Shipping tax surprises. Russian accountant. Delivery of goods - how to arrange to avoid problems Delivery is not included

According to research by American marketers, for 59% of online store buyers, the price of delivery affects the purchase decision, and 44% refuse to buy anything at all because of the high price of delivery. Statistics show that most shopping carts are abandoned at the checkout stage, when delivery is added to the cost of the goods. Having reached this point, the buyer begins to doubt whether he really needs this product so much. If the delivery is free, then most likely there will be no doubt. But not everyone can afford to deliver goods for free. And although this option is most attractive to the buyer, even large market players take money for delivery.

Boris Lepinskikh, director of e96.ru online store

“There are two important factors that affect shipping costs. The first is the cost of shipping. We know exactly how much the last mile costs for us in each city. The second is the market. We look at how much it costs to ship similar products from our main competitors in the category (for example, furniture or large Appliances) and get up “not higher than the market”.
In general, when setting the shipping price, different situations are possible:
a) the cost of delivery in the price and the margin is enough - the coolest situation;
b) the cost of delivery separately and then it practically covers our cost for delivery - also good;
in) various situations"subsidizing the last mile", when we are forced to reduce the cost of delivery "to the market" in order not to lose sales.

There are only three shipping cost strategies: free, shareware, and unconditionally paid. And each has its pros and cons.

Free shipping

The most beloved by buyers and the most disadvantageous, at first glance, option for the seller. But since the love of freebies is indestructible among mankind, free shipping significantly increases sales.

According to statistics, 84% of online store visitors will choose a site with free shipping to purchase.

Of course, sometimes it happens that the cost of the order is lower than the price for delivery, but the total sales allow the company to survive such cases painlessly.

Dmitry Pokataev, head of the Stoletti Kitchens online store:

“It all depends on the income of the store, if the margin allows, then you should not scare away customers with an additional markup for delivery. Although sometimes it happens that they order one stool, it costs more to bring it to the buyer than it does. Of course, it’s a shame to pay for such an order out of your own pocket, but we always put up with it.”

A free shipping strategy for all can be beneficial for a company that specializes in selling small and light items and for businesses with a high number of repeat sales, such as groceries, prepared food, water. Since there is no need to spend money on attracting new customers, they can be redistributed to pay for shipping to existing ones.

Conditionally free delivery

Strategy 1: check

Most often, free shipping has some conditions and restrictions. One of them - minimum order value. As a rule, people tend to get goods up to the right amount in order to get free shipping. Here psychology works: for the same price I will get more items. Moreover, the cost of purchased additional goods is often higher than the price for delivery. If the minimum purchase price is 1.5 thousand rubles, in the basket of goods for 1 thousand, and the delivery costs 250-300 rubles, then the majority will prefer to buy something else for 500 rubles.

Income: 600х30=18000 rubles

Gross profit: 18000 -(600x0.8x30)=3600

Shipping costs: 150x30=4500

Net profit: 3600-4500= -900 rubles

It turns out that by offering free shipping on a purchase of 600 rubles, the company is operating at a loss of 900 rubles. By simple calculations, we get that the company goes to zero with an order amount of 750 rubles:

Net profit will be zero with gross profit equal to shipping costs. We calculate income. Revenue \u003d gross profit x 100 / profit per order (4500x100 / 20 \u003d 22500)

Order amount = income / number of orders (22500/30=750)

That is, it will be profitable for the company to deliver orders more expensive than 750 rubles for free.

Yakov Grinemayer, GIANT-DVERI.Ru online store:

“In the GIANT-DOORS.Ru project, we decided to make free delivery for orders over a certain amount. For clients, this is a pleasant surprise and one of the markers of our care. From such pleasant trifles, a general positive impression of working with us is formed. It is important for us that the buyer is satisfied and shares his pleasant experience with friends, writes a review. When the volume of the order does not allow for free delivery at the planned volume contribution margin, then we charge a shipping fee. We build pricing “from the market”, so that our delivery conditions are “usual”, and do not scare away the buyer. Often, the cost of delivery is higher than the price for the client, so the margin of the goods should make it possible to compensate for these costs.

