In this article we will look at how to reflect in the accounting of the contracting organization the production of raw materials from the customer and transferring it to the customer. To implement the example, we will use the program 1C: Accounting 8 edition 3.0.
According to the contract, one party (contractor) undertakes to perform certain work on the instructions of the other side (customer) and return its result to the customer, and the customer undertakes to accept the work result and pay for it (Clause 1, Article 702 of the Civil Code of the Russian Federation).
In accordance with paragraph 1 of Art. 703 of the Civil Code of the Russian Federation, a contract is concluded for the manufacture or processing (processing) of a thing, or for other work with the transfer of its result to the customer. According to the work contract concluded for the manufacture of the thing, the contractor transfers the rights to it to the customer (clause 2 of article 703 of the Civil Code of the Russian Federation).
The organization "Dawn" applies the general taxation regime - the accrual method and Regulation on accounting (PBU) 18/02 "Calculation of corporate income tax", is a VAT payer.
The organization concluded a contract for the production of products from its raw materials for the organization "Customer". Moreover, in the production of these products, the organization "Dawn" partially uses its own material, and also uses the services of a subcontractor. For production, certain fixed assets (machines) are used and separate working personnel is allocated. Returnable waste generated during the production process, the organization uses at its discretion.
Consider this example in stages.
The customer received raw materials at a book value of 7,000 rubles. for a unit.
In accounting, tolling raw materials - raw materials (materials) accepted by the organization from the customer for the manufacture of products without payment of cost and with the obligation to fully return the manufactured products, are recorded on off-balance account 003 “Materials accepted for processing” at the cost determined by the parties and indicated in the transfer documents.
Upon receipt of customer-supplied raw materials, ownership of it does not transfer to the organization. Ownership of products made from customer-owned raw materials belongs to the customer. Thus, upon receipt of the customer’s raw materials and upon transfer of work performed under the contract, there is no implementation, i.e. the object of VAT taxation in such operations does not arise.
To reflect in the program the operation of receipt of tolling, the document Receipt with the transaction type Materials to Processing is used.
The counterparty customer and the contract with him are indicated in the header of the document (type of contract - With the buyer).
In the tabular section, on the Goods tab, subcontracting raw materials are selected (nomenclature with the type Materials), its quantity and price in accordance with the transfer documents. Account 003.01 “Materials in stock” is set automatically.
Document Invoice received is not required.
When posting the document, it will capitalize the tolling materials at the book value on the debit of the off-balance account 003.01.
Completed document Receipt with the operation Materials for processing and the result of its implementation are presented in Fig. 1.
From the supplier, the organization received material in the amount of 100 units at a price of 500 rubles. plus VAT (18%) per unit. The supplier has submitted an invoice.
The received material is the property of the organization and is credited to the balance account 10 “Materials”. To perform this operation, we use the document Receipt with the operation type Goods.
The counterparty supplier and the contract with it are indicated in the header of the document (Type of contract - With supplier).
In the tabular part, the received material is selected (nomenclature with the type Materials), its quantity and price. The accounting account 10.01 “Raw materials and materials” and the accounting account for the submitted VAT 19.03 “VAT on purchased inventories” in the customized program are set automatically.
In the basement of the document, the invoice received from the supplier is registered.
When posting, the document will capitalize the material for the debit of account 10.01 in correspondence with the credit of account 60.01 “Settlements with suppliers and contractors” and allocate the amount of VAT for debit of account 19.03.
Also, the document will form an entry in the VAT accumulation register presented.
The completed document Receipt with the operation Goods and the result of its implementation are presented in Fig. 2.
The organization capitalized the material and received an invoice from the supplier. Consequently, the organization received a deduction. The deduction of VAT amounts for inventories (accounting entry Dt 68.02 “Value Added Tax” - Kt 19.03 “VAT on acquired inventories”) can be carried out directly in the program in the document Invoice received (with the Reflect VAT deducted checkbox selected) in the purchase book by the date of receipt) or with the help of a regulatory document on VAT; Formation of records of the purchase book at the end of the tax period.
When accepting VAT for deduction, in addition to making an accounting entry, the VAT accumulation register presented is written off and an entry is made in the VAT register of the Purchase (purchase book).
The result of the document Invoice received is shown in Fig. 3.
Subcontracting raw materials and our own material were transferred to production.
