How to reflect the receipt of raw materials supplied by the customer. Subcontracting materials, accounting: transactions and reports

Competition in the market requires enterprises to constantly improve the production process. Optimize production costs and tax payments it is possible with the help of a contract for the processing of raw materials supplied by the customer (this is a type of contract). Its application at different stages of technological and production processes will increase the company's profit by reducing the total tax burden.

Benefits of Tolling Processing

Of course, organize the entire production process from the stage of purchasing raw materials (materials), processing it to release finished products and its implementation is possible in one enterprise. But if you build production activities based on the processing of customer-supplied raw materials, you can get significant savings.

The advantage of tolling operations is obvious. The customer benefits if the cost of processing services for raw materials from a third-party company is lower than the costs of the customer for the organization and implementation of the technological process. This allows you to reduce the cost of finished products and increase profitability indicators while maintaining the same price for finished products. To gain a competitive advantage, a customer can reduce the cost of their products and increase profits by increasing sales.

It is beneficial to conclude an agreement for the processing of raw materials supplied by the customer for those companies that do not have their own production base for the processing of raw materials and materials. They do not invest in the construction of workshops, the purchase of production equipment, the maintenance of the staff of production workers. Nevertheless, they can make a good profit if they purchase raw materials at the lowest prices, and sell finished products at the highest possible ones. Therefore, it will be beneficial for the customer to turn to a company that already manufactures similar products for processing their own raw materials.

The processor benefits too. If investments in the creation of a production base have already been made, then it is necessary to use the equipment more efficiently. The more orders the company receives for the processing of raw materials and materials, the greater will be its profit. And there is no need to worry about suppliers of raw materials and materials, as well as buyers of finished products.

If an enterprise concludes an agreement for the processing of customer-supplied raw materials with an independent company, then its tax payments to the budget will be lower.

The Tax Code includes transactions with give-and-take raw materials not to work, but to services. VAT is levied only on the cost of services for the processing of customer-supplied raw materials (clause 5 of article 154 of the Tax Code of the Russian Federation) at a rate of 18 percent. At the same time, it does not matter at what rate the raw materials and the processed product itself are taxed. Consequently, when making products that are not subject to VAT or taxable at a rate of 10 percent, the processor calculates a tax on the cost of services at a rate of 18 percent. Thus, if the customer, as a result of processing, receives products taxed at a VAT rate of 10 percent, he can receive additional tax deduction.

In addition, the customer does not have to pay a single social tax and contributions to the FSS of Russia for compulsory insurance from industrial accidents and occupational diseases from the wages of production workers. However, it should be remembered here that the processor includes these costs in the cost of his services. Therefore, when choosing a processor, you should carefully study the cost estimate in terms of tax payments (some processors may have tax incentives or apply special tax regimes). notice, that Civil Code does not require the processor to provide an estimate of its costs to the customer. But in practice, there is almost always an estimate.

Self-processing

We have listed the benefits that two completely independent organizations receive from the conclusion of a contract for the processing of customer-supplied raw materials. However, if the owner of the raw material is not sure about the reliability of the processor, then the process of manufacturing products from customer-supplied raw materials can be organized independently. To do this, it is better to open a new enterprise and conclude a processing agreement with it. And in order to get more significant tax savings, it is advisable to revise and organizational structure business.

First, the entire production process is broken down into technologically complete stages. In order to ensure control over the entire production cycle and regulate the tax burden, it is better to build a holding-type company. Its main links will be the customer and processors (organizations and individual entrepreneurs).

Expert commentary. Tatiana Paznikova, Senior Consultant of Oracle Consulting Department, Oracle CIS:
- When calculating the efficiency of using this method of organizing production, it is necessary to take into account the costs of creating an industrial group and the overheads for its management, which will inevitably be higher than the costs of managing one enterprise.

At the same time, part of the tax burden will be transferred to subsidiaries, which must apply a preferential tax regime. It will be advantageous to transfer the most labor-intensive production stages to subsidiary processors applying a simplified taxation system. This will increase profits for the group of enterprises as a whole by reducing the tax burden on the UST. After all, "simplified" are exempted from taxes on profit, property and UST, and are not recognized as payers of VAT (clause 2 of article 346.11 of the Tax Code of the Russian Federation). Input VAT on purchased goods (works, services) is included in expenses. Only contributions to the compulsory pension insurance and contributions to the FSS of Russia from industrial accidents and occupational diseases.

Practice opinion. Natalia Krylova, director of accounting and reporting of Globus-Leasing LLC:
- Indeed, enterprises on the "simplified" system do not pay property tax. However, to acquire production equipment for such a firm will not always be profitable. “Simplifieds” are not VAT payers, therefore, they will not be able to present input VAT on the acquired objects for refund. Input tax will be included in the value of the fixed asset, which will increase the cost of processing.

The maximum property tax rate is 2.2 percent per annum from residual value property. This amount will be comparable to the lost input VAT only if the equipment is more than 18 years old. Thus, it is profitable for an enterprise on a simplified system to transfer only those stages of production that require large expenditures of manual labor.

To pay single tax the processor will have to only after the customer pays for his services. The processor can choose both income and income reduced by the amount of expenses as an object of taxation.

If the company has chosen income as the object of taxation, then income tax is charged at the rate of 6 percent. In addition, you can reduce your income by the amount of paid insurance premiums in Pension Fund and paid benefits for temporary disability (clause 3 of article 346.21 of the Tax Code of the Russian Federation). But no more than 50 percent of the tax amount. Then the effective income tax rate can be reduced to 3 percent.

If the object of taxation is “income minus expenses”, then the tax is charged at the rate of 15 percent. However, expenses in tax accounting are recognized only after their actual payment and only those that are listed in article 346.16 Tax Code.

Part of the auxiliary production can be transferred to individual entrepreneurs. These can be services for the completion of materials and finished products, their packaging. In addition, it is possible to transfer to individual entrepreneurs a part of the main production, namely, that which does not imply complex technological processes, but at the same time it is quite material-intensive.

Unlike a company, an individual entrepreneur does not pay income tax. Instead, he must transfer income tax to the budget from the income received. individuals at a rate of 13 percent. Moreover, the entrepreneur has the right to a professional tax deduction in the amount of actually incurred and documented expenses (clause 1 of article 221 of the Tax Code of the Russian Federation). The composition of expenses is determined in a manner similar to that established by Chapter 25 "Income Tax" of the Tax Code. In the absence of documents, a deduction is provided in the amount of 20 percent of the amount of income received.

The entrepreneur calculates the unified social tax at a rate of 10 percent on the difference between income and expenses (clause 3 of article 237 of the Tax Code of the Russian Federation). What if the tax base for the unified social tax will exceed 600,000 rubles, then the rate will be only 2 percent. Thus, payments to the budget from the profit from the entrepreneur will be much less than from the organization.

Tax risks

When implementing a scheme for the production of products using customer-supplied raw materials, the enterprise must take into account all the circumstances in order to reduce tax risks to a minimum. All operations carried out within the technological cycle of production between subsidiaries, the main company and entrepreneurs must be documented. In addition, their focus on generating income should be clearly traced (it is desirable to confirm this with a business plan, production plan, cost estimate).

It is possible to use a contract for the processing of raw materials only if the relations of the parties under such an agreement actually correspond to its legal nature. Processing operations of raw materials should not be feigned. So that the tax authorities do not question the economic feasibility of the costs of paying for the services of processors, it is necessary that the structure of the main enterprise does not have workshops (or workers) that duplicate the functions of processors.

In addition, employees of the processing company should not occupy the same premises with employees of the customer, work on the same equipment. To do this, processors must conclude lease agreements for workshops, warehouses and equipment with the main enterprise and pay for the lease in “real” money. In warehouses, the customer must ensure the separate storage of raw materials transferred for processing to the outside.

Article 40 of the Tax Code of the Russian Federation gives the tax authorities the right to control prices, in particular of processing services. To avoid claims, the cost of recycling should not deviate from the average market cost of recycling identical materials by more than 20 percent upward or downward. Also, the cost of processing services should not deviate significantly and for a short period of time when processing the same volume of raw materials. And if a tolling scheme is used within the framework of one industrial group, then it is necessary that companies and individual entrepreneurs are not affiliated persons.

