How can a seller take into account the costs of delivering goods and what documents will be needed? Delivery of goods to the buyer. Possible options and tax risks for VAT Delivery of goods by supplier’s transport

As a rule, the costs of delivering goods to the buyer are borne by the supplier. Often, a third party is hired to transport products. Or the company uses its own transport for these purposes. Shipping costs may also vary. The supplier has the right to include such costs in the price of the goods. Or the buyer will reimburse the shipping costs separately. In all of these cases, the accounting and tax consequences will be different. Let's look at them in more detail.

Do-it-yourself delivery

Many companies have their own transport designed to deliver goods or products to customers. If the machine is used only for such transportation, the costs of its maintenance should be taken into account in account 44 “Sales expenses”. For profit tax purposes, these costs can be included in the tax cost. But provided that the cost of delivery is covered by the buyer. Otherwise, the costs of maintaining transport cannot be considered economically justified (letter of the Ministry of Finance of Russia dated March 19, 2007 No. 03-03-06/1/157). Funds received for delivery are reflected in account 90 “Sales”. In tax accounting they will be included in sales income. Delivery costs may be paid by the buyer separately or as part of the price of the product. Let's look at both of these options using the following examples.

Option 1: delivery is included in the price of the product

In this case, the selling price of the goods will be formed taking into account the cost of delivery. As a rule, this cost is not highlighted as a separate line in shipping documents. The costs of maintaining transport are reflected in tax accounting as part of other expenses associated with production and sales (subclause 11, clause 1, article 264 of the Tax Code of the Russian Federation).

Example 1

LLC "Magazin" sells cabinets. The goods are delivered to the buyer by our own transport. According to the contract, the cost of furniture sold including delivery is 118,000 rubles. (including VAT - 18,000 rubles). The purchase price of the cabinet is 60,000 rubles. The cost of delivering the goods to the buyer ultimately amounted to 11,800 rubles. The Store accountant will make the following entries:

Debit 62 Credit 90-1
— 118,000 rub. — the goods are sold and delivered to the buyer;

— 18,000 rub. — VAT is reflected on the cost of the goods;

Debit 90-2 Credit 41

Debit 90-2 Credit 44
— 11,800 rub. — expenses for delivery of goods are written off;

Debit 90-9 Credit 99
— 32,000 rub. (118,000 – 18,000 – 60,000 – 11,800) - profit from the sale of goods is reflected.

Option 2: shipping is separate from the product price

If the cost of delivery services is specified separately in the contract and is not included in the price of goods, then such activities will be subject to UTII. Of course, provided that no more than 20 vehicles are involved in transportation and there is a law in the region establishing an “imputed” tax for these services (letter of the Ministry of Finance of Russia dated 04/28/2005 No. 03-06-05-04/112, dated 04/11/2007 No. 03-11-04/3/109). In this case, the provision of transport services is recognized as an independent type of activity. This means that a company that trades and delivers goods to customers will have to keep separate records of these two types of activities.

Example 2

LLC "Magazin" ships goods to the buyer in the amount of 106,200 rubles. (including VAT - 16,200 rubles) and provides services for its transportation. Transport services are paid by the buyer in addition to the price of shipped products. Delivery cost - 11,800 rubles. Delivery activities are subject to UTII. The purchase price of goods is 60,000 rubles, the cost of transport services is 7,000 rubles. The following entries will be made in the organization's accounting:

Debit 62 Credit 90-1

Debit 90-3 Credit 68 subaccount “VAT calculations”

Debit 90-2 Credit 41
— 60,000 rub. — the cost of goods sold is written off;

Debit 62 Credit 90-1 subaccount “Revenue from services on UTII”
— 11,800 rub. — revenue from the provision of transport services paid by the buyer is reflected;

Debit 90-2 subaccount “Cost of sales on UTII” Credit 44
— 7000 rub. — costs of maintaining transport are written off;

Debit 90-9 Credit 99
— 34,800 rub. (106,200 – 16,200 – 60,000 + 11,800 – 7000) - reflects the financial result from the sale of goods and the provision of transport services.

