Any buyer is pleased to receive something for free. It is this magic word that is considered the most effective in advertising. And quite often, suppliers give bonus products to buyers for a certain amount of purchases. These may be goods similar to those that the buyer has already bought. And there may be completely different ones - chosen at the discretion of the seller himself. Also, suppliers often give free samples of their products or goods to those who have not bought them before. Moreover, not only Russian sellers do this, foreign companies also resort to distributing free bonus goods and samples.
To refuse a free product or other valuables that can be sold or somehow used (for example, as raw materials or materials), of course, is stupid. However, if the invoice for such goods has a zero price, then the recipient may have tax difficulties. However, they may be from the seller himself. Therefore, when an accountant sees a product with a zero price in an invoice, questions arise: how to take this into account, what taxes to pay and what to do so that such difficulties do not arise in the future?
"Accounting" difficulties for the buyer
So, you have received a product or sample for free from your supplier. If a zero price is indicated on the invoice for their receipt, this is the basis for the inspectors to consider them received free of charge. And as a result - to present special requirements when calculating taxes.
We include the value of free goods received in "profitable" income
Of course, the first thing that the inspectors demand to pay is income tax on the value of goods received free of charge. a paragraph 2 of Art. 248, paragraph 8 of Art. 250 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance of Russia dated January 19, 2006 No. 03-03-04 / 1/44; Letter of the Federal Tax Service of Russia for Moscow dated April 29, 2008 No. 20-12/041762.1. The Ministry of Finance believes that it should be defined as a market price and taken into account in income X Art. 40, paragraph 8 of Art. 250, sub. 1 p. 4 art. 271 Tax Code of the Russian Federation.
If you buy similar products from your supplier, then the market value is easy to determine: it will be equal to the price of a regular purchase. and paragraph 5 of Art. 40 Tax Code of the Russian Federation.
But if the supplier gave you other goods that you have not previously bought from him, or if you received free samples new products or goods, the market value is difficult to determine. You simply do not have data for this initially. Therefore, in order to avoid difficulties with the inspectors, it is better to stock up on documents from which the cost of the goods you received (or at least similar ones) would be visible.
The simplest thing is to ask the seller for a certificate (signed and stamped) of the usual price for the sale of goods or other valuables that he gave you for free. If you received goods from a foreign counterparty, then you can take their customs value as the market price.
Well, if none of the above options suits you, then you can request data on the same goods from other organizations. Or you can take the price from official sources on market prices for goods, works or services and exchange quotations X paragraph 11 of Art. 40 Tax Code of the Russian Federation.
It is even more difficult if there is no market as such for the values you receive for free. We'll have to focus on the price of their subsequent implementation and paragraph 10 of Art. 40 Tax Code of the Russian Federation. In this case, the market purchase price will be equal to the difference between the price at which you sold or intend to sell the goods to your customers and your usual costs for such resale (excluding the purchase price of the goods).
But in any case, your organization should be interested in having documentary evidence of the market price on hand. Otherwise, the tax office can determine the market value itself - and this price may turn out to be more than you think.
The situation is the same for the simplistic people: in order not to argue with the inspection, they must take into account in their income the goods received free of charge at their market value. and paragraph 1 of Art. 346.15, paragraph 8 of Art. 250 Tax Code of the Russian Federation.
Of course, you can argue with this point of view. After all, the transfer of bonus goods is not a gift e paragraph 2 of Art. 423, par. 2 p. 1 art. 572 of the Civil Code of the Russian Federation; Clause 3 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 21, 2005 No. 104. Judge for yourself: there is no question of any gratuitousness. You will receive a bonus product only if strictly certain conditions are met. And the property is considered to be received free of charge if, with its appearance, the recipient does not have a reciprocal obligation to transfer the property, property rights to perform work or provide services and paragraph 2 of Art. 248 Tax Code of the Russian Federation. But such logic is unlikely to be supported by the tax inspector.
The sane do not have to pay taxes on the received bonus goods
Retailers on UTII were more fortunate than simplistic people and payers of income tax. If the receipt of such goods is associated with activities for which UTII must be paid, then no taxes will have to be paid on goods received free of charge. After all, the concept of "trade" includes not only the sale, but also the acquisition of goods. in paragraph 1 of Art. 11, Art. 346.27 of the Tax Code of the Russian Federation; paragraph 1 of Art. 2 of Federal Law No. 381-FZ of December 28, 2009 “On the Fundamentals of State Regulation of Trading Activities in the Russian Federation”. And if, in the course of “imputed” activity, you received the goods for free and then sold it as part of retail trade, then these operations in the complex fall under UTII.