Strategy 2: from the product

Free shipping "for selected products" perfect if you need to get rid of surplus stale goods, for example, t-shirts of an unpopular color or shoes that are slow-moving. You can offer free shipping when buying multiple items, this will encourage customers to leave in your store more money. You can limit the promotion with free shipping by time.

Strategy 3: From Profit

Another free shipping option is "only for...". Club card holders or those who pay for the purchase in a certain way (only in cash or only with a card of a certain bank). Shipping costs in this case are offset by some benefit to the seller.

When paying online, an online store kills two birds with one stone: it instantly receives “live” money to its account and insures against non-repurchase of goods.

Strategy 4: from remoteness

Many local companies limit free shipping to one city or a few areas. This is due to the fact that delivery geography significantly affects its value. Time, as you know, is money. One courier can deliver several orders in one area in an hour, but it will take half a day to travel to a neighboring city, from where they ordered the notorious stool. AT monetary terms Shipping costs will vary greatly.

“There is free delivery, but only when buying from a certain amount and only in the city of Chelyabinsk. For intercity delivery, we deliver to the terminal of the transport company at our own expense. Initially, they took care of the delivery, since it was then ours competitive advantage, and now it is a mandatory requirement of the market.”

5 Ways Free Shipping Works for You

Before you offer your customers free shipping, think about whether it will break you.

7 ways to ruin an online store

1. Offer free shipping for oversized items. If the pizza can be delivered by a courier on a bicycle, then the cabinet or refrigerator must be loaded into a truck, taken to the place, lifted to the apartment. That is, in addition to transportation costs, you will have to pay for the work of at least two loaders.
2. Free delivery by courier service. Professional deliveries calculate the cost of their services based on distances and the weight or volume of the package. If your client buys a chair and needs to take it to a neighboring city, then free shipping will not only eat up the profit from the order, but also take the store into the red.
3. If the store often returns goods or refuses to redeem the order, then free shipping will only bring losses.
4. When trading low-margin goods, it is unprofitable to do free shipping. Online stores selling everyday goods, household chemicals, products for children it makes sense to offer free shipping for a minimum order amount.
5. If the delivery is more expensive than the purchased goods, then the seller will not be able to pay for it.
6. Free shipping with a limited selection of shipping methods. This is faced by online stores selling throughout Russia. For example, in remote regions, you can send an order only by Russian Post.
7. Complicated delivery. If there are 2 or more links in the product delivery chain, then making it free is unprofitable. For example, pick up goods in a warehouse and take them to the railway terminal, transport them in a container to another city, deliver them to their destination.

Paid delivery

This strategy also has several options. All of them are based on average calculations, that is, some of the buyers pay more than the service actually costs, and some pay less. Sometimes the company pays part of the shipping costs itself.

Ivan Bazdrin, online store of goods for sleep "Sonata":

“In our store, the cost of delivery, if it is paid, covers no more than 50% of the costs. We have bulky goods and need delivery to the door, and this is a plus for movers. We pay for their work ourselves.

Strategy 1: one price

One of the shipping options setting a single price. When calculating, you need to take into account many factors: in addition to the average bill, revenue and profit, you need data on geography, the share of returns, the prices of courier services if you use third-party resources, or the cost of maintaining your own couriers.

See an example of a calculation formula single tariff for delivery of one order

At the same time, the optimal price should allow not only to work at a loss, but also not to scare away customers. To calculate the cost of delivery, you will need to equate it either to the weight of the ordered goods, or to their quantity.

Most companies set fixed prices for delivery depending on the amount of the order, volumes, geography or some other parameters.

Usually one rule works here: the more the buyer pays for the goods, the less he pays for shipping.

Delivery of a toaster worth 500 rubles and an external drive worth 5 thousand rubles (we take goods that are approximately the same in weight and dimensions) will cost the same, say, 150 rubles. But the store's revenue from these two purchases differs by 10 times. So it is quite logical to redistribute the cost of delivery depending on the price: take 200 rubles for the delivery of a toaster, and 100 rubles for the delivery of a disc.

