61. Accounting for claims
Claims are made in writing, which indicates the claim of the applicant, the amount, references to legislation, relevant documents and certified copies are attached to it. Claims are considered up to 30 days from the date of receipt. The answer is reported in writing. If the claim is fully or partially satisfied, the response shall indicate the recognized amount, number and date of the payment order for the transferred amount. In case of full or partial refusal, a reference to the law should be made. The bearer has the right to file a lawsuit in case of refusal to satisfy the claim or not receiving a response in fixed time. It is possible to put forward a requirement to invalidate a contract, to terminate it, etc. An answer must be given within 10 days, unless otherwise provided by law. The calculation of claims is carried out on account 76 subaccount 2 “Settlement of claims”.
An organization may make a claim to a supplier (contractor) if:
the supplier has not complied with the contractual obligations;
revealed a shortage of values \u200b\u200breceived from him;
arithmetic errors were found in the documents of the supplier (contractor) for the delivered goods (work, services).
In the first case, the contract usually provides for the collection of a fine by the supplier, a fine or a penalty. In accounting, they are reflected by the wiring:
The debit of account 76-2 “Settlement of claims”, Credit of account 91-1 “Other income” - penalties, fines, and forfeits charged to the supplier (contractor) and recognized by him or awarded by the court are accrued.
When the buyer, when accepting the values \u200b\u200breceived from the supplier, revealed their shortage or damage, records are made in his account:
The debit of account 94 “Losses and losses from damage to values”, Credit of account 60 “Settlements with suppliers and contractors” - reflects the shortage (damage) of values \u200b\u200bwithin the limits stipulated by the agreement;
The debit of account 76-2 “Settlement of claims”, the credit of account 60 “Settlement with suppliers and contractors” - reflects a shortage (damage) of values \u200b\u200bin excess of the amounts provided for in the agreement.
If the court refuses to recover the amount of losses from suppliers or transport organizations, the shortage is written off as follows:
The debit of account 94 “Losses and losses from damage to values”, Credit of account 76-2 “Settlement of claims” - the loss (damage) of values \u200b\u200bin excess of the amounts provided for in the agreement has been written off.
62. Accounting for settlements with buyers and customers
Account 62 “Settlements with buyers and customers”designed to summarize information on settlements with buyers and customers.
Account 62 “Settlements with buyers and customers” is debitedin correspondence with accounts 90 “Sales”, 91 “Other income and expenses” for the amounts for which settlement documents are presented.
The debit of account 62 "Settlements with buyers and customers"
Credit of account 90 “Sales”, account 91 “Other income and expenses” - the invoice is presented to the buyer.
Account 62 “Settlements with buyers and customers” is creditedin correspondence with accounting accounts money, settlements on the amount of received payments (including the amount of advances received). In this case, the amounts of advances received and advance payment are accounted for separately. The following record is reflected in accounting:
The debit of account 50 "Cashier", account 51 "Settlement accounts", etc.
Credit account 62 “Settlements with buyers and customers” - reflects the amount received from buyers (customers) payments.
Upon implementation finished products The following accounting entries are reflected to the buyer.
1. Finished products are shipped to the buyer at actual cost:
The debit of account 90 "Sales", subaccount "Cost" Credit account 43 "Finished goods".
2. The invoice is presented to the buyer:
The debit of account 62 “Settlements with buyers and customers” Credit account 90 “Sales”.
3. Accrued value added tax on finished products sold:
The debit of account 90 "Sales"
Credit account 68 "Calculations for taxes and fees."
4. Received payment from the buyer for the finished product:
The debit of account 50 “Cashier”, account 51 “Settlement accounts” Credit account 62 “Settlements with buyers and customers”.
If a percentage is provided for a bill of exchange securing the buyer's (customer's) debt, then as this debt is paid off, an entry is made on the debit of account 51 “Settlement accounts” or 52 “Currency accounts” and the credit of account 62 “Settlements with buyers and customers” (for debt repayment amount) and 91 “Other income and expenses” (by the amount of interest). In the account is reflected:
Received funds from the buyer:
The debit of account 51 “Settlement accounts” Credit account 62 “Settlements with buyers and customers”.
The percentage is attributed to the organization’s income:
The debit of account 51 "Settlement accounts" Credit account 91 "Other income and expenses".
Analytical accounting on account 62 “Settlements with buyers and customers”it is maintained for each invoice presented to buyers (customers), and for settlements with planned payments - for each buyer and customer. Moreover, the construction analytical accounting should provide the opportunity to obtain the necessary data on:
- to buyers and customers according to settlement documents whose payment term has not arrived;
- to buyers and customers on settlement documents not paid on time;
- advances received; bills of exchange for which cash has not arrived;
- bills discounted (recorded) in banks;
- bills of exchange for which funds were not received on time.
Accounting for settlements with buyers and customers within the group of interconnected organizations, the activity of which is compiled by consolidated financial statements, is kept on account 62 “Settlements with buyers and customers” separately.
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Settlements for claims arise between parties to business contracts in connection with non-compliance with the terms of these contracts, for example, in case of shortage of materials, goods, delivery of materials of lower quality, in violation of the procedure for settlements with contractors, etc.
These calculations can be carried out as in judicial procedure, and in pre-trial (claim). The claim procedure is the least costly, therefore, it is important for organizations to properly organize and use the work of timely claims.
The current Federal Law of 05.05.1995 N 71-ФЗ "On the entry into force of the Arbitration Procedure Code Russian Federation"provides for pre-trial settlement of disputes in relations with transport organizations and communications organizations on the basis of relevant Codes.
Currently, the procedure for conducting claims work during the carriage of goods by the railway. This procedure is determined by Federal Law of July 19, 2011 N 248-ФЗ "On Amending Certain Legislative Acts of the Russian Federation in Connection with the Implementation of the Provisions of the Federal Law" On Technical Regulation ".
The presented claim must be considered by the carrier within 30 days, including a written notification of the claimant about the results of the consideration of the claim. The notice must necessarily indicate the basis for rejection of the claim with reference to the corresponding article of the Charter of the railway transport of the Russian Federation.