In details

Processing of customer-supplied raw materials: key terms of the contract

Relations on the processing of raw materials supplied by the customer are governed by a work contract (Article 703 of the Civil Code of the Russian Federation). The contractor (processor) undertakes to perform, on the instructions of the customer (supplier), work on processing the customer's raw materials and hand over its result to the customer. The customer, in turn, undertakes to accept the result of the work and pay for it.

The main condition on which such an agreement is based is the ownership of a new thing made by processing from materials not belonging to the contractor, acquired by the owner of the materials (Articles 220, 703 of the Civil Code of the Russian Federation).

In the contract for the processing of raw materials supplied by the customer, pay Special attention:
.-on the subject of the contract and the nature of work on it. This will make it possible to properly organize the accounting of the results of processing by the customer, depending on its nature. For example, the purpose of processing can be the production of semi-finished products, the release of finished products, the finalization of materials;
.-on the price of the contract and the procedure for payment of work. In practice, it is most reasonable to use the estimated costs of the processor and the level of profitability agreed by the parties as the basis for determining the cost of services. The processing price can be determined by drawing up an estimate (clause 3 of article 709 of the Civil Code of the Russian Federation), which becomes part of the contract from the moment it is confirmed by the customer. Estimates can be rough or firm. The estimated estimate usually consists of two parts: constant and variable. The fixed part includes workers' wages, UST, indirect costs, etc. The variable part takes into account such unforeseen costs of the processor as unplanned equipment repairs, additional costs for the shipment of finished products.
.-on the nomenclature and specifications finished products. If an agreement for the processing of raw materials supplied by the customer is drawn up for more than one batch of raw materials, then it should be indicated that the quantity and range of raw materials, as well as finished products, will be specified in technological maps production and price agreements for each supply of raw materials;
.-the procedure for transferring finished products to the customer. For example, finished products can be transferred after processing a batch of raw materials, immediately after release. In addition, the contract can provide that the finished product can be transferred not only to the customer, but also to third parties on behalf of the customer;
.-the estimated cost and procedure for the use of returnable (non-returnable) production waste. For example, recyclable waste can be handed over to the customer or remain with the processor on a reimbursable or free basis. In the first case, the processor must reduce the price of the work performed by the cost of unused materials (clause 1 of article 713 of the Civil Code of the Russian Federation). When transferring waste on a gratuitous basis, the customer should remember that this transfer is equivalent to the sale of goods (works, services). And on the cost of this waste, the customer must charge VAT to the budget (subparagraph 1 of paragraph 1 of article 146 of the Tax Code of the Russian Federation). At the processor, the cost of waste received free of charge must be included in the structure of non-operating income (clause 8 of article 250 of the Tax Code of the Russian Federation). In addition, it should be borne in mind that the transfer of property into ownership on a gratuitous basis is a gift (Article 572 of the Civil Code of the Russian Federation), and it is in the relationship between commercial organizations prohibited (Article 575 of the Civil Code of the Russian Federation). Therefore, tax authorities can, on this basis, talk about the invalidity of the transaction.

As for non-returnable waste, the contract should indicate who will dispose of it - the customer or the processor.

When choosing a processor, you should carefully study the cost estimate in terms of tax payments

In details

Tolling: additional papers

In practice, in addition to the contract, the package of documents for the processing of customer-supplied raw materials includes:
.-estimate indicating the permissible rates of technological losses during the processing of raw materials into finished products;
.-invoice according to the unified form M-15 (approved by the decree of the State Statistics Committee of Russia dated 30.10.97 No. 71a) for the transfer of raw materials and materials for processing. In view of the fact that the unified forms for the transfer and receipt of raw materials supplied by the customer have not been approved, in this invoice in the column "Basis" an entry must be made "on give-and-take terms under contract No. ...";
.-report on the consumption of raw materials in production. The processor's report must contain data on the amount of received and used raw materials (materials), the amount of finished products produced from it. In addition, the report should contain information about production wastes;
.-act of acceptance and transfer of finished products;
.-act for the work performed.

These documents will allow the supplier not only to substantiate the economic feasibility of the costs of processing raw materials, but also to confirm the fact that the work has been carried out in essence.

Chart of accounts accounting approved by the Order of the Ministry of Finance Russian Federation dated October 31, 2000 No. 94n "On approval of the chart of accounts of accounting of financial and economic activities of organizations and instructions for its use", for accounting for raw materials and materials transferred for processing on a tolling basis, an off-balance account is provided. To account for materials in the warehouse and materials transferred to production, subaccounts are opened:

003-1 "Materials in stock";

003-2 Materials in production.

Accounting is carried out in quantitative and value terms at prices stipulated in the contract for the transfer of raw materials. In addition, analytical accounting should be organized for customers, types of raw materials and materials, at their location.

The basis for the acceptance of raw materials supplied by the customer is the invoice received from the customer in the form No. M-15, approved by the Decree of the State Statistics Committee of the Russian Federation dated October 30, 1997 No. 71a "On approval unified forms primary accounting records for accounting of labor and its payment, fixed assets and intangible assets, materials, low-value and wearing out items, works in capital construction"(Hereinafter Resolution No. 71а).

Note!

Currently, a unified form for the receipt of customer-supplied raw materials has not been approved, therefore, an entry must be made in the invoice, in the column "basis" "On tolling terms under contract No. ___ ".

Upon receipt of raw materials supplied by the customer, a credit slip is issued in the M-4 form, approved by Resolution 71a. Let us remind you that the documents must necessarily indicate that the raw materials were received by the organization on a give-and-take basis.

After the completion of the work, it is transferred to the customer according to the acceptance certificate and the invoice. In addition, the processor must provide a report on the use of raw materials. The surplus of raw materials is returned to the customer, if the contract does not provide for partial payment for work with raw materials.

It should be noted that both raw materials received for processing and finished products are recorded on account 003 "Materials accepted for processing" until the transfer of finished products to the customer.

The costs of the processor, which he incurs in the process of processing, are recorded in the accounts for accounting for production costs. This includes the cost of the processor's own materials, UST, depreciation of fixed assets, general and general production costs.

Correspondence of invoices
Debit	Credit
		Reflected the cost of materials accepted for processing;
	10,23,25,26,70,69..	Reflected the costs of processing raw materials and materials;
		The costs for the production of the finished product transferred to the customer were written off;
		Reflected revenue from processing works ( excluding the cost of materials received on tolling terms);
		Reflected VAT arrears from proceeds;
		Determined financial results;
		Income tax is reflected;
		Reflected the repayment of receivables for the work performed related to the processing of the material.
		Written off the cost of raw materials and materials accepted for processing

Example 1.

The construction organization-processor received from the customer organization tolling construction materials in the amount of 100,000 rubles and uses them for the manufacture of products. The cost of the work agreed upon between the parties is 35,400 rubles (including VAT 18% - 5,400 rubles). Acceptance of materials is drawn up by a receipt order (form No. M-4) with a note that the materials were received by the organization on a give-and-take basis.

The following records are made in the accounting of the processing organization:

Correspondence of invoices		Amount, rubles
Debit	Credit	Amount, rubles
			Reflected the cost of materials received from the customer
			Reflected the costs of processing building materials
			Reflected the cost of work on the processing of building materials agreed by the parties (including the amount of VAT)
			Reflected VAT on the cost of work performed
			The write-off for the implementation of the actual costs associated with the performance of work to the customer is reflected
			Reflected the actual payment by the customer for the cost of the work performed
			Reflected the write-off of the cost of customer-supplied materials when transferring the finished product to the customer

End of the example.

Thus, the processor keeps records of transactions related to the give-and-take materials themselves on off-balance sheet account 003 “Materials accepted for processing” without the use of double entry.

Analytical accounting of raw materials and materials on this account is carried out in the context of customers, by types of values and in the assessment provided for in contracts (paragraph 156 Methodical instructions No. 119n).

If waste is generated in the process of processing, then the contract may provide that the waste is returned to the supplier, or remains with the processor.

If the waste, according to the contract, remains with the processor, then an entry is made on the credit of account 003 "Materials accepted for processing" for the amount of the cost of raw materials used in processing with simultaneous acceptance for accounting on account 10 "Materials". Then the amount of waste identified in the release report, at market prices, is reflected by the entry:

Correspondence of invoices
Debit	Credit
		Reflected waste (at market prices).

In the event that an organization transfers raw materials or materials for processing to a third party and then sells finished products, its activity is considered production.