Strategy 2: real costs

In each specific case, depending on what they buy, how much they buy and where it all needs to be transported, their own price for delivery is formed. Online stores that have chosen this delivery payment option install a special calculator on their website that makes calculations for each order.

Another option is to allow the buyer to choose for himself who will deliver the goods to him. Usually in this case, a list of enterprises and companies is indicated on the page with the terms of delivery.

Which shipping payment option should I choose?

It is worth offering the buyer several delivery options to choose from, especially since the number of delivery methods also affects sales.

According to Parcel international shipping service, to to increase the number of orders by 10%, it is enough to add more delivery options to the site.

The British company Hermes conducted a similar study and found that 25% of purchases did not take place due to a limited choice of delivery methods.

In order not to miscalculate, carefully analyze everything.

• Don't make shipping free just because customers like it. Such a step should be economically justified.

Vera Frolova, online clothing store didriknaurale.ru

We don't have free shipping. There is no it because we work with the whole country, and the cost of delivery can range from 90 to 900 rubles and even higher.It is unprofitable for us to compensate the client for even part of the delivery, and working for the sake of work is also not interesting. There are orders that are easier to refuse than to fulfill them. In addition, we work with a category that, although it has a high margin during the season, also has off-season sales, when the margin level simply does not allow offering free shipping to the client. There is a sale on our website all the time.
We are a small business, and the issue of profitability and costs is acute for us - we do not have the opportunity to endlessly invest in a business just for the sake of turnover and expectation of profit sometime later. And according to the latest trends, even among major competitors, free delivery has become a promotion, and not a mandatory option. At one time we had a pickup point, we cooperated with Ozon and Boxberry as a pickup point. And we could estimate the share of free deliveries from the largest stores (for most it was paid), as well as see the percentage of order abandonment, we know how many customers do not come to redeem the goods. This information allowed us to determine our delivery policy and, after evaluating the delivery services, make the choice of our service provider.
The price for delivery is formed simply: we have chosen for ourselves the optimal courier service provider in terms of price-quality-delivery speed. We also offer an alternative delivery method - the ubiquitous mail of Russia, it will take you even to Kamchatka. And in some regions, delivery by Mail is much cheaper. For the nearby cities of Chelyabinsk, Tyumen, Perm, etc. delivery can happen the very next day and people love it. Delivery to Moscow takes 2-3 days on average, which is also very fast. In Yekaterinburg, we deliver to the points of issue of SDEC or our own home delivery. When delivery is carried out by Mail, we do not use cash on delivery. Firstly, we have repeatedly encountered delivery delays and, as a result, customer refusal to receive an order and huge costs for an unsecured service. Once we had a delay of 30 days by AIR delivery in Yar-Sale. The total cost was equal to the cost of the order that the customer did not redeem due to a delay. By the way, no one compensated us for anything. Secondly, when paying by cash on delivery, a commission is charged from the client. Calculating the cash on delivery amount so that the client does not pay a commission is a difficult process and must be done manually each time. Therefore, now, if the client wants delivery by Russian Post, then we offer him to make an advance payment for the order.

• It is worth comparing the profit from the sale of different products and setting shipping rates depending on the profit.

Increasingly, we began to receive calls to the office with questions: “Can you buy my supplier’s goods by courier or redeem an order with your own money and deliver it to me?”

For this reason, the company "TIME POST" decided to expand its range of services in the form of "Repurchase of goods" in Moscow and the Moscow region. Now you do not need to stand in traffic jams and waste your time, you just need to order the service of buying goods by courier and everything will be delivered to you on a predetermined date. Orders are accepted by e-mail and phone.

We understand how important it is to redeem the goods on time, therefore Courier service"TIME POST" will come to the rescue if you simply do not have time to buy the order and pick it up on your own. Our couriers are responsible for the safety of your goods and timely delivery to the destination.

What is the service "Repurchase of goods"?

