Pro invoice 003 "Materials adopted in the processing" indicate that it summarizes information on the availability and movement of raw materials and materials of the customer adopted in the processing (Davalic raw materials) not paid by the manufacturer. Accounting for the costs of processing or refining raw materials and materials is carried out on the accounting accounts for the production costs reflecting the costs associated with this (with the exception of the cost of raw materials and customer materials). The raw materials and materials of the Customer, taken into account, are recorded in account 003 at the prices provided for in the contracts. Analytical accounting on account 003 is conducted by customers, species, varieties of raw materials and materials and their locations.

Accounting recordings for Davalic raw materials

We give on the davalic raw materials, which is usually done at the customer and contractor (recycling).

Accounting at the customer repair (construction) works:

If the raw material is transmitted for the manufacture of products, then the customer's accounting will be like this:

At the Contractor, accounting accounting of the Davalic raw materials adopted for repairing (construction) works will be present in the table:

In the production of products for the customer from the Davalic raw materials, the Complex of the above wiring will be complemented by recordings on account 002 "TMC, adopted for responsible storage". The debit of this account will take into account the manufactured products from Davalic raw materials before transferring it to the customer, and the loan is the products transferred to the customer.

Accounting for Davaltsa? Transfer of raw materials to obtain finished products. In this case, Davalets transfers the raw material processor (cement, sand) and receives ready-made products from it, which is used in the further construction of a residential building. The cost of raw materials is written off on the accounting costs of production at the time of receipt of finished products from the recycling. The cost of recycling also applies to the accounting accounts for production costs and participates in the formation of the cost of products. Credit Credit 10-1 60 Conduct to account Cement19 60 Allocated VAT according to the cement-made Cement60 51 was paid to the supplier for Cement68 19 VAT adopted to deduct 10-7 10-1 Transferred cement in recycling20 10-7 The cost of cement (according to the recycling report) 20 60 The costs of payment for processing19 60 were highlighted by VAT60 51 paid for the completed work on processing 68 19 VAT accepted to deduction43 20 Adopted to take into account the finished products of concrete08 43 Wired products for the construction of a residential building ??? Are the turnover of 08 -43 VAT?, Are legitimate Are there any such wiring?

Finished products are part of logistical stocks intended for sale (final result production cycle, assets finished with processing (complete set), technical and qualitative characteristics which correspond to the terms of the contract or the requirements of other documents, in cases established by the legislation) (p. 199 of the Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n). Therefore, when receiving from processing of property, take into account it on account 10 "Materials" (if the assets will be consumed not only for construction) or on account 08 (if the materials derived from the processing are used in the creation of fixed assets, processing costs are formed initial value These fixed assets (paragraph 8 of PBU 6/01)). In your case, we recommend carrying out the following operations:
Debit 10 Credit 60
- acquired cement and sand;

Debit 19 Credit 60
- VAT accounts for cement and sand;
Debit 68 Credit 19
- adopted to deduct VAT;
Debit 10-7 Credit 10
- transmitted cement and sand into recycling;
Debit 10 Credit 10-7
- materials are obtained from processing;

The first option (if concrete will be used in other activities):

Debit 10 Credit 60
- the cost of processing work in the value of materials is taken into account;

Debit 19 Credit 60
- VAT is highlighted from the cost of processing materials by a third-party organization;

Debit 68 Credit 19
- VAT is admitted to deduction;
Debit 08 Credit 10
- Concrete is taken into account in the cost of construction;
or
The second option (if concrete is not used in other activities)
Debit 08 Credit 10-7
- Concrete is attributed to the cost of the object;
Debit 08 Credit 60
- reflects the cost of contracting contracts;
Debit 19 Credit 60
- accounting of VAT on work;
Debit 68 Credit 19
- Adopted to deduct VAT
In the production of products - concrete, the organization does not arise the obligations on the CAT calculation (debit 08 Credit 10). There is no object of the CMR appropriate for its own needs.

The rationale for this position is shown below in the recommendations of the Glavbuch system and in the document you can find in the Legal Base tab.

1. Paragraph 199 of the Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 N 119n "On approval of methodological instructions for accounting material and inventory "

"Finished products are part of material and production reserves intended for sale * (the final result of the production cycle, assets completed by treatment (complete set), the technical and qualitative characteristics of which comply with the terms of the contract or the requirements of other documents in cases established by law)."

For processing materials, an organization can attract third-party performers. Such an operation is called the transfer of raw materials into recycling. In this case, the organization - the owner of the materials will be the customer, and the organization-recycling is the performer of work. Relations between the customer and the Contractor are regulated by Chapter 37 Civil Code RF *.

After processing, the executive organization is obliged to transfer the result to the customer (paragraph 1 of Art. 703 of the Civil Code of the Russian Federation). At the same time, remnants of unused materials are transmitted (clause 1 of Article 713 of the Civil Code of the Russian Federation).

Documenting

The transfer of materials to the processing of the Contractor to make up the invoice in form No. M-15. In the documents, indicate that the materials are transmitted in the processing on the davillic conditions.

After processing materials, the executive organization must submit the following documents: *

Form number M-15;
Report on the expenditure of materials (paragraph 1 of Art. 713 of the Civil Code of the Russian Federation). This document must contain information about the materials that received and the materials and the assortment of the materials obtained (products) received. It also indicates how much waste is obtained, including returns. Surplus must be returned to Davalts, if the contract is not provided otherwise;
Act of acceptance and transfer of work on the cost of recycling (Article 720 of the Civil Code of the Russian Federation).

The Customer upon receipt of materials from the processing should arrange a receipt order (form No. M-4). If finished products are obtained from the processing of materials, make an invoice for the transfer of finished products to the storage location (form No. MX-18).

