Accounting at OSNO

If an organization applies the general taxation system and is a VAT payer, then consider the amount of this tax separately from the cost of the goods (clause 6 PBU 5/01). Upon receipt of goods, make postings:

Debit 19 Credit 60 (76...)

- Reflected VAT on credited goods;

- accepted for VAT deduction on goods received (based on the supplier's invoice).

Accounting under the simplified tax system

Organizations using simplified accounting are required to keep accounting in full (part 1 of article 2 of the Law of December 6, 2011 No. 402-FZ).

Goods received must be received including VAT. Such organizations do not have the right to VAT refunds from the budget, so the tax amount should be included in the cost of goods. Upon receipt of goods, make the following entries:

Debit 41 (15) Credit 60 (76...)

- reflected the cost of the goods received;

Debit 19 Credit 60 (76…)

Debit 41 (15) Credit 19

Accounting at UTII

Organizations - payers of UTII are required to keep accounting in full (part 1 of article 2 of the Law of December 6, 2011 No. 402-FZ).

Goods received must be received including VAT. Such organizations do not have the right to VAT refunds from the budget, so the tax amount should be included in the cost of goods. Upon receipt of goods, make postings:

Debit 41 (15) Credit 60 (76...)

- reflected the cost of the goods received;

Debit 19 Credit 60 (76…)

- the amount of VAT presented by the supplier is reflected;

Debit 41 (15) Credit 19

- the amount of VAT presented by the supplier is included in the cost of goods.

This procedure follows from the provisions of paragraph 6 of PBU 5/01 and the Instructions for the chart of accounts (accounts 15, 19, 41, 60, 76).

Situation: how to reflect in accounting input VAT for goods purchased for sale in a VATable activity? After posting, part of the goods was transferred for sale in activities subject to UTII.

When transferring goods for sale in activities subject to UTII, restore the amount of input VAT and take into account in their cost.

The organization is obliged to ensure separate accounting for transactions subject to and not subject to VAT (clauses 4, 4.1 of article 170 of the Tax Code of the Russian Federation). Input VAT on goods that are used in activities on the general taxation system can be deductible (clause 2, article 171 of the Tax Code of the Russian Federation). Input VAT on goods that are sold in activities converted to UTII is included in their cost (subclause 3, clause 2, article 170 of the Tax Code of the Russian Federation).

In accounting, the amounts of input VAT are reflected on account 19 “Value Added Tax on Acquired Values”.

Separate VAT accounting for goods purchased for use in different types activities can be organized using additional sub-accounts opened for accounts 19, 41, 90-1, 90-2, etc.

Sometimes the original purpose of the goods changes. For example, goods purchased for sale in an activity subject to VAT (wholesale trade) can be used by an organization in an activity converted to UTII (retail trade). In this case, the input VAT, previously accepted for deduction, must be restored (subclause 2, clause 3, article 170 of the Tax Code of the Russian Federation).

In accounting, include the amount of restored VAT in the cost of goods, since in this situation the tax is non-refundable (clause 6 PBU 5/01). You can change the initial cost of goods only in cases provided for by law (clause 12 PBU 5/01). Under the conditions under consideration, this requirement is met. The inclusion of input tax in the cost of goods used in transactions not subject to VAT is provided for by subparagraph 2 of paragraph 3 and subparagraph 3 of paragraph 2 of Article 170 of the Tax Code of the Russian Federation.

The transfer of goods from an activity subject to VAT to an activity not subject to this tax, reflect the entries:

Debit 41 sub-account "Goods used in activities not subject to VAT" Credit 41 sub-account "Goods used in activities subject to VAT"

- Goods intended for use in activities not subject to VAT have been credited;

Debit 19 subaccount "VATable transactions" Credit 68 subaccount "VAT settlements"

- reinstated VAT on goods used in non-VATable activities;

Debit 19 sub-account “VAT-free transactions” Credit 19 sub-account “VAT-exempt transactions”

- reflects VAT to be included in the cost of goods;

Debit 41 sub-account "Goods used in activities not subject to VAT" Credit 19 sub-account "Operations not subject to VAT"

- VAT is included in the cost of goods intended for use in activities not subject to VAT.

Cost formation methods

The trade organization must choose how to account for the costs associated with the acquisition of goods. These costs can be:

Include in the actual cost of purchased goods;

Include in selling expenses (distribution costs).

Such rules are established by paragraph 13 of PBU 5/01.

Fix the decision made in the accounting policy for accounting purposes.

The costs associated with the purchase of goods include:

Costs for the delivery of goods (loading, unloading, transportation);

Commission (intermediary) remuneration;

Other expenses arising from the purchase of goods.

If the organization takes into account the costs associated with the purchase of goods in their cost, then reflect the receipt of goods with the following entries:

Debit 41 (15) Credit 60 (76)

Debit 41 (15) Credit 60 (76)

- the costs associated with the acquisition of goods are included in their cost.

This procedure is established by the Instructions for the chart of accounts (accounts 41, 15).

An example of the reflection in accounting of operations for the acquisition of goods. The accounting policy of the organization provides that the costs associated with the acquisition of goods are included in their cost.

CJSC Alfa purchased 100 units of goods in the amount of 118,000 rubles. (including VAT - 18,000 rubles). To deliver goods to the warehouse, the organization used the services of a transport company. The cost of delivering goods to the warehouse of the organization amounted to 5900 rubles. (including VAT - 900 rubles). According to the accounting policy for accounting purposes, the cost of goods is determined taking into account the costs incurred during their acquisition.

The cost of all goods, at which they were accepted for accounting, amounted to:

(118,000 rubles - 18,000 rubles) + (5,000 rubles - 900 rubles) \u003d 105,000 rubles.

The actual cost of one unit of goods was:

RUB 105,000 : 100 pieces. = 1050 rubles.

Upon receipt of the goods, the following postings were made:

Debit 41 Credit 60
- 100,000 rubles. (118,000 rubles - 18,000 rubles) - the contractual value of the purchased goods is reflected;

Debit 19 Credit 60
- 18,000 rubles. - allocated VAT on purchased goods;

Debit 41 Credit 60
- 5000 rub. (5900 rubles - 900 rubles) - attributed to the increase in the cost of goods, services for their delivery to the warehouse of the organization;

Debit 19 Credit 60
- 900 rub. - allocated VAT on services for the delivery of goods.