The organization transferring raw materials for processing retains ownership of it, therefore, such raw materials are subject to accounting on account 10 "Materials", subaccount 10-7 "Materials transferred for processing to a third party."

When transferring raw materials to the processor, an invoice is drawn up. Since this operation is not a realization, it is not subject to VAT taxation. Therefore, when transferring raw materials, an invoice is not issued.

In this case, the customer transfers the materials to the processor for the purpose of finalizing them, bringing them to a state in which they can be used in the manufacture of products. The processor does not manufacture products, he returns the refined materials to the giver, and the giver directly uses these materials for the production of his products.

In this case, the materials after revision are taken into account at account 10 "Materials", and the cost of the work performed by the processor is attributed to the increase in their cost.

Example 2.

The furniture factory purchased round timber in the amount of 360,000 rubles (including 18% VAT of 54,915 rubles). Due to the breakdown of equipment, the factory entered into an agreement with ZAO X, according to which ZAO X carried out the production of boards, which were returned to the factory and used for the manufacture of furniture. The cost of the work is 120,000 rubles (including VAT 18,305 rubles).

Correspondence of invoices		Amount, rubles
Debit	Credit	Amount, rubles
			The payment was made to the supplier for the forest
			Forest is taken into account
			Allocated VAT on materials accepted for accounting
			VAT accepted for deduction
			The forest was transferred for revision
			Lumber received from the processor
			The cost of work on rework is included in the cost of lumber
			Allocated VAT on the cost of work performed
			The processor has been paid
			VAT on revision accepted for deduction

Thus, the formed cost of sawn timber, according to which they will be written off for production, is 406 780 rubles (305 085 + 101 695).

In this case, the supplier transfers the raw materials to the processor and receives from him finished products, which he sells in the future. The cost of raw materials is written off to the accounts for accounting for production costs at the time of receipt of the finished product from the processor. The cost of processing work is also charged to the accounts for accounting for production costs and is involved in the formation of the cost of production.

Example 3.

Igrek LLC purchased the fabric in the amount of 480,000 rubles (including VAT of 73,220 rubles) and handed it over to Omega CJSC for sewing coats. The sewn coats were handed over to Igrek LLC. The cost of works by CJSC Omega is 240,000 rubles (including VAT of 36,610 rubles).

Correspondence of invoices		Amount, rubles
Debit	Credit	Amount, rubles
			Cloth taken into account
			Allocated VAT on fabric accepted for accounting
			The supplier has been paid for the fabric
			VAT accepted for deduction
			The fabric was transferred for processing
			The cost of the fabric was written off (according to the processor's report)
			The costs of payment for processing work have been written off
			Highlighted VAT
			Paid for the performed work on processing
			VAT accepted for deduction
			Finished products accepted for accounting (406 780 + 203 390)

As you can see, in this example, the cost of finished products consists of the cost of materials and work on processing raw materials. To simplify the calculations, in this example, it was assumed that the organization had no other costs associated with the production of this product. In practice, the cost may include transport, payment for intermediary services, the share of general production and general operating expenses attributable to manufactured products.

This option assumes that not raw materials and materials are transferred for processing, but inventories, which are an independent type of finished product, which is accounted for by the customer organization on account 43 “Finished Products”. In the process of processing, products of a different kind are obtained, which are returned to the customer. This scheme can be applied, in particular, in oil refining. Oil is a finished product for oil producing organizations, its cost is formed on account 43 “Finished products” (subaccount 43-1 “Cost of finished products”), taking into account all costs associated with its production. These products are transferred to the oil refining organization for further processing (processing). To reflect this operation, a sub-account is opened to account 43 "Finished goods" (for example, 43-2 "Finished goods transferred for processing"). Different kinds finished products received as a result of processing are returned to the customer and are recorded on account 43 “Finished products”. To record them, it is also advisable to open a separate subaccount (for example, 43-3 "Finished products after processing"), as well as organize analytical accounting by type of product.

Example 4.

The organization transfers on a tolling basis the crude oil to the refining organization for processing. The prime cost of the transferred oil was RUR 1,000,000. The cost of the processing work of the processor was 480,000 rubles (including VAT of 73,220 rubles) as a result of processing two types of products were obtained. The share of oil attributable to them is:

product number 1 - 30%;

The cost of processing is included in the cost of production - product No. 2

Part of other expenses is included in the cost of production - product No. 1

Part of other expenses is included in the cost of production - product No. 2

Thus, the cost of the products obtained as a result of processing was:

Product No. 1: 300,000 + 122,034 + 60,000 = 482,034 rubles;

Product No. 2: 700,000 + 284,746 + 140,000 = 1,124,746 rubles.

In this example, the calculation of excise taxes on refining of petroleum products was not considered. The specifics of their calculus are described in more detail in Section 3 of this book.

End of the example.

For more details on the issues related to tolling processing, you can get acquainted in the book of JSC "BKR-Intercom-Audit" " Tolling processing».

Building partnerships in business can be carried out using tolling schemes. The relevant legal relationship is established taking into account the requirements of the Civil Code, as well as the sources of law regulating financial accounting for Russian enterprises... What is their specificity? How are the procedures that characterize tolling schemes are accounted for?

Processing of customer-supplied raw materials: the essence of legal relations

To begin with, let's define what the considered mechanisms of interaction between enterprises are.

The tolling scheme of legal relations of economic entities involves the acceptance by one party of the transaction - the processor - of materials from the customer in the status of the giver for the purpose of their further processing or the manufacture of any product. At the same time, the cost of the relevant materials is not paid, while the result of their processing, including those presented by the finished product, is transferred to the customer within the specified time frame.

An important aspect of legal relations, which are characterized by a tolling scheme, is accounting. It is carried out using the Chart of Accounts approved by law. It is actually reflected on account 003, which belongs to off-balance sheet. Direct accounting of costs associated with the processing of materials can be carried out separately from a similar procedure, which characterizes the standard release of goods by the company (later in the article we will consider this feature more details). At the same time, the structure of the corresponding costs can be similar to the same that characterizes the processing of the company's own materials, with the exception of indicators of the direct cost of customer-supplied materials, as well as the costs associated with the sale of manufactured products.

The parties to the legal relationship sign, in case of choosing such a mechanism of interaction as a tolling scheme, an agreement. Let's consider its features.

Tolling agreement: what are its features?

In fact, the agreement in question is a subtype of a work contract. Thus, when drawing it up, the parties to legal relations should be guided primarily by the provisions of the Civil Code of the Russian Federation.

The contract, which is concluded under a tolling scheme, fixes, in particular:

The name and volume of raw materials that are transferred from the customer to the processor;

Name and characteristics of products that must be made from raw materials supplied by the customer;

The time frame in which one party must deliver the materials, and the other must process them in the prescribed manner;

The cost of processing, as well as the order in which the parties are supposed to settle accounts;

The mechanism of transportation of customer-supplied raw materials and the results of its processing;

Parameters characterizing the intensity of consumption of raw materials, setting the norms for technological losses, the formation of industrial waste, the formation of natural losses in the framework of the processing of customer-supplied raw materials.

Of course, other conditions can be fixed in the agreement. For example, directly the method of settlement of the parties (in cash or part of raw materials or finished products).

The tolling scheme of legal relations also involves the formation of a fairly large number of documents supplementing the contract under consideration. Let's consider their specifics in more detail.

Documents for a tolling scheme: application features

The first step in the implementation of the contract, the features of which we have studied above, is the supply of customer-supplied raw materials to the processor. Upon completion of this procedure, a special act is most often formed, in which the name, volume, and also the cost of raw materials are recorded in accordance with the contract. At the same time, information about VAT is not reflected in the document, since the scheme of the tolling method of processing raw materials does not imply the calculation of VAT by the customer, as well as the emergence of the right to deduct the corresponding tax from the other party of the legal relationship.

Using invoices

Another document that can be drawn up when transferring raw materials from a customer to a processor is an invoice. However, it can also be accompanied by a bill of lading or receipt. In the corresponding document, it is necessary to record that the raw materials are transferred by the customer precisely on a tolling scheme. In this case, it is recommended to record in the invoice information about the agreement between the parties - the number of the document, the date of its preparation.

The receipt of customer-supplied raw materials is most often registered at the processor's warehouse. This procedure presupposes the use, first of all, of a receipt order - it also reflects the fact that the parties to the legal relationship are involved in a tolling scheme for the transfer and processing of raw materials.