Transportation by contractor

When the selling company is not able to deliver goods to customers on its own, it can enter into an agreement to organize transportation with a specialized transport company. Shipping costs may also be included in the product price or paid separately.

Option 1: Product price includes freight

With this option, the cost of delivery will be one of the components of the proceeds from the sale of goods. And everything that the seller pays to the carrier for his services is an expense associated with such a sale. Therefore, the supplier will be able to classify it as an expense when calculating income tax. Moreover, regardless of whether he delivers purchased goods or products of his own production (letter of the Ministry of Finance of Russia dated November 17, 2006 No. 03-03-04/1/770).

Example 3

Under the terms of the supply agreement, Magazin LLC delivers its own products (furniture) to the buyer’s warehouse. Delivery costs are included in the price of furniture. The total delivery price is RUB 118,000. (including VAT - 18,000 rubles). Product cost - 60,000 rubles. To deliver the goods, the Store used the services of the transport company Transportnik LLC. The cost of services was 11,800 rubles. (including VAT - 1800 rubles). The Store accountant will make the following entries:

Debit 51 Credit 62
— 118,000 rub. — money has been received for the goods from the buyer;

Debit 62 Credit 90-1
— 118,000 rub. — revenue from sales of products is reflected;

Debit 90-3 Credit 68 subaccount “VAT calculations”
— 18,000 rub. — VAT is charged on revenue;

Debit 90-2 Credit 43
— 60,000 rub. — the cost of production is written off;

Debit 44 Credit 60
— 10,000 rub. (11,800 – 1800) — delivery costs are reflected;

Debit 19 Credit 60
— 1800 rub. — input VAT on delivery costs is taken into account;

Debit 68 subaccount “VAT calculations” Credit 19
— 1800 rub. — reflected tax deduction;

Debit 90-2 Credit 44
— 10,000 rub. — transportation costs written off;

Debit 90-9 Credit 99
— 30,000 rub. (118,000 – 18,000 – 60,000 – 10,000) - profit from product sales is reflected;

Debit 60 Credit 51
— 11,800 rub. — paid for the services of the transport company.

Option 2: shipping cost is separate from the product price

In this case, the seller deducts money from the buyer for delivery and transfers it to the carrier. Since the money received does not belong to the supplier, it is not included in income. Moreover, both in accounting and tax accounting. Often the seller receives a fee for such mediation. Then the positive difference between the amount received for delivery from the buyer and that transferred to the carrier will be taxable income.

Example 4

Let's use the conditions of example 3. The only difference is that the cost of delivery is not included in the price of products sold. The buyer will reimburse its cost separately. Therefore, the total delivery price will be equal to RUB 106,200. (including VAT - 16,200 rubles) In addition, the agreement between the seller and the carrier states that Magazin LLC collects money for delivery from buyers and transfers it to Transportnik LLC. The “Shop”’s remuneration for intermediary services is 10 percent of the cost of transportation. In this case, the “Store” will make the following accounting entries:

Debit 51 Credit 62
— 118,000 rub. (106,200 + 11,800) - the buyer paid for the products and delivery costs;

Debit 62 Credit 90-1
— 106,200 rub. — revenue from sales of products is reflected;

Debit 90-3 Credit 68 subaccount “VAT calculations”
— 16,200 rub. — VAT is charged on sales;

Debit 90-2 Credit 43
— 60,000 rub. — the cost of products sold is written off;

Debit 76 subaccount “Settlements with the carrier” Credit 90-1
— 1180 rub. (RUB 11,800 × 10%)—remuneration for intermediary services is reflected;

Debit 90-3 Credit 68 subaccount “VAT calculations”
— 180 rub. — VAT is charged on revenue from intermediary services;

Debit 90-9 Credit 99
— 31,000 rub. (106,200 – 16,200 – 60,000 + 1180 – 180) - reflects the financial result from the sale of products and the provision of intermediary services;

Debit 62 Credit 76 subaccount “Settlements with the carrier”
— 11,800 rub. — reflects the cost of delivery, which was reimbursed by the buyer;

Debit 76 subaccount “Settlements with the carrier” Credit 51
— 10,620 rub. (11 800 – 1180) - paid for the services of a transport company.