If the organization takes into account the costs associated with the acquisition of goods in distribution costs, then reflect the receipt of goods with the following entries:

Debit 41 (15) Credit 60 (76)

- reflected the receipt of goods at a contractual cost;

Debit 44 Credit 60 (76)

- the costs associated with the acquisition are taken into account as part of distribution costs.

This procedure is established by the Instructions for the chart of accounts.

Ways to write off expenses

The costs associated with the acquisition of goods can be written off to the cost of sales in two ways:

Completely in the reporting period in which they were incurred;

Partially with distribution between goods sold in the reporting period and their balance.

The second option for writing off expenses allows you to more evenly form the cost of sales. Therefore, it is recommended to organizations:

With a seasonal nature of activity;

For which the share of expenses associated with the purchase of goods exceeds 10 percent of revenue.

Such rules are established by paragraph 228 Guidelines, approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.

The order of distribution of expenses

Trade organizations usually distribute only transportation costs associated with the delivery of goods to the warehouse of the organization (clause 228 of the Methodological Instructions approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n, Instructions for the Chart of Accounts). By the way, with this approach, the organization can avoid differences between accounting and tax accounting, in which such an order for the distribution of expenses is mandatory (Article 320 of the Tax Code of the Russian Federation).

When distributing, use the following order.

1. Determine the average percentage of transportation costs:

Average percentage of transportation costs	=		Transportation costs related to the balance of unsold goods at the beginning of the month + Transportation costs incurred during the month _______________________________________________________________________				×	100%
			Cost of acquiring goods sold this month + Cost of acquiring goods not sold at the end of the month

2. Determine the amount of transportation costs related to the balance of unsold goods at the end of the month:

3. Determine the amount of transportation costs related to the amount of goods sold, which will be included in the cost of goods sold for this month:

To apply this procedure, fix it in the accounting policy for accounting purposes (clause 228 of the Methodological Instructions approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n).

Ways to reflect the cost of goods

In accounting, goods are reflected at actual cost (clause 5 of PBU 5/01). An organization can do this in two ways:

The actual cost is fully accounted for on account 41 "Goods";

The actual cost consists of two components - accounting prices and deviations from them.

When using the first method, reflect the receipt of goods by posting:

Debit 41 Credit 60 (76...)

- Goods are credited at actual cost.

If the organization uses the second method, the received goods come to account 15 “Procurement and purchase material assets". The accounting price of these goods is reflected on account 41, and deviations from it - on account 16 "Deviations in the value of material assets." The actual cost of goods in this case is determined as the sum of the turnovers on both accounts.

As accounting prices, an organization can use:

The planned and estimated price approved by the organization;

negotiable price;

The actual cost of similar goods for the previous reporting period (month, quarter, year);

The average price of the group (if the planned price is set not for a specific item number, but for their group).

If the book price deviates from the actual cost by more than 10 percent, it must be revised.

This procedure follows from the provisions of the Instructions for the Chart of Accounts and paragraph 80 of the Guidelines approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.

If your organization uses discount prices, make the following entries when goods arrive:

Debit 15 Credit 60 (76...)

- the receipt of goods is reflected in the actual assessment;

Debit 41 Credit 15

- written off the goods at book value.

Write off the deviations of the actual price from the accounting price from account 15 of one of the transactions:

Debit 16 Credit 15

- written off the excess of the actual price over the accounting

or

Debit 15 Credit 16

- the excess of the accounting price over the actual price was written off.

At the end of the month, after the volume of written-off goods is determined (in accounting prices), write off the deviations related to them (Instructions for the chart of accounts). The procedure for calculating the amount of write-off deviations is similar to the procedure used when writing off deviations (CVD) for materials. Write off the variances to the same accounts to which the goods were written off:

Debit 90-2 (91-2) Credit 16

- the excess of the actual price over the accounting price for goods sold during the month (reporting period) was written off;

Debit 16 Credit 90 (91)

- the excess of the accounting price over the actual price for goods sold during the month (reporting period) was written off.

This procedure is established by the Instructions for the chart of accounts (accounts 41, 15, 16).

An example of the reflection in accounting of operations for the acquisition of goods. The organization keeps records of goods using accounts 15 and 16

CJSC "Alfa" is engaged in wholesale trade. The organization keeps records of incoming goods using accounts 15 and 16. The amounts of expenses associated with the purchase of goods are included in its cost. When writing off goods, the valuation method "at average cost" is used.
In April, Alfa purchased 50 tons of metal in the amount of 168,150 rubles. (including VAT - 25,650 rubles). The amount of expenses associated with their acquisition amounted to 17,700 rubles. (including VAT - 2770 rubles). The accounting price of the metal is 2800 rubles / t.

As of April 1, the organization's records included:
- on account 41 - metal in the amount of 10 tons for a total amount of 28,000 rubles;
- on account 16 - the balance of deviations related to this type of goods - 3000 rubles.

In April, 35 tons of metal were sold for 157,500 rubles. (including VAT - 24,026 rubles).

Debit 15 Credit 60
- 142,500 rubles. (168,150 rubles - 25,650 rubles) - the receipt of metal is reflected;

Debit 19 Credit 60
- 25 650 rubles. - VAT on purchased metal was taken into account;

Debit 68 subaccount "VAT settlements" Credit 19
- 25 650 rubles. - Accepted for VAT deduction on purchased goods;

Debit 41 Credit 15
- 140,000 rubles. (50 tons × 2800 rubles) - metal was credited at discount prices;

Debit 15 Credit 60
- 15,000 rubles. (17,700 rubles - 2,700 rubles) - expenses associated with the purchase of goods are reflected;

Debit 19 Credit 60
- 2700 rub. - VAT is taken into account on the costs associated with the purchase of goods;

Debit 68 subaccount "VAT settlements" Credit 19
- 2700 rub. - accepted for VAT deduction on expenses related to the purchase of goods;

Debit 16 Credit 15
- 17,500 rubles. (142,500 rubles + 15,000 rubles - 140,000 rubles) - the difference between the discount price and actual cost incoming metal;

Debit 62 Credit 90-1
- 157,500 rubles. - the metal is sold to the buyer;

Debit 90-3 Credit 68 sub-account "Calculations with VAT"
- 24 026 rub. - VAT is charged on the sale of metal;

Debit 90-2 Credit 41
- 98,000 rubles. (35 tons × 2800 rubles) - the book value of the metal sold was written off.

The amount of deviations, which is written off to the cost in April, the accountant of Alpha calculated as follows.