Accounting: Transfer and Recycling Result

When the transfer of materials in the processing on a daval basis, the implementation does not occur, since the right of ownership remains for the organization - the customer of the work (paragraph 1 of Art. 220 of the Civil Code of the Russian Federation). Therefore, from the balance of the Customer's organization, the cost of materials do not write off, but consider them on a separate subaccount 10-7 "Materials transferred to the processing to side" (paragraph 157 of the methodical instructions approved by the Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n): *

Debit 10-7 Credit 10
- transferred materials to recycling.

Further records of materials given in recycling depends on the result of processing. Accounting rules are different depending on the following cases:

Recycling result is a finished product;
Recycling only prepares material for use;
Recycled materials are used in the manufacture (creation) of fixed assets.

If a finished product is obtained as a result of processing, the cost of processing is formed by the cost of finished products (clause 5 of PBU 10/99). Reflect this operation like this: *

Debit 20 (23 ...) Credit 10-7
- refunded materials from processing, and they are taken into account in the cost of finished products;

Debit 20 (23 ...) Credit 60
- The cost of recycling in the cost of finished products is taken into account.

If the materials are prepared for use, processing costs increase the cost of these materials (clause 68, 71 of methodical instructions approved by the Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n). Reflect this operation like this: *

Debit 10 Credit 10-7
- refunded materials from processing;

Debit 10 Credit 60
- Considered the cost of processing work in the value of materials.

If the materials obtained from the processing are used in the creation of (manufacturing) of fixed assets, processing costs form the initial value of these fixed assets (paragraph 8 of PBU 6/01). Reflect this operation like this: *

Debit 08 Credit 10-7
- refunded materials from processing, and they are taken into account in the initial value of fixed assets;

Debit 08 Credit 60
- The cost of recycling work in the initial value of fixed assets is taken into account.

Accounting: calculations between the performer and the customer

Calculations between the Contractor and the Customer of the processing of materials on a daval basis can be carried out in several ways: *

Cash;
Raw materials transmitted for processing;
other commodity and material values \u200b\u200b(services, works).

Calculation of cash reflect in the customer accounting by the following wiring:

Debit 60 Credit 51
- the debt is repaid in front of the artist.

If the specified operations are subject to VAT, make wiring:

Debit 19 Credit 60

- Adopted to deduct VAT from work on the processing of materials.

The calculation of the raw material transmitted for processing, or other commodity and material values \u200b\u200b(works, services) in the customer accounting, reflect the following wiring:

Debit 20 (10, 08, 23 ...) Credit 60
- reflects the debt to the executive organization on the basis of the signed act of work performed;

Debit 91-2 Credit 10 (10-7, 16, 20 ...)
- written off the cost of sold property (works, services);

Debit 62 Credit 91-1
- reflects the debt of the artist organization;

Debit 60 Credit 62
- Credited arrears under contracts.

If the specified operations are subject to VAT, additionally need to reflect the following wiring:

Debit 19 Credit 60
- reflected VAT from the processing of materials;

Debit 60 Credit 51
- listed on the supplier's current account, the amount of VAT (if such a responsibility arises);

Debit 68 subaccount "Calculations on VAT" Credit 19
- adopted to deduct VAT from the processing of materials;

Debit 91-2 Credit 68 subaccount "Calculations on VAT"
- Accrued VAT on implemented inventive material values \u200b\u200b(work, services).

An example of reflection in accounting and in taxation of the processing of materials by a third-party organization. From the processing obtained materials for which further processing is required *

CJSC Alfa acquired raw materials in the amount of 236,000 rubles. (including VAT - 36,000 rubles.). Before using raw materials in production, it must be processed. For processing, OJSC "Master" manufacturing company "was attracted. The cost of processing work was 118,000 rubles. (including VAT - 18,000 rubles). Materials obtained as a result of processing were used in own production. Finished products of their own production was implemented at a price of 413,000 rubles. (including VAT - 63,000 rubles) in the same month in which the materials were processed and obtained from processing.

The organization applies general System taxation (calculation method). Expenses for the production of finished products belong to direct.

In accounting operations for processing were reflected as:

Debit 10 Credit 60
- 200,000 rubles. - materials from the supplier are obtained;

Debit 19 Credit 60
- 36 000 rubles. - VAT has been highlighted according to the materials received;

Debit 10-7 Credit 10
- 200,000 rubles. - transferred materials in recycling;

Debit 10 Credit 10-7
- 200,000 rubles. - materials are obtained from processing;

Debit 10 Credit 60
- 100 000 rubles. - the cost of processing work in the value of materials is taken into account;

Debit 19 Credit 60
- 18 000 rubles. - VAT is highlighted from the cost of processing materials by a third-party organization;

Debit 20 Credit 10
- 300 000 rubles. - transmitted raw materials for use in the organization's own production;

Debit 43 Credit 20
- 300 000 rubles. - transferred finished products to the warehouse;

Debit 90-2 Credit 43
- 300 000 rubles. - written off the cost of finished products;

Debit 90-3 Credit 68 subaccount "Calculations on VAT"
- 63 000 rubles. - Accrued VAT from the sale of finished products;

Debit 62 Credit 90-1
- 413 000 rubles. (350 000 rubles. + 63 000 rubles) - reflects the debt of the buyer on the finished product sold.

The tax accounting of Alpha reflected expenses in the form of the value of recycled raw materials and work on its processing at the time of the sale of products made from it. The total amount of expenses recognized in tax accounting was:
200 000 rubles. + 100,000 rubles. \u003d 300 000 rubles.

OPTION: income tax

The procedure for taking into account the costs of processing materials on a daval basis during taxation depends on whether they form the initial value of fixed assets or not.