The next group of documents is drawn up directly during the implementation of certain operations in the warehouse - such as, for example, the transfer of raw materials to the production workshop for processing. Various consignment notes can also apply here.

After finished products are made from customer-supplied raw materials, they can be temporarily placed in the warehouse in order to prepare for shipment. The fact that the finished product arrived at the appropriate division of the organization that processes raw materials is also documented through the use of a special invoice. In turn, a separate optimized invoice is applied when goods are issued to the customer.

Reporting on tolling arrangements

The next document, which is drawn up in the framework of legal relations between the customer and the processor of customer-supplied raw materials, is a report on the use of the corresponding resource. It is required by the Civil Code. This report reflects the name and scope:

Raw materials that have been obtained and processed;

Finished products manufactured by the processor;

Waste generated during production.

Upon completion of the processing of customer-supplied raw materials, it is drawn up. It fixes the cost of fulfilling an order for the manufacture of products by the processor. Also, the party to the legal relationship that released the goods within the framework of such a legal relationship mechanism as a tolling scheme must provide the customer with an invoice.

Let us now consider the nuances of taxation that characterize the considered format of legal relations in business.

Tolling scheme taxes

The cost of those materials that were obtained under a tolling scheme does not increase the tax base of the company, which under the contract carries out processing. However, if we are talking about the sale of services related to the production of goods from customer-supplied raw materials, then the tax base is formed. It is calculated based on the cost of processing raw materials or materials, but excluding taxes.

In this case, VAT is calculated at the rate of 18%. The tax on those materials, works and services that were paid in order to ensure the processing of raw materials may be deducted by the processor.

The income of the company that carried out the processing is determined as the cost of the work under the contract. In turn, the costs of the processor are calculated based on the costs associated with the performance of the relevant work. The cost of raw materials is not taken into account.

The accounting department of the firm must distribute the direct costs of the release of products to the remainder of the work in progress. Indirect costs are recorded directly when they are incurred.

Accounting entries

As we noted above, one of critical aspects such a mechanism of legal relations as a tolling scheme - accounting of its constituent operations. Let's consider in more detail what kind of postings can be used in this case.

When carrying out tolling processing, the following main operations are carried out:

Receipt of an advance payment under the agreement (reflected by posting Debit 51, Credit 62-2);

Accrual of VAT on the amount received (Debit 76, Credit 68);

Reflection of the cost of raw materials, which is taken to the warehouse (Debit 003, subaccount "Warehouse");

Write-off of raw materials for further processing (Credit 003);

Accounting for raw materials supplied to the shop (Дт 003, sub-account "Processing");

Reflection of costs related to the processing of raw materials (Dt 20, Kt 02);

Acceptance of finished products from the workshop (Dt 002);

Write-off of used raw materials (Kt 003, subaccount "Processing");

Write-off of expenses related to processing (Dt 90-2, Kt 20);

Reflection of income under an agreement with a customer (Dt 62-1, Kt 90-1);

VAT accrual based on the cost of processing raw materials (Dt 90-3, Kt 68);

Acceptance of VAT deduction (Dt 68, Kt 76);

Implementation of the shipment of finished products to the customer (CT 002);

Implementation of offset of prepayment (Dt 62-2, Kt 62-1);

Receiving payment from the customer (Dt 51, Kt 62-1).

If the processor has several customers, then accounting in the tolling scheme is carried out using separate sheets for each counterparty, which record information about the materials received, as well as the products generated as a result of their processing.

What other nuances can characterize accounting in the framework of the legal relationship in question? We noted above that the tolling scheme used by the parties to the legal relationship may require accounting in the processor's accounting registers, which is separated from the corresponding procedure, which characterizes the standard release of goods. Let's study this nuance in more detail.

Separate accounting of tolling and standard production

Indeed, one of the most important aspects of the legal relations under consideration is also the separate accounting of raw materials and finished products, which characterize legal relations within the framework of give-and-take and standard schemes production. What are its features?

The main difficulty in accounting, if both a tolling scheme of work with a counterparty and a standard one, in which the company produces goods itself, is involved, is the separation of accounting procedures for the same type of product. If these are 2 different types of products, then the solution of the problem is greatly facilitated. But if the corresponding types of goods are the same, then it is more difficult to keep records.

According to experts, the scheme of tolling raw materials should be accompanied by the use, first of all, of accounting mechanisms that differ from those that characterize the standard output of goods by an enterprise. This task is not easy to solve. One of the tools for its solution can be the use of different accounting accounts.

So, a tolling scheme can consist of the procedures reflected on account 003, and the standard one - using account 10. As for, accounts 002 and 43 can be applied, respectively. It is assumed that only the cost of own materials of the enterprise. Tolling raw materials, in turn, are not included in the costs. The credit should record the cost of finished products, while the correspondence will be established on the debit of account 43 or 40. Correspondence in the case of processing will be on the debit of account 90-2, as well as the credit of account 20.

The tolling scheme of production, if we are talking about the release of identical goods, involves the distribution of manufactured products into 2 categories - own and produced under a contract with a counterparty based on the norms characterizing the consumption of raw materials. There is also an alternative option for the separate reflection of tolling and standard production. It assumes that the raw materials supplied to the shop are debited from account 003 and at the same time are credited by the accountant to the balance sheet by posting using the debit of account 10 and credit 76. In this case, correspondences on the debit of account 20 and credit of account 20 are applied - when the debiting is carried out the cost of materials for production, as well as on the debit of account 43 and credit 20 - when the posting of finished products is carried out.

Of course, separate accounting in a tolling scheme can be conducted according to other principles, for example, in accordance with industry regulations, recommendations of departments, taking into account the peculiarities of the activity of a particular enterprise.

Automation of tolling arrangements: basic solutions

The procedures we have considered that characterize accounting within the framework of tolling schemes are in many cases implemented at large enterprises, and their implementation in the required volume can be very laborious without the use of automation tools.

It can be a rather convenient tool of the corresponding type if the company uses such a mechanism of legal relations as a tolling scheme, "1C: UPP". That is, it is assumed that the popular accounting software in a modification adapted to accommodate the procedures in question. This solution is characterized by a very user-friendly interface that allows you to consistently implement the necessary procedures.

Accounting automation: application of the "1C" program

If the task is to implement the legal relationship, which includes a tolling scheme, "UPP" assumes its solution within the framework of algorithms that can be applied by both the customer and the processor. For example, if a company transfers raw materials for further release to a counterparty, then the specified program involves solving the task in several stages:

Formation of an order to the supplier;

Transfer of materials for further processing;

Registration of services provided by the processor under the contract.

The corresponding modification "1C" allows you to keep records using the necessary accounting entries subject to the correct formation of correspondence between them.

ACCOUNTING WITH THE PROCESSOR

First of all, it should be noted that if a processing organization, along with the processing of customer-supplied raw materials, produces products from its own raw materials and sells them, it must organize separate accounting. This requirement arises from the fundamentally different reflection in the accounting of operations for the production of products from own and from tolling raw materials.

The processing organization does not acquire ownership rights to the raw materials transferred to it by the customer, therefore it is erroneous to accept the received raw materials on account 10 "Materials" for accounting.

The chart of accounts of accounting, approved by the Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n "On approval of the chart of accounts for accounting of financial and economic activities of organizations and instructions for its use", for accounting for raw materials and materials transferred for processing on a tolling basis, provides off-balance sheet account 003 "Materials accepted for processing". To account for materials in the warehouse and materials transferred to production, subaccounts are opened:

003-1 "Materials in stock";
003-2 "Materials in production". Accounting is carried out in quantitative and value terms at prices stipulated in the contract for the transfer of raw materials. In addition, analytical accounting should be organized for customers, types of raw materials and materials, at their location.

The basis for the acceptance of raw materials supplied by the customer is the invoice received from the customer in the form No. M-15, approved by the Resolution of the State Statistics Committee of the Russian Federation dated October 30, 1997 No. 71a "On approval of unified forms of primary accounting documentation for accounting for labor and its payment, fixed assets and intangible assets, materials, low-value and wearing out items, work in capital construction "(hereinafter Resolution No. 71а).

Note!

At present, a unified form for the receipt of customer-supplied raw materials has not been approved, therefore, in the invoice, in the column "basis", an entry must be made. on give-and-take terms under contract No. ___ ".