And if, in addition to retail, you have other general activities or activities on the USNO, for example, wholesale, then you will have to distribute income in the form of goods received free of charge between different types activities. The Ministry of Finance recommends doing this based on separate accounting data a Letter of the Ministry of Finance of Russia dated January 28, 2010 No. 03-11-06/3/11. But how exactly depends on the situation. For example, you received free bonus goods worth 100 rubles from a supplier. for having bought a batch of goods for 10,000 rubles. Moreover, from this batch of goods in the amount of 3000 rubles. sold at retail, and the goods for 7000 rubles. sold in bulk. Income 100 rubles. can be divided like this. 30 rubles can be attributed to activities on UTII. (in proportion to the cost of goods sold at retail). A to general regime then it is necessary to attribute the remaining 70 rubles. But you can also distribute the income in a different way. The main thing is to justify your approach and consolidate it in accounting policy.
It will not be possible to write off the market value of goods with which the tax was paid as "profitable" expenses.
Let's assume that you have taken the safe route and included in your income the cost of goods you received for free from the supplier. And they paid income tax on it. It is quite logical to assume that in your tax accounting, the cost of free goods is thus determined, by which you can reduce the proceeds from their sale. Or take into account such a cost as part of your expenses - if you use these goods as raw materials or materials.
However, the Ministry of Finance does not agree with this position. For bonus goods or samples received free of charge from suppliers, there are no rules for determining the cost in the Tax Code. and paragraph 2 of Art. 254, art. 268 Tax Code of the Russian Federation. Using this, the inspectors consider the cost of their acquisition to be zero. th Letters of the Ministry of Finance of Russia dated September 26, 2011 No. 03-03-06 / 1/590, dated January 19, 2006 No. 03-03-04 / 1/44.
Attention
It is dangerous to reflect the market value of free goods and include it in expenses as their purchase price.
As you already understood, this position is not entirely logical. Indeed, when selling goods received free of charge, there is a double taxation of them market value: once as non-operating income, the second - as part of sales proceeds. And the same income should not be subject to income tax twice - this is directly enshrined in Sec. 25 NK R F paragraph 3 of Art. 248 Tax Code of the Russian Federation. Therefore, if you decide to argue with the inspectors, then you can take into account as your expense in tax accounting the market value of the goods with which you paid income tax upon receipt and.
Similar disputes arose earlier in the sale of valuables that were credited during the inventory or dismantling of fixed assets. in paragraph 2 of Art. 254 of the Tax Code of the Russian Federation (as amended, in force until 01/01/2010); Letters of the Ministry of Finance of Russia dated December 18, 2006 No. 03-03-04 / 1/841, dated June 15, 2007 No. 03-03-06 / 1/380. The courts have supported taxpayers in the fact that when selling surplus into expenses, their value can be written off, equal to the amount recorded in income, on which income tax was paid. b Art. 268 of the Tax Code of the Russian Federation; Decree of the FAS UO dated April 27, 2011 No. Ф09-2353 / 11-С3. And since 2010, changes have been made to the Tax Code, and now revenue can be reduced by the market value of valuables without any dispute. in paragraph 2 of Art. 254 Tax Code of the Russian Federation.
It is possible to take into account additional costs in expenses without problems
Just because a supplier doesn't charge you for bonus items doesn't mean you don't have costs associated with getting them. The most common associated costs are transportation. And when receiving bonus goods from foreign suppliers, there will inevitably be additional costs for storage, insurance and payment of customs duties. Where to put such additional costs? After all, it is clear that if you use free goods in your business, then all such expenses are economically justified. s Art. 252 Tax Code of the Russian Federation. Both the Ministry of Finance and the Moscow tax authorities agree with this. and Letter of the Ministry of Finance of Russia dated September 22, 2010 No. 03-03-06 / 1/605; Letter of the Federal Tax Service of Russia for Moscow dated 04.03.2011 No. 16-15 / [email protected] . But which specific type of expenses to attribute the associated costs to depends on your accounting policy for tax purposes.