If the cost of processing costs forms the initial value of fixed assets, costs (in the form of the cost of recycling work and in the form of the value of the materials themselves) via depreciation. For more about this, see how to charge depreciation in tax accounting.

If processing costs do not participate in the formation of the initial cost of fixed assets, apply the following rules. When calculating the income tax, the organization can take into account the material costs of processing materials (implementation of a part of production processes) by another organization (sub. 6, paragraph 1 of Art. 254 of the Russian Federation). The date of recognition of expenses in the form of the cost of recycling will be:

When calculating the date of signing the act of acceptance and transfer of work performed (paragraph 2 of paragraph 2 of Art. 272 \u200b\u200bof the Tax Code of the Russian Federation);
At the cash management method, the date of repayment of debt to the organization-performer (sub. 1, paragraph 3 of Art. 273 of the Tax Code of the Russian Federation).

The date of recognition of expenses in the form of the value of materials transmitted to processing, also depends on what method of calculating income tax applies:

Method of accrual;
Cash method.

Recognition of expenses when calculating

When calculating the income tax by the method of accrual, apply the following rules. The cost of materials transferred to the processing on a daval basis can be taken into account in the expenditures at the time of write-off them in the production in the part used in it at the end of the month (paragraph 2 of Art. 272, paragraph 5 of Art. 254 of the Tax Code of the Russian Federation). In this case, the moment of transmission to the processing is equivalent to the transfer of materials into production, since processing is one of the stages of production.

If processing costs are directly related to direct, then you can only consider them after work will be implemented (adopted by the Customer). Such rules establishes clause 2 of Article 318 Tax Code RF.

Situation: Does the materials transferred to processing, take into account in the composition of incomplete production when calculating income tax (mod \u003d 112, id \u003d 43608)

Recognition of costs at the cash method

If the organization applies a cash method, the cost of materials transmitted on a processing on a daval basis can be taken into account in expenditures in the fulfillment of two conditions: materials are transferred, and they are paid, including by interconnection (sub. 1 of paragraph 3 of Art. 273 NK RF). In this case, the moment of transmission to the processing is equivalent to the transfer of materials into production, since processing is one of the stages of production.

Outside: VAT

When transferring materials to the processing on a daval basis, the ownership of them does not transcend, therefore this operation is not considered to be implemented (Art. 39 of the Tax Code of the Russian Federation, paragraph 1 of Art. 220 of the Civil Code of the Russian Federation). It means that it is not subject to VAT (Art. 146 of the Tax Code of the Russian Federation). At the same time, the VAT paid for the processing of materials can be taken to deduct if conditions are performed by refundable.

Transferring material values (works, services) At the expense of payment of the processing of VAT materials is subject to (sub. 1, 1 Article. 146 of the Tax Code of the Russian Federation). *

Sergey Razgulin, Valid State Counselor of the Russian Federation of the 3rd

Davalic material reserves Accounting is recognized by the IPUs adopted by the Customer's organization (paragraph 156 of Methodical Instructions on Accounting Instruments of Material and Property Research, approved by the order of the Ministry of Finance of Russia dated December 28, 2001 N 119n, hereinafter - Methodical instructions of the software):
- without payment of their cost for processing (processing), performing other works or product manufacturing;
- With the obligation of the complete return of the processed (treated) materials or manufactured products and the delivery of work performed.
Based on this, the parties to the transaction with the Davalic materials are: the customer - the owner of the materials (Davalets) and the performer - their recycling.

Note. Operations with, materials and products are widely used in manufacturing and trade. Work on the Davalic Scheme allows an economic entity to obtain the necessary products without having its own production facilities for its recycling.

In general treaty for the processing of daval materials is a variety of contract (Ch. 37 of the Civil Code of the Russian Federation). Contractor (recycling) by virtue of Art. 702 of the Civil Code of the Russian Federation is obliged to fulfill a certain job on the task of the customer (Davalts) and pass its result to the customer who undertakes to take the result of work and pay it.
At the same time, the peculiarities of the acquisition of ownership when recycling are taken into account. According to the Civil Code of the Russian Federation, the ownership of a new movable thing, made by the person who does not belong to the materials belonging to it is acquired by the owner of the materials (para. 1, 1 Art. 220 of the Civil Code of the Russian Federation). That is, Davalts retains the right of ownership and the products developed by the recycling.
But it happens otherwise. If the cost of processing significantly exceeds the cost of materials, the ownership of a new thing acquires a person who, acting in good faith, made processing for itself (para. 2 of paragraph 1 of Art. 220 of the Civil Code of the Russian Federation).
At the same time, organizations acquiring ownership must compensate to the opposite side:
- in the first case - the cost of processing;
- in the second - the cost of the materials transmitted by the Davalle (paragraph 2 of Art. 220 of the Civil Code of the Russian Federation).
The principles of risk allocations between the parties to the processing of the processing of Davalal materials are as follows. The risk of random death or accidental damage transmitted in the processing of materials is carried by the submitted side, that is, Davalets. The risk of random death or random damage to the produced products is carried by the Contractor, that is, the recycler (paragraph 1 of Art. 705 of the Civil Code of the Russian Federation). However, when concluding an agreement can determine special risk allocation rules.
The recycling is responsible for the safety of materials provided by the Customer, which are transmitted to processing (Art. 714 of the Civil Code of the Russian Federation). If, as a result of the unscrupulous actions of the processor of Davalets, the materials were raised for processing, it is entitled to demand the transfer of finished products to its property and compensation for damages (clause 3 of Art. 220 of the Civil Code of the Russian Federation).
The price in the contract includes compensation of the contractor costs and the remuneration due to it (paragraph 2 of Art. 709 of the Civil Code of the Russian Federation).
When processing raw materials, materials, finished products often occur, and sometimes by-products. These values \u200b\u200bbelong to Davaltsu. And they, as a rule, are returned to him, although the contract may also be provided for and otherwise.
Thus, in the contract for processing, it is advisable to bring:
- a specific type of work performed by the processor (paragraph 1 of Art. 702 of the Civil Code of the Russian Federation);
- accurate name and description of the transmitted Daval MPS, including data on their quantity, quality and cost;
- Name, assortment ( specifications) Made as a result of the processing of finished products (goods);
- the order of transmission of davalic raw materials, materials contractor and receiving a revised assortment by the customer;
- initial and final deadlines for the performance of work (paragraph 1 of Art. 708 of the Civil Code of the Russian Federation);
- the delivery time of the Davalic MPZ and the manufacture of products (goods), responsibility for their violation (Article 708 of the Civil Code of the Russian Federation);
- price of services for the processing of Davalic MPZ (for the manufacture of products);
- procedure of calculations (terms of payment, types of calculations - cash, part of the delivered raw materials, part of manufactured products);
- Actions with return waste (by the side products in the event of its presence) (transmission to the customer or no return to their Davalets on a paid or free of charge).