The organization’s costs associated with the manufacture of products from tolling raw materials are recognized as expenses for ordinary activities.
To transfer materials to production, the program uses the document Demand Invoice.
In the tabular section on the Materials tab, you select your own material and its quantity. The accounting account (10.01) is set automatically in the tabular section.
On the Customer Materials tab page, the contracting customer is indicated. In the tabular part, tolling raw materials and their quantity are selected. Accounting account - 003.01 and transfer account - 003.02 “Materials transferred to production” are set automatically.
On the tab Cost account, the cost account for writing off your own material and its analyst is indicated. As a cost account, we will use account 20.01 “Main production”. Division of Shop is engaged in the production of tolling raw materials. To group expenses and income for this type of production, we will use a separate nomenclature group Production from raw materials supplied by the customer. As an item of expenditure, we indicate an article with the type of expenses for tax accounting - Material expenses.
When conducting the document, it will write off its own material transferred to production from the credit of account 10.01 to the debit of account 20.01 with the specified analytics. Subcontracting raw materials will “shift” according to sub-accounts of off-balance sheet account 003, will leave the warehouse for production.
The completed document Requirement-invoice and the result of its implementation are shown in Fig. 4.
In the production of tolling raw materials, the organization uses the services of a subcontractor. The cost of services is 130,000 rubles. plus VAT (18%). The subcontractor has submitted an invoice.
The purchase of a service in the program is executed using the document Receipt with the type of operation of the Service.
The counterparty-subcontractor and the contract with it are indicated in the header of the document (type of contract - With supplier).
The tabular part indicates the purchased service (nomenclature with the type of Service) and its cost. As the accounting account, account 20.01 “Main production” is selected with the same analytics as in the Demand Invoice document. The account for the registration of the submitted VAT is 19.04 “VAT on purchased services”.
In the basement of the document, the invoice received from the subcontractor is recorded.
When conducting the document, it will account for the debit of account 20.01 with analytics Workshop Production from raw materials and materials Material costs of the purchased service excluding VAT, the amount of VAT will be allocated for debit of account 19.04. Credit account - 60.01 "Settlements with suppliers and contractors." An entry in the VAT accumulation register presented will be formed.
The completed document Receipt with the operation of the Service and the result of its implementation are presented in Fig. 5.
The service is capitalized, the invoice from the subcontractor is received. Therefore, the organization has the right to deduct the amount of VAT presented.
The result of the document Invoice received is shown in Fig. 6.
The workshop produced products for the customer. The planned cost of production per unit of production is 7,000 rubles.
To reflect this event in the program, the document Production Shift Report is used.
The heading of the document indicates the invoice and cost unit (invoice and unit to which the material was transferred, where the cost of subcontractor services was taken into account).
In the tabular part, on the Products tab, the name of the products manufactured for the customer is indicated (nomenclature with the form Products from customer materials), its quantity and planned cost. To account for products made from customer’s materials in 1C: Accounting 8 programs, the sub-account of account 20 “Main production” is used — 20.02 “Production of products from tolling raw materials” (usually an off-balance account is suggested in accounting consultations).
In accordance with the example we have invented, the waste material used in the production of our own material remains. Returnable waste is capitalized at the reduced price of the source material (at the price of possible use) or at the sale price if these waste is sold to the outside and reduce the amount of material costs.
Therefore, we need to fill out the tabular part on the Returnable Waste tab. Indicate the itemized item (item type - Materials), the amount of returnable waste, its price, account, cost item and item group.
When posting the document at the planned cost, it will capitalize the products produced from the customer’s materials on the debit of account 20.02 in correspondence with the credit of account 20.01 “Main production”. It will reduce material costs by the cost of returnable waste (cancels account 20.01) and capitalize waste (in our example) to account 10.06 “Other materials”.
The document Production report for a shift filled in accordance with our example and the result of its implementation are presented in Fig. 7.
It remains for us to transfer the manufactured products to the customer, to write off the consumed tolling materials, to accrue revenue to the organization “Dawn”, and to accrue debts to the customer. The production price of a unit of production for the customer in accordance with the contract is 10,000 rubles. plus VAT (18%).
The proceeds from the processing of raw materials in the amount of the contractual cost of the work is the organization's income from ordinary activities and is recognized at the date of signing by the parties of the acceptance certificate of the work performed. Simultaneously with the recognition of income, the cost of work performed is taken into account in the cost of sales of the current reporting period.