• The courier arrives at the purchase address of the order and pays for it (in the amount of the cost of the goods) for the money transferred in advance by the Customer, and upon delivery to the final recipient, reimburses this amount from the customer. Payment for direct delivery of the order is not included in this amount and is carried out separately.

What are the advantages of the service "Repurchase of goods"?

• responsibility for the safety of the goods
• saving you time
• no need to sign up

How much does the service "Repurchase of goods" for legal entities (under the contract) cost?

• The cost of redemption by courier is free.
• The service is available without prepayment.

How much does the service “Repurchase of goods” cost for individuals?

• Shipping cost depends on distance, weight and time constraints.
• The cost of redemption by courier is 3% of the amount of the redeemed goods.
• The service is available only with 100% prepayment.

Courier service with the service of redemption of goods in Moscow

Recently, the service of courier services with the purchase of goods in Moscow and the Moscow region has become more and more in demand.

What does the service "Repurchase of goods" include? The courier arrives at the address you specified and redeems the order (in the amount of the cost of the goods) at his own expense. Upon delivery to the final recipient, the customer reimburses this amount to the courier. Payment for direct delivery of the order is not included in this amount and is carried out separately. What is the advantage of the service "Repurchase of goods"? Firstly, the TIME POST courier service is responsible for the safety of your goods. Secondly, you save your time. Thirdly, you do not need to issue a receipt and worry about your money, as we are responsible for the safety Money.

The service can be used by both individuals who do not have their own regular couriers. Our friendly and polite staff, who have completed training and are well aware of the intricacies of the courier profession, will deliver your order on time to the specified address. Order through our website, if you need a courier today, we will contact you as soon as possible. It is also possible urgent purchase of goods and delivery in Moscow, on the day of treatment.

1. If shipping is included in the price of the item

A lot has been said and written about the problems of goods delivery - for example, in the article). However, it will not be superfluous to talk about them again.

And we will start with the simplest situation - when, under the terms of the contract, the supplier is obliged to deliver the goods to the buyer, and the cost of delivery is included in the sale price of the goods.

In this case, the waybill and invoice presented to the buyer will indicate only the goods sold, there will be no mention of delivery services in these documents.

The supplier will include the costs of delivery of the goods in the sales costs, that is, regardless of whether he engages a third-party transport organization or provides delivery on his own, using his own or rented vehicles and full-time drivers, all actual expenses will be debited to account 44 “Sales expenses”.

Example 1

The retail trading company Kopeechka purchases from the wholesale trading company Mercury a consignment of goods worth 590,000 rubles, incl. VAT 90,000 rubles. The purchase price of this product in the accounting of the company "Mercury" is 370,000 rubles.

In accordance with the terms of the contract, the supplier ensures the delivery of the goods to the buyer's warehouse at his own expense, that is, the cost of delivery is included in the price of the goods.

Let us assume that in order to fulfill its delivery obligations, the Mercury company entered into an agreement with a transport company. The services of which cost 11,800 rubles, incl. VAT RUB 1,800

The Mercury accountant will record transactions with the following entries:

DEBIT 62 CREDIT 90-1

DEBIT 90-3 CREDIT 68

DEBIT 90-2 CREDIT 41-1

DEBIT 44 CREDIT 60
- 10,000 rubles. - reflected the cost of delivery of goods;
DEBIT 19 CREDIT 60
- 1800 rub. - reflected VAT on delivery costs;
DEBIT 68 CREDIT 19
- 11800 rubles. - presented for deduction of VAT on transportation costs;
DEBIT 60 CREDIT 51
- 11800 rubles. - paid transportation costs;
DEBIT 90, sub-account "Business expenses" CREDIT 44
- 10,000 rubles. - expenses for the delivery of goods are written off as part of the sale expenses (at the end of the month);
DEBIT 51 CREDIT 62

And the accountant of the Kopeechka company (provided that retail does not fall under UTII) will reflect the purchase of goods with the following entries:
DEBIT 41-2 CREDIT 60

DEBIT 19 CREDIT 60
- 90,000 rubles. - reflected VAT on these goods;
DEBIT 68 CREDIT 19

DEBIT 60 CREDIT 51
- 590,000 rubles. - paid goods.