Claims for loss, shortage, damage to goods are presented for each shipment drawn up by the railway bill. For goods of the same name, loaded at one station, by one consignor to the address of one consignee, it is allowed to send one claim for the number of cars specified in the commercial act.
For legal entities, the claim must indicate:
- name of claimant of claim and data on state registration as legal entity;
- location of the legal entity (republic, territory, region, city, house number, building, apartment);
- bank details (account number in credit institution, which should receive the amount of the claim);
- the basis for the claim (full or partial loss of cargo, shortage, delay in delivery, etc.);
- the amount of the claim for each individual requirement, for each invoice, for each receipt of goods and other documents;
- a list of documents attached to the claim.
The following information must be reflected in the claim:
- claim of the applicant;
- amount of claim;
- a reasonable calculation of the amount of the claim, if it is subject to monetary value;
- a list of attached documents and other evidence;
- other information necessary for the settlement of the dispute.
The response to the claim is given in writing and signed by the head and chief accountant. The response shall indicate:
- recognized amount;
- the number and date of the payment order for the transfer of this amount;
- the term and method of satisfying the claim, if it does not have a monetary value.
In case of refusal to satisfy the claim (in full or in part), a reference to the relevant legislation and evidence is needed to justify the refusal and a list of relevant attached documents.
It should be noted that in order to reflect the claim in the applicant's accounting, two conditions must be met:
1) either recognition of the claim by the other party to the contract;
2) either availability court decision.
The response to the claim is sent by registered or valuable letter, by telegraph, teletype, or delivered against receipt.
Reflection in accounting of transactions related to settlements on claims is carried out in accordance with the current Chart of Accounts accounting, Accounting Regulations “Income of Organizations” PBU 9/99, “Expenses of Organizations” PBU 10/99, “Accounting of Inventories” PBU 5/01, as well as the Methodological Instructions for Accounting of Inventories approved by Order of the Ministry of Finance Russia dated 12/28/2001 N 119н (hereinafter - the Methodological Instructions).
In accordance with paragraph 58 Guidelines accounting for shortages and damage to inventories (MPZ) is carried out as follows:
1) the amount of shortages and damage within the limits of the norms of natural loss is calculated by multiplying the number of missing (spoiled) materials by the contractual (selling) price of the supplier. At the same time, transportation costs and value-added tax (VAT) related to shortages and damage are not taken into account. For the amount of shortages, account 60 "Settlements with suppliers and contractors" is debited. At the same time, the amount of shortages (damage) is debited to the deviations account.
The sequence of entries in the accounts of accounting is drawn up as follows:
- Dr. sch. 10 (15) Set t. 60 - the amount of the cost of actually received materials;
- Dr. sch. 94 Sett. 60 - the amount of the cost of the missing (damaged) materials;
- Dr. sch. 10 (15) Set t. 94 - for the amount of missing (damaged) materials within the limits of natural attrition rates.
The amount of VAT paid upon the acquisition of a refinery is not reversed, since payments to the supplier regarding VAT are not subject to adjustment and no damage to the budget is caused.
However, if the damaged materials can be used in the organization or sold at a markdown, then they are accounted for at the prices of possible sales, and the amount of loss from damage is reduced by this amount. In other words, the amount mPZ value, capitalized at a possible sale price, account 10 is debited and account 94 is credited;
2) the amount of shortages and damage to materials in excess of the norms of natural loss is taken into account at the actual cost, which includes:
a) the value of the missing (damaged) materials, calculated as the product of their quantity at the contractual (selling) price of the supplier (excluding VAT). If damaged materials can be sold with a markdown, they are accounted for at the prices of their possible sale with a decrease in the amount of losses from damage to materials;
b) the amount of deviations (transport and procurement costs) payable by the buyer in part related to the missing (damaged) materials. The indicated amount is determined by multiplying the cost of the missing (damaged) materials by the percentage of deviations to total cost materials by the percentage deviation to any total cost of materials (at the selling prices of the supplier) for this supply (excluding VAT). The well-known formula for calculating the absolute amount and the average percentage of deviations is used;
c) the amount of VAT related to the cost of shortage and damage to materials, and the amount of VAT related to deviations (transport and procurement costs) associated with their acquisition.
The accounting records are as follows:
- Dr. sch. 10 (15) Set t. 60 - the amount of the cost of the MPZ under the supply contract;
- Dr. sch. 19, subaccount 3, Set t. 60 - for the amount of VAT at the cost of acquired stocks;
- Dr. sch.
94 Sett. 10 - the amount of the value of the missing stocks;
- Dr. sch. 94 Sett. 19 - for the amount of VAT at the cost of missing stocks;
- Dr. sch. 76, subaccount 2 "Settlement of claims", Kt tsc. 94 - the amount of the value of the stocks (excluding VAT), for which a claim was filed against the transport organization.
The above accounting records scheme should be used regardless of the actual payment for the materials purchased.
Example 1
Alpha paid for materials in the amount of 120,000 rubles, including VAT - 18,305 rubles. In fact, upon receipt, the delivery amount was 108,200 rubles. The carrier recognized the amount of the claim.
The following entries are made in accounting:
- Dr. sch. 10 set 60 - 100 000 rubles .;
- Dr. sch. 19 set 60 - 18 000 rub. - the amount of the accent of the supplier’s settlement documents;
- Dr. sch. 60 set 51 - 120 000 rub. - for the amount of payment;
- Dr. sch. 94 Sett. 10 - upon receipt revealed a shortage of materials in the amount of 10 000 rubles. without VAT;
- Dr. sch. 94 Sett. 19 - for the amount of VAT at the cost of missing materials - 1800 rubles;
- Dr. sch. 76, subaccount 2 "Settlement of claims", Kt tsc. 94 - for the amount of the shortfall in the claim brought against the carrier - 11,800 rubles.
