Debuting the receivables of past years. Write off receivable debt with an expired limitation period. Step-by-step instruction

Organizations should write off receivables that are recognized as unrealistic for recovery. This is paragraph 77 of the provisions accounting and accounting reporting in Russian Federation, approved by the Order of the Ministry of Finance of Russia from 29.07.98 No. 34N (hereinafter referred to as accounting).

Secondly, debts that cannot be recovered from the debtor. For example, the debt of the liquidated organization. The hopeless debtor can be considered the organization, recognized bankrupt And in the process of liquidation, if it is already reliably known that it will not be possible to recover debts. Unreal for recovery is recognized and debt, which was not able to take a bailiff from the debtor.

Why should the lender organization be written off unreal to recover "debitor"? The fact is that the "hanging" on the balance sheet accounts receivable Participates in the calculation of the net profit of the enterprise and leads to an increase in this indicator. The balance of the organization must reflect the real picture of it. financial state. If there is a hopeless debt into the calculation, then net profit may be unreasonably overestimated. And this directly affects the interests of the owners, shareholders and other stakeholders reporting.

Actually, the lender itself is interested in writing off accounts receivable from the balance. Tax consequences The write-off is positive for the taxpayer. The loss from the write-off of hopeless receivables is recognized not only in accounting, but also in tax accounting (paragraph. 2 of paragraph 2 of Art. 265 of the Tax Code of the Russian Federation).

When writing off receivables, the lender organization must prove the hopelessness of this debt. Expiration of limitation You can confirm:

Documents for shipment of products (goods, works, services) to the Buyer who did not pay the values \u200b\u200bobtained;

Payment documents confirming the payment date of the advances in the Supplier, which subsequently did not fulfill the contractual obligations for the supply;

Acts of debt reconciliation, etc.

We remind you that the current limitation period is interrupted when a debtor is committed by any actions indicating recognition of debt. About this article 203 of the Civil Code of the Russian Federation. Written answers and debtor's claims, recognition of the claims of the arrears, the signing of an account of the debt reconciliation, partial, even if the score of the debt - all this serves as a point of reference of the new limitation period.

In addition, the limitation period is interrupted if the lender appeals to court. After a court decision on the need to return the debt debtor, the course of a new limitation period begins. But if a lawsuit submitted by the creditor is left by the court without consideration, the limitation period is not considered interrupted (art. 204 of the Civil Code of the Russian Federation).

When writing off receivables, in which the limitation period has not yet expired, also requires documentary confirmation that the debt has become unrealistic for recovery. Proof can serve:

Determination of the Arbitration Court of Completion competitive production and liquidation of the debtor;

Extract from the Unified State Register legal entities The fact that the debtor's organization is eliminated;

Court decision or notification of the liquidation commission (competitive manager) that the creditor's claims will not be satisfied due to the deficiency of the property of the organization being liquidated;

Act bailiff On the impossibility of recovery of debt from the organization - the debtor, etc.

Without having confirming documents that substantiate the hopelessness of receivables, the lender is not entitled to bring on debt write-off.

After writing off the debt, the organization must keep confirmation documents. Paragraph 1 of Article 17 Federal Law "On accounting" from 11/21/96 No. 129-FZ (hereinafter - the Act of accounting) found that the organization is obliged to be at least five years to keep primary accounting documents, accounting registers and accounting reporting. In subparagraph 8 of paragraph 1 of Article 23 of the Tax Code of the Russian Federation, it is planned that the taxpayer is obliged to maintain the documents necessary for calculating and paying taxes within four years.

We draw your attention that the shelf life of documents, on the basis of which hopeless receivables were written off, is calculated not from the date of their compilation, but from the moment of writing off the debt. This is due to the fact that taxpayers must remain an act of an account of debt inventory, a written justification and order of the head to write down hopeless debt.

Naturally, with these documents should be saved source documentsconfirming the emergence of debt. If tax audit The taxpayer will not be able to document the emergence of receivables, it is waiting for the sad finale - non-recognition loss in the form of a written off "debitors", detachment of taxes, penalties and fines. Certificate of this - lost by the taxpayer from the Tver region litigation No. 5073, which on January 23, 2003 was viewed in the Federal Arbitration Court of the North-West District.

Before writing up hopeless debt, the lender organization must fulfill a number of preparatory procedures. As follows from paragraph 77 of the accounting provisions, unreal for recovery debts are not written off common amount, and "name". Therefore, the organization must first have an inventory of existing receivables and identify debts to be debugged.

Inventory is carried out by order of the head of the organization. The order is drawn up in the form of Inva-22, approved by the Resolution of the State Statistics Committee of Russia of 18.08.98 No. 88. Inventory Periodicity is determined by the enterprise independently, but there are cases that do not depend on the will of the leadership. So, the inventory of property and debt is necessarily carried out by all enterprises before drawing up annual reporting And in other cases listed in paragraph 2 of Article 12 of the Accounting Act.

In addition, the inventory of debt is carried out quarterly organizations, which for the purpose of calculating income tax create reserves of dubious debts. This requirement is spelled out in paragraph 4 of Article 266 of the Tax Code of the Russian Federation. According to the specified item, the amount of deductions to the reserve is calculated on the basis of data receivables inventory, carried out on the last number of reporting (tax) period.

The accounting and accounting of the accounting and payables at the date of the inventory are certified. The certificate is an application to the act inventory of settlements with buyers, suppliers and other debtors and creditors (Form Inva 17). It specifies detailed information about each marketability (its name, address, telephone), the amount of debt, when and why it originated, and also lists documents confirming the debt. First of all, these are payment and shipping documents. The certificate of the status of receivables and payables serves as a kind of guide for the inventory commission when checking the state of settlements with buyers and suppliers.

The results of the inventory of receivables are recorded in the act in the form of the Inva 17. When drawing up an act, it is indicated which amount of debt is confirmed by debtors, which is not confirmed, and also allocated arrears with an expired limitation period.

Unfortunately, in the form of an act, a separate graph is not provided for indicating the amount of debt, according to which the limitation period has not yet expired, but which is nevertheless recognized unreal for recovery. We advise the organization that revealed the receivables of this kind, to introduce an additional column. Legislation This allows. Otherwise, the amount of hopeless, although not overdue debts will have to be indicated in the column intended for receivables with an expired limitation period. Without allocating the same amounts of all hopeless debts on a separate line In the act of inventory, the lender is not entitled to start writing off the "debaters".

Based on the act of inventory and supporting documents, a written justification is drawn up for the upcoming write-off of receivables. After that, the head of the organization issues an order to write off hopeless debt. The order is compiled in arbitrary form. Only after that an accountant can proceed directly to write off the debt from the balance of the organization.

Consider the procedure for debiting receivables on the example of the write-off of the buyer's hopeless debt. But first let's stop at one important tax aspect.

The write-off of receivables arising from the fault of the buyer differs from other types of "debaters" by the fact that the write-off procedure is usually accompanied by the accrual of VAT. Therefore, the debt of the buyer's hopeless debt we advise you to start with the clarification of this tax issue. The accountant must check if it was before - at the time of the occurrence of this receivable debt - VAT is accrued. If in accounting policies The organization approved the "Shipment" method, VAT is charged to pay at the time of shipment of goods (works, services). When writing off hopeless buyer receivables, the tax is not necessary to re-charge.

If in accordance with accounting policies The organization calculates VAT "By payment", the point of payment is recognized as the expiration date of the limitation period or the day of the write-off of hopeless receivables (paragraph 5 of Art. 167 of the Tax Code of the Russian Federation). Consequently, when writing off the "debaters", the organization must accrue VAT.

The decision of the write-off of hopeless receivables in the accounting depends on whether the creditor has created a reserve of dubious debts. If it did not create, the amount of receivables refers to the account financial results As non-engine expenses (paragraph 77 of the accounting regulations).