The cost of the metal in April, taking into account the balance at the beginning of the month (in discount prices), was:
2800 rub. × 10 t + 2800 rub. × 50 t = 168,000 rubles.

The sum of deviations in April, taking into account the balance at the beginning of the month, is equal to:
3000 rub. + 17,500 rubles. = 20,500 rubles.

The average percentage of variances related to the cost of goods sold was:
20 500 rub. : 168 000 rub. × 100% = 12.2%.

The amount of deviations, which is written off to the cost price in April, is equal to:
RUB 98,000 × 12.2% = 11,956 rubles.

Debit 90-2 Credit 16
- 11 956 rubles. - written off deviations for April.

Methods of accounting for the trade margin

Goods purchased for retail trade can be accounted for both with a trade margin (at the selling price) and without it (at the purchase price) (clause 13 PBU 5/01).

If the organization has decided to record goods for retail at the sales price, then make the following entries when goods are received:

Debit 41 (15) Credit 60

- goods are credited;

Debit 41 Credit 42

- reflects the trade margin for goods purchased for retail.

This procedure is established by the Instructions for the chart of accounts.

The amount of the markup (the procedure for its calculation) is set by the order of the head.

An example of the reflection in accounting of the receipt of goods intended for retail trade. The organization keeps records of incoming goods, taking into account the trade margin

Alfa CJSC, which is engaged in retail trade, received goods worth 118,000 rubles, including VAT - 18,000 rubles. The trade margin for this category of goods is 40 percent. "Alfa" accounts for goods intended for retail sale on account 41, taking into account the trade margin. Goods used in wholesale and retail trade are recorded on different sub-accounts:
- sub-account "Goods in warehouses" is used to account for goods sold in bulk;
- subaccount "Goods in retail trade" is used to account for goods with a trade margin intended for retail sale.

The Alpha accountant made the following entries in the accounting:

Debit 41-1 "Goods in warehouses" Credit 60
- 100,000 rubles. (118,000 rubles - 18,000 rubles) - the receipt of goods is reflected;

Debit 19 Credit 60
- 18,000 rubles. - allocated VAT on goods received;

Debit 68 subaccount "VAT settlements" Credit 19
- 18,000 rubles. - set for deduction of VAT presented by the seller of goods;

Debit 41-2 subaccount "Goods in retail trade" Credit 41-1 subaccount "Goods in warehouses"
- 100,000 rubles. - goods are transferred to retail trade;

Debit 41-2 subaccount "Retail Goods" Credit 42
- 40,000 rubles. (100,000 rubles × 40%) - a trade margin has been charged.

Question: When selling goods with an installment payment (commercial loan), does it become necessary to charge VAT on the amount of interest received for the sale of goods?

No, it doesn't. The sale of goods with the provision of payment by installments is recognized as a commercial loan (Article 823 of the Civil Code of the Russian Federation). The rules on a loan agreement are applied to a commercial loan (clause 2, article 823 of the Civil Code of the Russian Federation). Therefore, interest charged to the buyer for installments is recognized as payment for the use of borrowed funds. Interest on loans is not subject to VAT (subclause 15, clause 3, article 149 of the Tax Code of the Russian Federation). This rule also applies to commercial loans. Consequently, the interest received from the buyer for the sale of goods by installments is not included in the VAT tax base from the seller.

Olga Tsibizova, Deputy Director of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

1. IS IT NECESSARY TO CALCULATE VAT ON THE AMOUNT OF INTEREST RECEIVED FOR THE SALES OF GOODS WITH INSTALLMENT PAYMENT (COMMERCIAL LOAN)

No, it doesn `t need.

The sale of goods with the provision of installment payment is recognized as a commercial loan (). The rules on a loan agreement are applied to a commercial loan (clause 2, article 823 of the Civil Code of the Russian Federation). Therefore, interest charged to the buyer for installments is recognized as payment for the use of borrowed funds.

Interest on loans is not subject to VAT (). This rule also applies to commercial loans. Consequently, the interest received from the buyer for the sale of goods by installments is not included in the VAT tax base from the seller.

Such clarifications are contained in the letter of the Ministry of Finance of Russia dated June 17, 2014 No. 03-07-15 / 28722, which was sent to tax inspectorates for use in work (letter of the Federal Tax Service of Russia dated July 8, 2014 No. GD-4-3 / 13219). The letter is based on the provisions of the decision of the Plenum of the Supreme Court of the Russian Federation of October 8, 1998 No. 13 and on the conclusions of modern arbitration practice (determination of the Supreme Arbitration Court of the Russian Federation of November 1, 2012 No. VAS-14084/12, decision of the FAS of the Volga District of August 7, 2012 No. No. A12-542/2012).

It should be noted that earlier the controlling departments took the opposite position. The letters of the Ministry of Finance of Russia dated August 19, 2013 No. 03-07-11 / 33756 and dated March 20, 2009 No. 03-07-11 / 75 stated that the interest that the buyer transfers to the seller for payment by installments is fully included in the calculation of the tax base for VAT. However, with the release of later letters, the previous clarifications have lost their relevance.*

2. Is VAT charged on installment interest?

“... Under a factoring agreement, the company acquired a cash claim arising from a supply agreement. And by agreement with the debtor, she granted him a deferred payment. Should VAT be charged? on the amount of interest calculated for the grace period? .. "

When purchasing state or municipal property constituting the treasury, organizations act as tax agents for VAT. At the same time, questions arise with the procedure and deadline for paying tax, if payment is made with an installment plan. The Tax Code does not provide answers. They can be found in the letters of the Ministry of Finance of Russia.

According to the Tax Code), tax agents are recognized as persons who are entrusted with the obligation to calculate, withhold from the taxpayer and transfer taxes to budgets. In particular, the organization is recognized as a tax agent for VAT when acquiring "<…>state property not assigned to state enterprises and institutions, constituting the state treasury Russian Federation, the treasury of the republic within the Russian Federation, the treasury of the territory, region, federal city, autonomous region, autonomous district, as well as municipal property not assigned to municipal enterprises and institutions, constituting the municipal treasury of the corresponding urban, rural settlement or other municipality<…>» . The company must:
— to determine the tax by the calculation method (at the rate of 18/118);
- withhold it from the amount that must be transferred to the seller of this property;
- transfer VAT to the budget.

The use by an organization of a special regime does not relieve it of the duty of a tax agent for VAT.

However, there is a case when a company, even when buying property constituting the treasury, does not have to withhold VAT. This is a purchase land plot. The fact is that operations for the sale of land are not recognized as an object of VAT.