Note. The contractor is obliged to use the materials provided by the customer economically and calculating. After the end of work, he should be submitted to the customer a report on the consolidation of the material, as well as return its balance. Unused materials for the consent of the Customer may be left at the Contractor to reducing the price of work (paragraph 1 of Art. 713 of the Civil Code of the Russian Federation).

Accounting

- Davaltsa

The organization, who transmitted its materials to another organization for processing (processing, work, manufacturing, manufacturing products) as a Davalic, the cost of such materials from the balance does not write off, but continues to take them into account on account of the corresponding materials (on a separate subaccount) (paragraph 157 of the methodological instructions on accounting of the MPZ.). Instructions for the application of the accounting account plan of financial and economic activities of organizations (approved by the Order of the Ministry of Finance of Russia from 31.10.2000 N 94N) for accounting for such materials, prescribes use subaccount 7 "Materials transferred to the side of the account 10" Materials. Based on this, during the transfer of materials, the processor in accounting is carried out internal wiring at the specified account 10:
Debit 10-7 Credit 10-1
- Davali materials are transmitted to processing at discount value.
Assessment of transmitted daval materials is a set of actual costs and costs for delivering them to the place of processing.
The transmission operation of the Davalic Materials is issued by the invoice for the release of materials to the side (the form N M-15, approved. Resolution of the State Statistics Committee of Russia from 30.10.1997 N 71a). It makes a mark "in recycling on a daval basis" and the details of the contract are indicated. The first instance of this invoice remains in the Davalts warehouse as a base for the release of materials, and the second is transmitted to the recycler representative.
If the materials are transmitted only to refine them, the costs of its conduct are taken into account in the actual cost of their cost (paragraph 6 of the Regulation on accounting "Accounting for Material and Property" PBU 5/01, approved by the order of the Ministry of Finance of Russia dated 09.06.2001 N 44N ). In this case, the following entries are made in accounting when returning refined materials:
Debit 10-1 Credit 10-7
- written off the accounting value of materials transferred to refinement;
Debit 10-1 Credit 60
- Reflects the cost of services for the refinement of materials.
When the Davalic materials are transmitted for the manufacture of finished products, the costs of their processing and their accounting cost form the cost of production. The cost of finished products from Davalts may include the cost of raw materials and processing services, transportation costs, share of overall and general expenses, coming on finished products, payment of intermediary services, travel expenses, etc.

Note. The invoice indicates not only the quantity, but also the cost of the transmitted Davalic MPZ. After all, the recycler, as mentioned above, is responsible for the loss or damage provided by Davalitsa values.

All costs associated with such recycling are desirable to reflect on a separate account subaccount 20, for example, on the subaccount "Processing on Davilling Conditions". Receiving finished products is reflected in the account 43 "Finished products".

Example 1. The organization acquired a cloth for sewing male costumes, the cost of which is 283,200 rubles, including VAT - 43 200 rubles. Their tailoring carried out a counterparty, which was transferred for these services 241,900 rubles, including VAT - 36,900 rubles.
These operations in accounting are reflected as follows.
When passing the fabric:
Debit 10-1 Credit 60
- 240,000 rubles. - Called fabric;
Debit 19 Credit 60
- 43 200 rubles. - VAT isolated to the tissue supplier;

- 43 300 rubles. - adopted to deduct VAT;
Debit 60 Credit 51
- 283 200 rubles. - Listed cash fabric supplier;
Debit 10-7 Credit 10-1
- 240,000 rubles. - The fabric is transmitted for sewing costumes.
When returning suits:
Debit 20, subaccount "Recycling on the Davilled Conditions", Credit 10-7
- 240,000 rubles. - reflected the accounting value of the tissue;
Debit 20, subaccount "Recycling on the Davilled Conditions", Credit 60
- 205 000 rubles. - reflects the debt for sewing costumes;
Debit 19 Credit 60
- 36 900 rubles. - VAT is highlighted, presented for sewing suits;
Debit 68, subaccount "Payments on VAT", Credit 19
- 36 900 rubles. - adopted to deduct VAT;
Debit 60 Credit 51
- 241 900 rubles. - transfer funds for sewing costumes;
Debit 43 Credit 20, subaccount "Processing on Davalic Conditions",
- 445,000 rubles. (240,000 + 205,000) - Men's suits are taken to account in the form of finished products.