Now let's see how the recording of hopeless receivables in the organization, which created the reserve of dubious debts. First of all, the accountant should check whether the amount was reserved in previous years precisely under this receivable. If the reserve for this debt is not created, it should be written off in the manner described above. The amounts of debt, which previously created a reserve, refer to the account of this reserve. That is, the write-off of the debt occurs by using the reserve of dubious debts. This operation is issued by accounting wiring:

Debit 63 Credit 62

The amount of hopeless receivables due to the reserve of dubious debts is written off.

If the reserve of dubious debts was created not by the entire amount of dubious debt, but only on its part, then when writing off hopeless debt amount of this reserve is not enough to cover all debt. The uncovered debt balance is included in the composition of non-dealerization costs.

Example 2.

In December 2002, CJSC "Coast" conducted an inventory of settlements with buyers and created a reserve of dubious debts in the amount of 80,000 rubles. In June 2003, he was recognized as unreal to recover the debt of the buyer's organization due to its liquidation. The amount of hopeless debt amounted to 120,000 rubles. (including VAT - 20,000 rubles). According to the accounting policy, CJSC "Bereg" calculated VAT "on payment".

In accounting CJSC "Beach" were made of wiring:

december 2002

Debit 91-2 Credit 63

80 000 rubles. - Created a reserve of dubious debts;

in June 2003

Debit 63 Credit 62

80 000 rubles. - part of the hopeless debt due to the reserve of dubious debts;

Debit 91-2 Credit 62

40 000 rubles. (120,000 rubles. - 80,000 rubles) - written off the remaining part of receivables, not covered by the amount of reserve for doubtful debts;

Debit 76 subaccount "Deferred calculations on VAT" Credit 68 "Calculations on VAT"

20 000 rubles. - Accrued VAT with the amount of debt written off.

The inverse situation develops when the reserve is created on the full amount of debt, and only part of receivables is recognized for recovery. For example, only part of the claim submitted by the lender can be satisfied with the court. If the debtor's organization is recognized by bankrupt, the court, with deficiency of property of the liquidated organization, satisfies only a part of creditors' claims. In this case, the amount of receivables is distributed by the lender organization into two parts: the amount of debt, which by the court decision is subject to refund, and the amount of debt, unrealistic for recovery. It is written off on financial results or is repaid at the expense of the reserve of dubious debts not the entire amount of receivables, but only a hopeless part of the debt. This operation is issued in accounting wiring:

Debit 51 (50, 10, 01, etc.) Credit 62

Reimbursed part of the receivables by the court decision;

Debit 91-2 (63) Credit 62

He was written off on non-deactive expenses (or repaid due to the reserve of dubious debts) hopeless part of the debt.

With partial repayment of receivables at the expense of the reserve of dubious debts, it is necessary to ensure that the remaining amount does not "depend on" reserved tools. Unused part of the reserve should be included in the operating income. This must be done at the end of the year following the year of creating a reserve (paragraph 70 of the Regulations on accounting).

Example 3.

In March 2002, CJSC "Orion" shipped Arcada LLC products in the amount of 540,000 rubles. (including VAT - 90,000 rubles.). The buyer has not paid shipped products. At the end of 2002, in Accounting CJSC ORION, a reserve of dubious debts was created on the full amount of the arrears of Arcade LLC.

In August 2003, Arcada LLC was declared bankrupt. Credit Requirements CJSC "Orion" were satisfied with the court partially - in the amount of 210,000 rubles. The amount of debt entered the supplier's current account in September 2003. According to the accounting policy, CJSC "Orion" calculates VAT "By payment".

In accounting CJSC ORION, wiring were made:

in March 2002

Debit 62 Credit 90-1

540,000 rubles. - reflected the amount of revenue for the products implemented;

90 000 rub. - Accrued VAT from the amount of implementation;

december 2002

Debit 91-2 Credit 63

540,000 rubles. - Created a reserve of dubious debts;

in August 2003

Debit 63 Credit 62

330 000 rub. (540,000 rubles. - 210,000 rubles) - written off at the expense of the reserve part of the hopeless receivables;

55 000 rub. (330 000 rub. X 20/120) - accrued VAT for the amount of widespread hopeless debt;

september 2003

Debit 51 Credit 62

210 000 rubles. - received the amount of debt, awarded to reimbursement by the court decision;

Debit 76 subaccount "Deferred Calculations on VAT" Credit 68 subaccount "Calculations on VAT"

35 000 rub. (210,000 rubles. X 20/120) - accrued VAT in the amount of receiving receivables;

december 2003

Debit 63 Credit 91-1

210 000 rubles. (540,000 rubles. - 330 000 rubles) - included in the operating income unused part of the reserve of dubious debts.

Receivables may arise due to non-fulfillment of contractual obligations not only by the buyer, but also the supplier. If the supplier, having received money from the buyer at the expense of the upcoming delivery, will not ship the deadlines to the agreed agreement, the buyer will have receivables. Upon the expiration of the limitation period or upon the occurrence of other circumstances (for example, the liquidation of the supplier), it turns into hopeless debt.

The supplier's receivables, as well as hopeless debts of buyers, are written off due to financial results or due to the amount of the established reserve of dubious debts. Accounting To write off the sum of hopeless debt supplier will be like this:

Debit 91-2 (63) Credit 60 subaccount "Advances issued"

Reclied to non-evalization costs (or repaid due to the reserve of dubious debts) the sum of the hopeless debt of the supplier.

Write-off unreal for the recovery of the supplier receivables is not accompanied by VAT accrual. Clause 1 of Article 146 of the Tax Code of the Russian Federation, the object of taxation on VAT recognizes the operations on the sale of goods (works, services). Payment provider money At the expense of future delivery is not a realization. Therefore, when writing off the hopeless receivables of the supplier who did not ship into the account of the received advance, the buyer does not have duties on accrual and pay VAT. But the buyer will not be able to consider the VAT, which was paid to the supplier as part of the advance. The tax turns into hopeless receivables along with the rest of the payment.

When calculating taxable profits, hopeless receivables are taken into account in the same way as in accounting. Definition of hopeless debt in order to tax accounting Given in paragraph 2 of Article 266 of the Tax Code of the Russian Federation. As in accounting, the debts against the debt are unreal for recovery, according to which the limitation period has expired, as well as those that cannot be recovered from the debtor due to its liquidation or other grounds confirmed by state bodies.

The amounts of hopeless debts are recognized as non-dealerization expenses, if on this debt, the tax accounting did not create a reserve of dubious debts (PP. 2 of paragraph 2 of Art. 265 of the Tax Code of the Russian Federation). If it was created, losses in the form of hopeless debts are repaid due to the sums of this reserve (clause 4 of Art. 266 of the Tax Code of the Russian Federation). The debt, not covered by the amount of the created reserve, is included in the composition of non-engine expenses (paragraph 5 of Art. 266 of the Tax Code of the Russian Federation).

As you can see, the order of writing off the loss in the form of hopeless receivables in tax accounting is completely coincided with accounting. To simplify the work on accounting not paid for receivables, we recommend that you establish a uniform order in tax and accounting policies to create reserves of dubious debts. That is, it is necessary or not to create reserves at all, or use the same principles of their formation both in accounting and tax accounting. Since the procedure for creating a reserve is rigidly regulated only in the Tax Code, similar rules can be approved for accounting purposes.

What happens with hopeless receivables after her write-off? Can the lender forever forget about the "debitor" written off in accounting and tax accounting? No, he can not. Claimed debt must be taken into account for the balance for five years so that in the event of a change in the property position of the debtor, you could recover debt. This requires paragraph 77 of the Accounting Regulations.

Of course, this requirement refers to the debtful debt of "living" debtors. If the organization, in the fault of which originated "debitor", was eliminated, there is no point in take into account her debt over the balance sheet. Return this debt will never succeed.

For accounting of written off debt, the offline account 007 "written off at the loss of insolvent debtors" is designed. When writing off hopeless debt from a balance, this account debit:

Debit 007.

Reflects the amount written off from the balance sheet of receivables.