Expert "NA" E.N. Tarasova

In this lesson we will learn how to include additional costs associated with the purchase of inventory items into the cost of these items.

Situation. We purchased from the supplier 10 seats 1500 rubles each and 5 sofas 5000 rubles each. The total purchase amount was 40,000 rubles.

The supplier provided us with a transport service to deliver the purchased goods to our warehouse. The cost of the service was 3,000 rubles (including the work of loaders).

Our accounting policy stipulates that all costs associated with the purchase of goods included in the cost these goods in proportion to them(products) cost.

It is required to reflect the purchase of goods in 1C: Accounting 8.3 (edition 3.0), and then distribute transport costs to the cost of goods according to their price.

Let me remind you that this is a lesson, so you can safely repeat my steps in your database (preferably a copy or a training one).

So let's get started

First, we will reflect the receipt of goods.

Go to the “Purchases” section, “Receipts (acts, invoices)”:

Create a new document "Goods (invoice)":

We indicate our supplier, warehouse, as well as armchairs and sofas:

We carry out the document.

According to the resulting postings, the cost of 1 chair is 1,500 rubles, and 1 sofa is 5,000 rubles:

We will reflect additional costs (delivery and work of loaders).

To do this, go to the “Purchases” section and select “Receipt of additional expenses”:

We create a new document, fill in the transport service provider; service content; amount and method of distribution:

Go to the "Products" tab. You can specify all the items for which you need to distribute expenses manually (the "Add" button), but we will fill them in based on the receipt document.

Click the "Fill in upon receipt" button:

And we indicate the receipt that we scored a little higher.

The table part was filled in automatically.

Pay attention to the “Amount” column; it is on the basis of this column that additional expenses will be distributed.

Let's calculate it ourselves first.

Coefficient additional expenses for armchair will be: 15000 / (15000 + 25000) = 0.375

Coefficient for sofas: 25000 / (15000 + 25000) = 0.625

Means on the chairs you will have 3000 * 0.375 = 1125 rubles additional expenses.

A on the sofas 3000 * 0.625 = 1875 rubles additional expenses.

We carry out the document:

And we see that 1C automatically performed the same calculation as we did.

At the moment, the cost of 1 chair has increased to (15000 + 1125) / 10 = 1612.5 rubles, and the cost of 1 sofa has increased to (25000 + 1875) / 5 = 5375 rubles.

Now let’s abstract from the conditions of our training example and imagine that we need, in addition to the already allocated 3,000, to attribute an additional 500 rubles to the cost of the chair.

For this purpose, use the additional column “Additional expenses”. We indicate in it in the line with chairs the amount of 500 rubles:

Let's look at the document again:

And we see that the distributed cost per chair has increased by an additional 500 rubles.

This is how easy it is to distribute additional costs for inventory items in 1C: Accounting 8.3 (revision 3.0).

We're great, that's all

By the way, for new lessons...

Sincerely, Vladimir Milkin(teacher

Typically, the contractor purchases the materials himself, unless the contract provides otherwise. Some suppliers issue separate invoices, for example for concrete and mixer truck delivery services. Others indicate both materials and delivery in one invoice (without a certificate). What is better: include the cost of delivery in the cost of materials or take it into account separately?

Tax accounting
Before considering various options for processing documents for receiving materials and their delivery, it should be noted that in any case, delivery costs are recognized in tax accounting as part of material costs. Since the cost of inventories (MPI), included in material costs, is determined based on their acquisition prices (excluding VAT and excise taxes, except for cases provided for by the Tax Code of the Russian Federation), taking into account transportation costs. This is established by paragraph 2 of Article 25 of the Tax Code of the Russian Federation. In this case, it is recommended to classify material costs as direct (clause 1 of Article 318 of the Tax Code of the Russian Federation).

The company independently determines in its accounting policy for profit tax purposes a list of direct expenses associated with the production of goods (performance of work, provision of services).

Accounting
In accounting, the costs of delivering materials are classified as material costs as part of expenses for ordinary activities. This follows from paragraph 5 of PBU 10/99, approved by order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n. At the same time, as in tax accounting, they must be included as transportation and procurement costs (TPP) in the actual cost of purchased materials.