The company may acquire state or municipal property constituting the treasury in installments. The tax code in this case did not establish the procedure and deadline for paying VAT. The Ministry of Finance of Russia clarified these issues.

The procedure for calculating and paying VAT

When buying in installments state or municipal property constituting the treasury, the VAT tax base is determined as the amount of income that the organization-buyer transfers to the seller. In this case, the tax is calculated by the calculation method (at the rate of 18/118) at the time of transfer of money for the acquired property.
In addition, according to officials, the interest payable by the organization in the event that it is granted an installment plan for paying for property increases the tax base for VAT.

Letter of the Federal Tax Service of Russia dated May 12, 2010 N ShS-37-3 / [email protected]

Applying a tax deduction

If an organization is a VAT payer, then it can deduct the amount of tax paid to the budget when performing the duties of a tax agent. For this, the following conditions must be met:
— the acquired property is used in transactions subject to VAT and accepted for accounting;
- the amount of tax is transferred to the budget;
- the company independently compiled an invoice in 2 copies: the first is registered in the sales book, the second - in the purchase book.

In addition, the Federal Tax Service of Russia in its letter indicated that in the case of advance payment for acquired state property, the tax agent has the right to apply the deduction only if there is an invoice drawn up for advance payment, and only after the registration of this property (this circumstance must be confirmed by primary documents ).
Note that the tax agent has the right to set off immediately after the transfer of tax to the budget. This means that it can be declared already in the declaration in the period in which the VAT was paid.
If an organization acquiring state-owned property plans to use it in transactions that are not subject to VAT, it must pay tax in the general manner, but has no right to deduct it. In this case, the tax amount is included in the cost of the acquired property. In a similar manner, the amount of VAT paid by tax agents who are not VAT payers due to the application of special tax regimes or exempted from fulfilling the obligation of VAT payers.

Example

The organization purchased the building from the Municipal Property Management Committee in installments for 4 years at 5% per annum. Its cost is 6 million rubles, incl. VAT — RUB 915,254.24, monthly payment- 125,000 rubles, incl. VAT - 19,067.80 rubles, monthly installment interest - 25,000 rubles. The parties signed a sale and purchase agreement and an acceptance certificate on 01.10.2010. Money to the Municipal Property Management Committee in the amount of 105,932.20 rubles. the organization transferred 23.10.2010. State duty in the amount of 15,000 rubles. the company paid and submitted documents for state registration on 11/01/2010. The certificate of state registration of ownership of the building was received by the organization on 03.12.2010. In addition, the accountant decided not to include accrued interest for the installment payment of property in the base for calculating VAT. According to the accounting policy, interest for the use of borrowed funds does not increase the value of the acquired property. Also, the building can be taken into account as part of fixed assets not earlier than documents for state registration of rights to this real estate object are submitted.

At the same time, in accounting, the accountant must make the following entries on the acquisition of the property:
October 1, 2010

Debit 08 Credit 60
— RUB 5,084,745.76 (6,000,000 - 915,254.24) - the value of a real estate object is reflected as an investment in non-current assets on the basis of an act of acceptance and transfer of a fixed asset;

Debit 19 Credit 76 "VAT tax agent"
— 915,254.24 rubles. - reflected VAT on the acquired property;
October 23, 2010

Debit 60 Credit 51
— RUB 105,932.20 (125,000 - 19,067.80) - the first payment for the acquired property was transferred;
Debit 76 "VAT tax agent" Credit 68 "VAT"
— RUB 19,067.80 - VAT withheld when paying money to the seller;
October 29, 2010

Debit 91-2 Credit 67 "Interest on a commercial loan"
— 25,000 rubles. - accrued interest under the terms of the contract;

Debit 67 "Interest on a commercial loan" Credit 51
— 25,000 rubles. - interest for deferred payment is listed.

In November and December, the accountant must make similar entries in accounting for the transfer of debt and interest on acquired property and withholding VAT.

In addition, on 11/01/2010, the following entries must be made in the accounting:
Debit 68 "State duty" Credit 51
— 15,000 rubles. — paid the state duty for registration of ownership of real estate;

Debit 08 Credit 68 "State duty"
— 15,000 rubles. – the costs of the state duty are included in the initial cost of the property;

Debit 01 Credit 08
— RUB 5,099,745.76 (5,084,745.76 + 15,000) — the building is registered as part of fixed assets. The amount of VAT withheld by the organization in the performance of its duties as a tax agent for the IV quarter. 2010, will be: 19,067.80 rubles. x 3 months = 57,203.40 rubles.

The tax agent must transfer 1/3 of the amount of VAT withheld to the budget no later than 20.01.2011. The company can declare it for deduction already in the declaration for the IV quarter. 2010, provided that prior to its filing, the tax withheld to the budget was transferred.

The following entries will be in the account:
Debit 68 "VAT" Credit 51
— RUB 19,067.80 — the obligation of a tax agent to pay VAT to the budget has been fulfilled;

Debit 68 "VAT" Credit 19
— RUB 19,067.80 — VAT is deductible.

Not later than 02/21/2011 (02/20/2011 - Sunday) and 03/21/2011 (03/20/2011 - Sunday), the organization must pay the remaining 2/3 of the amount of VAT withheld to it - 38,135.60 rubles. (19,067.80 rubles x 2 months).

Not later than 21.02.2011:
Debit 68 "VAT" Credit 51

Not later than 21.03.2011:
Debit 68 "VAT" Credit 51
— RUB 19,067.80 — the obligation of a tax agent to pay VAT to the budget has been fulfilled.
The right to deduct the transferred VAT in the amount of RUB 38,135.60. the organization can declare only in the declaration for the I quarter. 2011, provided that prior to its submission, the tax withheld to the budget was transferred.

This will be reflected in the following entry:
Debit 68 "VAT" Credit 19
— RUB 38,135.60 — VAT is deductible.

E.N. Podlipalina,
journal expert

Article review:
A.S. Elin,
General Director of the company "Academy of Audit"

Note
A.B. Krotin, Senior Associate at Nalogovik law firm

When acquiring property constituting the treasury, the purchasing organization acts as a tax agent for VAT. She must withhold tax from the seller's income and transfer it to the budget. Moreover, if such property is purchased on an installment plan, according to the Russian Ministry of Finance (letter of the Russian Ministry of Finance dated July 29, 2010 N 03-07-11 / 320), interest on its provision should be taken into account when calculating VAT. A similar conclusion was made by specialists of the Federal Tax Service of Russia (letter of the Federal Tax Service of Russia dated May 12, 2010 N ShS-37-3 / [email protected]).