The organization should provide a detailed analytics on off-balance accounts so that it is possible to allocate not only the amount of debt and the date of his write-off, but also identify the organization-debtor and the foundation of debt debt from the balance.

If the debtor someday returns debt, the amount of debt is written off with offline accounting and reflected in the composition of the non-revenue income of the organization (paragraph 8 of PBU 9/99). At the same time, accounting records will appear in the account:

Debit 51 Credit 91-1

Reflected in the composition of non-revenue income the amount of debt debt returned by the debtor;

Credit 007.

Written off from off-balance account the amount of return debt.

Question arises: should the organization be charged VAT at the time of returning written off receivables? No, it is not necessary to do. After all, VAT has already been paid when shipping or writing off the debt. Re-accrual VAT will lead to double taxation of the same amount. But the income tax to the creditor, unexpectedly received a long debt, will have to pay.

In tax accounting, the return of previously written off receivables is reflected as the receipt of non-dealer income. Despite the fact that such receipts are not directly mentioned in Article 250 of the Tax Code of the Russian Federation, returned debt should be qualified according to this article.

Please note: The list of non-dealer income shown in Article 250 of the Code is open, since it is preceded by the word "in particular". In addition, carefully read the first phrase that opens this article: "For the purposes of this chapter, the income not specified in Article 249 of this Code is recognized as non-revenues. That is, all receipts that are not income from sales are needed to non-revenue.

Thus, the lender, an unexpectedly having received a long-standing debt, which was previously recognized as a loss and included in non-deactive expenses, appears as unexpected non-deactive income. And with him the lender arises tax obligations For income tax, which, to the consolation of the recipient's "old" debts, are not accompanied by a burden of paying VAT.

Accounts receivable may arise in transactions whose price is expressed in foreign currency or conditional monetary units. The "dependent" debt in foreign currency is subject to recalculation in rubles at the official rate of the Bank of Russia for each reporting date, as well as on the day of the operation (paragraphs 7 and 9 of PBU 3/2000). Consequently, before the write-off of hopeless receivables, the accountant must recalculate the amount of debt and write it off on the "new" cost. At the same time, the course difference should be attributed to non-engineering income or expenses (paragraph 8 of PBU 9/99, paragraph 12 of PBU 10/99).

Accounting rules are not provided by the recalculation of debt, expressed in the conditional monetary units, at the date of the accounting reporting date. Identify the sum of the obligations expressed in conditional monetary units, it is necessary only on the day of recognition of income or consumption. When writing off hopeless receivables in the conditional monetary units, the accountant must calculate its "new" cost. But the summary differences arising are not included in the composition of non-revenue incomes (expenses), and relate to an increase (decrease) of the value of the required receivables (clause 6.6 PBU 9/99, paragraph 6.6 of PBU 10/99).

For organizations calculating VAT "By payment", the revaluation of the written receivables expressed in foreign currency or conditional monetary units will inevitably entail the recalculation of tax liabilities on VAT. The lender, who did not expect himself with the budget at the time of the sale of goods (works, services), will have to be charged to pay another amount of VAT than the one that was calculated when shipped and postponed until payment.

Example 4.

In January 2003, Arctic CJSC shipped to Polyus LLC products in the amount of 500 y. e. (including VAT - 20%). According to the contract, the buyer must pay the cost of delivered goods in rubles at the official euros on the day of payment. On the day of shipment, the euro exchange rate was 30 rubles. Goods were not paid by the buyer. Reserves of dubious debts CJSC Arctic did not create. VAT was calculated "on payment".

In October 2003, CJSC "Arctic" learned that Polyus LLC was recognized by bankrupt. Credit Requirements CJSC Arctic were not satisfied due to the lack of property of the debtor. The supplier decided to write off the buyer's hopeless debt. Euro euro for the day of write-off - 33 rubles.

In Accounting CJSC "Arctic" were made postings:

Debit 62 Credit 90-1

15 000 rubles. (500 EUR x 30 rubles / EUR) - reflected the amount of revenue from sales;

Debit 90-3 Credit 76 subaccount "Deferred Calculations on VAT"

2500 rub. (15 000 rubles. X 20/120) - accrued VAT with the amount of implementation;

in October

Debit 91-2 Credit 62

16 500 rubles. (500 y. E. X 33 rubles / EUR) - written off on non-deactive expenses The amount of non-valid debt of the buyer;

Debit 62 Credit 91-1

1500 rub. (16 500 rubles. - 15 000 rubles) - reflected in the composition of non-revenue income that arose a summary difference;

Debit 76 subaccount "Deferred Calculations on VAT" Credit 68 subaccount "Calculations on VAT"

2500 rub. - accrued to the payment of VAT, calculated at the rate on the day of shipment;

Debit 91-2 Credit 68 subaccount "Calculations on VAT"

250 rubles. (1500 rub. X 20/120) - Ded lid from the amount of the summary difference.

For tax accounting, the sums and exchange rate differences are recognized as non-evalization income or expenses of the organization (paragraphs 11 and 111 of Art. 250, subparagraphs 5 and 51 of paragraph 1 of Art. 265 of the Tax Code of the Russian Federation). Income or consumption in the form of a summary difference appears at the seller's taxpayer at the time of repayment of receivables (clause 7 of article 271, paragraph 9 of Art. 272 \u200b\u200bof the Tax Code of the Russian Federation). Consequently, when writing off a hopeless "debitory", expressed in conditional monetary units, the supplier should calculate the sum of the difference and include the incidentalization income (consumption) in the taxable income tax base.

The moment of income (consumption) in the form of exchange differences is defined in the same way. According to paragraph 8 of Article 271 and paragraph 10 of Article 272 of the Tax Code of the Russian Federation, income (expenses) expressed in foreign currency are recalculated at the rate of the Bank of Russia at the date of recognition of the revenue (consumption). Thus, when writing off hopeless receivables, expressed in foreign currency, taxpayers should recalculate the value of this debt at the rate of the Bank of Russia, acting on the day of write-off. The emerging course difference must be reflected in the composition of the non-engineering income or the costs of the reporting or tax period, to which the operation relates to the inclusion of hopeless debt to expenses.

Until now, we have talked about the write-off of hopeless receivables by organizations using the generally installed tax system. But it is necessary to deal with the "hung" debts and taxpayers applying special tax rules. At the same time, representatives of the "tax minorities" are inevitably problems arise.

Suppose that an organization that has dubious buyer receivables and calculating VAT by the method of payment, decided to take advantage of the exemption from the tax under Article 145 of the Tax Code of the Russian Federation. During the period of exemption from VAT "Old" receivables turns into a hopeless. For example, after the expiration of the limitation period. The creditor organization arises before the need to write off it. How to deal with VAT? On the one hand, the organization is exempted from duties on calculating and paying VAT. And on the other hand, VAT was calculated, but was not paid to the budget at the time of the sale of goods to the buyer. That is, when the organization was a payer of this tax. The tax was "postponed" for the future - until the buyer shipped goods.

The tax code has no answer to the question. " Transitional period"For those who decided to take advantage of the right to exemplate from VAT on the 145th article, prescribed only with respect to the" entrance "VAT. However, the answer to the assigned question can be found in paragraph 2.10 Methodical recommendations According to the application of chapter 21 "Value Added Tax" of the Tax Code of the Russian Federation, approved by the Order of the Ministry of Agriculture of Russia of 20.12.2000 No. BG-3-03 / 447.

This document says that those organizations and individual entrepreneurs, Before you take advantage of the release, worked "on payment" and who have fallen tax obligations remained, should pay the previously calculated, but not paid VAT, as soon as payment from buyers is received. The expiration date of the limitation period or write off hopeless receivables for other reasons is recognized as the date of payment (paragraph 5 of Art. 167 of the Tax Code of the Russian Federation). Therefore, taxpayers, freed from VAT under Article 145 of the Tax Code of the Russian Federation, should charge the tax on the budget for the amount of the debitors written off.