These rules are defined in paragraph 6 of PBU 5/01 and paragraph 68 of the Guidelines for accounting of inventories. These regulatory documents were approved by orders of the Ministry of Finance of Russia dated June 9, 2001 No. 44n and dated December 28, 2001 No. 119n, respectively.

Design options

Delivery is not allocated
All supplier costs for the delivery of materials are included in the cost of materials and are not indicated separately in the documents. This case is the most convenient for the buyer. Materials are received at a cost that already includes delivery costs, and their further movement is reflected in the accounting registers in the usual manner.

Delivery is issued in separate documents
The delivery cost is indicated separately; the supplier, in addition to the shipping documents for the materials, presents the delivery documents to the buyer. This option requires increased attention to the composition of the documents for delivery services, since the legality of the buyer taking these expenses into account will depend on this.

In addition to documents for the goods (waybill in form No. TORG-12, invoices), the supplier must provide the buyer with a waybill and an invoice for transport services. You must understand that in this case the supplier provides (on its own or with the involvement of a third-party transport organization) services for the transportation of building materials. The primary document confirming the fact of their provision is the bill of lading.

Delivery is provided without paperwork
The supplier indicated the cost of transport services as a separate line in the shipping documents (waybill in form No. TORG-12, invoice). Despite the fact that form No. TORG-12 is not intended to document the fact of service provision, in practice, quite often the supplier indicates in a separate line the cost of work and services associated with the shipment of materials. Including services for preparation for sale, packaging, loading, and delivery to the buyer.

If the supplier has not submitted any more documents, then the buyer, the contractor, may have problems. As noted above, the primary document confirming the provision of transport services is the invoice. Its absence may be grounds for refusal to recognize the amount of costs for delivery of materials indicated in the documents for the goods as a separate line.

Selecting an accounting order
Separating transport costs from the cost of supplied materials, in addition to creating the problems that have already been mentioned, will add to the work of the accounting department in terms of accepting and reflecting transport costs in the accounting and tax registers. Since in the case of the purchase of building materials, the costs of their purchase are, by their nature, direct and should increase the cost of the materials, the delivery amount indicated in the invoices or allocated in the shipping documents must be distributed over the entire delivered goods. For example, in proportion to the purchase price of each item, thereby increasing the actual cost of materials received. Or take them into account separately, writing them off at the end of the reporting period.

It’s also good if transportation costs are given in relation to each batch of goods (that is, to a specific invoice). What if the supplier issues documents to pay for delivery without such a link, say, periodically, for a certain period of time? Then the organization will have to establish and consolidate in its accounting policies a method for distributing transportation costs to the cost of materials received.

The use of a separate subaccount of account 10 “Materials” to attribute delivery costs to it is often used in practice, although it does not seem entirely methodologically correct. The above provisions of the legislation on accounting and tax accounting require the inclusion of transportation and procurement costs in the actual cost of materials. This means that on account 10 and in the accounting and tax registers, each unit of inventories must be accounted for at a cost that includes all costs for its acquisition, including delivery.

But with a large volume of operations involving the movement of materials, it is not easy to organize such accounting.

Therefore, as stated in paragraph 83 of the Guidelines for accounting of inventories, transportation and procurement costs can be taken into account by:

A) assigning goods and materials to a separate account (account 15 “Procurement and acquisition of material assets”) according to the supplier’s payment documents;

B) assigning TZR to a separate sub-account to account 10 “Materials”;

C) direct (direct) inclusion of TRP in the actual cost of the material.

At the same time, the direct (direct) inclusion of TRP in the actual cost of materials is advisable in organizations with a small range of materials, as well as in the case of significant importance of individual types and groups of materials.

The option for accounting for goods and materials is established by the organization independently in its accounting policies.

Another technique
If an organization decides to take into account transportation and procurement costs separately (in separate subaccounts to account 10 or account 15), then it will have to develop a methodology for calculating the share of such costs related to materials transferred into production each time they are written off or based on the results of the reporting period.