OPTION 1. According to the accounting policy, the costs associated with the acquisition of goods, treated as separate expensesarticles 318, 320 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance of Russia dated May 29, 2007 No. 03-03-06/1/335. In this case:
- expenses not related to the delivery of goods to you from the supplier can be immediately written off as indirect (for example, these may be insurance costs or customs duties);
- the cost of shipping the goods to you must be considered as direct costs;
- the cost of goods received free of charge in tax accounting will be zero.
OPTION 2. The accounting policy provides that the costs associated with the receipt of goods must be distribute among the lots of purchased goods and include them in their cost. In this case, you have the opportunity to form the purchase price of free goods.
If you allocate the associated costs in proportion to the weight or quantity of goods, there will be no difficulties. But if you distribute the costs associated with the acquisition of goods (both purchased for money and free ones) in proportion to the purchase prices, then you need to decide how much your free goods will “cost” for the purposes of such distribution. On the one hand, they have a zero price. On the other hand, for tax purposes, you need to “draw” their market value and pay income tax on it. Therefore, you can choose:
- <или>focus on the zero cost of goods - then free goods will still be listed in your zero price;
- <или>focus on the market value - then the cost of free goods can be attributed to part of the associated costs.
It is better to write down the chosen option in your accounting policy - so that the inspectors clearly know exactly how you calculate income tax.
In accounting, there are several approaches to determining the value of free goods and samples.
In accounting, unlike tax accounting, goods or other valuables received free of charge are reflected at market value. and clause 9 PBU 5/01 "Accounting for inventories", approved. Order of the Ministry of Finance of Russia dated June 9, 2001 No. 44n. In addition, as usual, the cost of the valuables you receive must include the associated costs associated with receiving bonus goods. in clause 6 PBU 5/01.
As soon as you decide in accounting with the market price of free valuables, you will need to take into account the same amount in other income X clause 7 PBU 9/99 "Income of the organization", approved. Order of the Ministry of Finance of Russia dated 06.05.99 No. 32n.
For posting free goods and other goods and materials Special attention should be addressed to importers. Since if you received a free product from a foreign supplier, then without accepting the goods for accounting, you will not be able to deduct the VAT paid at customs.
STEP 1. Determine the accounting market price of the received goods or samples with a zero price
The most difficult thing is to determine what the market price should be: the purchase price or the possible sale price? In PBU 5/01 there is no clear answer to this question. Therefore, we will consider several possible options.
OPTION 1. The market price of goods and materials received free of charge is the market price of their possible acquisition.
That is their purchase price. In this case, this price will be the same as the price on which you paid income tax. And therefore, the amount of income from this operation in tax and accounting will be the same.
But when writing off to financial results the value of the valuables received free of charge, you cannot avoid the difference between tax and accounting.
OPTION 2. The market price of goods and materials received free of charge is the market price of their possible sale.
Moreover, such a price must be determined regardless of whether you are going to sell these goods and materials or will use them yourself - for example, as materials or raw materials. The main thing is to determine the price at which such valuables can be sold. If you go down this path, you will immediately have to determine the income in the form of their selling price. And in tax accounting, income will be determined in the amount of their purchase price. As a result, the “tax” income will differ from the income in accounting. And you will have to reflect permanent differences according to RAS 18/02 pp. 4, 7 PBU 18/02 “Accounting for corporate income tax settlements”, approved. Order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n. When writing off in accounting the cost of goods (raw materials, materials) received free of charge, also do not forget that the amount of expenses in the form of the cost written off to inventory costs in tax accounting it is zero, but in accounting it is not.
OPTION 3. The market price of goods received under a zero-value invoice must be determined based on the terms of the contract under which they were received.
After all, such goods, in principle, cannot be called received free of charge - if in order to receive them, the organization must perform predetermined actions. This position is shared by specialists of the Ministry of Finance.
From reputable sources
Head of the Accounting and Reporting Methodology Department of the Department of State Regulation financial control, audit activity, accounting and reporting of the Ministry of Finance of Russia
“ Even if the goods were received with a zero price on the invoice, but in order to receive them, the buyer had to fulfill certain contractual obligations (for example, to buy a certain volume of goods), then such receipt cannot be called free of charge. Indeed, in order to receive a bonus product, the organization had to pay for all previous batches before that.