However, this view is controversial. If installment interest does not increase the price of the property, then there are no grounds for their inclusion in the VAT tax base. According to paragraph 1 of Article 154 of the Tax Code, the tax base for this tax when selling goods is determined as the cost of goods calculated in accordance with Article 40 of the Tax Code, taking into account excises (for excisable goods) and excluding VAT. This norm also states that for taxation purposes the price of goods, works or services agreed upon by the parties to the transaction is accepted. A similar case was considered by the court in favor of the taxpayer in the decision of the Federal Antimonopoly Service of the North-Western District of November 17, 2008 N A56-52426 / 2007.
Thus, interest on the installment purchase of property constituting the treasury may not be taken into account when calculating VAT. However, disputes with the tax authorities are likely.

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*(1) Letters of the Ministry of Finance of Russia No. 03-07-11/320 of 29.07.2010, No. 03-07-11/72 of 19.03.2010, No. 03-07-11/228 of 16.09.2009
*(2) Art. 24 Tax Code of the Russian Federation
*(3) cl. 3 art. 161 Tax Code of the Russian Federation
*(4) letter of the Ministry of Finance of Russia dated May 14, 2009 N 03-07-07/42
*(5) sub. 6 p. 2 art. 146 Tax Code of the Russian Federation
*(6) Letters of the Ministry of Finance of Russia No. 03-07-11/320 of 29.07.2010, No. 03-07-11/72 of 19.03.2010, No. 03-07-11/228 of 16.09.2009
*(7) letter of the Ministry of Finance of Russia dated 19.03.2010 N 03-07-11/72
*(8) letters of the Ministry of Finance of Russia dated 29.07.2010 N 03-07-11 / 320, the Federal Tax Service of Russia dated 12.05.2010 N ШС-37-3 / [email protected]
*(9) post. FAS SZO dated 11/17/2008 N A56-52426 / 2007, dated 12/14/2006 N A13-15240 / 2005-14
*(10) p. 3 art. 174 Tax Code of the Russian Federation
*(11) letters of the Ministry of Finance of Russia dated 07/29/2010 N 03-07-11/320, dated 03/19/2010 N 03-07-11/72
* (12) letter of the Federal Tax Service of Russia dated 12.08.2009 N ШС-22-3 / [email protected]
*(13) sub. 3 p. 2 art. 170 Tax Code of the Russian Federation

* The company is not responsible for the accuracy of the information contained in the author's comments posted on the site

Sale of goods with payment by installments is one of the types of commercial credit ( Art. 1057 GKU). However, now we will not go into the legal subtleties of such an operation, you can familiarize yourself with them in detail in the special issue “Taxes and Accounting”, 2013, No. 3, p. 90 .

Our goal today is to find out what are the features of accounting for the sale of a property in installments. And for this we need to understand the tax nature of the term " tally trade". Will help with this p.p. 14.1.249 NKU. It considers as such a business transaction that involves the sale by a resident or non-resident of goods to an individual or legal entities on the terms of final payment by installments, for a certain period and at a percentage.

And also this subparagraph states: sale in installments involves the transfer of goods at the disposal of the buyer at the time of making the first installment(deposit) with the transfer of ownership of such goods after final settlement.

As you can see, installment trading, from a tax point of view, is an operation that has the following characteristic features:

The goods are transferred to the buyer, subject to payment by him down payment;

Ownership of the goods passes to the buyer after final payment;

The buyer is charged interest for the provision of installment payment services.

Now let's get down to the accounting features. Let's start with accounting.

We reflect the sale of real estate in accounting

The enterprise, as a rule, uses the property for more than one year. Yes, and its value in the vast majority of cases exceeds the criterion of "low value" established by the accounting policy. Therefore, without a doubt, such an object should be taken into account as part of fixed assets with reflection on the debit of sub-account 103 "Buildings and structures". The exception is when the property is built/acquired for the purpose of subsequent sale. In this case, it is included in inventory.

In order to understand how operations on the disposal of fixed assets as a result of their sale are reflected in accounting, let's turn to P(S)BU 7 and P(S)BU 27.

With regard to fixed assets in respect of which a decision has been made to sell, P(S)BU 27 says this. Such objects are subject to translation from OS into stocks-non-current assets held for sale(with crediting to sub-account 286 “Non-current assets and disposal groups held for sale” at residual value) and their subsequent sale as reserves.

Apply the rules P(S)BU 27 and it is also necessary to transfer the object to stocks (Dt 286) if the enterprise has not previously held the fixed asset object for the purpose of sale. For example, when they did not plan to sell the OS, and the reason for the sale arose suddenly. After all, according to 33 P(S)BU 7 It is possible to directly write off objects from the balance sheet (as fixed assets) only if they are transferred free of charge or written off due to non-compliance with the asset criteria. But when selling fixed assets, they must be transferred to the category of non-current assets held for sale.

Therefore, in accounting, any sale of fixed assets must be preceded by the transfer of the object to subaccount 286

Be careful: for fixed assets that are converted into non-current assets held for sale, depreciation is not charged (clause 6 P(S)BU 27). By general rule depreciation is stopped from the month following the month of the object's retirement from the fixed assets ( clause 29 P(S)BU 7), i.e. after the month of transferring the object to subaccount 286.

After the real estate object is transferred to subaccount 286 (here the object is listed in anticipation of sale), it is reflected sale(At the same time, some period of time may elapse between these events). Do this in the same order that is provided to reflect the implementation reserves.

The income from such sale is determined in accordance with P(S)BU 15. One of the mandatory conditions for the recognition of income (proceeds) from sales, defined in item 8 given P(S)BU, is an transfer of risks and rewards associated with the ownership of the goods.

When selling goods on an installment payment basis, the seller retains legal ownership of the goods, but all risks associated with the further use of the goods, transferred to the buyer. So on the date of transfer of the property to the buyer seller reflects sales income(credit of sub-account 712 “Income from the sale of other current assets”) with a simultaneous increase accounts receivable for the sold object for the entire amount (usually the debit of sub-account 377 “Settlements with other debtors”).

The balance sheet value of the object during its implementation is written off to the debit of sub-account 943 "Cost of inventories sold".