When applying the TKR accounting method by adding delivery costs to account 15, deviations in the cost of materials (the difference between the actual cost of purchased materials and their book price) include the amount of TKR and the difference between the cost of the material at the contract price and its book price. The amount of deviations at the end of the reporting period is written off in full to account 16 “Deviations in the cost of material assets.”

Transportation and procurement costs or deviations in the cost of building materials related to materials released into production are subject to monthly write-off to the accounting accounts that reflect the consumption of the relevant materials, for example, to account 20 “Main production”.

Write-off of inventories for individual types or groups of materials is carried out in proportion to the accounting cost of materials based on the ratio of the balance of inventories at the beginning of the month (reporting period) and current inventories for the month (reporting period) to the amount of the balance of materials at the beginning of the month (reporting period) and received materials during the month (reporting period) at book value (clause 87 of the Guidelines for accounting of inventories).

The given example and consideration of other options for accounting for transportation costs show that for the purchasing organization it is more convenient to have an option in which the supplier does not allocate transportation costs, but includes them in the cost of building materials. Registration of delivery costs as an additional service increases document flow and increases the complexity of accounting.

Delivery costs in both accounting and tax accounting are included in the cost of purchased inventories. The organization determines the method of accounting for delivery costs in the cost of materials independently.

According to Article 510 of the Civil Code of the Russian Federation, under a supply agreement, 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 of placing the valuables at the disposal of the buyer, the person indicated by him or at the time of delivery of the cargo to the carrier (clauses 1, 2 of Article 458 of the Civil Code of the Russian Federation). Let's consider possible pricing options.

The price of the product includes delivery costs to the buyer

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

For profit tax purposes, the supplier’s income recognizes sales revenue, which is calculated on the basis of all receipts associated with goods sold, excluding VAT (clause 1 of Article 248, clause 2 of Article 249 of the Tax Code of the Russian Federation). Therefore, revenue from the sale of goods includes its full cost, which is formed taking into account the price of 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 expenses associated with production and sales (subclause 1, clause 1, article 253, article 320 of the Tax Code of the Russian Federation).

True, in 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 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 at the warehouse.

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

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

If the amount of remuneration for delivery is specified separately in the contract (in addition to the price of the goods), then for the seller it is income from the sale, just like 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 tax purposes (subclause 9, clause 1, article 251 of the Tax Code of the Russian Federation). Moreover, the supplier’s costs for delivering goods are not taken into account for profit tax purposes - they are taken into account by the buyer. Therefore, the supplier, fulfilling its obligations to deliver goods as an agent, is obliged to provide the buyer with documents confirming transportation costs:

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

The basis for VAT for an agent is only the amount of intermediary remuneration (clause 1 of Article 156 of the Tax Code of the Russian Federation). If the agent’s remuneration is taken into account in the price of the goods (not specified separately in the supply agreement), then only the cost of sales of the goods is subject to VAT.

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

The buyer compensates the costs of delivery of goods to the supplier.

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 different debtors and creditors." In this case, the supplier does not provide services for the delivery of goods to the buyer, and therefore 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 an intermediary agreement has not been concluded between the buyer of goods and the supplier to organize the delivery of goods to the buyer’s warehouse, then the supplier has no reason to issue an invoice to the buyer, which transfers the invoice indicators received from the transport organization. The basis for reimbursement of the costs of transporting goods will be a report from the organization with attached copies of transportation documents issued by the transport organization to the supplier.

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

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 agreement states that the buyer compensates in excess of the price transportation costs, then the amount of compensation in tax accounting is considered the supplier’s income. At the same time, payment by the supplier for 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 as income of the supplier for tax purposes. And the amount of costs for the delivery of goods paid to the transport company and subject to reimbursement by the buyer is the supplier’s expense (resolution of the Federal Antimonopoly Service of the Central District dated July 31, 2006 No. A35-6168/04-C3, Federal Antimonopoly Service of the 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 compensation by the buyer for the costs of delivering goods increases the supplier’s VAT taxable base as “other income related to sales.” The supplier must calculate VAT on the amount of such compensation at the estimated rate, issue an invoice in one copy and register it in the sales book. The buyer does not receive the right to deduction.