Therefore, to determine the cost of bonus goods in accounting, you must do this. The amount paid for previous installments must be distributed among them in such a way that the corresponding part falls on the bonus installment. Most often, the prospects for gaining a certain volume of purchases are clear to the buyer in advance, when the conditions for granting bonuses follow from an agreement with the supplier or his public statements. It is unlikely that the bonus for the buyer turned out to be a complete “surprise”.
If, however, such prospects were not immediately known to the buyer, then within one reporting year, upon receipt of a bonus lot or individual bonus goods, it is necessary to redistribute the cost of previous lots to them, including reducing the amount of recognized expenses in that part by an appropriate amount. , in which previous batches have already been sold. If these events step over the annual reporting date, then you need to do the same, applying the rules of PBU 7/98 “Events after the reporting date » approved Order of the Ministry of Finance of Russia dated November 25, 1998 No. 56n” .
From an economic point of view, this approach is the most correct. However, as you can see, it is the most time-consuming for an accountant. Since for the formation of the cost of bonus goods or free samples, you need to adjust other credentials. For example, reduce the cost of previously accounted for goods purchased from the same supplier. Because of this, the cost of all goods (both free and not) in tax and accounting will be different.
In addition, this approach means that no accounting income arises in connection with the receipt of bonus products or free samples. This is, of course, a sound approach. Only now, as we have already said, when calculating income tax, inspectors insist on reflecting income and paying income tax from it. As a result, the difference between accounting and tax accounting and the need to apply PBU 18/02 again.
STEP 2. Reflect the income from receiving free goods or samples
This must be done if you determined the cost of bonus goods or free samples according to option 1 or 2. That is, you recognized them as valuables received free of charge, focusing on primary documents (on an invoice with a zero price).
Read about changes in the accounting of income and expenses of future periods:Previously, many accountants reflected the value of property received free of charge, including free goods, on account 98 “Deferred income”. But from this year, in the Regulation on accounting, there is no longer paragraph 81, dedicated to accounting for deferred income in p. 81 of the Regulation on accounting and financial reporting in the Russian Federation, approved. Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n; pp. 19 p. 1 of the appendix to the Order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n. And on the line "Deferred income" the balance a Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n it is necessary to reflect only targeted budget financing e pp. 9, 20 PBU 13/2000.
So, of course, you can use account 98 in accounting to reflect income from receiving free valuables. th Instructions for using the Chart of Accounts ... approved. Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n. But then it will be more difficult for you to compose correctly financial statements. Therefore, when receiving free valuables, it is better to reflect income on account 91-1 “Other income”.
Moreover, for convenience, you can post these amounts through account 60 “Settlements with suppliers and contractors”. Then it will be clear from whom exactly you received the goods. As a result, the posting scheme can be as follows (we do not consider the inclusion of associated costs in the cost - these postings are standard).
| Contents of operation | Dt | CT |
| Bonus free goods (raw materials) received from the supplier and capitalized at market value | 41 "Goods" (10 "Materials") |
|
| The market value of free goods (raw materials) is reflected as other income | 60 "Settlements with suppliers and contractors" | 91-1 "Other income" |
| reflected constant tax asset(difference between book value and tax market value of goods or materials received free of charge x 20%) | 68 "Calculations on taxes and fees", sub-account "Income tax" | 99 "Profit and Loss" |
| This posting will be only if you decide in accounting to determine the market value of the values \u200b\u200breceived free of charge as the market price of their possible sale, that is, according to option 2 | ||
When selling free goods (or when accounting for the cost of raw materials and materials for financial results - either directly or indirectly as part of the cost finished products) must reflect the constant differences s pp. 4, 7 PBU 18/02.
For clarity, let's consider the accrual of a permanent tax liability using the example of the sale of goods received free of charge from suppliers (we do not provide the VAT calculation posting - it is well known to everyone).
Output
Receiving bonus goods and free samples at a zero price, which the buyer “earned” by fulfilling certain conditions of the contract with the supplier, turns into difficulties in accounting: both in accounting and in tax.
Seller's tax issues
If your organization is a supplier that has decided to distribute free goods or its products to its customers, then everything is not going smoothly for you either.