Agree or not with this opinion of the MNS of Russia is to solve the organization itself. In any case, the logic in the arguments of the ministry is definitely there. Article 145 of the Code gives exemption from VAT for the implementation, which refers to the period of liberation, but does not exempt taxpayers from those responsibilities that arose earlier during the application of the common norms.

Such problems may also face taxpayers using special tax regimes: UTII, a simplified taxation system (USN), a single agricultural tax. Unfortunately, questions on the taxation of hopeless receivables for these taxpayers in the Tax Code are not covered.

It will be especially difficult to solve the problem with such debt to taxpayers who switched to USN. In the Tax Code, "transitional" VAT norms are not prescribed at all for the "simplified". When forming tax base by single tax Such expenses are not accepted (they are not envisaged in Art. 34616 of the Tax Code of the Russian Federation). In accounting to write off hopeless debt, it will not be possible, since such accounting of taxpayers who have passed on the USN, do not lead at all (paragraph 3 of Art. 4 of the accounting law).

Thus, saying goodbye to the former accounting and the generally accepted taxation system that have passed on USN taxpayerswhich previously applied the method of accrual, lose the right to recognize the loss in the form of hopeless receivables.

However, when debiting receivables, the taxpayer who passed on the USN should pay the calculated amount of VAT. VAT is paid because the sale of goods (works, services) was carried out until the transition to the "simplified" and was a taxable VAT by the operation. Such is the position of the MNS of Russia.

Payers of a single tax on imputed income, in contrast to strengthened on the USN, are still accounting. It means that they must write off the balance of receivables with an expired limitation period and debts, unreal for recovery for other reasons. But the loss from the write-off of hopeless debt will not reduce the amount of their obligations to the budget for the payment of a single tax, since the unified tax on the imputed income is not calculated from the actual profit, but on the amount of imputed income.

Only the payers of a single tax on imputed income can take advantage of the benefit, which simultaneously conduct several types of activities - taxable as ENVD and income tax. They can reduce the profits to be taxed on the standards of chapter 25 of the Tax Code of the Russian Federation, amounting to losses from writing off hopeless receivables. The payers of the unified tax on imputed income that do not conduct activities taxable income must write off unreal for the recovery of "Account" in accounting, but will not be able to use losses from this write-off to reduce their tax duties to the budget.

Before payers of a single tax on imputed income, writing off hopeless receivables, there is the same problem with the accrual of VAT, as well as in organizations released from VAT under Article 145 of the Tax Code of the Russian Federation or transferred to the USN. On the one hand, the payers of ENVD are not entrusted with calculating and paying VAT. On the other hand, they did not fulfill the obligations to pay the tax with the amount of unpaid implementation at the time when the usual taxation regime was used. Therefore, MNS of Russia believes that when writing off the hopeless receivables, the ENVD payers should calculate and pay the amount of VAT on the specified operations into the budget.

The old question again becomes relevant in the formulation of the problem of writing off the illiquid debt. In this article, the partner of the "BSC Law" Maxim Zinyakov tells how to write off receivables so that nothing has happened for it.

What debt is subject to write-off

Organizations should write off receivables that are recognized as unrealistic for recovery. The clause 77 of the Regulations on the conduct of accounting and financial statements in the Russian Federation, approved by the Order of the Ministry of Finance of Russia from 29.07.98 No. 34N (hereinafter referred to as the Regulation on accounting).

Secondly, debts that cannot be recovered from the debtor. For example, the debt of the liquidated organization. The hopeless debtor can be considered an organization recognized by bankrupt and being in the process of liquidation, if it is already reliably known that it will not be possible to recover debts. Unreal for recovery is recognized and debt, which was not able to take a bailiff from the debtor.

Why should the lender organization be written off unreal to recover "debitor"? The fact is that the "hanging" on the balance sheet of receivables participates in the calculation of the net profit of the enterprise and leads to an increase in this indicator. The balance of the organization should reflect the real picture of its financial condition. If there is a hopeless debt into the calculation, then net profit may be unreasonably overestimated. And this directly affects the interests of the owners, shareholders and other stakeholders reporting.

Actually, the lender itself is interested in writing off accounts receivable from the balance. The tax implications of write-off are positive for the taxpayer. The loss from the write-off of hopeless receivables is recognized not only in accounting, but also in tax accounting (paragraph. 2 of paragraph 2 of Art. 265 of the Tax Code of the Russian Federation).

Supporting documents

When writing off receivables, the lender organization must prove the hopelessness of this debt. The expiration of the limitation period can be confirmed:

documents for shipment of products (goods, works, services) to the Buyer who did not pay the values \u200b\u200bobtained;
payment documents confirming the payment date of the advances in the Supplier, which subsequently did not fulfill the contractual obligations for the supply;
acts of debt reconciliation, etc.

When writing off receivables, in which the limitation period has not yet expired, also requires documentary confirmation that the debt has become unrealistic for recovery. Proof can serve:

determination of the Arbitration Court on the completion of the competitive production and liquidation of the debtor;
extract from a single state register of legal entities that the debtor's organization is eliminated;
court decision or notification of the liquidation commission (competitive manager) that the creditor's claims will not be satisfied due to the deficiency of the property of the organization being liquidated;
act of the bailiff on the impossibility of recovery of debt from the organization - the debtor, etc.

Without having confirming documents that substantiate the hopelessness of receivables, the lender is not entitled to bring on debt write-off.

After writing off the debt, the organization must keep confirmation documents. Clause 1 of Article 17 of the Federal Law "On Accounting" dated 21.11.96 No. 129-FZ (hereinafter - the accounting law) found that the organization is obliged to be at least five years to keep primary accounting documents, accounting registers and accounting reports. In subparagraph 8 of paragraph 1 of Article 23 of the Tax Code of the Russian Federation, it is planned that the taxpayer is obliged to maintain the documents necessary for calculating and paying taxes within four years.

Naturally, together with these documents, the primary documents confirming the occurrence of debt should be maintained. If, with a tax audit, the taxpayer will not be able to document the emergence of receivables, it is waiting for a sad finale - non-recognition loss in the form of a written off "debaters", detaching taxes, penalties and fines. Certificate of this - lost by the taxpayer from the Tver region litigation No. 5073, which on January 23, 2003 was viewed in the Federal Arbitration Court of the North-West District.

Inventory of debt

Before writing up hopeless debt, the lender organization must fulfill a number of preparatory procedures. As follows from paragraph 77 of the Regulations on accounting, unrealistic debts are written off by a total amount, but "name". Therefore, the organization must first have an inventory of existing receivables and identify debts to be debugged.

Inventory is carried out by order of the head of the organization. The order is drawn up in the form of Inva-22, approved by the Resolution of the State Statistics Committee of Russia of 18.08.98 No. 88. Inventory Periodicity is determined by the enterprise independently, but there are cases that do not depend on the will of the leadership. Thus, the inventory of property and debt is necessarily carried out by all enterprises before drawing up annual reporting and in other cases listed in paragraph 2 of Article 12 of the Act Accounting.

Unfortunately, in the form of an act, a separate graph is not provided for indicating the amount of debt, according to which the limitation period has not yet expired, but which is nevertheless recognized unreal for recovery. We advise the organization that revealed the receivables of this kind, to introduce an additional column. Legislation This allows. Otherwise, the amount of hopeless, although not overdue debts will have to be indicated in the column intended for receivables with an expired limitation period. Without highlighting the sums of all hopeless debts with a separate line in an inventory act, the lender is not entitled to start writing off the "debaters".

Write-off of non-valid buyer debt

Consider the procedure for debiting receivables on the example of the write-off of the buyer's hopeless debt. But first let's stop at one important tax aspect.

The write-off of receivables arising from the fault of the buyer differs from other types of "debaters" by the fact that the write-off procedure is usually accompanied by the accrual of VAT. Therefore, the write-off of the buyer's hopeless debt we advise you to start with the clarification of this tax issue. The accountant must check if it was before - at the time of the occurrence of this receivable debt - VAT is accrued. If the organization's accounting policy approved the shipping method, VAT is accrued to pay at the time of shipment of goods (works, services). When writing off hopeless buyer receivables, the tax is not necessary to re-charge.