When processing raw materials, materials, finished products, as mentioned above, waste often arise. Depending on their consumer qualities, they may be irrevocable (final) and returned (used and unused). Irrevocable waste is subject to recycling, and returnable can be used in the economic activity of the organization.
Return waste is rated at the price of possible use or at the pricing price (clause 111 of methodical instructions). As a rule, they return to Davaltsu, which reduces the cost of the Davalic raw material transmitted to the processing, on the estimated cost of return waste:
Debit 10-6 "Other Materials" Credit 10-7
- The cost of returnable materials is taken into account.
If returned waste remains at the recycling, then Davalets in accounting should reflect their implementation:
Debit 76 Credit 91-1
- reflects the debt of the recycling for return waste;
Debit 91-2 Credit 10-7
- Written the cost of return waste;
Debit 91-2 credit 68, subaccount "Calculations on VAT",
- Accrued the amount of VAT for implementation.
If their cost is taken into account in the payment of payment services, then in this case the value of the transferred amount of funds is reduced. At the same time, the following entry is carried out in accounting:
Debit 60 Credit 76
- Reduced debt before recycling on the value of the recovered waste left.
As a result of processing, by-products may also occur, which also belongs to Davaltsa. It is estimated at the price of possible use or implementation. At the same time, the cost of the main products obtained as a result of processing decreases to the estimated cost of by-products:
Debit 20 Credit 20, subaccount "Recycling on Davalic Conditions",
- The cost of daval products is reduced to the cost of by-products.
Trade organizations and enterprises catering When transferring goods and food products to process a separate subaccount of account 41 "goods". Such may be subaccount 41-5 "goods (products) transmitted to the processing on a daval basis." Accordingly, when the transfer of goods (products) in the processing of Davalets produces internal transfers to their subaccount 41-1 "goods in warehouses" to subaccount 41-5, and when they received a recovery is carried out.
When shipping by trading organizations of goods for refinement, processing (for example, for bottling, packing, grinding, etc.), Davalets decore in two copies of the commodity invoice in the form of N TORG-12 (approved. Resolution of the State Statistics Committee of Russia dated 25.12.1998 N 132). One copy is stored in the Davalts warehouse, the second is transmitted to the recyclable.

Example 2. The organization is engaged wholesale sale Ground coffee, packaged in packages of various weights. She concluded a contract with a recycling for coffee grinding services and packaging it into packages. Purchased coffee beans are transmitted on a daval basis for recycling. The cost of coffee, transmitted in August in grinding and packaging, - 112 100 rubles, including VAT - 17 100 rubles; The recyclander is invoiced for services - 41,300 rubles, including VAT - 6300 rubles.
The following subaccounts are open in the work plan of the accounts of the organization to accounts 41 and 60:
- 41-1-1 "goods in warehouses in bags";
- 41-1-2 "products in warehouses packaged";
- 41-5 "Products transferred to packaging recyclable";
- 60-1 "calculations with the supplier";
- 60-2 "Calculations with recycling".
In the accounting register of the Organization in August the following entries are carried out:
Debit 41-1-1 Credit 60-1
- 95 000 rub. - acquired coffee beans;
Debit 19 Credit 60-1
- 17 100 rubles. - the amount of VAT filed to the coffee supplier is highlighted;
Debit 41-5 Credit 41-11
- 95 000 rub. - Coffee was transferred to the recycling;
Debit 41-1-2 Credit 41-5
- 95 000 rub. - Received coffee packets;
Debit 41-1-2 Credit 60-2
- 35 000 rubles. - the cost of grinding services and packaging coffee is taken into account in the cost of a packaged product;
Debit 19 Credit 60-2
- 6300 rubles. - Reflects the amount of VAT submitted by the recycling.
The subaccount 41-1-2 formed the actual cost of packaged and subject to further implementation of coffee packages in the amount of 130,000 rubles. (95,000 + 35 000).

A construction contract may be provided for that providing construction materials in general or in a certain part carries out the customer (paragraph 1 of Art. 745 of the Civil Code of the Russian Federation). Materials acquired by the Organization for the construction of the facility are taken into account on subaccount 10-8 "Building materials" at the actual cost of their acquisition without VAT (paragraph 5 and 6 of PBU 5/01).
The organization transmitted to the contractor's materials to carry out construction and installation work, the cost of such materials from the balance does not write off. Therefore, the submitted materials for the construction of an object are written off from subaccount 10-8 per subaccount 10-7.
The cost of building a facility, regardless of the construction method (contracting or economic), accumulate on subaccount 3 "Construction of fixed assets" Accounts 08 "investments in non-current assets." Prior to the end of construction and acceptance of the object, these costs are incomplete construction (instructions for the application of accounts plan). All construction costs form the initial value of the constructed object (paragraph 7 and 8 of the accounting regulations "Accounting for fixed assets" PBU 6/01, approved by the order of the Ministry of Finance of Russia of 30.03.2001 N 26N). Therefore, the cost of materials used by the construction contractor is written off from subaccount 10-7 to the debit of subaccount 08-3 on the basis of a report signed by Davalle and the contractor for the consumed materials. Since the unified form is not approved for such a report, it can be compiled in an arbitrary form.
The transfer of work performed by the contractor is issued as an act of acceptance of work performed in the form of N KS-2 and a certificate of the cost of work and costs in the form of N KS-3 (approved. Resolution of the State Statistics Committee of Russia of 11.11.1999 N 100). In the form of N KS-2, a separate section of the "Customer's materials" is filled to reflect the used Davalic materials. In the final amount of work performed, the cost of spent davaline materials does not turn on, which is reflected in the "minus customer's minus materials".
The cost of unspent materials returned by the Contractor is made by the Customer to account on the debit of subaccount 10-1 in correspondence with subaccount 10-7.

Note. If the remnants of unused materials remain at the Contractor, the organization reflects their implementation in accounting.

Executed construction works Recaranted the Customer on the subaccount 08-3 at a contractual cost per paid and accepted accounts for contracting organizations.