Since with such a formalization of relations - when delivery is included in the price of goods - the activity associated with the delivery of goods to the buyer is not an independent type entrepreneurial activity organization, and the method of fulfilling the obligation of the seller to transfer the goods in accordance with the norms of paragraph 1 of Art. 458 of the Civil Code of the Russian Federation, the delivery of goods is considered as an accompanying service, inextricably linked with trade - and therefore the services for the delivery of goods in such a situation are not subject to the taxation system in the form of UTII. This interpretation was confirmed by specialists of the Ministry of Finance of Russia in a letter dated October 4, 2007 No. 03-11-04/3/389.

2. If delivery services are separated from the cost of goods

In practice, there are cases when the supplier in the waybills and invoices indicates separately the cost of the goods, and separately - the cost transport services.

In this case, both the buyer and the seller face a number of problems.

Firstly, as specialists of the Ministry of Finance of Russia explained in a letter dated February 27, 2007 No. 03-03-06 / 1/135, if, in addition to the invoice and invoice, the buyer does not have other documents confirming the fact of the provision of transport services - for example, an act signed by both parties - the buyer will not be able to recognize the amount of expenses for the delivery of goods in tax accounting.

Secondly, by highlighting services as a separate line, the supplier shows that he actually carries out two types of activities - not only trading, but also activities in the provision of transport services. If the delivery is carried out by the supplier on his own, he needs to recognize revenue and form financial results from the implementation of two types of activities, opening for these purposes different sub-accounts to account 90 "Sales", as well as to ensure the formation of the cost of transport services - for example, on account 20 "Main production".

Example 2

Let's change the conditions of example 1.

First, let's assume that the company "Mercury" delivers goods to customers on its own - it has its own or rented vehicles, hires drivers, purchases fuel, etc. The actual costs for the delivery of goods under the deal with Kopeechka amounted to 8,000 rubles.

Secondly, suppose that the cost of delivery is not included in the price of the goods, but nevertheless the obligation to arrange delivery is assigned to the supplier. In accordance with this, when issuing an invoice for the goods, the wholesale company "Mercury" registered its delivery services as a separate line, that is, the invoice reads:
- cost of goods - 590,000 rubles, incl. VAT 90,000 rubles;
- the cost of services for the delivery of goods - 11,800 rubles, incl. VAT 1800 rub.

- 590,000 rubles. - reflected the proceeds from the sale of goods;
DEBIT 90-3 CREDIT 68
- 90,000 rubles. - VAT charged;
DEBIT 90-2 CREDIT 41-1
- 370,000 rubles. - written off the purchase price of goods sold;
DEBIT 62 CREDIT 90, sub-account "Implementation of transport services"
- 11 800 rubles. - reflected the proceeds from the sale of goods;
DEBIT 90, sub-account "Implementation of transport services" CREDIT 68
- 1800 rub. - VAT charged;
DEBIT 20 CREDIT 02, 10, 70, 69 p.m.
- 8000 rub. - reflected the actual costs for the provision of transport services;
DEBIT 90, sub-account "Implementation of transport services" CREDIT 20
- 8000 rub. - written off actual cost transport services;
DEBIT 51 CREDIT 62
- 601 800 rubles. - received payment from the buyer.

DEBIT 41-2 CREDIT 60
- 500,000 rubles. – goods are accepted for accounting (excluding VAT);
DEBIT 41-2 or 44 CREDIT 60
- 10,000 rubles. - reflects the cost of transport services without VAT (these costs, depending on the accounting policy, may be included either directly in the cost of goods, or as part of the sale costs);
DEBIT 19 CREDIT 60
- 91 800 rubles. - reflected VAT on these goods and transport services;
DEBIT 68 CREDIT 19
- 91 800 rubles. – submitted for VAT deduction on purchased goods and transport services;
DEBIT 60 CREDIT 51
- 601 800 rubles. - paid for goods and transport services.