"The write-off of receivables arising from the fault of the buyer differs from other types of" debaters "by the fact that the write-off procedure is usually accompanied by the accrual of VAT"

If, in accordance with accounting policies, the Organization calculates VAT "on payment", the time of payment is recognized as the expiration date of the limitation period or the day of the write-off of hopeless receivables (paragraph 5 of Art. 167 of the Tax Code of the Russian Federation). Consequently, when writing off the "debaters", the organization must accrue VAT.

The decision of the write-off of hopeless receivables in the accounting depends on whether the creditor has created a reserve of dubious debts. If not created, the amount of receivables relates to the account of financial results as non-engineering expenses (paragraph 77 of the accounting regulations).

Example 1.

According to the results of the inventory carried out in April 2003, it was revealed that the Balance of the Buyer's receivables with an estimated limitation period - 42,000 rubles were found on the balance sheet "Wave". (including VAT - 7000 rubles.). VAT is calculated "on payment". The reserve for doubtful debts was not created.

When writing off receivables, wiring were made:

debit 91-2 Credit 62
- 42 000 rubles. - written off receivables with an expired limitation period;

7000 rub. - Accrued VAT with the amount of debt written off.

debit 63 Credit 62
- Written off the sum of hopeless receivables at the expense of the reserve of dubious debts.

Example 2.

In accounting CJSC "Beach" were made of wiring:

december 2002

debit 91-2 Credit 63
- 80,000 rubles. - Created a reserve of dubious debts;

in June 2003

debit 63 Credit 62
- 80,000 rubles. - part of the hopeless debt due to the reserve of dubious debts;

debit 91-2 Credit 62
- 40 000 rubles. (120,000 rubles. - 80,000 rubles) - written off the remaining part of receivables, not covered by the amount of the reserve for doubtful debts;

debit 76 subaccount "Deferred calculations on VAT" Credit 68 "Calculations on VAT"
- 20 000 rubles. - Accrued VAT with the amount of debt written off.

debit 51 (50, 10, 01, etc.) Credit 62
- Reimbursed part of receivables by the court decision;

debit 91-2 (63) Credit 62
- written off on non-engine costs (or repaid due to the reserve of dubious debts) hopeless part of the debt.

With partial repayment of receivables, at the expense of the reserve of dubious debts, it is necessary to monitor that the remaining amount of reserved funds does not "depend on". Unused part of the reserve should be included in the operating income. This must be done at the end of the year following the year of creating a reserve (paragraph 70 of the Regulations on accounting).

Example 3.

In accounting CJSC ORION, wiring were made:

in March 2002

debit 62 Credit 90-1
- 540,000 rubles. - reflected the amount of revenue for the products implemented;

90 000 rubles. - Accrued VAT from the amount of implementation;

december 2002

debit 91-2 Credit 63
- 540,000 rubles. - Created a reserve of dubious debts;

in August 2003

debit 63 Credit 62
- 330 000 rubles. (540,000 rubles. - 210,000 rubles) - written off at the expense of the reserve part of the hopeless receivables;

debit 76 subaccount "Deferred Calculations on VAT" Credit 68 subaccount "Calculations on VAT"
- 55 000 rubles. (330 000 rubles? 20/120) - VAT is accrued to the amount of widespread debt written off;

september 2003

debit 51 Credit 62
- 210 000 rubles. - received the amount of debt, awarded to reimbursement by the court decision;

debit 76 subaccount "Deferred Calculations on VAT" Credit 68 subaccount "Calculations on VAT"
- 35 000 rubles. (210,000 rubles? 20/120) - accrued VAT for the amount of receivable receivables;

december 2003

debit 63 Credit 91-1
- 210 000 rubles. (540,000 rubles. - 330 000 rubles) - included in the operating income unused part of the reserve of dubious debts.

Write-off of hopeless debt supplier

The supplier's receivables, as well as hopeless debts of buyers, are written off due to financial results or due to the amount of the established reserve of dubious debts. An accounting entry to write off the sum of hopeless debt supplier will be like this:

debit 91-2 (63) Credit 60 subaccount "Advances issued"
- related to non-deactive expenses (or repaid due to the reserve of dubious debts) the sum of the hopeless debt of the supplier.

Write-off unreal for the recovery of the supplier receivables is not accompanied by VAT accrual. Clause 1 of Article 146 of the Tax Code of the Russian Federation, the object of taxation on VAT recognizes the operations on the sale of goods (works, services). Payment by the provider of funds to the future delivery is not a realization. Therefore, when writing off the hopeless receivables of the supplier who did not ship into the account of the received advance, the buyer does not have duties on accrual and pay VAT. But the buyer will not be able to consider the VAT, which was paid to the supplier as part of the advance. The tax turns into hopeless receivables along with the rest of the payment.

Write-off hopeless debt in tax accounting

When calculating taxable profits, hopeless receivables are taken into account in the same way as in accounting. The definition of hopeless debt for tax accounting is given in paragraph 2 of Article 266 of the Tax Code of the Russian Federation. As in accounting, the debts against the debt are unreal for recovery, according to which the limitation period has expired, as well as those that cannot be recovered from the debtor due to its liquidation or other grounds confirmed by state bodies.

The fate of written off receivables

For accounting of written off debt, the offline account 007 "written off at the loss of insolvent debtors" is designed. When writing off hopeless debt from a balance, this account debit:

debit 007.
- reflected the amount written off from the balance sheet of receivables.

If the debtor someday returns debt, the amount of debt is written off with off-balance sheet accounting and is reflected in the composition of the non-revenue revenues of the organization (paragraph 8 of PBU 9/99). At the same time, accounting records will appear in the account:

debit 51 Credit 91-1
- reflected in the composition of non-revenue income, the amount of debt debt returned by the debtor;

credit 007.
- Written off from off-balance metering the amount of return debt.

Thus, the lender, an unexpectedly having received a long-standing debt, which was previously recognized as a loss and included in non-deactive expenses, appears as unexpected non-deactive income. And together with him, the lender arises tax obligations on income tax, which, to the consolation of the recipient of the "old" debts, are not accompanied by a burden on the payment of VAT.

Neuly "Reitorka"

Receivables may arise in transactions whose price is expressed in foreign currency or conditional monetary units. The "dependent" debt in foreign currency is subject to recalculation in rubles at the official rate of the Bank of Russia for each reporting date, as well as on the day of the operation (paragraphs 7 and 9 of PBU 3/2000). Consequently, before the write-off of hopeless receivables, the accountant must recalculate the amount of debt and write it off on the "new" cost. At the same time, the course difference should be attributed to non-engineering income or expenses (paragraph 8 of PBU 9/99, paragraph 12 of PBU 10/99).

Example 4.

In Accounting CJSC "Arctic" were made postings:

in January

debit 62 Credit 90-1
--15 000 rubles. (500 EUR? 30 rubles / EUR) - reflected the amount of revenue from sales;

debit 90-3 Credit 76 subaccount "Deferred Calculations on VAT"
--2500 rub. (15,000 rubles. 20/120) - accrued VAT with the amount of implementation;

in October

debit 91-2 Credit 62
--16 500 rubles. (500 y. E.? 33 rubles / EUR) - written off on non-dealerization costs The amount of non-valid debt of the buyer;

debit 62 Credit 91-1
--1500 rub. (16 500 rubles. - 15 000 rubles) - reflected in the composition of non-revenue income that arose a summary difference;

debit 76 subaccount "Deferred Calculations on VAT" Credit 68 subaccount "Calculations on VAT"
--2500 rub. - accrued to the payment of VAT, calculated at the rate on the day of shipment;

debit 91-2 Credit 68 subaccount "Calculations on VAT"
--250 rubles. (1,500 rubles. 20/120) - Advanced VAT from the amount of the amount arising from the summary difference.