- Recycler

When transferring raw materials and processing materials ownership of them is preserved for Davalts. Therefore, the recycler is not entitled to reflect the received property on the balance sheet. For their reflection, the mentioned instructions for applying an accounting account plan recommends using the off-balance account 003 "Materials adopted in the processing". For accounting for materials in stock and materials transmitted to processing, it is quite logical to open individual subaccounts:
- 003-1 "Davalic materials in a warehouse";
- 003-2 "Davalic materials in production."
Internal recordings in analytical accounting offline account 003 are produced upon receipt of materials from Davalz, write-off in the production of daval materials and return the Davalets of unspecified materials.
Accounting is conducted in quantitative and value terms at the prices indicated in the documents for the transfer of materials. In addition, analytical accounting of davaline materials for customers, names, quantity and cost, as well as in places of storage and processing (performance of works, manufacturing) (paragraph 3 of Article 156 of the MPZ methodical instructions) should be organized.
The basis for taking into account the valular raw materials is the invoice received from the customer. The reception of materials is issued by the arrival order (form N M-4). And for the differences of the materials entering on the davillic conditions from the usual, preferably in parish Ordere Make a distinguishing mark. Specified unified form It is possible to add the "Base" requisite, indicating "obtained for processing on a daval basis" on the relevant contract.
The stamp is possible on the accompanying documents of Davalts, certifying the quantity and quality of the received Davalic MPS. This stamp, in the prints of which contains the same details as in the arrival order, is equal to the acquisition order (clause 49 of methodological instructions on the accounting of the MPZ). The stamp must contain a mark that materials are obtained on a daval basis.
The costs carried out in the process of processing Davalic materials are reflected in the accounting accounts for production in common order. These expenses include: depreciation of fixed assets used in the processing of fixed assets, the cost of own auxiliary materials used in the processing, salary with insurance premiums accrued on it in PFS, FSss of the Russian Federation and FFOMs, general running costs and others. These costs are recognized by the costs of ordinary species activities and are reflected in the accounting accounts of production costs (at the debit of accounts 20, 23, 25, etc.) (paragraph 5, 9 of accounting regulations "Costs of the organization PBU 10/99, approved by the order of the Ministry of Finance of Russia from 06.05 .1999 N 33N). The composition of the costs included in the cost of work (services) for processing, the same as in the processing of own raw materials, with the exception of the value of Davalic raw materials and expenditures for the sale of finished products.
The costs associated with the processing of Davalic raw materials (which constitute the cost of completed work provided for recycling services) are written off from accounting accounts to the debit of subaccount 2 "Cost of sales" account 90 "Sales".
If the recycling, along with the processing of Davalic raw materials, produces similar products from its own of the same raw materials and its implementation, then it should be organized:
- Separate warehouse accounting of daval and own materials;
- Separate accounting of daval and own operations.
This follows from fundamentally different reflections in the accounting records of production operations from its own and davaline raw materials.

Note. Costs that cannot be unequivocally attributed to the processing of only their own or only davaline raw materials, the recycling must be distributed in the manner recorded in the accounting policies.

Payment received from Davalts - revenue for the services for the processing of the MPZ is recognized by the recyclable in the composition of the income from the usual activities at the date of signing by the Parties to the act of acceptance of work performed or services rendered (paragraph 5, 12 of the accounting regulations "Revenues of the organization" 9/99, approved by the order of the Ministry of Finance of Russia of 06.05.1999 N 32N). Revenue according to the Daval State Treaty (Negotiated Work) is reflected in conventional wiring:
Debit 62 Credit 90-1
- Davalts's debt reflects for recycling services.
Write-off of daval materials and return waste is carried out by a record of account credit 003.

Example 3. We use the terms of example 1: the cost of the organization by sewing suits from the daval tissue - 176 500 rubles.
In the accounting of the organization, the operation on the sewing of men's suits from the Davalic tissue will be reflected as follows:
Debit 003.
- 240,000 rubles. - reflected the cost of the cloth adopted for sewing costumes;
Debit 20 Credit 02, 10, 25, 26, 69, 70, etc.
- 176 500 - Costs are taken into account;
Debit 62 Credit 90-1
- 241 900 rubles. - reflects the debt of Davalts for sewing costumes;
Debit 90-3 Credit 68, subaccount "Calculations on VAT",
- 36 900 - VAT is accrued from the cost of sewn suits;
Debit 90-2 Credit 20
- 176 500 - written off the costs of sewing costumes;
Debit 51 Credit 62
- 241 900 rubles. - received funds for sewing costumes;
Credit 003.
- 240,000 - the cost of the fabric is written off (during the transmission of Davaltsa costumes).
At the end of the month in determining financial results Sales on ordinary activities will be taken into account and profit 28 500 rubles. (241 900 - 36 900 - 176 500) from the service for sewing costumes.