S. Khvostova,
Deputy - practitioner of LLC AKF "Expert Center "Partners""

Often, when selling finished products (goods), the supplier organization organizes their delivery to the buyer. In this case, delivery costs may be included in the cost of the finished product(s). In addition, other options are possible:

• Delivery costs are billed to the buyer in excess of the price of the purchased product(s) ;

• Delivery costs are borne by the buyer and arranged by the supplier (under an intermediary agreement, a transport expedition agreement).

Cargo delivery services are licensed if they are provided by the following modes of transport:

• sea ​​(if dangerous goods are transported) (clause 21, part 1, article 12 of the Law of May 4, 2011 No. 99-FZ);

• inland waterway (if dangerous goods are transported) (clause 21, part 1, article 12 of the Law of May 4, 2011 No. 99-FZ);

• air (clause 23, part 1, article 12 of the Law of May 4, 2011 No. 99-FZ);

• by rail (if dangerous goods are transported (clause 26, part 1, article 12 of Law No. 99-FZ of May 4, 2011).

When delivering finished products (goods) to customers, the supplier may use its own transport or engage a third-party organization (carrier) for delivery.

Documentation

Documentation of the shipment of finished products (goods) depends on which of these options for paying delivery costs is provided for in the contract.

If delivery costs are included in the cost of products (goods), then the seller does not issue an invoice separately.

If delivery costs are billed to the buyer in excess of the price of the product (goods), the invoice for delivery services is issued by the seller, who, as a rule, provides services for delivering the products (goods) to the buyer's warehouse.

The third option is that the seller provides additional services to the buyer related to arranging delivery. In this case, the seller himself does not deliver the products (goods). Such services must be confirmed by a report (service provision certificate). The invoice is issued by the transport company.

For more information on documenting the delivery of finished products (goods), see:

Accounting

If the costs of delivering finished products (goods) to the buyer are included in the cost of finished products (goods), then they are reflected in the supplier’s accounting as follows:

Debit 44 Credit 23 (60, 02, 10, 70, 69...)

- the costs of delivering finished products (goods) to the buyer are taken into account;

Debit 62 Credit 90-1

- revenue from the sale of finished products (goods), the price of which includes delivery charges, is reflected;

Debit 90-2 Credit 44

- delivery costs are included in the costs of the reporting period.

Such rules are established by paragraph 214 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n and the Instructions for the Chart of Accounts.

BASIC

The procedure for accounting for the costs of delivering finished products depends on how the manufacturing organization determines income and expenses for income tax: accrual method or cash method.

Under the accrual method, shipping costs may be included in composition of direct or indirect costs as decided by the organization (Clause 1 of Article 318 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated February 24, 2011 No. KE-4-3/2952). If delivery costs are included in direct expenses, they will reduce income tax as revenue from the sale of finished products is recognized. If these costs relate to indirect costs, then they can be taken into account in the period in which they were incurred, regardless of the date of sale of the finished product. This is stated in paragraph 2 of Article 318 of the Tax Code of the Russian Federation. At the same time, the specific date of recognition of expenses depends on their type. The dates of recognition of certain types of expenses using the accrual method are given in table.

When using the cash method, take into account the costs of delivering finished products as they are paid (with the exception of depreciation on fixed assets used for delivery, which will be taken into account in the accrual period) (Clause 3 of Article 273 of the Tax Code of the Russian Federation). For example, take into account the cost of wages for a driver delivering products at the time of payment. The dates of recognition of certain types of expenses under the cash method are given in table.

Trade organizations take into account the costs of delivering goods in the following order. With the accrual method, delivery costs reduce income tax in the period in which they were incurred (regardless of the date of payment) (Article 320 of the Tax Code of the Russian Federation).

With the cash method, take into account the costs of delivering goods as they are paid for (with the exception of depreciation on fixed assets used for delivery, which will be taken into account in the accrual period). For example, take into account the cost of wages for a driver involved in delivery at the time of payment. Such rules are established by paragraph 3 of Article 273 of the Tax Code of the Russian Federation.

“Input” VAT on costs associated with delivery (for example, payment for the services of a third-party transport company) can be deducted subject to the general conditions for applying the deduction (Articles 171, 172 of the Tax Code of the Russian Federation).