Thirdly, if no more than 20 vehicles are used for the delivery of goods, it must be taken into account that the activities to provide road transport services for the carriage of goods can be translated into UTII. Therefore, you need to carefully study the local legislation and do not forget to submit UTII declarations on a quarterly basis in a timely manner, if, nevertheless, this activity turns out to be in this mode.

In practice, there are also cases when the supplier organizes the delivery of goods by a third-party transport organization and charges the corresponding shipping cost from the buyer - that is, in fact, “re-bills” the transport company to the buyer. In such a situation, it is important to correctly formulate the terms of the contract - to prescribe that the supplier undertakes to organize the delivery of the goods, and not to deliver the goods. The difference is significant, because:

If, under the contract, the supplier is obliged to deliver the goods, formally it is he who is the person carrying out the activities for the delivery of goods, which means not only that he must recognize the revenue from the provision of such services, even if in fact he turns to a specialized transport organization to provide them, but and that he must, in cases prescribed by law, have the appropriate licenses;
- if, under the contract, the supplier is only obliged to arrange delivery, in fact he acts as an intermediary between the buyer and transport organization, and then not the entire amount charged from the buyer for delivery, but only the agreed remuneration, is considered his revenue.

Example 3

Let's change the conditions of example 1 again.

Suppose that the contract provides for the obligation of the Mercury company to organize the delivery of goods to the warehouse of the Kopeechka company, while the intermediary fee for these services is 118 rubles, incl. VAT 18 rub.

As a result, the buyer is charged RUB 601,918, including:
- cost of goods - 590,000 rubles, incl. VAT 90,000 rubles;
- the cost of delivery of goods by a third-party transport organization - 11,800 rubles, incl. VAT 1800 rubles;
- remuneration for transportation organization services in the amount of 118 rubles, incl. VAT 18 rub.

In this case, the accountant of the company "Mercury" will reflect the transactions with the following entries:

DEBIT 62 CREDIT 90, sub-account "Sale of goods"
- 590,000 rubles. - reflected the proceeds from the sale of goods;
DEBIT 90, sub-account "Sale of goods" CREDIT 68
- 90,000 rubles. - VAT charged;
DEBIT 90, sub-account "Sale of goods" CREDIT 41-1
- 370,000 rubles. - written off the purchase price of goods sold;
DEBIT 76 CREDIT 51
- 11 800 rubles. - transferred to the transport organization;
DEBIT 62 CREDIT 76
- 11 800 rubles. - reflects the buyer's debt to pay (reimburse) the cost of transport services;
DEBIT 62 CREDIT 90, sub-account "Provision of intermediary services"
- 118 rubles. - reflected the proceeds from the provision of intermediary services;
DEBIT 90, sub-account "Provision of intermediary services" CREDIT 68
- 18 rubles. - VAT charged on intermediary services;
DEBIT 51 CREDIT 62
- 601,918 rubles. - received payment from the buyer.

And the accountant of the Kopeechka company will reflect the purchase of goods with such entries (assume that all expenses associated with the purchase of goods, according to the accounting policy, are included in the purchase price of these goods):
DEBIT 41-2 CREDIT 60
- 500,000 rubles. – goods are accepted for accounting (excluding VAT);
DEBIT 41-2 CREDIT 60
- 10,000 rubles. - reflects the cost of transport services (excluding VAT);
DEBIT 41-2 CREDIT 60
- 100 rubles - reflects the cost of intermediary services related to the purchase of goods (excluding VAT);
DEBIT 19 CREDIT 60
- 91 818 rubles. - reflects VAT on goods, transport services and intermediary services;
DEBIT 68 CREDIT 19
- 91 818 rubles. - presented for VAT deduction;
- 601,918 rubles. - paid for goods and services.

3. Pickup

In all the cases discussed above, the supplier took care of the organization of delivery.