After the completion of the work, the finished products are handed over to the customer according to the acceptance certificate and the invoice. In addition, the processor must provide a report on the use of raw materials. The surplus of raw materials is returned to the customer, if the contract does not provide for partial payment for work with raw materials.

It should be noted that both raw materials received for processing and finished products are recorded on account 003 "Materials accepted for processing" until the finished product is handed over to the customer.

The costs of the processor, which he incurs in the process of processing, are recorded in the accounts for accounting for production costs. This includes the cost of the processor's own materials, wage, UST, depreciation of fixed assets, general and general production costs.

An organization that accepts raw materials and materials for processing should keep records as follows:

Correspondence of invoices		Contents of operation
Debit	Credit	Contents of operation
003		Reflected the cost of materials accepted for processing;
20	10,23,25,26,70,69..	Reflected the costs of processing raw materials and materials;
90-2	20	The costs for the production of the finished product transferred to the customer were written off;
62	90-1	Reflected revenue from processing work (excluding the cost of materials received on a tolling basis);
90-3	68-2	Reflected VAT arrears from revenue
90-9	99	The financial result has been determined;
99	68-4	Income tax is reflected;
51	62	Reflected the repayment of receivables for the work performed related to the processing of the material.
	003	Written off the cost of raw materials and materials accepted for processing

Example 1.
The construction organization-processor received from the customer organization tolling construction materials in the amount of 100,000 rubles and uses them for the manufacture of products. The cost of the work agreed upon between the parties is 35,400 rubles (including VAT 18% - 5,400 rubles). Acceptance of materials is drawn up by a receipt order (form No. M-4) with a note that the materials were received by the organization on a give-and-take basis.
The following records are made in the accounting of the processing organization:
Correspondence of invoices Amount, rubles Contents of operation
Debit Credit
003 100 000 Reflected the cost of materials received from the customer
20 70-69 20 000 Reflected the costs of processing building materials
62 90-1 35 400 Reflected the cost of work on the processing of building materials agreed by the parties (including the amount of VAT)
90-2 68-2 5 400 Reflected VAT on the cost of work performed
90-2 20 20 000 The write-off for the implementation of the actual costs associated with the performance of work to the customer is reflected
51 62 35 400 Reflected the actual payment by the customer for the cost of the work performed
003 100 000 Reflected the write-off of the cost of customer-supplied materials when transferring the finished product to the customer
End of the example.

Thus, the processor keeps records of transactions related to the give-and-take materials themselves on off-balance sheet account 003 "Materials accepted for processing" without the use of double entry.

If waste is generated in the process of processing, then the contract may provide that the waste is returned to the supplier, or remains with the processor.

Correspondence of invoices		Contents of operation
Debit	Credit	Contents of operation
10-6	98-2	Reflected waste (at market prices).

ACCOUNTING WITH DAVALTS

In the event that an organization transfers raw materials or materials for processing to a third party and then sells finished products, its activity is considered production.

There are several options for accounting for the transfer of raw materials and obtaining the results of the work performed, depending on the nature of processing.

A) Completion of materials.

In this case, the materials after revision are taken into account at account 10 "Materials", and the cost of the work performed by the processor is attributed to the increase in their cost.

Example 2.
The furniture factory purchased round timber in the amount of 360,000 rubles (including 18% VAT of 54,915 rubles). In connection with the breakdown of the equipment, the factory entered into an agreement with ZAO X, according to which ZAO X carried out the production of boards, which were returned to the factory and used for the manufacture of furniture. The cost of the work is 120,000 rubles (including VAT 18,305 rubles).
Correspondence of invoices Amount, rubles Contents of operation
Debit Credit
60 51 360 000 The payment was made to the supplier for the forest
10-1 60 305 085 Forest is taken into account
19 60 54 915 Allocated VAT on materials accepted for accounting
68 19 54 915 VAT accepted for deduction
10-7 10-1 305 085 The forest was transferred for revision
10-1 10-7 305 085 Lumber received from the processor
10-1 60 101 695 The cost of work on rework is included in the cost of lumber
19 60 18 305 Allocated VAT on the cost of work performed
60 51 120 000
The processor has been paid 19 18 305 VAT on revision accepted for deduction
Thus, the formed cost of sawn timber, according to which they will be written off for production, is 406 780 rubles (305 085 + 101 695).
End of the example.

B) Transfer of raw materials to obtain finished products.

Example 3.
Igrek LLC purchased the fabric in the amount of 480,000 rubles (including VAT of 73,220 rubles) and handed it over to Omega CJSC for sewing coats. The sewn coats were handed over to OOO "Igrek". The cost of the work of JSC "Omega" is 240,000 rubles (including VAT of 36,610 rubles).
Correspondence of invoices Amount, rubles Contents of operation
Debit Credit
10-1 60 406 780 Cloth taken into account
19 60 73 220 Allocated VAT on fabric accepted for accounting
60 51 480 000 The supplier has been paid for the fabric
68 19 73 220 VAT accepted for deduction
10-7 10-1 406 780 The fabric was transferred for processing
20 10-7 406 780 The cost of the fabric was written off (according to the processor's report)
20 60 203 390 The costs of payment for processing work have been written off
19 60 36 610 Highlighted VAT
60 51 240 000 Paid for the performed work on processing
68 19 36 610 VAT accepted for deduction
43 20 610 170 Finished products accepted for accounting (406 780 + 203 390)
As you can see, in this example, the cost of finished products consists of the cost of materials and work on processing raw materials. To simplify the calculations, in this example, it was assumed that the organization had no other costs associated with the production of this product. In practice, the cost may include transport, travel expenses, payment for intermediary services, the share of general production and general business expenses attributable to manufactured products.
End of the example.

C) Transfer of finished products for processing and other products.

This option assumes that not raw materials and materials are transferred for processing, but inventories, which are an independent type of finished product, which is accounted for by the customer organization on account 43 "Finished Products". In the process of processing, products of a different kind are obtained, which are returned to the customer. This scheme can be applied, in particular, in oil refining. Oil is a finished product for oil producing organizations, its cost is formed on account 43 "Finished products" (subaccount 43-1 "Cost of finished products"), taking into account all costs associated with its production. These products are transferred to the oil refining organization for further processing (processing). To reflect this operation, a subaccount is opened to account 43 "Finished goods" (for example, 43-2 "Finished goods transferred for processing"). Various types of finished products obtained as a result of processing are returned to the customer and are recorded on account 43 "Finished products". To account for them, it is also advisable to open a separate subaccount (for example, 43-3 "Finished products after processing"), as well as organize analytical accounting by type of product.

Example 4.
The organization transfers on a tolling basis the crude oil to the refining organization for processing. The prime cost of the transferred oil was RUR 1,000,000. The cost of the processing work of the processor was 480,000 rubles (including VAT of 73,220 rubles) as a result of processing two types of products were obtained. The share of oil attributable to them is:
product number 1 - 30%;
product number 2 - 70%.
Other expenses of the organization related to the production of products and to be included in the cost price amounted to 200,000 rubles.
In the accounting of the organization, subaccounts are used:
43-1 "Cost of finished goods";
43-2 "Finished products transferred for processing";
43-3 "Finished products after processing".
Correspondence of invoices Amount, rubles Contents of operation
Debit Credit
43-2 43-1 1 000 000 Oil transferred for processing
43-3 43-2 300 000 Accepted for accounting finished products after processing - product number 1 (1,000,000 x 30%)
43-3 43-2 700 000 Accepted for accounting finished products after processing - product number 2 (1,000,000 x 70%)
60 51 480 000 Paid for processing work
20 60 406 780 Refining costs included
19 60 73 220 Highlighted VAT
68 19 73 220 VAT accepted for deduction
43-3 20 122 034 The cost of processing is included in the cost of production - product No. 1
43-3 20 284 746 The cost of processing is included in the cost of production - product No. 2
43-3 20 60 000 Part of other expenses is included in the cost of production - product No. 1
43-3 20 140 000 Part of other expenses is included in the cost of production - product No. 2
Thus, the cost of the products obtained as a result of processing was:
Product No. 1: 300,000 + 122,034 + 60,000 = 482,034 rubles;
Product No. 2: 700,000 + 284,746 + 140,000 = 1,124,746 rubles.
In this example, the calculation of excise taxes on refining of petroleum products was not considered. The specifics of their calculus are described in more detail in Section 3 of this book.
End of the example.