The result of the processing of Davalic MPZ recyclarge is to be issued to the invoice, which indicates the natural (quantitative) and the value of the processing products based on the cost of the spent daval materials.
The unified form of the invoice for the transmission of the processing product of Davalez does not exist. So processor is preferably developed and approved as used as used primary document In an application to accounting policies. As a basis, you can take, for example, the form of N MX-18 "Overhead on the transfer of finished products to the storage location" (approved. Resolution of the State Statistics Committee of Russia of 09.08.1999 N 66).
For the work performed (services rendered), the recyclarge is an act of acceptance. It indicates the cost of processing taking into account VAT. At the same time, the recycling must set the Davalts and the invoice.
The recycler, as mentioned above, is obliged to submit to Davalts a report on the consolidation of materials. This document should find reflection:
- the name and number of received and used in the production of Davalic MPS;
- result of processing (recycling), the number and range of processing products;
- Data on unused residues of materials obtained, including returnable, as well as onboard products.
The unified report form, as well as the form of an act of acceptance of the work performed (services rendered), does not exist. Therefore, the recyclarge is desirable to independently develop and approve them. These documents must have mandatory details provided for by Art. nine Federal Law from 11/21/1996 N 129-FZ "On Accounting".
The transfer of the Davalts to the residue of unspent Davalic MPS to be submitted according to the Treaty return is issued by the invoice in the form of N M-15 marked "Return of unspecified Davalic Materials" and indicating the details of the relevant contract.
Under the condition of leaving the recyclable remnants of materials and return income, their accounting depends on the form of transferring such values.
The terms of the contract may be envisaged to reduce the remuneration of the recycling on the cost of the remnants of materials and (or) return waste. As mentioned above, return waste is rated at the price of their possible use or at the pricing price. When they leaving their recycling on the cost of residual raw materials, return waste, by-products, which, under the terms of the contract, remain at the recyclable, should be recorded on a credit account 003 and at the same time gain them at the estimated value, that is, at the price of their possible use or implementation.
If the remnants of the daval materials, their waste, the side products of the processor are going to be used as a raw material for the production of products, then record is recorded:
Credit 003.
- the cost of remnants of the Davalic materials is written off;
Debit 10-1 (10-6) Credit 60
- adopted to take into account the residue of the Davalic Materials (waste from processing, by-products).
If the by-product will be implemented without further processing, the wiring will be different:
Debit 41 credit 60
- The side products are taken into account in the form of goods.
Since the implementation of these material values \u200b\u200boccurs, Davalets must also make the amount of VAT (paragraph 1 of Article 168 of the Tax Code of the Russian Federation). And this, in turn, leads to another wiring:
Debit 19 Credit 60
- VAT allocated on the left remnants of Davalic materials and return waste.
Reducing the debt of Davalz is accompanied by wiring:
Debit 60 Credit 62
- Davalts's debt reduced on the value of the value left.
When receiving invoices from Davalts to the transmitted remnants of materials and return waste, the organization has the right to take into account the amounts of VAT allocated on them tax deductions, provided that these values \u200b\u200bwill be used in operations taxable VAT:
Debit 68, subaccount "Payments on VAT", Credit 19
- Admitted to deduct the amount of VAT.
If the remnants of the daval materials, return waste and the side products remain at the processor at no cost (paragraph 1 of Art. 572 of the Civil Code of the Russian Federation), they are its gratuitous receipts.
Until last year, during the non-return of these material values, on an irrevocative basis in accounting, it was proposed to record with the involvement of subaccount 2 "gratuitous arrivals" account 98 "Incomes of future periods":
Debit 10-6 (10-1) Credit 98-2

In the future, with their write-off on accounting accounting costs (sale costs), two wiring were carried out:
Debit 20 (26) Credit 10-1 (10-6)
- the cost of materials (return waste) is taken into account in expenditures on ordinary activities;
Debit 98-2 Credit 91-1
- The cost of materials used (return waste) is taken into account in other revenues.
Since 2011, paragraph 81 of the Regulations on accounting and accounting reporting in Russian Federation (approved by the order of the Ministry of Finance of Russia from 29.07.1998 N 34N), which determines the income of future periods as income received in reporting period, but related to the following reporting periods (PP. 19 of paragraph 1 of changes to the regulatory legal acts on accounting accounting (given in the annex to the order of the Ministry of Finance of Russia dated December 24, 2010 N 186n)). In this case, the instructions for the application of the account plan did not change.
In section. V Accounting Balance There is a line of 1530 "income of future periods". Balance sheetAccording to paragraph 20 of the Accounting Regulations "Accounting Reporting of Organizations" (PBU 4/99) (approved by the order of the Ministry of Finance of Russia from 06.07.1999 N 43N), should contain an indicator of future periods. However, the accounting reporting is reasonable to reflect on line 1530 of the balance only:
- budget funds aimed commercial organization to finance expenses (paragraph 9 of accounting regulations "Accounting state aid"PBU 13/2000, approved by the order of the Ministry of Finance of Russia of 16.10.2000 N 92n);
- differences between common amount Leasing payments According to the lease agreement and the cost of leasing property (paragraph 4 of the reference in accounting of operations under the lease agreement, approved by the order of the Ministry of Finance of Russia dated 17.02.1997 N 15).
These amounts are reflected on the account of the account 98. And other amounts previously taken into account in the account 98 are related to the relevant accounting accounts or are included in the organization's revenues. Consequently, the leaving of the material values \u200b\u200bunder consideration on an irrevocable basis in accounting is reflected by the wiring:
Debit 10-6 (10-1) Credit 91-1
- Reflects the cost of return waste (the remainder of the Davalic Materials).