In business practice, a situation is quite common when, under the terms of supply contracts, the ownership of the MPZ passes to the buyer only after the stocks arrive at the destination station or at the buyer's warehouse.
Supplier accounting makes the following entries:
- Dr. sch. 62 Sett. 90, subaccount 1 "Revenue", - the amount of the value of the shipped stocks;
- Dr. sch. 90, subaccount 2 "Cost of sales", Sett. 40 (43) - for the amount of the actual cost of shipped stocks;
- Dr. sch. 90, subaccount 3 "Value Added Tax", Kt tsc. 68, subaccount "Value Added Tax", - for the amount of VAT at the cost of goods shipped;
- Dr. sch. 94 Sett.
62 - for the amount of shortages of stocks identified when they were accepted at the destination station (at contract prices, including VAT);
- Dr. sch. 94 Sett. 9, subaccount 1 "Revenue";
- Dr. sch. 76, subaccount 2 "Settlement of claims", Kt tsc. 94 - for the amount of the claim against the carrier.
Example 2
Alpha shipped lumber, actual cost which 90 000 rubles.
The agreed delivery price is 120,000 rubles, including VAT - 18,305 rubles. When receiving cargo at the destination station, lumber was accepted in the amount of 108,200 rubles. (in view of VAT).
The following records were made in the accounting records of Alpha:
- Dr. sch. 90, subaccount 2 "Cost of sales", Sett. 43 - for the amount of the actual cost of delivered lumber - 90,000 rubles;
- Dr. sch. 90, subaccount 3 "Value Added Tax", Kt tsc. 68 - for the amount of VAT at the cost of the shipped lumber - 18 305 rubles;
- Dr. sch. 62 Sett. 90, subaccount 1 "Revenue", - for the amount of the contract value of the shipped materials - 120,000 rubles .;
- Dr. sch. 94 Sett. 62 - for the amount of shortages revealed upon acceptance of cargo at the destination station, at contractual prices including VAT - 11,800 rubles;
- Dr. sch. 94 Sett. 19, subaccount 1 "Revenue", - for the amount of the cost of shortage of sawn timber at contract prices, including VAT - 11,800 rubles .;
- Dr. sch. 76, subaccount 2 "Settlement of claims", Kt tsc. 94 - for the amount of the claim declared to the carrier - 11,800 rubles.
It should be noted that the amount of fines by the consignor or consignee to the carrier is recorded separately. Regardless of who claimed the claim (consignor or consignee), in the applicant’s accounting records the indicated amounts are shown as part of other income, i.e. on the debit of account 76, subaccount 2 "Settlement of claims", and the credit of account 91, subaccount 1 "Other income". These amounts must be recognized by the carrier (payer) or awarded by the court. Otherwise, they cannot be taken into account and included in gross and taxable profit. However, the amounts of fines, penalties and forfeits are paid in excess of the amount of losses incurred and are not related, although they are ultimately reflected in account 91 “Other income and expenses”.
Consideration of the issue of accounting claims between parties to business contracts plays an important role in regulating the supply of materials, goods in terms of quality, timing and, ultimately, in meeting deadlines for the production of works and services.
May 2012
If a you made a complaint to your supplier (contractor, carrier), then no postings should be made until (paragraph 16 of PBU 9/99):
- or the supplier does not recognize your claim (for example, you will receive a letter with consent to compensate for the damage that was caused to your organization, signed by the head of the supplier organization);
- or the court decision to recover from the counterparty the amount of damage caused to you does not enter into force.
On the date when any of these events occurred, in accounting you need to reflect the debt of the supplier to you on the debit of subaccount 76-2 “Settlement of claims”. Which account the sub-account 76-2 for the loan will correspond with depends on the reason for the claim. The most common situations are shown in the table.
| Reason for claim | Wiring |
| The supplier, as a result of an error, overestimated the price in the documents for shipment, and you took into account goods at an inflated price | D 76-2 - K 10 (41) |
| You paid the goods in advance, the supplier, as a result of the error, overestimated the price in the documents for shipment, but you accepted the goods for accounting at the price established by the contract | D 76-2 - K 60 |
| Due to the fault of the supplier (for example, in connection with the supply of low-quality raw materials), you have made defective products | D 76-2 - K 28 |
| The goods disappeared through fault transport company (carrier) | D 76-2 - K 60 |
| The supplier who violated the contract must compensate for the loss, pay a fine or penalty | D 76-2 - K 91-1 |
For the loan of subaccount 76-2, the amounts received from the supplier are reflected by the posting:
If a your customers (customers) have filed a complaint with your organization, so long as the management does not recognize it, no posting is necessary. On the date the claim is recognized, reflect the counterparty.
Tags: Accounting
This is due to the fact that both on a cash basis and on an accrual basis, one of the conditions for writing off the cost of purchased goods to expenses is their sale (paragraph 1 of article 272, paragraph 3 of article 273, subparagraph 3 of paragraph 1 of article 268, Article 320 of the Tax Code of the Russian Federation). The goods handed over for the correction of the marriage cannot be sold to end consumers, which means that it is not possible to write off its value (Articles 470, 471 of the Civil Code of the Russian Federation). Prior to being written off to production (operation), it will not be possible to take into account when calculating the income tax and materials transferred to the counterparty to correct the marriage (clause 2 of article 272, subparagraph 1 of paragraph 3 of article 273, paragraph 1 of article 254, subparagraph 1 Section 3, Article 273 of the Tax Code of the Russian Federation). As well as the cost of acquiring fixed assets ( depreciation deductions) that were not put into operation due to a detected defect (clause 3 of article 272, sub clause 2 of clause 3 of article 273, clause 4 of article 259 of the Tax Code of the Russian Federation).
Settlement of claims: accounting entries
In case of refusal, the letter refers to the legislation. If the supplier refuses to satisfy the claim, the purchasing organization has the right to apply to the court. Accounting for claims from the buyer After considering the claims of the buyer, the supplier can either decide to satisfy it or refuse.
Orchid LLC received materials from the supplier in the amount of 20,000 rubles. An audit found a shortage of 4000 rubles. The organization made a complaint to the supplier.