Tax Profit Accounting for the Sale of Real Estate

Disposal of a property. In tax accounting, the procedure for selling fixed assets is regulated by pp. 146.13 - 146.14 NKU. These points any pre-sale "transfer" of fixed assets (like accounting - from fixed assets to assets held for sale) is not envisaged.

Here everything happens like this. By rule clause 146.13 of the TCU taxpayer reflects result from the sale of OS, namely:

The amount of excess income from sales over the balance sheet (i.e., residual, p.p. 14.1.9 NKU) cost of the sold object includes Other income (p.p. 135.5.11 NKU);

The amount of the excess of the book (residual) value of the object over the proceeds from its sale is included in other expenses(p.p. 138.12.1 NKU).

Comparing the income from the sale of an asset with its book value, keep in mind that:

Participates in the calculation of the result from the sale of fixed assets book value of the object at the beginning of the month following the month of its disposal(i.e. determined taking into account the accrued depreciation in the month of disposal of the object). In other words, depreciation should be charged on the cost of the object in the month of its disposal ( clause 146.15 of the TCU). So, from the month following the month in which the act of decommissioning the facility is drawn up, the seller has already does not accrue, even despite the fact that this object still retains ownership of this object (until the registration of such a right to the buyer; more on this will be discussed below). Note that the act on the decommissioning of the OS object can be drawn up before the transfer of this object to the buyer takes place;

Liquidation value (if it is established for an object, p.p. 14.1.19 NKU) in the calculation of the result from the sale of fixed assets does not participate(i.e., in no way, apparently, can not be taken into account).

Date of reflection of income from the sale of the property. Fixed assets, including real estate, for tax purposes are goods. This is reminded pp. 14.1.244, 14.1.111 NKU. What does it mean? And the fact that the date of reflection of income from the sale of real estate should be determined according to the general "commodity" rules established by Art. 137.1 NKU, - i.e. date of transfer of ownership to the buyer(for details, see "Taxes and Accounting", 2012, No. 75, p. 17), regardless of the fact of receipt of an advance payment ( p.p. 136.1.1 NKU).

What is considered in this case the date of transfer of ownership? Let's turn to Part 2 Art. 334 GKU. She says that the transfer of property is considered to be the handing it over to the acquirer or carrier, communications organization, etc. for sending, sending to the acquirer the property alienated without the obligation to deliver. Wherein part 4 given articles clarifies: rights to real estate , subject to state registration, arise from the date of such registration according to the law.

About what objects are subject to state registration, informs Art. 182 GKU. This right of ownership and other rights in rem to the property encumbrance of these rights, their emergence, transition and termination.

We conclude: the rights to real estate subject to state registration arise only from the moment of such registration

This registration is carried out in accordance with Law No. 1952 and Order No. 868*.

* For more information on the issues of state registration of real rights to real estate, you can find in the newspaper "Taxes and Accounting", 2013, No. 43, p. 4, as amended for Procedure No. 868, which entered into force on February 12, 2014.

When selling real estate on the terms of installment payment, the right of ownership to it, taking into account the norm p.p. 14.1.249 NKU transmitted not earlier than the final settlement with the buyer.

It turns out that the tax income (in the form of the difference between the income from the sale of the object and its book value at the beginning of the month following the month of its decommissioning) the seller will be able to reflect only after registration of ownership of the buyer(For more on this, see Taxes and Accounting, 2011, No. 53, p. 30). The buyer has the right to as of the date of registration of the relevant application in the application registration database (Clause 23 of Order No. 868). But this will not happen before the moment when he makes the last payment. This means that when the buyer submits an application for registration of property rights, then in addition to the relevant agreement and other required documents, it will be necessary to attach to it and payment documents, which indicate the final calculation. This follows from Clause 39 of Order No. 868. We told you about the peculiarities of registering ownership of real estate by the buyer in the newspaper “Taxes and Accounting”, 2014, No. 10, p. 41.

So, we repeat, the tax income from the sale of the property in this situation will arise from the seller on the date of state registration of ownership of the buyer. Until that moment, there can be no talk of income, even in cases where the purchase / sale agreement has already been notarized, and the property has been transferred to the buyer. By the way, this fact leads to the fact that the periods of reflection of income in accounting and tax accounting will differ.

Sale of real estate and VAT

Since fixed assets are commodities for tax purposes, an installment sale transaction is treated as goods supply (p.p. 14.1.191 NKU). For this reason, in accordance with p.p. "a" clause 185.1 of the TCU is subject to VAT at the basic rate.

The tax base in this situation is contractual value of objects sold by installments(clause 188.1 of the TCU). To the delight of VAT payers, in relations with “uncontrolled” persons*, the requirement to apply regular prices to such transactions is not put forward! But if your buyer is a “controlled” person*, then you will have to calculate the tax base, focusing on the usual prices determined according to the rules of the “transfer” Art. 39 NKU.

* "Controlled" entities include related entities - non-residents and residents that meet the criteria from p.p. 39.2.1 CCU, or “special” non-residents with an income tax rate in their state that is 5 percentage points or more lower than in Ukraine, provided that the total amount of transactions with each of such persons for a calendar year is equal to or exceeds 50 million UAH For more information on this, see "Taxes and Accounting", 2013, No. 69, No. 100, p. 5 and .

The seller's VAT liability arises according to the first event rule established by clause 187.1 of the TCU. Therefore, when transferring a property to a buyer, the seller accrues tax liabilities for VAT based on its contractual value.

And if the transfer of the object to the buyer before payment of the first installment, then the seller calculates the tax liability for VAT as follows:

On the date of receipt of the first installment - for the amount of such installment;

On the date of transfer of the object - on its unpaid cost.

For each of these dates, you need to draw up a tax invoice in the name of the buyer:

For the amount of the first installment received;

On the value of the transferred object minus the amount of the first installment.

We reflect interest on installments in accounting

The sale of a property on an installment payment basis provides that the buyer pays the seller not only the cost of the goods, but also installment interest for services rendered. This is indicated p.p. 14.1.249 NKU(see above).

Yes and Part 5 Art. 695 GKU says that the contract of sale may provide for the obligation of the buyer to pay interest on the amount corresponding to the price of the goods sold on an installment plan (ie, on credit), starting from the day the goods are transferred by the seller.

How are such percentages reflected in the seller's accounting? Everything is simple here. Now you will be convinced of it.

Interest under an installment sale agreement is recognized in the seller's accounting income based clause 20 P(S)BU 15. This happens in the reporting period to which interest relates, based on the basis of their accrual and the period of use of the relevant assets.