Performance of work under a contract on the territory of the Russian Federation is subject to VAT.
All of the above operations in the program can be executed with a single document Implementation of processing services.
In the header of the document, the contracting customer and the contract with him are indicated.
In the tabular part, on the Products (processing services) tab, the products manufactured and transferred to the customer, their quantity and price are selected, the planned cost is indicated. A product accounting account, an income account, an expense account, a VAT accounting account for sales (production of goods made from raw materials supplied to the organization’s core business) are automatically filled in.
In the tabular section on the Customer Materials tab, the consumed raw materials are selected. To automatically fill in the tabular part, you can use the Fill button.
In the basement of the document the invoice issued to the customer is registered.
When posting, the document will accrue debts to the customer’s counterparty on the debit of account 62.01 “Settlements with buyers and customers”, and will credit the account 90.01.1 “Revenue from activities with the main taxation system” from the proceeds. According to the debit of account 90.03 “Value Added Tax” in correspondence with the credit of account 68.02, VAT will be calculated and recorded in the sales book (Sales VAT register).
He will write off the products transferred to the customer from the account on 02.20 and recognize on the debit of account 90.02.1 “Cost of sales for activities with the main taxation system” the planned cost of production (at the end of the month, the program will calculate the actual cost of production and correct this posting), as well as write off the invoice from the credit 003.02 consumed tolling.
The completed document Implementation of processing services and the result of its implementation are shown in Fig. 8.
For employees engaged in the production of tolling raw materials, in the Employees directory, using the Payments and cost accounting link, the appropriate reflection method should be set: account - 20.01, item groups - Production from tolling raw materials, cost items - Labor remuneration. Then at the end of the month when calculating wages, the document Payroll will automatically take into account the debit of account 20.01 (with the analytics indicated by us) on labor costs and insurance premiums.
A fragment of the postings of the document Payroll is presented in Fig. 9.
For fixed assets used for production from tolling raw materials, an appropriate way of reflecting depreciation expenses should also be established - 01.20 Workshop Production from tolling raw materials Depreciation. If the purpose of using fixed assets depends on the activities of the organization, it is convenient to use the document Change in reflection of depreciation of fixed assets. At the end of the month, the routine operation Depreciation and Depreciation of Fixed Assets will automatically accrue depreciation for the debit of account 20.01 with the specified in the way expenses are reflected by the analyst.
A fragment of the routine transaction entries is shown in Fig. 10.
We are interested in the cost of production from tolling raw materials, therefore, after the end of the month, we will see two useful reference calculations.
The first is a Help-calculation of the cost of manufactured products and services rendered (Fig. 11).
From this report it can be seen that the planned cost of production from raw materials supplied by the customer is 700,000 rubles, and the actual cost amounted to 689,600 rubles. Therefore, the organization received savings in the amount of 10,400 rubles. For this amount, in the scheduled operation Closing accounts 20, 23, 25, 26, the transaction determining the cost of production will be reversed: Dt 90.02.1 - Kt 20.02.
For a detailed analysis of what expenses the actual cost of production from tolling raw materials has formed, we need a second reference calculation — Help calculation — calculation of the cost of production (Fig. 12).
In our example, the actual cost was formed from the depreciation of fixed assets, the cost of own material, from calculations with a subcontractor, from wages and insurance premiums. Slightly reduced the cost of the production of returnable waste.
M. ZHURKO,
Lecturer, Education Department 1C: Franchisee U-Soft
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Consultations on work with the 1C program
The service is open specifically for customers working with the 1C program of various configurations or who are on information and technical support (ITS). Ask your question and we will answer it with pleasure! A prerequisite for obtaining advice is the existence of a valid ITS contract Prof. An exception is the Basic version of the software 1C (version 8). For them, having a contract is not necessary.
Features of transactions on tolling raw materials are that the owner of the materials (the contractor) transfers it to another organization (processor) that has the necessary equipment and technologies to produce products from the supplied raw materials. Davalets pays for processing services. Owner does not transfer ownership of tolling materials to the processor.
Records of tolling are kept on and are not included in the balance sheet of the enterprise.
The topic of the tolling material can be divided into two blocks - accounting by the tolling and the processor.