Account 76.2 accounting for settlements on claims. example wiring
Debit Account Credit Account Posting Description 76.02 20 Claim for downtime or marriage due to contractor fault in main production 76.02 23 Claim for downtime or marriage due to contractor fault in auxiliary production 76.02 29 Claim for downtime or marriage due to contractor fault in service enterprises 76.02 28 Claim recognized for the delivery of substandard materials that resulted in defective products 76.02 41 Claimed claim for identified errors on the delivered goods after they were accepted to the warehouse ТМЦ 76.02 51 (52) Claim recognized for credit organizations for amounts of money mistakenly transferred or incorrectly debited from the account of the organization 76.02 60 A claim is recognized for identified errors on delivered goods after the acceptance of goods and materials to the warehouse 76.02 91 Reflected fines, penalties recognized by the court, fines, etc.
Accounting Claim: Postings
Claim form and content Claim must be submitted in writing in any form.
At the same time, clearly indicate what obligations the counterparty did not fulfill, the provisions of which document were violated (protocol, contract, agreement, etc.), offer your way out of the current conflict situation. Attention: if the organization decided to present a claim to the counterparty, notify him in a timely manner that a violation of the terms of the contract has been identified.
Otherwise, it may refuse to satisfy the claim (see, for example, Article 483 of the Civil Code of the Russian Federation). If the organization decides not to make a claim, but immediately appeals to the court, its statement of claim will not be considered. It is impossible to go to court, bypassing the stage of pre-trial settlement of disputes (for example, immediately write a statement of claim for the recovery of forfeit).
This follows from Article 128 of the Arbitration Procedure Code of the Russian Federation and Article 136 of the Civil Procedure Code of the Russian Federation.
Claim Settlement - Postings
VAT paid to the supplier as part of the advance payment. By the deadline set forth in the contract, Hermes did not manage to purchase the required quantity of products and did not deliver. On November 21, Alpha submitted a complaint to Hermes regarding a violation of the contract deadline with a request to terminate it. On November 22, the contract between Hermes and Alpha was terminated. On the same day, Hermes returned to Alpha an advance payment of 590,000 rubles. (including VAT - 90,000 rubles). The following records were made in the Alpha account: Debit 76-2 Credit 60 sub-account “Settlements on advances paid” - 590,000 rubles.
- reflected the debt of the supplier in the amount of the advance payable due to the termination of the contract for the claim; Debit 51 Credit 76-2–590,000 rubles. - Unprocessed advance payment returned by the supplier; Debit 76 sub-account “Calculations for VAT from advances paid” Credit 68 sub-account “Calculations for VAT” - 90,000 rubles.
Reflection of settlements on claims in accounting
Accounting for claims from the supplier If the buyer returns the goods that he has already managed to capitalize with himself, then, according to the Ministry of Finance and the Federal Tax Service, this operation refers to the reverse sale. The reason for the return of the goods does not matter. During this operation, the buyer is required to set the invoice for the returned goods. The buyer may present the following requirements:
- refund of advance payment for unfulfilled obligations;
- make a replacement or refund;
- eliminate defects;
- reduce the price of the contract;
- pay fines or forfeit.
Upon receipt of a claim, the seller organization has the right to both recognize it and refuse to recognize it.
Unrecognized claims do not affect the calculation of income tax. If the claim is recognized, its consideration depends on the nature of the claim.
Accounting for claims settlements on account 76.2 (with examples)
Depreciation groups: OS classification updated The Government of the Russian Federation adjusted the classifier of fixed assets by depreciation groups. The amendments come into force retroactively - from 01/01/2018.< … Выдать увольняющемуся работнику копию СЗВ-М нельзя Согласно закону о персучете работодатель при увольнении сотрудника обязан выдать ему копии персонифицированных отчетов (в частности, СЗВ-М и СЗВ-СТАЖ).
However, these reporting forms are list, i.e. contain data about all employees. So, transferring a copy of such a report to one employee is the disclosure of personal data of other employees.< … Компенсация за неиспользованный отпуск: десять с половиной месяцев идут за год При увольнении сотрудника, проработавшего в организации 11 месяцев, компенсацию за неиспользованный отпуск ему нужно выплатить как за полный рабочий год (п.28 Правил, утв.
Tubing of the USSR 04/30/1930 No. 169).
Claims accounting records
As a result of the investigation conducted by the "Seller", it was reliably proved that the driver Ivanov stole the missing brick for personal use. The organization obliged Ivanov (in writing) to compensate for its cost. In the “Seller” account, this was reflected in the postings: DEBIT 73-2 CREDIT 94 - 9000 rubles - the amount of damage attributed to Ivanov; DEBIT 70 LOAN 73-2 - 9000 rubles - the amount of shortage from Ivanov’s salary is withheld.
Claim is made by the supplier to the buyer
Claim can be made not only by buyers of goods material assetsbut also their sellers. In fact, the claim is a document on the basis of which pre-trial settlement of disputes between the parties takes place. When concluding any transaction, the parties draw up a relationship between themselves with an agreement in which they try to stipulate all possible situations that may arise between the parties in the process of implementing such an agreement.
Contracts must be drawn up in accordance with the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation). So, for example, before shipping goods to the buyer, the seller, as a rule, enters into a supply agreement with him, which is regulated by article 506 of the Civil Code of the Russian Federation:
“Under a supply contract, the supplier-seller engaged in entrepreneurial activity undertakes to transfer the goods produced or purchased by him to the buyer within the stipulated time or terms for use in business activities or for other purposes not related to personal, family, home and other similar use. "
Like any other contract, a supply contract establishes the rights and obligations of the parties. In practice, it is not uncommon for one of the parties to violate the obligations assumed in accordance with the contract or to perform them improperly. This side can be both the supplier and the buyer.
If the buyer violates his obligations, the supplier may also use the claim procedure for resolving the dispute to protect his rights. In this case, the supplier applies directly to the buyer with a request to amend, execute or terminate the contract, to indemnify, pay a penalty or apply other measures of civil liability.