In order to tax accounting, the amounts that arise, the amounts arising and exchange differences are recognized by non-developing income or expenses of the Organization (paragraphs 11 and 11 1 of article 250, subparagraphs 5 and 5 1 of paragraph 1 of Art. 265 of the Tax Code of the Russian Federation). Income or consumption in the form of a summary difference appears at the seller's taxpayer at the time of repayment of receivables (clause 7 of article 271, paragraph 9 of Art. 272 \u200b\u200bof the Tax Code of the Russian Federation). Consequently, when writing off a hopeless "debitory", expressed in conditional monetary units, the supplier should calculate the sum of the difference and include the incidentalization income (consumption) in the taxable income tax base.

Problems of taxation when writing off "debaters"

Does Article 145 of the Tax Code of the Russian Federation frees from the "old" duties?

The tax code has no answer to the question. "Transitional period" for those who decided to take advantage of the right to exemplate from VAT on the 145th article, registered only with respect to the "entrance" VAT. However, the answer to the assigned question can be found in paragraph 2.10 of the Methodological recommendations for the application of chapter 21 "Tax of value added" of the Tax Code of the Russian Federation, approved by the Order of the Ministry of Affairs of Russia of 20.12.2000 No. BG-3-03 / 447.

In this document, it is said that those organizations and individual entrepreneurs who, before using liberation, worked "on payment" and who remained unfulfilled tax liabilities, should pay the previously calculated, but not paid VAT, as soon as payment from buyers is received. . The expiration date of the limitation period or write off hopeless receivables for other reasons is recognized as the date of payment (paragraph 5 of Art. 167 of the Tax Code of the Russian Federation). Therefore, taxpayers, freed from VAT under Article 145 of the Tax Code of the Russian Federation, should charge the tax on the budget for the amount of the debitors written off.

Problems "Simplified"

Taxpayers applying special tax regimes may face similar problems: UNVD, a simplified taxation system (USN), a single agricultural tax. Unfortunately, questions on the taxation of hopeless receivables for these taxpayers in the Tax Code are not covered.

It will be especially difficult to solve the problem with such debt to taxpayers who switched to USN. In the Tax Code, "transitional" VAT norms are not prescribed at all for the "simplified". In the formation of a tax base for a single tax, such expenses are not accepted (they are not provided in Art. 346 of the NC RF). In accounting to write off hopeless debt, it will not be possible, since such accounting of taxpayers who have passed on the USN, do not lead at all (paragraph 3 of Art. 4 of the accounting law).

Thus, saying goodbye to the previous accounting and a generally accepted taxation system that have passed taxpayers who have previously applied the accrual method, lose the right to recognize a loss in the form of hopeless receivables.

Difficulties of payers UENVD

This follows from the provisions of Article 196 and paragraph 2 of Article 200 Civil Code RF.

An example of determining the limitation period. The limitation period was not interrupted

LLC "Trading Firm Hermes" January 13, 2014 shipped Alpha CJSC products. Under the contract payment must be made no later than 10 calendar days After shipment, that is, no later than January 23, 2014. However B. set time Payment from Alpha did not do.

The limitation period must be calculated from January 24, 2014 to January 24, 2017 inclusive (provided that the limitation period was not interrupted).

The limitation period may be interrupted when one of the parties places the claim or the actions of the debtor, testifying to recognition of debt. In the first case, the limitation period is interrupted per day when the court accepted the claim. In the second case - when the debtor recognized the debt and sent a letter or acceptance of reconciliation. This is stated in Article 203 of the Civil Code of the Russian Federation.

When submitting a claim, the limitation period will be interrupted only if the procedure for appealing to court (judge) established by law is observed. In particular:

The lawsuit is filed in that court (judge) who is authorized to consider this category affairs in this territory (compliance with the subordination and jurisdiction of the case);

The lawsuit is compiled by all the rules;

The state duty for filing a claim was paid.

This follows from paragraph 15 of the Resolution of November 15, 2001. Plenum of the Supreme Court of the Russian Federation No. 15, the Plenum of the Russian Federation No. 18.

If the court leaves a lawsuit without consideration, the limitation period is not interrupted (Art. 204 of the Civil Code of the Russian Federation).

After the break, the current limitation period begins again. At the same time, the time expired before the break, in new term Requires for a reference (Article 203 of the Civil Code of the Russian Federation). At the same time, there is a limitation: the limitation period cannot exceed 10 years from the date of violation of the right, even if the term was interrupted. The exception is cases established by law of March 6, 2006 No. 35-ФЗ on countering terrorism. This is stated in paragraph 2 of Article 196 of the Civil Code of the Russian Federation.

An example of determining the limitation period. The limitation period was interrupted

LLC "Trading Firm Hermes" January 13 shipped Alpha CJSC goods. Under the contract, payment must be made no later than 10 calendar days after shipment, that is, no later than January 23. However, within the prescribed period, the payment from Alpha did not receive.

January 25, "Hermes" sent a claim letter to Alfa. On February 1, the parties amounted to the act of reconciliation. This means that Alpha recognized its debt. In this case, the limitation period begins to be counted again - from February 2.

Situation: What actions of the debtor testify to recognition of debt and are the basis to consider the limitation period chopped ?

The legislation does not establish a list of actions of the debtor, which indicate that he recognized the debt. And which can serve as a basis for interrupting the limitation period (Art. 203 of the Civil Code of the Russian Federation).

However, an exemplary list of such actions is named in the decision of the Plenum of the Supreme Court of the Russian Federation of November 12, 2001 No. 15, the Plenum of the Russian Federation of November 15, 2001 No. 18. In it, in particular, includes:

Partial payment of debt;
- payment of interest for the delay in payment;
- appeal to the lender asking for a delay of payment;
- submission of an application for the standings of mutual requirements;
- Changes in the contract, from which the recognition by the debt's recognition;
- Signing an Act of Debt Record.

For example, from the date, when the deadline for the fulfillment of liabilities has arrived, three years have passed. But during this period, the parties signed an account of debt reconciliation. This act is the basis for interrupting the limitation period (a letter of the Ministry of Finance of Russia of July 19, 2011 No. 03-03-06 / 1/426). Therefore, it is necessary to count three years of time from the day that the last act of reconciliation is dated.

Of this rule there are exceptions - these are events due to which receivables became unrealistic to recovery. A similar position is set forth in a letter of the Federal Tax Service of Russia of December 6, 2010 No. Shs-37-3 / 16955.

The contract may be provided that the obligation can be executed in parts (in the form of periodic payments). In this case, if the debtor made actions indicating recognition only to some part of the obligation, they are not grounds for interrupting the limitation period for other parts of the obligation. This was said in paragraph 20 of the Resolution of the Plenum of the Supreme Court of the Russian Federation of November 12, 2001 No. 15, the Plenum of the Supreme Court of the Russian Federation of November 15, 2001 No. 18.

Documenting

The fact of the emergence of receivables should be confirmed documented (part 1 of article 9 of the Law of December 6, 2011 No. 402-FZ).

The size of overdue receivables determine the results of inventory and reflect in the act, for example, in the form No. Invu-17. Inventory conduct on the orders of the head (f. Inv-22).

To write off receivables, the manager must issue an appropriate order. The basis for this will be an act of inventory and accounting certificate.
This is said in paragraph 77 of the Regulations on the conduct of accounting and reporting, the WFNS of Russia in Moscow of December 13, 2006 No. 20-12 / 109630.

To the act of inventory receivables, attach documents confirming its occurrence, for example:

Contracts in which the duration of repayment of obligations of counterparties are indicated;
- Commodity overheads;
- acts of work performed (services rendered);
- Acts inventory receivables at the end of the reporting (tax) period.

This order follows from the letters of the Ministry of Finance of Russia of April 8, 2013 No. 03-03-06 / 1/11347 and the UFNS of Russia in Moscow of April 13, 2011 No. 16-15 / 035618.1.

Accounting

The amount of debt will be sprinkled at the expense of the reserve for doubtful debts.