In practice, the buyer himself often deals with the problem of exporting goods from the supplier's warehouse. Moreover, he can either take the goods out with his own transport, or conclude an appropriate agreement with the carrier (transport company), so that the carrier’s representative picks up the goods from the supplier and delivers them to the buyer’s warehouse or to another agreed place.

In this case, the supplier's accounting reflects only operations for the sale of goods: revenue recognition, VAT accrual, write-off of prime cost (purchase value).

The buyer must ensure that his actual expenses for the delivery of goods.

Example 4

For the last time, we will change the conditions of example 1 - now suppose that the contract value of the goods in the amount of 590,000 rubles. shipping costs are not included and, in accordance with the terms of the contract, the Kopeechka company must organize self-delivery of the goods from the warehouse of the Mercury company.

Let us also assume that the Kopeechka company carried out the export of goods by its own transport, and its expenses for the transportation of goods amounted to 6,700 rubles. Let also the accounting policy of the Kopeechka company provide for the use of accounts 15 and 16 to reflect transactions for the purchase of goods, while the accounting value of the purchased batch of goods amounted to 505,000 rubles.

In this situation, the accountant of the company "Mercury" will reflect the transactions with the following entries:
DEBIT 62 CREDIT 90-1
- 590,000 rubles. - reflected the proceeds from the sale of goods;
DEBIT 90-3 CREDIT 68
- 90,000 rubles. - VAT charged;
DEBIT 90-2 CREDIT 41-1
- 370,000 rubles. - written off the purchase price of goods sold;
DEBIT 51 CREDIT 62
- 590,000 rubles. - received payment from the buyer.

And the accountant of the Kopeechka company will reflect the purchase of goods with the following entries:
DEBIT 41-2 CREDIT 15
- 505,000 rubles. - goods are credited at book value;
DEBIT 15 CREDIT 60
- 500,000 rubles. - reflects the purchase price of the goods (excluding VAT);
DEBIT 19 CREDIT 60
- 90,000 rubles. - reflected VAT on goods;
DEBIT 68 CREDIT 19
- 90,000 rubles. - submitted for VAT deduction on purchased goods;
DEBIT 60 CREDIT 51
- 590,000 rubles. - paid for goods;
DEBIT 15 CREDIT 02, 10, 70, 69 etc.
- 6700 rubles. - reflects the actual costs for the delivery of goods on their own;
DEBIT 16 CREDIT 15
- 1700 rub. (500,000 + 6,700 - 505,000) - the deviation in the cost of goods was written off (at the end of the month).

According to Article 510 Civil Code RF, under the supply contract, the goods are delivered to the buyer by the supplier. The obligation to transfer the goods to the buyer can be considered fulfilled at the moment the valuables are placed at the disposal of the buyer, the person indicated by him or at the moment the goods are delivered to the carrier (clauses 1, 2 of article 458 of the Civil Code of the Russian Federation). Consider possible pricing options.

The price of the goods includes shipping costs to the buyer

Since the contract price of the goods includes the cost of its transportation, in primary documents and invoices, the cost of transport services is not separately indicated. At the same time, the cost of delivery actually increases VAT, because it is already paid from the final price of the goods (taking into account its transportation) (clause 1, article 154 of the Tax Code of the Russian Federation).

For the purpose of taxation of profits, the supplier's income is recognized as sales proceeds, which is calculated on the basis of all receipts related to the goods sold, excluding VAT (clause 1, article 248, clause 2, article 249 of the Tax Code of the Russian Federation). Therefore, the proceeds from the sale of goods include its total cost, which is formed taking into account the price for delivery. At the same time, the costs of delivering goods to the buyer are taken into account by the supplier when taxing profits as part of the costs associated with production and sale (subclause 1, clause 1, article 253, article 320 of the Tax Code of the Russian Federation).

True, according to the opinion (letter dated March 19, 2007 No. 03-03-06 / 1/157), the costs of delivering goods can be included in material costs only until the moment the goods are transferred to the buyer. Therefore, if the supplier delivers the goods to the buyer's warehouse, the ownership of the goods under the terms of the contract should not pass to the buyer before the date of transfer of this goods to him in the warehouse.