Note!
Claim settlement of disputes between the parties is mandatory in the following cases:
when such an order is established by federal law;
when such an order is provided for by the contract.
In accordance with paragraph 5 of Article 4 of the Arbitration Procedure Code of the Russian Federation:
“If for a certain category of disputes federal law set claim or other pre-trial procedure settlement or it is provided for by the contract, the dispute is referred to resolution court of arbitration after following this order. ”
That is, organizations can appeal to the arbitration court only after the complaint procedure has been followed. If the organizations directly apply to the judicial authorities, then in this case the arbitration court has the right to return the statement of claim.
I must say that the judicial procedure for resolving disputes on the implementation of the supply contract is quite lengthy. She is associated with various material costs claimant, for example with payment state dutyIn addition, “running” through various authorities requires a lot of patience and time.
If you make a claim, then part of the disagreement between the supplier and the buyer can be resolved faster and more painlessly than in an arbitration court. Therefore, I want to advise organizations, concluding different kinds contracts, include in them the claims settlement of disagreements.
When concluding an agreement, it is possible to stipulate as a separate clause that any disputes between the parties are initially resolved by submitting a claim, or establish a pre-trial procedure only for any specific disagreements, for example, in case of delay by the buyer for payment of the delivered goods, a pre-trial claim procedure is applied.
However, if a contract is concluded between the contractors that does not stipulate a claim settlement of disputes, then there is nothing to choose from, you will have to immediately turn to arbitration.
So, if the supply agreement does not establish that the supplier is obliged to make a claim to the buyer in case of violation of his rights, then the dispute can be resolved immediately in court. If the contract provides for a claim procedure for resolving disputes, then the party must adhere to it.
Federal law provides only one case in which pre-trial settlement of disputes under a supply contract is mandatory, regardless of whether it is established by the contract or not. This is a unilateral termination or amendment of the contract.
As a general rule, a change or termination of an agreement is possible by agreement of both parties (Article 450 of the Civil Code of the Russian Federation):
“1. Amendment and termination of the contract is possible by agreement of the parties, unless otherwise provided by this Code, other laws or the contract.
2. At the request of one of the parties, the contract may be amended or terminated by a court decision only:
1) in the event of a material breach of contract by the other party;
2) in other cases provided for by this Code, other laws or an agreement.
A violation of an agreement by one of the parties is recognized as significant, which entails such damage to the other party that it is largely deprived of what it was entitled to rely on when concluding the agreement.
3. In the event of a unilateral refusal to perform the contract in whole or in part, when such refusal is permitted by law or by agreement of the parties, the contract shall be considered terminated or amended accordingly. ”
As can be seen from the text of this article, the contract may be terminated in unilaterallyif one of the parties has committed a significant violation of its conditions. So, if the buyer admits a significant violation of the supply contract, the seller has the right to terminate it unilaterally.
In relation to the buyer, significant violations of the supply contract are: repeated failure to meet the deadlines for payment of goods; repeated non-selection of goods. The arbitration practice recognizes the violation as repeated if it was committed at least two times.
However, for a unilateral refusal to fulfill the supply contract, the mere fact of a material violation is not enough. The supplier must also inform the buyer of his intention to terminate (amend) the contract (clause 4 of article 523 of the Civil Code of the Russian Federation):
“A supply contract is considered to be amended or terminated from the moment one party receives a notification to the other party about a unilateral refusal to fulfill the contract in whole or in part, unless another term for termination or amendment of the contract is provided for in the notice or is not determined by agreement of the parties.”
Suppose the situation is that the buyer broke the payment deadline several times under the supply contract, and ultimately the supplier was forced to unilaterally terminate this contract and as a result suffered some losses. For example, a given consignment of goods was sold to another person, but at a lower price, which was supposed to be terminated by the contract.
In this situation, the seller has the right to submit a claim for damages to his former counterparty, guided by paragraph 2 of Article 524 of the Civil Code:
“If, within a reasonable time after termination of the contract due to violation of the obligation by the buyer, the seller sold the goods to another person at a lower than stipulated by the contract"but at a reasonable price, the seller may present to the buyer a claim for damages in the form of the difference between the price established in the contract and the price of the transaction concluded in exchange."
Thus, if the buyer violates his obligations under the supply contract, the seller has the right to file a claim. Most common cases where the supplier can make a complaint to the buyer, when the buyer: refused to accept the goods from the supplier; did not make a timely selection of goods; did not submit a shipping order; did not pay for the goods or did not pay it on time; did not return the container to the supplier; did not insure the goods.
The buyer refused to accept the goods from the supplier.
One of the obligations of the buyer, under the supply contract, is the acceptance of goods shipped by the supplier (article 513 of the Civil Code of the Russian Federation).
Goods accepted by the buyer (recipient) must be inspected by him within the period specified by law, other legal acts, a supply contract or business customs.
The buyer (recipient) is obliged to check the quantity and quality of the goods accepted and to immediately notify the supplier in writing of the detected discrepancies or shortcomings of the goods.
If the delivered goods are received from the transport organization, the buyer (recipient) is obliged to check the conformity of the goods to the information specified in the transport and accompanying documents, as well as to accept these goods from the transport organization in compliance with the rules provided by laws and other legal acts regulating the activities of transport.
If the buyer does not accept the goods or refuses to accept them without any reason, then the supplier, despite this, has the right to demand payment for the goods. And the requirement to accept the goods in quantity and quality may be contained in the claim against the buyer.
The buyer did not select the product.
The supply contract may stipulate that the buyer receives the goods at the location of the supplier. This is called a product selection. The selection of goods is also one of the responsibilities of the buyer.
If the buyer does not fulfill it within the time period established by the contract, then in accordance with paragraph 2 of Article 515 of the Civil Code of the Russian Federation, the seller has the right, upon expiration of this period: to refuse to execute the contract; require the buyer to pay for the goods.