Such percentages are financial income, so the company reflects them on the credit of subaccount 732 "Interest received" in correspondence with the debit of subaccount 373 "Calculations on accrued income".

Tax-profitable accounting of installment interest

From the point of view of tax accounting, interest is income that the borrower pays (charges) in favor of the lender as a fee for the use of borrowed money for a definite or indefinite period Money or property ( p.p. 14.1.206 NKU).

Payment for the purchase of goods in installments is also treated as interest ( p.p. "in" p.p. 14.1.206 NKU).

The seller includes the amount of accrued interest in other income on the basis of paragraphs. 135.5.1 NKU

In this case, the date of recognition of such income is the date of recognition of interest, determined according to the accounting rules ( clause 137.8 of the TCU). So, taking into account the norms clause 20 P(S)BU 15, in tax accounting, as well as in accounting, income in the form of interest when trading in installments arise on the date of their accrual within the terms established by the contract.

Installment interest and VAT

Interest accrued as a fee for the provided installment payment service is subject to VAT at the basic rate.

The seller is liable for VAT on the date of interest calculation specified in the agreement. So claims clause 187.3 of the TCU. On the same date, the seller must draw up a tax invoice in the name of the buyer ( clause 201.4 of the TCU).

Now let's illustrate the above with an example.

Example. Enterprise "Zeus" (seller) and enterprise "Lux" (buyer) entered into a contract for the sale of a real estate object (shop building) on ​​an installment payment basis.

According to this agreement, the ownership of the object passes to the buyer after the final payment for it. The contractual cost of the object is UAH 900 thousand. (including VAT 20% -150 thousand UAH). The residual value of the building (which is an asset for the seller) is UAH 650,000. The amount of accrued depreciation conditionally - 200 thousand UAH. The liquidation value of the object in both tax and accounting is conditionally equal to zero.

Under the terms of the contract, until the transfer of the object, the buyer transfers an initial payment in the amount of UAH 240,000 to the seller's current account. (including VAT 20% - UAH 40 thousand). The rest of the property value in the amount of 660 thousand UAH. (including VAT 20% - UAH 110 thousand) is payable within 6 months.

Interest for the provision of installment payment services is set by the agreement in the amount of 2% per month of the unpaid value of the property (including VAT).

The buyer transferred the down payment in the amount established by the contract to the seller's account on February 10, 2014. The seller transferred the object to the buyer on February 17, 2014.

Suppose that the buyer registers the ownership of the property on August 18, 2014. That is, this will happen after the final payment for this object.

In the agreement, the parties provided for the following schedule for the buyer to repay the debt under the agreement (see Table 1 on p. 26):

Table 1. Schedule of repayment by the buyer of the debt under the contract

	Outstanding amount of debt at the beginning of the corresponding month, UAH.	Monthly amount of payment to repay the principal amount of the debt (excluding interest)*, UAH.	The amount of interest in the reporting month (gr. 2 x 2% : : 100%), UAH.	Amount of the next payment (group 3 + group 4), UAH
* The monthly payment amount (column 3) is calculated by dividing the total debt by the term of the contract ((900,000 UAH - 240,000 UAH) : 6 months = 110,000 UAH).

And now we will find out with the help of what records the enterprise reflects the operation for the sale of the property in its accounting and tax records (see Table 2).

Table 2. Accounting for the sale of a property in installments

			Accounting		Amount, UAH	tax accounting
1. Receiving a down payment
		Received from the buyer down payment for the property
		Reflected tax liabilities for VAT as part of the down payment
2. Transfer of the property to the buyer
		The amount of accrued depreciation on the property is written off
		The property was transferred to non-current assets held for sale
		The property was transferred to the buyer (the ownership will be transferred only after the final settlement), income from the sale of the property is reflected
		Tax liabilities for VAT are written off based on the amount of the down payment
		Reflected tax liabilities for VAT based on the unpaid value of the object
		Written off the residual value of the property to expenses
		Settlement of debts for the amount of the down payment
		Assigned to financial result:
		Income from the sale of a property
		Residual value of the property
3. Receipt of the next payment in repayment of principal and interest *
		Interest accrued on the sale of a property in installments
		Reflected tax liabilities for VAT as part of the amount of interest
		Another monthly payment received from the buyer:
		In the amount due for the goods
		In the amount of accrued interest
		The amount of accrued interest is attributed to the financial result
* Similar entries are made every month until the final payment for the property.
4. Transfer of ownership of the property to the buyer
		Ownership of the property was registered to the buyer after the final settlement
* The seller reflects tax income from the sale of a property only when the ownership of it is transferred to the buyer. This happens after the final settlement. The seller determines the amount of income by comparing the income from such a sale (based on the contract price, but not lower than the usual one) with the book value of the object at the beginning of the month following the month of its decommissioning (UAH 750 thousand - UAH 650 thousand = 100 thousand UAH).

These are the accounting wisdom of selling real estate on an installment payment basis. We are convinced that you will easily master them and any "immovable" task will be up to you. We wish you great results!

Installment or deferment of payment for goods (works, services) is a common occurrence in settlements between the supplier and the buyer (customer and contractor). But if the contract provides for the accrual of interest for installment or deferred payment, then we are talking about providing the buyer with a commercial loan and paragraph 1 of Art. 823, paragraph 4 of Art. 488 of the Civil Code of the Russian Federation. Let's see what features arise in its accounting and tax accounting, if both counterparties apply the general taxation regime.

What is a commercial loan

By itself, the condition of paying for the goods some time after the buyer receives it is not a commercial loan. The granting of a loan must be expressly provided for in the contract. clause 14 of the Resolution of the Plenums of the Supreme Court and the Supreme Arbitration Court dated 08.10.98 No. 13/14; FAS PO dated 17.01.2011 No. A49-3817 / 2010, dated 07.27.2010 No. A12-24970 / 2009; FAS SZO dated 09/01/2011 No. A56-63305 / 2010, dated 11/09/2010 No. A56-4656 / 2009; FAS MO dated May 23, 2011 No. KG-A40 / 3752-11. Then the supplier will be able to require the buyer not only to pay for the goods, but also to pay the amount of interest. In this case, the contract must specify Decree of the FAS PO dated November 19, 2009 No. А12-4139/2009:

• the amount on which interest will be charged;
• interest rate;
• interest period.