In the accounting of debt debt at the expense of a reserve for doubtful debts, reflect the wiring:

Debit 63 Credit 62 (58-3, 71, 73, 76 ...)
- Spired receivables due to the created reserve.

You can use the reserve only within the reserved amounts. If during the year the amount of expenses to write off the debt will exceed the size of the created reserve, the difference is reflected in other expenses (paragraph 11 of PBU 10/99).

When writing off the difference, make wiring:

Debit 91-2 Credit 62 (58-3, 71, 73, 76 ...)
- Spired receivables, not covered with a reserve.

The write-off of receivables, which expired the limitation period, or other debts, unreal for recovery, is not annuling debt. Therefore, for five years from the moment of write-off, reflect it for the balance of the account 007 "written off at a loss of insolvent debtors" (instructions for account plan):

Debit 007.
- reflected written off receivables.

During this period, monitor the possibility of its recovery when changing the property position of the debtor (paragraph 77 of the Regulations on accounting and reporting).

An example of reflection in accounting recorded receivables

CJSC Alfa Quarterly conducts an inventory of receivables and makes deductions to the reserve for doubtful debts in accounting.
The unused balance of the reserve for doubtful debts for the II quarter amounted to 45,400 rubles.

According to the results of the inventory on September 30, the organization registered:
1) Doubtful receivables of organizations:
LLC "Trading Firm Hermes" - 170 700 rubles;
2) Debt of OJSC Production Firm Master in the amount of 45,400 rubles. In the third quarter, the arrears of "Master" was recognized as unrealized for recovery in connection with the liquidation of the debtor's organization (confirmed by extracting from the EGRUL). The amount of debt was fully taken into account when forming a reserve.

According to the results of the inventory on September 30, the Alpha Accountant included in the reserve for doubtful debts Debt "Hermes" in the amount of 170,700 rubles.
Debt "Masters" was completely written off at the expense of the reserve.

In accounting "Alpha" reserve was formed in the amount of 170,700 rubles.

Taking into account the reserve balance on June 30 and the debt of the "Master", the additional amount of the cost of forming a reserve in the third quarter amounted to:
45 400 rubles. + 170 700 rub. - 45 400 rubles. \u003d 170 700 rubles.

September 30, the Alpha Accountant made the following wiring:
Debit 63 Credit 62
- 45 400 rubles. - written off receivables at the expense of the reserve;
Debit 91-2 Credit 63
- 170 700 rubles. - Reflect the cost of forming a reserve for doubtful debts.

Debt of citizens

Claimed hopeless receivables of citizens (for example, buyers who have not paid goods shipped by it) are recognized by their other income (a letter of the Ministry of Finance of Russia of February 8, 2012 No. 03-04-06 / 4-27). In relation to such income, the organization is recognized tax Agent by ndfl.

Receivables appears if the counterparties for some reason did not calculate with the company: For example, the supplier refused to return, the buyer did not pay for the purchased goods, etc. The debt could be repaid, but in some cases it is impossible to return money. There is a problem: how to write off receivables so that the amount does not continue to "hang", disturbing reporting. In this case, you need to focus on the requirements of the Tax Code.

Not all debts come back ...

Get your money is sometimes not possible. You can call several cases when the only reasonable output is to write off:

The debtor organization was eliminated. Usually, during bankruptcy or closure, a certain period for the presentation of creditors' claims is given, and if not to declare their claims, the company loses the ability to return debts. If the company is excluded from the EGRULT until September 2014, the debt cannot be recognized as hopeless, you will have to wait for the expiration of limitations.
Expired limited statute. Under art. 196 GK will be 3 years with debt education. If the money was not returned, further demands are useless.
Executive production is over, as the debtor failed to find, or he does not have a property that can be used for. Bailiff He will return the executive list to the applicant, but it can be reinstated.
Debt recovery is recognized as impossible (art. 416 GK). If the obligation cannot be executed, and none of the parties are responsible for this, the debt will be recognized as hopeless. Usually this situation occurs when influencing force majeure: for example, fire or natural disaster.

The debtator should not recognize hopeless if the amount of debt is used as a way to repay payable debt to the same person or organization.

Debuting accounting in accounting

To write off receivables, you need to provide evidence of the impossibility of returning debt

To recognize the debitor's hopeless and write it off, it will require an act of inventory of calculations, compiled in the form of N Inv-22, as well as an order published by the head. The accountant must prepare a certificate about the presence of accounts and receivables, all data are checked with counterparties. The existence of obligations must be confirmed by the relevant documents.

To write off the debating, and this action was recognized as legitimate, it is necessary to submit evidence of the impossibility of debt write-off: for this you will need a lawsuit for the debtor's organization, it is also necessary to apply the act of the impossibility of recovery of the amount and the decision that executive production It was discontinued.

To confirm the amount of debt, you need to present all contracts with counterparties, overhead, acts of receiving the transfer of goods or work, as well as other documents confirming the fact of debt education and its value. It is important to remember that the shelf life of the documents that is confirmed that the debt is written off justified, is at least 5 years for accounting and 4 years for tax accounting.

At the same time, the period begins to be counted not from the moment of the formation of debt, but from the moment it was written off. In order not to confuse in the documentation, these documents are better to store before the expiration of the last period separately from other papers. This species Debt should be taken into account on accounts 60, 62, 73, 76 together with VAT. With his write-off on other VAT expenses, accrued for services and goods, should also be taken into account.

If a special reserve was created at the enterprise, it is necessary to make the following wiring in accounting:

Count Debit 63 Credit Credit 60, 62, 70, 71, 73, 76. The debt is written off, which has already expired longeons. In the same principle, the reserve will allow you to write off the debt that is unrealistic to recover.
Debit account 007. Reflects debt written off due to the unreality of recovery.

On account 007 it is necessary to conduct separate accounting for each counterparty that has not fulfilled its own. Separately takes into account every debt, which was written off at a loss. There is one more important detail: if there is both receivables in relation to one counterparty accounts payable, I must first spend mutual settlement.

If, as a result, accounts receivable does not overlap the payable, only in this case it can be attributed to losses, this will avoid unnecessary tax risks. If the company did not create a financial reserve for doubtful debts, the debt is carried out on the debit of account 91.2 "Other expenses".

Wring-off debut factory debaters

Disability of receivables: program

According to Art. 266 NK, if the organization has a reserve for doubtful debts, it is necessary to use it for writing off debts that are not possible to recover. However, if the size of this reserve is not enough, then the resulting residue is included in non-dealerization costs.

If there is no reserve for covering dubious debts, then all losses from the debt debt are included in non-dealerization costs. In any case, the amount of hopeless debt with VAT reduces the income to be taxed. With the right debt write-off, the company will be able to reduce the tax burden in this period.

These costs should be recognized and reflected in the reporting precisely taxable periodwhen the statute of limitations of the statementOr the executive production was discontinued, the debt was recognized as impossible to recover. If the debtor's enterprise was liquidated, his debts are recognized by hopeless at that time, in which it was officially excluded from a single registry.

Sample Documents for debt write-off

The correct documentary confirmation will avoid claims from the tax, and the debt will be written off without any negative consequences. To get rid of overdue debt, the head must issue an order, it is drawn up according to the following model:

LLC "Vector"
Order No. 53.
About write-off receivables
September 20, 2015 Pavlovo

Under art. 196 GK, on \u200b\u200bthe basis of an act of inventory of settlements with a debtor, of September 10, 2015 No. 58 and accounting certificate Of September 15, 2015 №51 I order:

To write off the receivables of LLC Mercury in the amount of 51,000 (fifty one thousand) rubles.
Reader reflect this operation in tax and accounting.
The control of the execution of the order is reserved.

Director of the "Vector" LLC ________________________________________ V. I. Petrov
I got acquainted with the order ________________________________________ A. I. Vasin
Chief Accountant

Accounting certificate for debt write-offs as follows:

In the continuation of August 2012, the "Vector" LLC sold products in the amount of 51,000 (fifty-one thousand) rubles. Buyer Mercury LLC did not make timely payment of the goods and in the future did not take any measures to repay the resulting debt.
Next, Mercury LLC has changed its location, it is not possible to disclose it. Claims B. judicial order have not been presented.