The price of the goods does not include the cost of delivery to the buyer

If the seller does not include transportation costs in the price of the goods, and for its delivery to the buyer involves transport organizations, then the contract with the buyer must state that the seller is an intermediary between the carrier and the buyer in terms of transport services. In this case, the sale and purchase agreement between the seller and the buyer will contain elements of an agency agreement by the type of commission, since the seller acts on his own behalf when organizing delivery.

If the amount of remuneration for delivery is specified in the contract separately (in excess of the price of the goods), then for the seller it is income from the sale, as well as the proceeds from the sale of goods to the buyer. Other amounts received by the supplier to fulfill obligations to organize delivery are not recognized as income for profit taxation purposes (subclause 9, clause 1, article 251 of the Tax Code of the Russian Federation). Moreover, the costs of the supplier for the delivery of goods are not taken into account for the purpose of taxation of profits - they are taken into account by the buyer. Therefore, the supplier, fulfilling the obligation to deliver the goods as an agent, is obliged to provide the buyer with documents confirming the transportation costs:

• agent's report (Article 1008 of the Civil Code of the Russian Federation) with copies of documents confirming the agent's expenses (waybill, bill of lading, invoices issued by the carrier);
• an act of work performed and an invoice for the amount of remuneration (if it is provided for in the contract).

The basis for the agent's VAT is only the amount of the intermediary fee (clause 1, article 156 of the Tax Code of the Russian Federation). If the agent's remuneration is included in the price of the goods (not specified in the supply agreement separately), then only the cost of selling the goods is subject to VAT.

The invoice received from the transport organization, the supplier registers in the register of received invoices. It is not reflected in the supplier's purchase book.

The buyer pays the supplier for the cost of shipping the goods.

According to the clarifications of the Ministry of Finance of Russia (letter dated March 10, 2005 No. 03-03-01-04 / 1/103), if, in accordance with the terms of the contract, the costs of the transport organization are reimbursed by the buyer, then these costs are reflected in accounting on account 76 “Settlements with various debtors and creditors. In this case, the supplier does not provide services for the delivery of goods to the buyer, in connection with which he does not have the obligation to charge VAT and present it to the buyer on the cost of transport services (subclause 1, clause 1, article 146 of the Tax Code of the Russian Federation).

If no intermediary agreement has been concluded between the buyer of the goods and the supplier for organizing the delivery of goods to the buyer's warehouse, then the supplier has no reason to issue an invoice to the buyer, in which the indicators of the invoice received from the transport organization are transferred. The basis for reimbursement of expenses for the transportation of goods will be the report of the organization with attached copies of the transportation documents issued by the transport organization to the supplier.

Disagreements in this case arise when qualifying income and expenses in tax accounting.

The letters of the Ministry of Finance of Russia dated March 19, 2007 No. 03-03-06 / 1/157, dated October 3, 2006 No. 03-11-04 / 2/195 indicate: if the supply contract states that the buyer compensates in excess of the price transportation costs, then the amount of compensation in tax accounting is considered the income of the supplier. At the same time, payment by the supplier for the delivery of the goods will be an expense.

Note that some judges do not recognize such amounts of compensation from buyers for the delivery of goods for tax purposes as income of the supplier. And the amount of expenses for the delivery of goods paid to the transport company and subject to reimbursement by the buyer is the expense of the supplier (Decree of the Federal Antimonopoly Service of the Central District dated July 31, 2006 No. A35-6168 / 04-C3, FAS Northwestern District dated February 28, 2005 No. A05-6138 / 04-12).

Another problem is related to the practice of applying Article 162 of the Tax Code of the Russian Federation, according to which the buyer's compensation for the delivery of goods increases the supplier's VAT taxable base as "other income related to the sale." From the amount of such compensation, the supplier must calculate VAT at the estimated rate, issue an invoice in one copy and register it in the sales book. In this case, the buyer does not receive the right to a deduction.

S. Khvostova,
Deputy - Practice of LLC ACF "Expert Center "Partners""