"Russian tax courier", 2009, N 19

In the article "When raw materials and materials are transferred for processing" (p. 34 of this issue), we examined the procedure for calculating VAT and income tax from the parties to an agreement for the processing of customer-supplied raw materials. Now let's look at the specifics of accounting for such operations.

Tolling operations can be accounted for by the owner of inventories in different ways. It all depends on what he transfers (raw materials, materials or finished products) and for what purpose (for revision, processing, production of products or performance of work). For processors of give-and-take raw materials, the accounting procedure for the operations in question does not depend on the purpose of processing.

Accounting business transactions(including give-and-take) is carried out on the basis of primary documents. Therefore, first we will consider what documents confirm the relationship that arose in accordance with the contract for the processing of inventories on a give-and-take basis.

Documenting

Reflection in the tax and accounting records of the performance of work under a contract for the manufacture of products using customer-supplied materials, both for the customer and the contractor, will not cause difficulties in the presence of correctly drawn up primary documents.

So, the supplier must transfer the materials to the processor according to the invoice (form N M-15)<1>... It should be marked "For processing on a tolling basis." There are two options for the processor to capitalize materials received on a tolling basis. The first is by issuing a credit slip (form N M-4<1>). The second - by affixing a stamp on the accompanying documents of the supplier, certifying the quantity and quality of the received inventories. The stamp imprint must contain the same details as in the receipt slip. In this case, the processor must fill in the details of the stamp and indicate the next number of the receipt slip. Such a stamp is equivalent to receipt order... The basis is clause 49 of the Methodological Instructions on the accounting of inventories approved by Order of the Ministry of Finance of Russia dated December 28, 2001 N 119n (hereinafter referred to as the Methodological Instructions). When applying any of the accounting options, the processor should also make a note on the receipt documents that the materials were received on a tolling basis.

<1>The forms of primary documents for the accounting of materials were approved by the Resolution of the State Statistics Committee of Russia dated 10.30.1997 N 71a.

Note. In the absence of the mark "For processing on a tolling basis" in the corresponding primary documents, the tax authorities may regard the tolling operation as a free transfer of materials, which is subject to VAT.

The processor also draws up the transfer of the result of refinery processing primary documents. For example, an invoice, where the natural (quantitative) and cost estimate of processed products is indicated based on the cost of raw materials consumed, excluding VAT. In this case, no invoice will be issued. For the work performed (services rendered), the processor draws up an acceptance certificate. It indicates the cost of processing, including VAT. In this case, the processor must issue an invoice to the supplier.

Note. If the processor does not make a note on the receipt documents that the inventories were received on a tolling basis, then tax authorities capitalized inventories can be classified as received free of charge, with the recognition of their value in non-operating income.

In addition, the processor draws up a report on the materials consumed (clause 1 of article 713 of the Civil Code of the Russian Federation). This document must contain information about the materials received and not transferred to production, the amount and range of products received, waste, including returnable ones.

Currently, the unified forms of the report on the expenditure of materials and the act of delivery and acceptance of the work performed have not been approved. Therefore, the processor independently develops them and fixes them in accounting policies.

Note. Primary accounting documents, the form of which is not provided for in the albums of unified forms, must contain the mandatory details listed in clause 2 of Art. nine Federal law dated 21.11.1996 N 129-FZ.

Accounting from the customer

As already noted, the owner of the inventories can take into account tolling operations in several ways, depending on what exactly he gives to the contractor and for what purposes. Indeed, under a tolling agreement, not only raw materials and materials can be transferred, but also component parts, as well as finished products, both for the purpose of their refinement, processing, manufacturing of products, and for performing any work with their help.

The purchased raw materials and materials, which will later be transferred to a third-party organization for processing, must be accounted for by the supplier at their actual cost, which includes all costs associated with their purchase (clause 6 of PBU 5/01). These can be amounts:

paid in accordance with the contract to the supplier (seller);
paid to organizations for information and consulting services related to the acquisition of inventories;
paid customs duties;
non-refundable taxes paid in connection with the acquisition of a unit of inventories;
remuneration paid to the intermediary organization through which the inventories were purchased;
costs of procurement and delivery of inventories to the place of their use, including insurance costs;
the costs of bringing the inventories to a state in which they are suitable for use for the planned purposes;
other costs directly related to the purchase of inventories.

An organization that has transferred its materials to another organization for processing (processing, performing work, manufacturing products) on a tolling basis does not write off the cost of such materials from the balance sheet, but continues to be taken into account on a separate subaccount of the account for accounting for relevant materials (clause 157 of the Methodological Instructions).

Completion of materials

To account for raw materials and materials transferred for processing, the customer should use account 10, subaccount 10-7 "Materials transferred for processing to the outside". After the return from the processor, the cost of materials that are subsequently subject to transfer to production for the release of products, the supplier reflects on account 10, subaccount 10-1 "Raw materials and materials". On the same subaccount, the costs of finalizing materials are taken into account.

Example 1... CJSC "Lesstroydom" (supplier) is building country houses... To do this, it buys logs and gives them on a give-and-take basis for sawing by OOO Lesopilka (processor). As a result of sawing, an unedged board is obtained, which in the future joint-stock company uses in construction work. In September 2009, ZAO Lesstroydom purchased logs from a supplier at a negotiated price of 23,600 rubles. (including VAT 3600 rubles). In doing so, it used the services of a third-party firm that provided comparative information on the prices of suppliers for this product. The cost of the information services provided is 10,620 rubles. (including VAT 1620 rubles). In the same month ZAO Lesstroydom handed over logs to OOO Lesopilka for sawing into boards on a tolling basis.

In October, the joint-stock company received unedged boards and in the same month handed them over to construction site... The cost of sawing was 3540 rubles. (including VAT 540 rubles).

The following entries were made in the accounting records of CJSC "Lesstroydom":

in September 2009

Debit 10-1 Credit 60, subaccount "Settlements with the supplier of logs",

RUB 20,000 (23 600 rubles - 3600 rubles) - logs were purchased;

Debit 19 Credit, 60 subaccount "Settlements with the supplier of logs",

3600 RUB - reflects the VAT charged by the supplier of logs;

Debit 68 Credit 19

3600 RUB - accepted for deduction of VAT;

Debit 10-1 Credit 76

RUB 9,000 (10 620 rubles - 1620 rubles) - the cost of consulting services of a third-party company is taken into account;

Debit 19 Credit 76

1620 RUB - reflected VAT charged by a third-party company;

Debit 68 Credit 19

1620 RUB - accepted for deduction of VAT;

Debit 10-7 Credit 10-1

RUB 29,000 (20,000 rubles + 9,000 rubles) - the cost of the logs transferred for processing is taken into account;

in October 2009

Debit 10-1 Credit 60, subaccount "Settlements with the processor",

RUB 3000 - the cost of sawing work is reflected;

RUB 540 - the VAT charged by the processor is reflected;

Debit 68 Credit 19

RUB 540 - accepted for deduction of VAT;

Debit 10-1 Credit 10-7

RUB 29,000 - the cost of raw materials is included in the accounting cost of unedged boards;

Debit 20 Credit 10-1

RUB 32,000 (29,000 rubles + 3,000 rubles) - unedged boards were transferred to production.

Transfer of materials to obtain finished products

When transferring raw materials and materials in order to obtain finished products from them for sale, the customer should reflect all costs associated with such processing on a separate subaccount of account 20, for example, on the subaccount "Processing on tolling terms". The cost of finished goods from the supplier may include the cost of raw materials and processing services, as well as transportation, travel expenses, payment of intermediary services, the share of general production and general business expenses attributable to finished products. The receipt of finished products is reflected in account 43.

Example 2... LLC "Gamma" (supplier) in September 2009 transferred the previously purchased component parts on a tolling basis to LLC "Astek" (processor) for the assembly of finished products. The book value of the parts is 260,000 rubles.

In October 2009, OOO Gamma took into account the assembled finished products. The cost of assembly work performed by Astek LLC was 188,800 rubles. (including VAT 28 800 rubles). Service cost transport company delivery of finished products from the processor - 21,240 rubles. (including VAT 3240 rubles).