The materials or raw materials received from the customer are not paid by the processor and are taken into account at the value specified in the contract (100 thousand rubles), on the debit of the off-balance account 003. VAT on tolling raw materials is not charged and does not increase its value.
Subcontracting to production
Subcontracting materials are transferred to production at the same contractual value.
Postings:
Postings for the production of finished goods from tolling materials
Finished products from tolling materials are taken into account at the cost of tolling raw materials actually used up for production, taking into account consumption rates and technological losses.
For the production of finished products, tolling raw materials of 90 thousand rubles were spent. Output from tolling will be accounted at the contractual value of the debit.
Wiring:
Reflection of material processing services
The costs of the processor (its materials, depreciation, salary, workshop expenses, etc.) are recorded on the debit of the 20th account and the credit of the respective accounts. They are subject to VAT. The consumed tolling raw materials are not included in this amount.
Postings:
Reflection of the return of unused materials
Along with the delivery of finished products from commissioned materials, the customer returns his unused raw materials (unless otherwise provided in the contract) at a contractual cost.
Postings:
Accounting for tolling in 1C 8.3 and posting
You can take into account tolling material in 1C 8.3 using the following documents:
Receipt of goods and services - reflects. Be careful - the type of operation must be set to “Materials for processing”:
In this case, it will be on the off-balance accounts:
Requirement invoice - A special document for the transfer of another's raw materials for processing. Raw materials must be filled in the tab "Customer Materials":
Implementation of processing services - using this document in 1C, you can reflect the processing of tolling raw materials into finished products:
The tab “Customer Materials” reflects the tolling raw materials (which we received earlier), and in the “Products” - the finished product received.
In postings, the program will write off raw materials from off-balance sheet accounts and increase the counterparty's debt (or offset the advance):
The return of the remnants of tolling materials can be issued with a document with the type of operation “From processing”:
"Products" - products that have been manufactured. We indicate the nomenclature group and order, if we carry out custom accounting. The inventory account for inventories in the warehouse is 20.02. The cost account is 20.01, since the service of converting materials into products is the work of our own workers, that is, for us it is direct production costs.
"Materials" - indicate what materials are used up for this product.
“Distribution of materials” - on this tab you can specify which material on which product went. For example, the customer gave 20 kg of mahogany. When releasing a stool and a table, you can indicate that 5 kilograms went to the stool, and 15 to the table. If this is not important, then you can check the "Auto-allocation of materials" checkbox in the settings and the program will distribute 10 kg on the stool and 10 kg on the table. Of course, in this case, after calculating the cost, the cost of the stool and table will be the same.
"Other costs" - if during the production process we had to turn to third-party agents for help, then we should indicate how much other expenses were included in the finished product. For example, on the table it was required to make a laser engraving of the family monogram. We were provided with third-party refinement services. If these services were formalized using the simplified method using the document “Goods and Services Receipt”, where we should indicate on the services tab the unit in which we are currently issuing products, then the cost of these services is on the account 20.01. It must be indicated in the “Production Shift Report”. If third-party refinement was formalized through “Ordering to a supplier” and “Receiving processing services”, then we no longer have toll material “Mahogany”, we have a “Workpiece blank with monogram”. It already contains the cost of third-party improvements and should be indicated on the materials tab.
"Distribution of other costs" - on this tab, you can indicate that third-party refinement was required only for some specific manufactured product, and not for a little bit of everything. If this is not important, we can use the “Auto-allocation of other costs” by checking the corresponding box.
"Technological operations" - if the production workers receive a salary for the transaction and you calculate it in the program, then indicate who performed what operation. In the operation itself (in the directory), the price and duration in seconds / minutes should already be laid down. The document only needs to indicate how many operations were completed. For example, the assembly operation has a rate of 2 rubles. 80 kopecks in a minute. The worker collected the stool for an hour. So we indicate the number of operations - 60.
"Performers" - artisans who worked on this product. It immediately indicates who received how much. For example, One employee could collect a stool and get 168 rubles, while another employee collected a table and received 400 rubles. At the same time, the person who spread the glue for the table and stool is on salary. We don’t indicate it anywhere.
"Distribution of technological operations" - everything is similar to the distribution of materials or other costs.
Although the program includes “Input Based on” from the “Production Shift Report” to create “Invoice-Requirement”, I recommend that the dates in the documents be corrected so that the sequence is exactly this: first the requirement, therefore the release.