Tax obligations

Chapter 25 of the Tax Code of the Russian Federation does not contain any special provisions dedicated to Davalic operations. In the chapter 21 of the Tax Code of the Russian Federation, they are mentioned only in paragraph 5 of Art. 154 Tax Code of the Russian Federation. However, it consists of the calculation of the tax base from Davalic works. Thus, he concerns more recycling than Davalz.
Thus, both when calculating the income tax, and when calculating VAT, Davalts must proceed from the general norms of the Tax Code of the Russian Federation.
When the raw material is transferred to the processing of consumption for tax purposes, as in accounting, he does not arise. After all, the owner of the raw material does not change, the implementation does not occur, therefore, the disposal of assets does not occur.
It was noted above that Davalets during the transfer of raw materials (materials) draws up an overhead in the form of M-15, in which it is necessary to indicate that the MPZ is transmitted to the processing on a daval basis. Without finding such a record in the invoice, as well as the marks in the acquisition order in the form of M-4 on the receipt of Davalic raw materials to the performers, the tax authorities are sometimes trying to detach the income tax, believing that it is realized. Judges of the Volga District FAS recognized insolvent tax author On the need to indicate in the invoices in the form of the M-15 entry "On Davalic Conditions under the N", since the typical intersectoral form The M-15 invoice does not contain appropriate details (Decree of the FAS of the Volga District of 14.10.2008 No. A55-17389 / 2007).
The cost of recycled materials obtained inversely, in turn, is not taxable income for Davalts.
Davalets by PP. 6 p. 1 Art. 254 of the Tax Code of the Russian Federation includes the costs taken into account when calculating income tax, the cost of paying for the services of a third-party organization for the processing of raw materials and materials. This is confirmed by the Ministry of Finance of Russia in a letter dated 19.07.2006 No. 03-03-04 / 1/586.
The above rule qualifies the cost of purchasing work and production services performed by third-party enterprises as part material expensesreducing the received income. Separate species material costs The legislator recommended to relate to direct costs (paragraph 6 of paragraph 1 of Art. 318 of the Tax Code of the Russian Federation). The services of third parties among them are not listed. In this letter, the financiers just stressed that the costs of paying for materials processor services in order to calculate profit tax are indirect.
Therefore, an organization that uses the accrual method when recognizing income and expenses can take into account such costs completely in the current period expenditures (paragraph 1 of paragraph 2 of Article 318 of the Tax Code of the Russian Federation). And the costs of payment of the processing services are included in tax base At the date of signing the act of acceptance and transfer of work (services) (paragraph 3 of paragraph 2 of Art. 272 \u200b\u200bof the Tax Code of the Russian Federation).
Davaltsu, based on the requirements of paragraph 1 of Art. 252 Tax Code of the Russian Federation, it is necessary to justify the attraction of processor goods. For this, the contract must be clearly recorded in the distribution of duties between the parties to ensure the production process.
The materials that have been processed are taken into account in tax only after their vacation in production (paragraph 2 of paragraph 2 of Art. 272 \u200b\u200bof the Tax Code of the Russian Federation). And they are recommended to be recommended for direct costs (paragraph 6 of paragraph 1 of Art. 318 Tax Code of the Russian Federation). The direct costs are included in the costs of the current reporting (tax) period as the products, works, services are realized, in the value of which they are taken into account in accordance with Art. 319 of the Tax Code of the Russian Federation (para. 2, paragraph 2 of Art. 318 Tax Code of the Russian Federation).
At the cash method, the costs are recognized as the date of payment of the work performed.
In order to tax return, the cost of obtained by the organization of the remnants of Davalic raw materials (without payment) is subject to accounting in the composition of non-revenue income (Art. 250 Tax Code of the Russian Federation). Depending on the specific actual circumstances, the appropriate amount can be reflected as the cost of free property, either as unclaimed payables, if these balances have not been claimed by the customer for three years.
The need to include in non-revenue income of the value of irrevocable Davalic materials as granted (since this value in accounting the taxpayer was not subject to the compensation of Davalts and was not included in accounts payable) confirmed in the resolution of the FAS of the Moscow District dated January 27, 2006, 01/20/2006 N Ka-A40 / 9756-05-d4.
That excess the raw materials, which remained non-processed in the framework of the Davalic Treaty in accordance with Art. The 250 Tax Code of the Russian Federation at the recycling is non-deactive income, indicated in the Resolution of the FAS of the Volga District of 15.11.2005 No. A65-27608 / 2004-CA2-34.
The object of taxation on VAT is operations for the sale of goods (works, services) (paragraph 1 of Art. 146 of the Tax Code of the Russian Federation). The realization, in turn, recognizes the transfer of property rights on goods, the results of work performed, the provision of services by one person to another. When transferring to the contractor of the Davalic raw materials in recycling, the Customer does not give him ownership of materials. Accordingly, such a transmission is not recognized as a realization, and the object of the VAT taxation in this case does not occur. Davalets during the transfer of raw materials (materials) draws up the invoice in which it is indicated book value Materials or market their price defined in the contract. The amount of VAT is not given, the invoice is not exhibited.
When performing work on the processing of raw materials and materials, the object of the inclusion of VAT exists. And the tax in this case charges the recycling. The tax base will be equal to the cost of treating raw materials, its processing or other transformation, taking into account excise taxes (for the excise goods) and without inclusion of VAT (paragraph 5 of Art. 154 of the Tax Code of the Russian Federation). Consequently, the tax base includes only the cost of the services provided by the recyclable service, which is indicated in the contract, the cost of davalic raw materials (materials) is not taken into account.
Moreover, no matter what rate, the processed davalic raw materials was injected, the cost of completed work is taxed at a rate of 18%.
The corresponding VAT is presented by the processor to pay Davalts. Consequently, at the time of the results of work on accounting, Davalts arises the right to deduct the tax authorized by him provided:
- availability of invoice from the contractor;
- use of recycled raw materials in taxable VAT operations.
Davalets, in addition, has the right to apply the deduction of the entrance VAT for raw materials and materials acquired for transmission to processing, since their posting and, provided that there is again the existence of an invoice from the supplier, as well as compliance with the remaining requirements of Art. Art. 171, 172 of the Tax Code of the Russian Federation.
Candidate VAT Davaltsu will have to be accrued only if at the end of work according to the terms of the contract it is not returned to the remnants of davalic raw materials (materials), return waste. If these values \u200b\u200bremain at the recycling by reducing the price of work or free of charge, their cost is included in the taxable VAT base. Thus, Davalets should in any case be reflected in its accounting operation of the implementation of the MPZ with the accrual of VAT.
The contractor, when performing the above conditions, has the right to take advantage of the tax deduction.