If the sampling period is not specified in the contract, then the supplier can take the same actions after a reasonable time after the buyer receives the supplier’s notification about the readiness of the goods for sampling. The concept of "reasonable time" is defined in article 314 of the Civil Code. The buyer, who has not fulfilled the obligation to sample within a reasonable time, is obligated to fulfill it within seven days from the date of the claim by the supplier.
The duration of the obligation may be shortened or extended. In other words, the claim may indicate: “Please pay the debt within 3 (or 10) days from the receipt of the claim.”
The buyer did not submit the shipping order.
The order of delivery of goods is established by the contract. The buyer can receive the inventory items on his own or for him to perform this procedure can a third party who is the recipient of these inventory items.
If, according to the contract, the goods are not shipped to the buyer himself, but to a third party, then the buyer must indicate the recipient company in the shipping order transferred to the supplier.
If the buyer has not submitted the delivery order within the prescribed time period, the supplier has the right to either refuse to fulfill the delivery contract or demand from the buyer payment for goods and compensation for losses incurred in connection with its non-presentation.
The supplier can state its requirements in the claim brought against the buyer (clause 3 of article 509 of the Civil Code of the Russian Federation).
A claim is made in writing. It is signed by: a citizen-entrepreneur without a legal entity (in accordance with Article 23 of the Civil Code of the Russian Federation - individual entrepreneur), if he is a supplier of goods; the head of the enterprise or his deputy, if the supplier of the goods -.
The claim is drawn up in any form, but it must necessarily contain the following information.
1. What are the specific requirements of the supplier to the buyer.
For example: "Please pay arrears and late fees for delivered goods."
2. If the claim is subject to monetary valuation, then indicate the amount of the claim, its calculation. The amount of the claim consists of the amount of the principal debt and the penalty (interest or penalty).
3. If the supply contract does not provide a time period during which the claim should be considered and answered, then this period must be indicated directly in the text of the claim.
4. On what circumstances are the requirements of the supplier and evidence supporting them based. Here you need to make a link to the relevant legislation.
5. The list of documents attached to the claim, as well as other information necessary for the settlement of the dispute.
The claim must be accompanied by copies of documents confirming the requirements, or extracts from them.
The supplier can keep a register of claims and claims filed by the company. The journal summarizes all the information regarding the claims and their further consideration, as well as subsequently filed lawsuits.
IN statement of claim must contain information on compliance with the claim procedure for the settlement of a dispute with the defendant, when such a procedure is mandatory.
The evidence is a copy of the claim and a document confirming that the claim was sent to the defendant. Moreover, regardless of whether the claim was received by the buyer, the pre-trial procedure will be considered complied with.
The document confirming the direction of the claim may be:
A receipt or other postal document on sending a registered letter (preferably with a receipt of delivery);
The second copy of the claim with a mark (incoming number, date, stamp and signature an official) Buying company on receipt of materials.
If the buyer does not satisfy the requirements stated in the claim or does not respond to it within the prescribed period, the right arises to file a claim with the arbitration court.
I would like to dwell a little more on the issue of reflecting penalties in accounting and tax accounting.
Fines, penalties, penalties for violation of the terms of contracts in accounting are included in non-operating income or expenses, in accordance with paragraph 12 of PBU 10/99. They are included in the debit of account 91 “Other income and expenses”, subaccount 2 “Other expenses”. In tax accounting, this is also non-operating income or expenses, in accordance with subparagraph 13 of paragraph 1 of Article 265 Tax code Russian Federation (hereinafter referred to as the Tax Code).
The accountant reflects the sanctions imposed on the date of their recognition by the organization or on the effective date of the court decision (subparagraph 8 of paragraph 7 of Article 272 of the Tax Code of the Russian Federation and paragraph 76 of the Regulation on Accounting).
Until the debt has been recognized or the court decision has not entered into force, the organization does not reflect income or expenses (Decision of the Supreme Arbitration Court of the Russian Federation of August 14, 2003 No. 8551/03 “On invalidating the second sentence of the second paragraph of paragraph 1 of paragraph 1 section 4 "Income" " Guidelines on the application of Chapter 25 “Corporate Profit Tax” of part two of the Tax Code of the Russian Federation ”.
In accordance with article 203 of the Civil Code of the Russian Federation, in order to recognize a debt, the debtor must take specific actions, for example, write a letter to the counterparty agreeing to pay sanctions, sign a bilateral act and the like.
Example.
OJSC Mercury delivered goods for CJSC Luch in accordance with the agreement in the amount of 236,000 rubles, including VAT - 36,000 rubles.
Under the agreement, Luch CJSC must pay for the goods received within 15 calendar days after their receipt.
For each day of delay in payment, interest is accrued in the amount of 1/300 of the CBR refinancing rate applicable at that time. The refinancing rate was 14% per annum.
Luch CJSC delayed payment by 20 days and agreed to a claim put forward by the supplier to pay fines based on the terms of the contract.
The accounting records of ZAO Luch made the following entries:
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Account Correspondence |
Amount, rubles |
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A debit invoice must be issued no later than five days from the date of shipment of the goods, work, services. In this case, no shipment of goods, performance of work, provision of services does not occur. But even if the counterparty nevertheless issues an invoice, the organization will still not be able to take advantage of the deduction. The amount of tax paid on goods, works, services is deductible and the organization has no reason to set off the tax paid on penalties. Therefore, the total amount of sanctions, together with the tax in accounting, the organization relates to: Penalty for late payment under the contract and VAT on them (as of the date of the letter of consent to pay the sanctions under the contract) are taken into account: Debit / 2 "other expenses" Credit 60 “Settlements with suppliers and contractors” - 2599 rubles (2203 + 396). For tax purposes, the organization will only take into account 2203 rubles. The amount of VAT - 396 rubles - the tax authorities will not accept the costs. Their position is such that all cases where VAT can be taken into account in expenses are listed in Article 170 of the Tax Code of the Russian Federation, and this case not mentioned there. The end of the example. For more details on issues related to inventory and claims settlement, you can find in the book of CJSC BKR-Intercom-Audit " Inventory». | |||
Upon receipt of products from the supplier, you may encounter the fact that the goods in terms of quantity and / or quality do not correspond to those stated in the accompanying documents and the contract.