Also, the release of finished products can be documented as “Completion of the item”. In this situation, it will not be necessary to draw up a “Demand-waybill”, but there will be nowhere to indicate the cost of labor and third-party completion.
As in the program 1C 8.3 Accounting 3.0 to keep records of the processing of tolling, on the processor side and on the customer side
All necessary documents can be selected on the Production tab.
The tolling scheme for the processing of materials in 1C 8.3 represents a rather long chain of actions that must be clearly observed. Let's try to systematize these actions and compile tables of the necessary documents.
Raw materials in 1C 8.3 at the processor
| №№ | Operation | Document | Document Operation Type | Postings |
| 11 | Posting tolling materials |
"Admission |
"Materials to processing » |
Dt 003.01 Ct - |
| 22 | Broadcast tolling raw materials into production |
“Invoice requirement” |
Dt 003.02 Kt003.01 |
|
| 33 | Broadcast tolling raw materials into production |
Shift Production Report |
Dt 20.02 Ct20.01 |
|
| 44 | Broadcast products to the customer |
“Transfer of goods” | Broadcast production to the customer |
No postings |
| 55 | Service implementation processing write-off materials. |
“Sales of services processing » |
Dt 62.01 Ct90.01 |
|
| 66 | Return Balance tolling |
"Return of goods to the supplier » |
From processing |
Dt - Kt 003.01 |
A document for the implementation of services solves several problems at once. The structure of the document and postings are shown in the figures below. The calculation of the cost of services for the processing of tolling is no different from the calculation of the cost of any other production services.
Important! When posting tolling raw materials, you should choose an agreement with the form “With a Buyer”.
When filling out the document “Implementation of processing services”, in the “Price” field, the price of services set by the processor must be indicated, and in the “Price planned” field, the planned cost of the service.
An example of filling out a document 1C 8.3 “Implementation of processing services”:
Processor tolling postings example:
Accounting for tolling in 1C at the customer
| №№ | Operation | Document | Document Operation Type | Postings |
| 11 |
Broadcast |
"Broadcast goods » |
"Transfer of raw materials to processing » |
Dt 10.07 Ct10.01 |
| 22 |
Returns and |
"Admission from processing " |
Dt 20.01 Ct10.07 |
It should be noted that in 1C 8.3 when transferring tolling materials for processing, materials are written off at an average cost. The type of contract must be selected “With supplier”.
The document “Receipt from processing” has the following structure:
- Products (products from tolling)
- Services (processing services provided to us by the processor)
- Used materials (tolling materials used in the production)
- Returned materials (remnants of tolling materials, if any)
- Returnable Container
- Cost account
Sample of filling in the document “Receipt from processing” in 1C 8.3 for tolling:
Example of transactions at the customer:
Thus, the program provides an opportunity to take into account all the necessary operations for the accounting of tolling materials. The main thing is to observe the chronological sequence of actions and the correctness of filling out the documents.
Based on materials: programmist1s.ru
Subcontracting raw materials — accounting is maintained by the customer of the processing services — is reflected in the subaccount opened to account 10. From this article you will learn how to transfer subcontracting raw materials (hereinafter referred to as DC) for processing, and about some features of reflection in tax accounting.
What are the operations with DS
Various operations are carried out with tolling raw materials. It could be:
- oil refining in order to obtain fuels and lubricants;
- processing of agricultural products in order to obtain preservation, cereals, flour, oil, etc .;
- processing of polyethylene in granules in order to obtain PVC products;
- construction of facilities or repair of equipment;
- other things.
The main goal for the contractor (customer) is to obtain finished products (semi-finished products) with the specified characteristics from the raw materials transferred to the processor (contractor).
Rules for the reflection of transactions with the client and contractor
The main feature of accounting for such operations is that this tolling raw materials / materials are not transferred to the ownership (balance) of the contractor - therefore, it is taken into account on the off-balance account 003 (Articles 156-157 of the Order of the Ministry of Finance of Russia dated 12.28.2001 No. 119n) . This means that the customer himself does not write off the balance sheet from the balance sheet, but transfers it to the special subaccount 7 of the analytical accounting opened for account 10 (order of the Ministry of Finance of Russia dated October 31, 2000 No. 94н).