The following entries were made in the accounting records of OOO Gamma:

in September 2009

Debit 10-7 Credit 10-2

RUB 260,000 - the transfer of component parts to the contractor for the assembly of finished products is reflected;

in October 2009

Debit 20 Credit 60, subaccount "Settlements with the processor",

RUB 160,000 (RUB 188,800 - RUB 28,800) - included in the production costs of the product is the cost of assembly work performed by the processor;

Debit 19 Credit 60, subaccount "Settlements with the processor",

RUB 28 800 - the presented VAT is reflected;

Debit 68 Credit 19

RUB 28 800 - accepted for deduction of VAT;

Debit 20 Credit 10-7

RUB 260,000 - included in the cost of manufacturing products, the cost of component parts;

Debit 20 Credit 60, subaccount "Settlements with the transport company",

RUB 18,000 (RUB 21,240 - RUB 3,240) - included in the cost of manufacturing products, the cost of services of a transport company;

Debit 19 Credit 60, subaccount "Settlements with the transport company",

3240 RUB - the presented VAT is reflected;

Debit 68 Credit 19

3240 RUB - accepted for deduction of VAT;

Debit 43 Credit 20

RUB 438,000 (160,000 rubles + 260,000 rubles + 18,000 rubles) - finished products were accepted for accounting.

Recall that the results of processing belong to the owner of the raw materials supplied by the customer. This also applies to by-products, which is estimated at the price of possible use or implementation. In this case, the cost of the main product obtained as a result of processing is reduced by the estimated cost of by-products.

Note. In the contract for the processing of raw materials supplied by the customer, it is possible to reflect the condition according to which by-products can be returned to the customer or remain with the contractor on a paid or free basis.

Example 3... ZAO Rassvet transferred to OOO Yagodka for processing 10 tons of sugar beet with a book value of 50,000 rubles. As a result, 5 tons of sugar and 200 kg of a by-product in the form of feed molasses were obtained. The cost of processing beets amounted to 8260 rubles. (including VAT 1260 rubles). The by-products were transferred to ZAO Rassvet, which took them into account at the cost of possible use - 180 rubles.

The following entries were made in the accounting records of Rassvet CJSC:

Debit 10-7 Credit 10-1

RUB 50,000 - reflects the cost of beets transferred for processing;

Debit 20 Credit 60

RUB 7,000 (8260 rubles - 1260 rubles) - the cost of work on processing beets is taken into account;

Debit 19 Credit 60

1260 RUB - the VAT charged by the processor is reflected;

Debit 68 Credit 19

1260 RUB - the presented VAT is accepted for deduction;

Debit 20 Credit 10-7

RUB 50,000 - the cost of beets is included in the cost of sugar production;

Debit 43, subaccount "By-products", Credit 20

RUB 180 - capitalized by-products;

Debit 43, subaccount "Sugar", Credit 20

RUB 56,820 (50,000 rubles + 7,000 rubles - 180 rubles) - the finished product received from the processor was capitalized.

If under the contract for the processing of raw materials supplied by the customer, by-products remain with Yagodka LLC, then the following entries will be additionally made in the accounting of Rassvet CJSC:

Debit 62 Credit 90-1

212 r (180 rubles + 180 rubles x 18%) - revenue from the sale of by-products is reflected;

Debit 90-2 Credit 43, subaccount "By-products",

RUB 180 - written off the cost of molasses;

Debit 90-3 Credit 68

RUB 32 (180 rubles x 18%) - reflects the amount of VAT payable to the budget.

Since there is a mutual debt between Yagodka LLC and Rassvet CJSC, the firms can repay it in cash or offset it.

In the first case, the following entries will be made in the accounting of Rassvet CJSC:

Debit 60 Credit 51

RUB 8260 - paid for the services for the processing of raw materials supplied by the customer;

Debit 51 Credit 62

212 r - received payment for molasses.

And when offsetting, the following entries will be made in the accounting of Rassvet CJSC:

Debit 60 Credit 62

212 r - receivables LLC "Yagodka" is credited against payment for its beet processing services;

Debit 60 Credit 51

RUB 8048 (RUR 8260 - RUR 212) - Beet processing services were paid (including VAT).

Transfer of materials for work

The transfer of materials for work is usually used in construction. For example when an organization builds something for itself from its own materials with the help of a contractor. All costs incurred by it for the construction of an object, regardless of the method of construction (contract or economic), are accumulated on account 08, subaccount 08-3 "Construction of fixed assets". Until the end of construction and acceptance of the object into operation, these costs are construction in progress<2>... All construction costs form initial cost constructed object of fixed assets (clauses 7 and 8 PBU 6/01).

<2>This is stated in clauses 2.3 and 3.1.1 of the Accounting Regulations long-term investment, approved by the Letter of the Ministry of Finance of Russia dated December 30, 1993 N 160, and in the Instructions for the application of the Chart of Accounts.

The materials purchased by the organization for the construction of the facility are accounted for on account 10, subaccount 10-8 "Building materials" at the actual cost of their acquisition, excluding VAT. The grounds are clauses 5 and 6 of PBU 5/01.

An organization that transferred materials to another organization on a give-and-take basis to perform work does not write off the cost of such materials from the balance sheet, but continues to be taken into account on a separate subaccount (clause 157 of the Methodological Instructions). That is, the materials transferred to the contractor for the construction of the facility are written off by the supplier from the sub-account 10-8 and reflected on the sub-account 10-7. The cost of materials used by the construction contractor is debited from sub-account 10-7 to the debit of sub-account 08-3 on the basis of a report on the consumption of materials signed by the customer and the contractor.

Note. The contractor can return the cost of unspent materials to the customer, who capitalizes the returned balances on the debit of subaccount 10-1 in correspondence with the credit of subaccount 10-7. If the remnants of the materials remain with the contractor, then the supplier reflects in the accounting transactions for the sale of these materials to the outside.

Completed construction works reflected with the customer on account 08, subaccount 08-3 at the contractual cost according to the paid or accepted invoices of contractors<3>... Since construction materials are given to the contractor on a tolling basis, their cost is not included in the cost of the work performed by the contractor.

<3>See clause 3.1.2 of the Regulation on accounting for long-term investments, approved by Letter of the Ministry of Finance of Russia dated December 30, 1993 N 160.

Example 4... Kalinka CJSC (supplier) entered into a construction contract with Ellis LLC (contractor) for the construction industrial premises... In April 2009, ZAO Kalinka, on a give-and-take basis, handed over to the contractor materials for construction, the book value of which was RUR 1,000,000.

In December 2009, ZAO Kalinka accepted from the contractor the work performed using all the materials supplied by the contractor. The cost of construction of the production facility amounted to 1,416,000 rubles. (including VAT 216,000 rubles).

The following entries were made in the accounting records of ZAO Kalinka:

in April 2009

Debit 10-7 Credit 10-8

RUB 1,000,000 - the transfer of construction materials to Ellis LLC is reflected;

in December 2009

Debit 08-3 Credit 10-7

RUB 1,000,000 - included in the actual construction costs, the cost of construction materials used by the contractor;

Debit 08-3 Credit 60

RUB 1,200,000 (1,416,000 rubles - 216,000 rubles) - the cost of the work performed by the contractor is reflected;

Debit 19 Credit 60

RUB 216,000 - VAT charged has been taken into account;

Debit 68 Credit 19

RUB 216,000 - accepted for deduction of VAT.

Transfer of finished products for processing

Some organizations transfer not raw materials and materials for processing, but finished products, as a result of which qualitatively new types of products are obtained. For example, vegetables and fruits are the finished products of the agricultural enterprise. And at the same time, they serve as raw materials for the production of canned salads, compotes, juices, etc.

Accounting for finished products is kept on account 43. When the organization uses finished products for its own needs, material assets are reflected at their actual production cost as debit to the corresponding accounts for accounting material values(depending on their further purpose) and the credit of account 43 (clause 216 of the Methodological Instructions). Therefore, the transfer of finished products to the contractor on a tolling basis can be reflected in the debit of account 10, subaccount 10-7, and credit of account 43.

Example 5... LLC "Elochka" is engaged in the production of paper and paper products. In October 2009, it transferred to ZAO Retro on a give-and-take basis a paper worth 70,000 rubles. for the manufacture of notebooks. In November of the same year, Elochka LLC received ready-made notebooks from the processor. The cost of works performed by ZAO "Retro" is 30,680 rubles. (including VAT RUB 4680).