Claims and related documents are often handled by procurement officers or lawyers in such cases. The accountant also needs certain information in order to make postings on the claim to the supplier in accounting. Therefore, in the article we will tell not only about the postings themselves, but also about the documents necessary for this.
1. Before making a claim for the supplier
2. Regulatory documents for the acceptance of goods
3. Defective Act and missing goods
4. Claim to the supplier for defective or under-delivered goods
5. Settlement of claims with suppliers
6. Shortage detected upon receipt: example
7. How to return the marriage to the supplier and reflect this
8. Supplementation of indivisible products
9. Claim to the supplier in 1C 8.3
Now we will reveal in detail each of these points.
1. Before making a claim for the supplier
The best way to avoid problems with paperwork when a defect or shortage occurs during product acceptance ─ to register in the contract not only liability for violation of the conditions, but also other important points, eg:
- deadlines for acceptance
- documents that will confirm the fact of marriage ─ inspection certificates, results of laboratory tests, etc. The supplier may provide for the presence of his representative when inspecting the goods received.
- the final document that will be the basis for the claim to the supplier. This may be a standard form of TORG-2, but it is better to mention this in the contract
- compensation procedure for marriage and shortage: additional delivery of goods, replacement of low-quality products, payment of forfeit or other options
- who will pay the shipping costs for returning the marriage
- what to do with money in case of prepayment
- what to do if the goods became defective due to the fault of the carrier
The more detailed the order of actions of each party will be spelled out in the contract, the easier it will be to resolve all issues related to poor-quality or under-delivered products.
2. Regulatory documents for the acceptance of goods
If no agreement detailed conditionsthen you need to contact normative documentsthat will help resolve the situation with marriage and shortage.
- Instruction manual “On the procedure for acceptance of industrial products and consumer goods by quantity” dated 06/15/1965 No. P-6. In the Instruction No. P-6 there are:
- rules for sending products and conducting their acceptance
- the procedure for calling the representative of the supplier and the time of his appearance when a shortage is discovered
- the possibility of replacing the supplier’s employee with a representative of another organization or the public, and the details of the Certificate, which gives the right to participate in product acceptance
- documenting the shortage ─ the procedure for drawing up the Acceptance Certificate and its sending to the supplier
- Instruction "On the procedure for acceptance of industrial products and consumer goods by quality" of 04.25.1966 No. P-7. The main thing that you need to pay attention to in the Instruction No. P-7:
- shipping rules and requirements for accompanying documents
- rules, deadlines for product acceptance and activation of hidden flaws
- rules for calling a supplier’s representative and who can replace him
- details of the Certificate, which gives the right to participate in acceptance
- requirements for the preparation, signing and approval of the Act on the actual quality and completeness of the products received
3. The act on defective and missing goods
Prior to the abolition of the mandatory use of unified forms, defects and shortages in supplies were recorded in " Act on the established discrepancy in quantity and quality when accepting inventory items»In form TORG-2.
Many companies continue to use this form. It has all the necessary fields for identifying the delivery (from whom, to whom, according to what documents the products were received) and fixing violations on the quality and quantity. Also in this form there is a section in which the commission must give an opinion on the results of the inspection.
The document can be compiled in any form, but it is important to provide for details similar to TORG-2.
Key points in the act on defective and missing goods for an accountant:
- delivery characteristics (contract, supplier, invoice, invoice)
- unaccepted in quality or undelivered quantity of products
- commission decision on what the buyer and supplier should do in a particular situation
It is this information that is needed in order to make the correct entries in accounting.
4. Claim to the supplier for defective or under-delivered goods
The procedure for filing a claim with the supplier is best written in the contract. By mutual agreement, this procedure can be simplified.
For example, if the representative of the supplier was present at the acceptance and signed in the Act, then this document may be sufficient to compensate for the shortage, replace the marriage or refund.
Or, conversely, the supplier or buyer may insist on an official written claim for defective goods with all supporting documents attached.
When nothing is written in the contract about the claim or the contract was not drawn up at all, it is best to do everything officially ─ through a registered letter with a notification. So you can be sure that the letter has reached the supplier. In the letter you need to describe in detail the situation and attach all the necessary documents.
5. Settlement of claims with suppliers
According to the Instructions for the application of the Chart of Accounts (Order of the Ministry of Finance of October 31, 2000 No. 94n), to reflect settlements on claims with suppliers, account 76, subaccount 2 should be used. Postings to the supplier’s claim are made using this account.
On the debit of this account, it is necessary to reflect the amounts of short-delivered and defective products, arithmetic errors in documents, differences due to incorrectly used prices and tariffs.
6. Shortage detected during acceptance: example
LLC Rucheek shipped, according to the documents, to LLC Ryabinka 5 tons of metal at a price of 15,000 rubles per ton, in addition, VAT.
When weighing the received cargo, employees of Ryabinka LLC found a shortage of 0.5 tons. A representative of LLC Rucheek was invited to agree with the shortage. The commission drew up the Act in the form of TORG-2, it was sent to the supplier along with the claim.
Option 1
Based on the terms of the contract and the conclusion of the commission, the supplier is obliged to deliver 0.5 tons of metal within 14 days.
After acceptance, the buyer receives only the quantity of goods that is in fact ─ 4.5 tons.
Option 2
According to the terms of the contract, prepayment was transferred before the metal was delivered. The supplier can not send the metal, so he must return the money for undelivered goods. This is indicated in the Act in the form of TORG-2.
In this case, the postings on the claim to the supplier will be as follows:
Option 3
The supplier cannot compensate for the shortage. The buyer agrees that there will be no additional delivery. Under the terms of the contract, payment for the goods after its acceptance.