Accordingly, the ownership of the finished product made by the contractor from the DS also remains with the processing customer (clause 1 of article 220 and clause 2 of article 703 of the Civil Code of the Russian Federation). This causes:
- The customer has the fact that the fact of transferring the DS to the processing in tax accounting (for DOS and STS) is not shown. The cost of the processing services is subsequently included in material costs, moreover, on the OST - at the time of signing the report by the processor, and on the STS - after payment for the services of the contractor. The cost of the DS transferred for processing is debited by the customer in the amount indicated by the processor in his report on the consumption of raw materials (Clause 1, Article 713 of the Civil Code of the Russian Federation).
- The contractor has the fact that he accepts DS to the off-balance account 003 at the cost specified in the processing agreement. If the contract does not contain an indication of the price of the transferred materials / raw materials, then the processor can keep records in arbitrary units of value.
Accounting features of the contractor are also determined by the fact that he:
- Opening an off-balance account is necessary for the timely monitoring of the presence and movement of DS.
- Finished products, which were produced from DS, are also recorded on the off-balance sheet account. It is accepted for storage and recorded at a notional price. Accounting is carried out by quantity and amount. It is necessary to organize analytical accounting of DS in the context of customers, by type of DS and by their location.
- The fact of receiving a DS from a customer is not reflected in tax accounting, nor are finished products manufactured for a contractor taken into account.
- The cost of work performed is recognized as revenue from sales, while the date that this fact is reflected in accounting for taxpayers on the OCH is the date the customer signed the report, and on the USN the date the payment was received from him.
You will learn about how accounting is done using off-balance accounts from our article. "Rules for accounting on off-balance accounts" .
In the case of transferring to the customer the semi-finished products obtained as a result of processing the DS, which require further refinement already at the customer’s own account, their accounting is carried out by the customer on account 21 or on a separate subaccount to account 10 at the actual price, which is determined by calculating all costs incurred (paragraph 5 7 PBU 5/01, approved by order of the Ministry of Finance of Russia dated 09.06.2001 No. 44n).
Accounting entries
The reflection in the accounting of operations with the client’s DS will be as follows:
- Dt 10.7 Kt 10.1 (10.8) - transfer of DS to the contractor;
- Dt 10.1 Kt 10.7 - receipt of processed materials;
- Dt 10.1 Kt 60 — the cost of materials processing added to the cost of materials;
- Dt 19 Kt 60 - VAT is included in the cost of processing operations;
- Dt 68 Kt 19 - VAT deducted;
- Dt 60 Kt 51 - the payment for the work performed on processing DS was transferred to the contractor;
- Dt 20 Kt 10.1 - the materials processed on the side are sent to production;
- Dt 43 Kt 20 - finished products made from DS are registered.
The customer, in the event of capitalization from the contractor of the product, which is considered a semi-finished product, can make such postings:
- Dt 21 (10.2) Kt 10.7 - write-off of DS for the manufacture of semi-finished products;
- Dt 21 (10.2) Kt 60 - assignment of the cost of processing services there;
- Dt 19 Kt 60 - VAT included for processing;
- Dt 20 Kt 21 (10.2) - the semi-finished product is put into production.
The contractor will use the following transactions in accounting with regard to transactions with a financial statement:
- Dt 003 - accepted by DS from the customer and transferred to processing;
- Dt 20 Kt 02 (10, 23, 25, 26, 60, 69, 70) - the costs of processing DS are taken into account;
- Kt 003 - finished products from the DS shipped to the customer;
- Dt 62 Kt 90.1 - reflected the proceeds from the performance of processing operations;
- Dt 90.3 Kt 68 - VAT is charged on the cost of processing operations;
- Dt 90.2 Kt 20 - the cost of processing has been written off;
- Dt 51 Kt 62 - payment was received from the customer.
NOTE! The display of information on the loan of account 10 with the contractor is possible only in relation to his own materials (for example, fuel and lubricants for equipment on which work is performed). The cost of DS in the cost of the contractor is never included.
Documentation of operations with the DS
When transferring the DS to the contractor, the customer usually draws up an invoice in the form of M-15 and always makes a note “on tolling terms” or “tolling raw materials”. Although it is possible to apply any form of primary documents, since the use of standardized forms has ceased to be mandatory since 2013. But often it is the M-15 form that is taken for the sample.
The invoice is issued in two original copies, one of which is transferred to the contractor, and the second remains in the warehouse upon dispensing.