An example of how delivery costs included in the price of finished products are reflected in accounting and tax purposes. The organization applies a general taxation system

OJSC "Production Company "Master"" is engaged in the manufacture of bricks. According to the purchase and sale agreement, ownership of the shipped products passes to the buyer at the time of receipt. The “master” delivers the products to the buyer at his own expense. In March, for delivery to the buyer of a batch of 10,000 pieces costing 118,000 rubles. (including VAT - 18,000 rubles) a transport company was hired. The cost of transportation services amounted to 23,600 rubles. (including VAT - 3600 rubles). The buyer does not pay separately for delivery. The organization approved the same list of direct costs in both accounting and tax accounting, therefore the cost of finished products is the same and amounts to 40,000 rubles. The costs of delivering finished products to the buyer are not included in the list of direct costs in either accounting or tax accounting. The organization calculates income tax on a monthly accrual basis.

The accountant reflected the sale of finished products in March with the following entries:

Debit 44 Credit 60
- 20,000 rub. (RUB 23,600 - RUB 3,600) - the cost of services for the delivery of finished products is taken into account;

Debit 19 Credit 60
- 3600 rub. - VAT is allocated on delivery services;

Debit 68 subaccount “VAT calculations” Credit 19
- 3600 rub. - accepted for deduction of VAT on delivery services;

Debit 62 Credit 90-1
- 118,000 rub. - finished products were shipped to the buyer;

Debit 90-3 Credit 68 subaccount “VAT calculations”
- 18,000 rub. - VAT is charged on sold finished products;

Debit 90-2 Credit 43
- 40,000 rub. - the cost of finished products sold is written off;

Debit 90-2 Credit 44
- 20,000 rub. - expenses for delivery of finished products are written off.

When calculating income tax, the dates for recognizing delivery costs and writing off the cost of products sold coincided. This is explained by the fact that income from the sale of finished products was recognized in the same month in which it was delivered. When calculating income tax in March, income in the amount of 100,000 rubles was recognized. (RUB 118,000 - RUB 18,000) and expenses in the amount of RUB 60,000. (RUB 20,000 + RUB 40,000).

simplified tax system

The tax base of simplified organizations that pay a single tax on income does not reduce the costs of delivering finished products (goods) (clause 1 of Article 346.14 of the Tax Code of the Russian Federation).

The costs of delivering finished products (goods) to the buyer can be taken into account by organizations that pay a single tax on the difference between income and expenses. When calculating the tax base, recognize only those costs that are listed in paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation (for example, payment for the services of third-party transport companies, the driver’s salary for delivery using your own transport, etc.). For more information on the simplified procedure for accounting for expenses by an organization, see What expenses should be taken into account when calculating the single tax on the simplified tax system? .

The date of recognition of expenses is the date of their payment, unless a special recognition procedure is established for them (clause 2 of Article 346.17 of the Tax Code of the Russian Federation). For the procedure for recognizing individual expenses, see table.

There is no need to pay UTII when delivering finished products (goods) to customers. For more information, see .

UTII

If the sale of finished products (goods) falls under UTII, then the costs of their delivery do not affect the calculation of the single tax, since when determining the single tax, only the organization’s imputed income is taken into account (Article 346.29 of the Tax Code of the Russian Federation).

There is no need to calculate UTII for a separate type of activity - transportation of goods. For more information, seeWhat road transport services are covered by UTII? .

OSNO and UTII

If the costs of delivering goods to customers simultaneously relate to the activities of an organization subject to UTII and activities under the general taxation system, then their amount should be distributed (Clause 9 of Article 274 of the Tax Code of the Russian Federation). Costs for the delivery of goods related to one type of activity of the organization do not need to be distributed.

The amount of VAT allocated in the invoice of the transport company engaged for delivery, distribute according to the methodology defined in paragraph 4.1 of Article 170 of the Tax Code of the Russian Federation.

To the received share of expenses for the activities of an organization subject to UTII, add the amount of VAT that cannot be deducted (subclause 3, clause 2, article 170 of the Tax Code of the Russian Federation).