The following entries were made in the accounting records of Elochka LLC:

in October 2009

Debit 10-7 Credit 43

RUB 70,000 - the paper was transferred for processing;

in November 2009

Debit 20 Credit 10-7

RUB 70,000 - the cost of paper is included in the cost of making notebooks;

Debit 20 Credit 60

RUB 26,000 (30 680 rubles - 4680 rubles) - the cost of work on the production of notebooks is included in the production costs;

Debit 19 Credit 60

4680 RUB - the VAT charged by the processor is reflected;

Debit 68 Credit 19

4680 RUB - accepted for deduction of VAT;

Debit 43 Credit 20

RUB 96,000 (70,000 rubles + 26,000 rubles) - notepads were taken into account.

Waste from raw materials processing

When processing raw materials, materials, finished products, waste often occurs. Depending on consumer qualities, they are irrevocable (final) and returnable (used and unused). Non-returnable waste is subject to disposal, and returnable waste can be used in economic activities.

Recyclable waste is assessed at the price of possible use or at the selling price (paragraph 111 of the Methodological Guidelines). As a rule, they are returned to the customer, who reduces the cost of the customer's raw materials transferred for processing by the estimated value of the returnable waste. That is, the cost of returnable waste is reflected in the debit of the sub-account 10-6 and the credit of the sub-account 10-7.

If the recyclable waste remains with the processor, then the supplier in the accounting records must reflect their implementation and charge VAT payable to the budget.

Example 6... ZAO Uralskiye Chintsy (a weaving factory) handed over to OOO Pchelka a fabric worth 16,000 rubles. for sewing 100 sets of bedding. The cost of sewing these sets is 5074 rubles. (including VAT 774 rubles). During the manufacture of bedding sets, returnable waste was generated, which was estimated at 300 rubles.

The following entries were made in the accounting records of JSC "Ural Calico":

Debit 10-7 Credit 43, subaccount "Fabric",

RUB 16,000 - reflects the cost of the fabric transferred for processing;

Debit 20 Credit 60

4300 RUB (5074 rubles - 774 rubles) - the cost of the work performed on sewing bedding sets is taken into account;

Debit 19 Credit 60

774 r - reflects the amount of VAT charged by the manufacturer of bedding sets;

Debit 68 Credit 19

774 r - accepted for deduction of VAT;

Debit 10-6 Credit 10-7

RUB 300 - reflects the cost of returnable waste;

Debit 20 Credit 10-7

RUB 15,700 (16,000 rubles - 300 rubles) - the cost of the fabric transferred for processing has been written off, minus returnable waste;

Debit 43, subaccount "Bedding sets", Credit 20

RUB 20,000 (4300 rubles + 15 700 rubles) - 100 sets of bed linen were added to the warehouse.

Transfer of finished products for revision

As a result of revision, the finished product does not change qualitatively. The owner can transfer finished products on a give-and-take basis to a third-party organization, for example, for the purpose of packaging or packaging. The cost of finished products transferred for revision is reflected in the debit of account 43, subaccount 43-2 "Finished goods transferred for processing", in correspondence with the credit of account 43, subaccount 43-1 "Finished goods in stock".

If the supplier reflects the movement of finished products at discount prices without using account 40, then the following sub-accounts should be opened to account 43: 43-1 "Finished products in stock at discount prices", 43-2 "Finished products transferred for processing", 43- 3 "Deviations of the actual cost of finished goods from the book prices" and 43-4 "Finished goods in the warehouse, obtained from processing".

In the cost of products received after processing, in addition to the book value of the finished product transferred to the processor, the cost of processing work and other costs, it is necessary to include the amount of deviations of the actual cost from the book value of the finished product.

The customer reflects the costs of reworking the finished product on the debit of account 44 "Sales expenses" in correspondence with accounts 23, 25, 26, 60 and 76.

Accounting at the processor

For tolling processors, the accounting procedure for tolling operations does not depend on the processing goals. As already mentioned, the ownership of the transferred inventories does not pass from the supplier to the processor. Therefore, the organizations engaged in the processing, take into account the raw materials supplied by the customer on off-balance sheet account 003 "Materials accepted for processing" at the cost stipulated in the contract and transfer documents.

The processor's expenses for the manufacture of products from customer-supplied raw materials are reflected in the accounts for accounting for production costs separately from the costs of processing their own raw materials.

Note. According to clause 156 of the Methodical Instructions, an analytical accounting of materials supplied by the processor should be kept in relation to each customer by type, quantity and cost, as well as by places of storage and processing (performance of work, manufacture of products).

The costs that cannot be unequivocally attributed to the processing of only its own or only tolling raw materials, the processor must distribute. This can be done either in proportion to the amount of processed raw materials supplied by the customer, or in proportion to the amount of finished products made from our own raw materials. The chosen method of allocation of expenses must be fixed in the accounting policy. The costs associated with the processing of customer-supplied raw materials are then debited from the cost accounting accounts immediately to the debit of account 90 (without being reflected on account 43).

The proceeds from the performance of work on the processing of materials are reflected in the accounting of the processor, excluding the cost of raw materials supplied by the customer.

Note. At the end of the month, the processor must determine the financial result from its activities, which will take into account the cost of services for the processing of customer-supplied raw materials.

Example 7... LLC "Ogorodnik" is engaged in the processing of vegetables. In September 2009, it received from ZAO Romashka 6 tons of fresh cucumbers worth 15 rubles / kg. The processing agreement stipulates that the cost of processing this batch of vegetables is 11,800 rubles. (including VAT 1800 rubles). In the same month, Ogorodnik LLC processed 18 tons of its own cucumbers, the book value of which was 216,000 rubles. The costs of processing both our own vegetables and those obtained on a tolling basis amounted to 32,000 rubles. (excluding VAT). According to the accounting policy, Ogorodnik LLC distributes these costs in proportion to the amount of processed raw materials supplied by the customer.

LLC "Ogorodnik" determined the share of processed cucumbers, transferred on tolling terms, in the total amount of processed vegetables of this type - 25%.

Thus, the cost of processing customer-supplied raw materials amounted to 8,000 rubles. (32,000 rubles. X 25%), and the cost of processing own raw materials - 24,000 rubles. (32,000 rubles - 8,000 rubles).

To account for the costs of the main production, Ogorodnik LLC uses two sub-accounts: 20-1 "Processing of own raw materials" and 20-2 "Processing of customer-supplied raw materials".

The following entries were made in the accounting records of OOO Ogorodnik:

RUB 90,000 (6000 rubles x 15 kg) - the contractual cost of the cucumbers accepted for processing is reflected;

Debit 20-1 Credit 10

RUB 216,000 - the book value of own cucumbers transferred to production was written off;

Debit 20-1 Credit 10, 23, 25, 26, 69, 70

RUB 24,000 - reflects the costs of processing own cucumbers;

Debit 20-2 Credit 10, 23, 25, 26, 69, 70

RUB 8,000 - Reflected the costs of processing raw materials supplied by the customer;

Debit 43 Credit 20-1

RUB 240,000 (216,000 rubles + 24,000 rubles) - finished products made from our own raw materials were entered into the warehouse;

Debit 62 Credit 90-1

RUB 11 800 - reflects the proceeds from the work on the processing of raw materials supplied by the customer;

Debit 90-2 Credit 20-2

RUB 8,000 - written off the costs of processing raw materials supplied by the customer when transferring finished products to the customer;

Credit 003

RUB 90,000 - written off the cost of cucumbers received for processing on a tolling basis;

Debit 90-3 Credit 68

RUB 1800 - VAT was charged on work related to the processing of customer-supplied raw materials.

Remains of unused raw materials, recyclable waste, by-products that remain with the processor must be entered into by him at the estimated cost. That is, at the price of their possible use or implementation. If the processor intends to use the by-products as raw materials for the production of finished products, then its cost is reflected in the debit of account 10 of subaccount 10-1 and the credit of account 60. If the by-products are sold without further processing, then in the debit of account 41 "Goods".

Note. Remains of customer-supplied raw materials, returnable waste and by-products that remain with the processor at no cost are his gratuitous receipts and are recorded in the debit of account 10 in correspondence with account 98, subaccount 98-2 "Gratuitous receipts".

O. A. Kurbangaleeva

Journal Expert

"Russian tax courier"