And do not confuse a commercial loan with the accrual of interest for late payment under Art. 395 of the Civil Code of the Russian Federation (responsibility for failure to fulfill a monetary obligation) Art. 395 of the Civil Code of the Russian Federation.

Commercial loan interest - will there be VAT?

When the goods are shipped, the seller charges VAT and issues an invoice for the cost of the goods specified in the contract. But is it necessary to include the amount of interest on a commercial loan in the tax base? And do I need to issue a separate invoice for interest? There are two approaches to this problem.

APPROACH 1. The amount of interest is included in the VAT tax base. Both the Ministry of Finance and the Federal Tax Service advocate for this option. Their main argument is that the interest on a commercial loan is related to the payment of goods in sub. 2 p. 1 art. 162 of the Tax Code of the Russian Federation; Letters of the Ministry of Finance dated November 29, 2010 No. 03-07-11 / 457; Federal Tax Service of May 12, 2010 No. ShS-37-3 / [email protected] . Once agreed with this and Decree of the FAS DVO dated January 27, 2010 No. Ф03-8066/2009.

If you agree with the regulatory authorities, then keep in mind that VAT calculated on the amount of interest cannot be presented to the buyer sub. "a" p. 7 sect. II Annex No. 3 to Government Decree No. 1137 dated December 26, 2011; Decree of the FAS VSO dated 05.08.2008 No. A33-3593 / 08-Ф02-3654 / 08. That is, when receiving interest from the buyer, the seller must determine the tax on their amount at the estimated rate of 18/118 or 10/110 sub. 2 p. 1 art. 162, paragraph 4 of Art. 164 Tax Code of the Russian Federation, draw up an invoice in one copy for yourself, register it in the invoice register (in part 1, without indicating the date of issue in column 2), register it in the sales book sub. "a" p. 7 sect. II Annex No. 3; p. 18 sect. Annex II No. 5 to Government Decree No. 1137 dated December 26, 2011 and pay tax to the budget.

APPROACH 2. VAT is not charged on loan interest. Interest on a commercial loan is a fee for using the loan. The buyer owes the seller money not for the goods, but for his later payment. A loan is a VAT-free operation. This means that there should be no tax as a percentage sub. 15 p. 3 art. 149 Tax Code of the Russian Federation. Most courts agree with this. Decrees of the FAS SZO dated 01/27/2012 No. A26-4056 / 2011; FAS VSO dated 05.08.2008 No. A33-3593 / 08-F02-3654 / 08; 3 ААС dated November 20, 2008 No. А33-6473/2008-03AP-3211/2008; FAS PO dated November 15, 2011 No. А12-1917/2011.

But if you do not want to argue with the tax authorities, then, of course, it is safer to calculate VAT on the amount of interest. And since this VAT is not presented to the buyer, it can be taken into account when calculating income tax in other expenses x sub. 1 p. 1 art. 264 Tax Code of the Russian Federation.

And the buyer is not allowed to deduct VAT from interest, since an invoice for interest is not issued to him Letter of the Ministry of Finance dated December 29, 2011 No. 03-07-11/356.

How interest is treated for tax purposes

On the date of sale of goods salesman includes in income from sales proceeds in the amount of the cost of goods under the contract paragraph 3 of Art. 271 Tax Code of the Russian Federation. And interest is included in other or non-operating income on the last day of each month in which it is accrued. In the month when the loan is repaid - on the repayment date a paragraph 3 of Art. 43, paragraph 6 of Art. 250, paragraph 6 of Art. 271, paragraph 4 of Art. 328 Tax Code of the Russian Federation.

Buyer recognizes interest as other or non-operating expenses on the same dates that the seller recognizes income, but within the limits, like any other interest on loans and borrowings m sub. 2 p. 1 art. 265, Art. 269, paragraph 8 of Art. 272, paragraph 4 of Art. 328 Tax Code of the Russian Federation. And if the amount of interest paid turned out to be more than the amount of interest included in income tax expenses, the difference is not taken into account for tax purposes. paragraph 8 of Art. 270 Tax Code of the Russian Federation.

How credit transactions are reflected in accounting

At seller on the day of shipment, the debit of account 62 “Settlements with buyers and customers” and the credit of account 90 “Sales” (sub-account 90-1 “Revenue”) reflect revenue in the amount of the contractual value of the goods. Interest accrued on the last day of each following month (starting from the month of the loan) can increase revenue (a similar posting is made). Or you can account for them as other income, which is more convenient, since with this approach, accounting will be closer to tax accounting: account 62 debit - account 91 credit "Other income and expenses" (subaccount 91-1) sub. "b" p. 12, pp. 4, 7 PBU 9/99. Any of the proposed options must be spelled out in the accounting policy of the organization and clause 7 PBU 1/2008.

WARNING THE MANAGER

When paying for goods by installments or deferred payment it is better to do without interest at all, simply by increasing the cost of goods. This will simplify accounting: the buyer will get rid of the rationing of interest, as well as bring his accounting closer to the tax one, and the seller will avoid problems with calculating VAT on interest.

If you decide to calculate VAT on interest, then simultaneously with the calculation of interest, you make a posting for the amount of tax: debit account 90, subaccount 90-3 "Value Added Tax" (or account 91, subaccount 91-2), - credit account 76 " Settlements with different debtors and creditors”, sub-account, for example, “Deferred tax”. After all, until interest on the loan has been credited to your account, you are not required to pay VAT on them. In the balance sheet, deferred tax will be included in other liabilities. When the interest is transferred to you, you will need to make a posting on the debit of account 76 and the credit of account 68 “Calculations on taxes and fees”.

At buyer upon receipt of the goods, only its value under the contract is taken into account. And interest will be reflected in accounting as it accrues on the last day of each month and on the date of repayment of the loan as part of other expenses (debit of account 91 “Other income and expenses”, subaccount 91-2, - credit of account 60 “Settlements with suppliers and contractors” (or accounts 76) pp. 6, 7 PBU 15/2008; pp. 11, 14.1 PBU 10/99).

In accounting, there is no rationing of expenses. And if it turns out that in tax accounting you can take into account less interest expenses than in accounting, then there will be a constant difference and a constant tax liability (PNO) pp. 4, 7 PBU 18/02. In accounting, it is reflected by posting on the debit of account 99 “Profit and Losses” and the credit of account 68 “Calculations on taxes and fees”.

If you know that for some reason it will be difficult for you to pay for goods on time, then it is better to immediately agree with the counterparty on the calculation of reasonable interest from a certain day after delivery.