In such a situation, the buyer will capitalize the metal upon the fact, will make corrections to the invoice from the supplier. On the basis of the corrected invoice, the Act in the form of TORG-2, the supplier must issue an adjustment invoice for 4.5 tons. After that, the buyer pays for the delivered goods.
If the exact quantity of products was indicated in the supply contract, then an addition to the contract for a smaller volume should be made.
7. How to return the marriage to the supplier and reflect it in the account
Zvezda JSC shipped 500 dolls to Multiki LLC at a price of 1000 rubles per doll, plus VAT. Upon receipt, it was found that 20 dolls had damaged packaging. As a result, an Act was drawn up in the form of TORG-2, in which a commission with the participation of a representative of Zvezda JSC recognized 20 dolls as defective. Based on the Act, a written complaint was drawn up and sent to the supplier.
It was decided that Zvezda JSC would bring a new batch of dolls within a month and then pick up low-quality products. We will solve the situation of how to return the marriage to the supplier, depending on the transfer of ownership.
A) The transfer of ownership after the acceptance of the goods by the buyer
B) Transfer of ownership on the date of shipment
If the defective products will be in the territory of the buyer at the time of the annual inventory, then it will be necessary to compile an inventory and send them to the supplier.
8. Supplementation of indivisible products
Many materials and goods are taken into account in weight units, but are delivered in such a form that when shipped it is not possible to get into the missing mass. For example, from a sheet metal or pipes that are sold in tons will not cut a piece to close the shortage or defect one to one by weight.
If the supplier delivers just such products and it turns out that he covered the shortage with an excess, then the usual shipping documents and invoice should be written out for the difference.
In this case, when accounting for the difference, account 76-2 is not used in the buyer's accounting. The quantity of products that came in excess of shortage or replacement of marriage must be capitalized in the usual manner.
The accountant does not make a claim, but is responsible for the correctness of its reflection in accounting. Therefore, it is important to consider the following factors before writing postings on a claim to a supplier:
- how the supplier will be compensated for shortage or marriage
- whether there was a transfer of ownership of the delivered products
- payment order
- will there be a penalty for breach of contract
If you have questions regarding the reflection of the claim to the supplier, ask them in the comments.
See the reflection of the claim to the supplier in the program 1C Accounting 8
Posting claims to the supplier and paperwork
The organization is a concrete producer. In connection with the supply of low-quality concrete, the buyer made a claim to her, the calculation of which included the cost of the delivered concrete, the cost of dismantling the wall. The organization recognized the claim. How to reflect this operation in accounting and tax accounting if the organization takes into account income and expenses on an accrual basis for tax purposes?
Having considered the question, we came to the following conclusion:
The amount of compensation for damage caused, recognized by the organization on a voluntary basis, is taken into account in accounting for other expenses, and when taxing profit is included on the date of recognition.
Justification of the conclusion:
According to paragraph 2 of Art. 15 of the Civil Code of the Russian Federation, losses are understood to mean expenses that a person whose right has been violated, has made or should be incurred to restore the violated right, loss or damage to his property (real damage), as well as lost income that this person would have received under ordinary conditions of civil turnover if his right had not been violated (lost profits).
In the event of a breach of contractual obligations resulting in a marriage resulting from the use of products received from the seller (raw materials, materials, blanks, etc.) with a hidden fatal defect (marriage) identified during the production of products (works, services), the amount of losses (damage) ) is determined based on the cost of marriage.
The cost of marriage, in turn, is determined based on the cost of semi-finished products, manufacturing services of third-party organizations, process fuel and energy spent on the production of defective products, costs for wages (main and additional in terms of deductions for vacation pay) of production workers with deductions for social insurance, as well as the corresponding share of expenses for the maintenance and operation of equipment and workshop expenses (or similar expenses by purpose). At the same time, the cost of material and fuel and energy resources is determined at purchase prices, taking into account transport and procurement costs, the wage costs of production workers - based on current tariff rates (salaries), production standards, rates and bonus systems for workers, and social security contributions insurance - based on the cost of wages and the established tariffs for social insurance contributions. The share of expenses for the maintenance and operation of equipment and workshop expenses (or similar expenses) is determined in accordance with the current industry procedure for allocating these costs to products (works, services) established by the instructions for planning, accounting and calculating the cost of production (works, services) ) When identifying the amount of damage from the marriage of manufactured products, the cost of the rejected products should be excluded at the price of their possible use (clause 7, clause 15 of the Provisional Methodology for Determining the Size of Damage (Loss) Caused by Violations of Business Agreements (Appendix to the Letter of the USSR State Arbitration of 28.12.1990 N S-12 / NA-225)).
In accordance with the foregoing, as well as with the agreement of the parties, the seller reimburses the buyer for the full amount of losses (damage) caused to him.
Accounting
In accounting, expenses for damages are recognized as other expenses in the amounts awarded by the court or recognized by the debtor (clause 12, clause 14.2 of PBU 10/99 "Organization expenses").
In accordance with paragraph 16 of PBU 10/99, for the recognition of expenses in accounting, it is necessary:
Have a basis for the expense (contract, claim of the counterparty);
Determine the amount of expense (based on the terms of the contract or on the basis of the claim);
Have confidence that there will be a decrease in economic benefits.
Based on paragraph 18 of PBU 10/99, such expenses are recognized in that reporting periodin which they occurred, regardless of the time of the actual payment of funds and other forms of implementation (assumption of temporary certainty of facts of economic activity).
Thus, if all the conditions provided for in clause 16 of PBU 10/99 are fulfilled, compensation for losses caused by the seller is included in other expenses at the date the claim is recognized.
Settlements for claims made by the supplier, as well as for presented and recognized (or awarded) fines, penalties and forfeits, are reflected in account 76 “Settlements with various debtors and creditors”, subaccount 76-2 “Settlements for claims”, and for reflection in other expenses are accounted for account 91 “Other income and expenses”, sub-account “Other expenses” (Instructions on the use of the chart of accounts of financial and economic activities of organizations, approved by order of the Ministry of Finance of Russia dated October 31, 2000 N 94н).
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