You can learn more about this form of the invoice from the article “Unified form No. M-15 - form and sample” .
The data for the statement of the invoice is taken from the contract, order and other related documents. The contractor upon acceptance of the DS transfers to the customer a power of attorney to receive goods and materials.
Receipt of DS to the warehouse of the contractor shall be documented with the primary document, which can be issued as a receipt order of the form M-4, it also makes the note "tolling raw materials".
Form M-4 can be downloaded from the material “Documentation of inventory”.
The transfer of products produced from the supply chain from the customer to the customer shall be executed in an acceptance-transfer certificate. According to the results of the provision of processing services, the contractor also draws up a report.
The report describes the fact of using DS in processing, reflects the presence of surplus and waste. The material assets (and / or waste) remaining after processing must be returned to the customer, unless the condition for calculating work performed by surplus raw materials (returnable waste) is specified in the processing agreement. The agreement also prescribes the conditions for the transfer of returnable waste to the customer and the procedure for the disposal of non-returnable waste. It should be noted here that payment by returnable waste is a commodity exchange operation and entails not only additional taxation (for profit and VAT), but also the need to complete shipping documents for transferring returnable waste to the contractor.
Forms of the act and report are not approved at the legislative level. Therefore, the forms of these documents should be developed independently and attached as additions to the processing agreement.
The products obtained as a result of DS processing (semi-finished products that will be finalized by the customer company) are delivered by the customer to his warehouse according to the receipt order issued in the M-4 form. The document is prepared in one copy and remains with the financially responsible person.
Read more about document flow in the warehouse in our article. “Maintaining a document management system for warehouse accounting of materials” .
Features of the reflection of operations with unused balance of DS
When performing certain types of work, for example, manufacturing structures from metal, the contractor often has unused materials. Therefore, additional postings to reflect operations with these balances by the contractor and the customer-contractor may occur.
Example
After the DS processing, the materials remained on the off-balance sheet account of the contractor. Depending on the agreement between the counterparties, such situations are possible, which are displayed by the following postings.
The artist:
- Dt 10 Kt 91 - reflected waste that was donated to the contractor (in this and further cases, by agreement with the customer-contractor) is reflected;
- Dt 10 Kt 60 (76) - the remainder of the DS transferred from the contractor on account of the calculations for the work (in the amount of the cost of the transferred DS without VAT);
- Dt 19 Kt 60 (76) - in the amount of VAT on the transferred DS;
- Dt 60 (76) Kt (62) - offsetting the cost of the DS (with VAT) as payment for work performed for the contractor.
At the customer:
- Dt 10.1 Kt 10.7 - the contractor returned the materials returned by the contractor that were not used by him or remained after processing;
- Dt 62 (76) Kt 90 - the remnants of the DS from the contractor to the contractor were transferred to him as payment for work (including VAT);
- Dt 90 Kt 10.7 - the amount of the cost of materials transferred after processing, excluding VAT;
- Dt 90 Kt 68 - VAT is charged on the transferred balances;
- Dt 60 Kt 62 (76) - offsetting the cost of DS with VAT to pay for processing services.
Read about the execution of the agreement on offsetting mutual claims in the material “Settlement agreement between organizations - sample” .
Summary
In accounting, the customer and the provider of DS processing services reflect in different ways. The customer does not write off the materials / raw materials transferred for processing from the balance sheet, but reflects the transfer operation to the contractor on sub-account 10.7. The processor takes into account the received DS not in the balance sheet, but on the off-balance account 003.
A peculiarity of accounting for DS is that operations related to processing of DS are not reflected in tax accounting. The remuneration received for the services performed on the processing of DS is considered to be revenue from the sale by the contractor and expenses that increase the cost of materials transferred for processing from the contractor.
The transfer of DS to processing is usually carried out on an invoice issued in the form of M-15, with a note that the raw materials are to be supplied.
Capitalization of the DS at the contractor’s warehouse, as well as processing products at the customer’s warehouse, is carried out with receipt orders in the form of M-4. On all the primary documentation that is being formed by the contractor, a mark is made that these are tolling materials.
The fact of using DS during processing is reflected in the report of the contractor. Products produced from fuel substrates, as well as unprocessed residues and recyclable waste, are transferred under acceptance and transfer certificates indicating the quantity and cost.
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