Based on the inventory certificate of September 10, 2015 No. 58 receivables required to write off, since the limitation period has expired.
Chief Accountant _______________________________________________ A. I. Vasin

These documents need to make all the papers confirming it for writing off.

Opinion of a lawyer expert:

Accounts in business is not quite an interesting topic for ordinary citizens who are not connected with business or do not work in accounting. Simple words It can be said about it. These are all debts that the company's clients have, i.e. They must be this enterprise. Why know about it to know our reader. There is such a case.

We are talking about banks. If you took a bank loan, and stopped paying it, then the Bank has increasing receivables for your debt. This is a negative indicator for assessing the activities of the Bank. Therefore, the bank is extremely unprofitable to increase the amount of receivables. The bank is trying to correct the situation. If you can not pay debts on terms loan agreement, then the bank is beneficial to go for concessions so that your debt does not influence the financial condition of the bank.

Otherwise, the bank will have to sell your duty for a penny collector agency. And the agency is also beneficial to quickly convince you to pay. And in this case, it is possible to negotiate. The above does not guarantee that the situation can only be developed, but it will not be superfluous about it.

Free Cheat Sheet in Footage - How to write off receivables:

From violations of contractual obligations on the part of counterparties, no organization is not insured. Penalties provided for by contracts are not frightening unfair partners and customers if they cannot or do not want to fulfill the terms of the agreement. And even the court does not always help restore justice and return debts to the enterprise, the amounts of which "hang" on the balance sheet of the company, unreasonably increasing its taxable profits. Wirings to write off receivables can be made only if it is recognized as "hopeless".

What "Account" is subject to write-off

The formation of non-refundable "debaters" is a real "headache" of accounting and owners of the enterprise. Not only is the organization who has suffered its "blood", it is still forced to include the amount of debt in the calculation of net profit and pay for taxes based on the overestimated indicators. Thus, default debts distort the picture of the financial condition, and the creditor firm is interested in their soon write-off. But this can be done only after all are exhausted legal ways To recover from debt debt.

Debts are recognized as hopeless on the following grounds:

The limitation period of the arrears has expired. According to Art. 196 of the Civil Code of the Russian Federation, it is 3 years, provided that during this period the organization did not go to court, and the debtor did not produce any actions confirming the recognition of debt. Any, even penny, payments on existing debt, signed acts of reconciliation, written answers, etc. From the moment of the commission of any of these actions, the limitation period begins to be counted again.
Disclaimers are not possible for objective reasons: the debtor's enterprise no longer exists, declared bankrupt and its assets is not enough for payments to creditors in the liquidation process. Justify the unreality of recovery needed: I discard from the register about the closure of the debtor, judicial decision On liquidation, notice of the lack of property of the company to meet all the requirements and other official papers.

Preparing for debt write-off

The procedure for the write-off of hopeless debt is regulated by the Publication Regulations (annex to the order of the Ministry of Finance No. 34n dated July 29, 1998). For each posting duty, separately: it is impossible to write off the entire "debut" one at once. All debtors and accounted for the amount due to them must be systematically detected and entered into a special registry based on the results of inventory.

Inventory of debt is carried out by order of the head of the organization, as well as in cases provided for by law: Act of accounting (No. 402-ФЗ) prescribes it to obligatory Before preparing annual reporting. Enterprises that create reserves of doubtful debts (RSD) make an inventory consolidally, and on the basis of data on receivables at the end of the reporting period calculate the amount of reserve deductions (NK RF, Art. 266, p.4).

If the client did not pass on registries of dubious payments, and then on customer lists with a delay of up to 90 days and over, wiring to write off overdue receivables will necessarily cause questions from tax authorities. For them, the translation of such debt on losses will be considered unreasonable, which threatens in the further detachment of taxes and punishment in the form of fines and penalties.

The act of inventory and documents confirming the hopelessness of debt give grounds for writing off the "debaters" from the company's balance sheet. Accounting does this on the written order of the head. All papers associated with the occurrence of debt, its accompaniment and write-off to be stored for 5 years from the date of balance.

Typical wiring to write off hopeless debts

What wiring to write off "accounts" need to make accounting, depends on whether the organization of the RSD is formed. If yes:

Credit 62, 60, 70, 71, 73, 76 (calculations with counterparties) - Debit 63 (RSD).
Debit 007 (loss in debt of insolvent receitors).

In the case when the organization has reserved funds for this debt Not all the amount, the coating due to the RSD is only partially. The residue will be included in the composition of non-validation costs for DT91.2. There are also written off "debates" if the reserve is not created.

A few words about the account 007. This is an off-balance account, which takes into account hopeless debts with a detailed analyst: who is the debtor, how much, when and on what foundation is written off. If there is a chance once to return lost money (by a court decision, with improved client's material status), the account 007 makes it possible to do this: wiring KT91.1 (non-deactive income) - DT51 (company's current account), then write off the amount of paid debt from 007 .

Debuting and Tax Accounting

To simplify work with the "debtor" in tax and accounting, it is recommended to establish uniformity in the company's accounting policy: if the organization forms reserves of dubious debts for tax purposes, the same should be done in relation to accounting. In this case, the write-off of hopeless debts will occur according to one principles: through the PCD, and in its absence - through non-union costs (Art. 265-266 of the Tax Code of the Russian Federation).

The assignment of debts of insolvent counterparties at a loss of the firm leads to a change in the income tax base and difficulties with VAT accrual.

For tax accounting of malicious defaulters, the lender is important, who is the debtor: buyer or supplier. The first option suggests that debt debt for realized goods (services) is accompanied by value added tax, if it has not been accrued at the time of shipment.

If unscrupulies showed a seller who did not put the paid goods, which arose from the buyer "Reitorka" can also become irrevocable. Here, the problem with VAT is simply solved: the responsibilities for payment of its lender does not arise. But also to show a tax included in the advantage of the seller, it cannot. Then VAT, together with the rest of the debt, turns into hopeless debt.

The difficulties in accountants cause such a question: if the debt is written off, is it necessary to accrue VAT in the event of a debt return? Since this tax has already been taken into account or at the time of shipment, or when writing off, it is not necessary to repeat this. But the lender occurs another duty: pay for income tax, since the duty received becomes non-dealer income.

Accounting for VAT when writing off the non-returnable debt of the buyer

In the tax accounting, debiting receivables are complemented by wiring on VAT: DT76 (deferred payments on VAT) - KT68 (current payments on VAT). If there is a reserve of dubious payments, all debts are referred to nonealization expensesFor which VAT is not paid until the end of the reporting period. At the end of the quarter need to compare reserved amount With the size of hopeless debt, fixed inventory act. The difference in the figures in favor of the RSD means that not all payments disappeared from counterparties are irrevocated, and they need to pay VAT. If default debts recognized as unrealistic recovery exceed the reserve fund, overpayment is subtracted from the taxable amount based on the reconciliation act.

In the absence of reserves, this procedure will have to be carried out monthly, but if you wish, the organization has the right to not write off the overdue "debutors" until the limitation period will expire on them. However, when this happens, the losses for the balance must be urgently, in the same month, since it is impossible to transfer further.

Concerning recent changes In the tax accounting of debt obligations - the letter of the Ministry of Finance No. 03-07-15 / 6333 of 03/04/2014. Penalties for overdue payments are derived from the taxation of pricing elements. This means that on them you can do in 2015 the write-off of receivables with postings on accounting. The question of the recognition of the entire amount of the "debaters" of non-taxable taxes is discussed at the level of government experts, but so far the introduction of such a situation is considered premature and inappropriate.

There is also a problem of writing off hopeless debts for those enterprises that have passed from the total tax regimes, if they have formed "accounts" during the application period. Tax code Does not cover such situations, and accountants have to seek explanations to the inspections of the IFSN.