Attention
The seller, when transferring the bonus product to the buyer, must charge VAT on its market price.
in accounting the cost of such goods (products) can be included in selling expenses or expenses for ordinary species activities and pp. 5, 7, 9 PBU 10/99 "Expenses of the organization", approved. Order of the Ministry of Finance of Russia dated 06.05.99 No. 33n and reflect in the debit of account 44 “Sales expenses” or accounts 91-2 “Other expenses”. There will be no sales proceeds on account 90 “Sales”, since you are giving away your goods for free.
But from the value of goods or products transferred free of charge (which is defined as their usual selling price), it is necessary to accrue VAT, since for the purposes of Ch. 21 of the Tax Code of the Russian Federation, such a transfer is equated to the sale and sub. 1 p. 1 art. 146, paragraph 2 of Art. 154 Tax Code of the Russian Federation. And you'll have to invoice at paragraph 3 of Art. 168 Tax Code of the Russian Federation(although your buyer will not have the right to deduct on it at Letter of the Ministry of Finance of Russia No. 03-04-11/60 dated March 21, 2006).
We warn the head
To avoid problems with the tax authorities, all It is better to fix bonuses for customers in the customer loyalty program, marketing policy or other internal document with similar content.
Otherwise, inspectors will consider them ordinary gifts and deduct their value from expenses when calculating income tax. b paragraph 16 of Art. 270 Tax Code of the Russian Federation.
The accrued VAT can be reflected either as a commercial expense on account 44 “Sales expenses”, or as other things on sub-account 91-2 “Other expenses”.
When calculating income tax you have nothing to include in income (because you transferred goods at zero price). And in expenses you can consider as other expenses d sub. 49 paragraph 1 of Art. 264 of the Tax Code of the Russian Federation; Letters of the Ministry of Finance of Russia dated 31.08.2009 No. 03-03-06/1/555, dated 04.08.2009 No. 03-03-06/1/513:
- <если>transfer your products as bonuses - its cost (defined as the sum of direct costs for its manufacture ev Letters of the Ministry of Finance of Russia dated 11.03.2010 No. 03-03-06 / 1/123, dated 08.12.2009 No. 03-03-06 / 1/792. Although some organizations manage to prove the opposite. True, only in court e Decree of the FAS SKO dated August 13, 2010 No. A32-2525 / 2009-70 / 36.
It is better to avoid "free cheese" by changing the terms of the supply contract
As you can see, the reverse side of free goods - tax costs. The buyer - in the form of income tax, and the supplier - in the form of VAT.
Therefore, it is better to avoid free bonus products and samples altogether. To do this, you can consider such options for the terms of contracts.
OPTION 1. The supplier accrues a cash bonus to the buyer, which is then credited towards payment for certain goods.
That is, at first the supplier simply charges the premium. The buyer then selects the item for an amount equal to the amount of the premium. And the third step is the offset of the debt for the goods and the debt in the form of an unpaid premium. It can be done at the request of one of the parties.
The buyer must include such a premium in his income when calculating income tax. Please note that buyers - UTII payers from received cash bonuses, bonuses and discounts should not pay income tax b Letters of the Ministry of Finance of Russia dated July 1, 2009 No. 03-11-06 / 3/178, dated May 15, 2009 No. 03-11-06 / 3/136. Of course, if there are no other types of activity, except for "imputed".
With this approach, goods for which a premium is credited as payment will have their own price. It can be taken into account in expenses - both in accounting and when calculating income tax. Input VAT can be deductible.
The supplier may include such a premium in its non-operating expenses. X sub. 19.1, 20 p. 1 art. 265 of the Tax Code of the Russian Federation; Letter of the Federal Tax Service of Russia for Moscow dated 05.03.2010 No. 16-15 / [email protected] . And from the proceeds from the sale of shipped goods, as usual, it is necessary to accrue income tax and VAT, and you also need to issue an invoice to the buyer.
OPTION 2. The supplier ships bonus products or free samples with a specific price (not zero) along with a batch of regular goods. And the declared cost of free goods decreases the cost ordinary goods.
As you can see, with this option, the total price of goods does not increase by the cost of bonus goods (free samples). Because of this, the supplier must reduce the price of each invoice item (or several of them).
If the vendor decides to reduce the price of all regular invoiced items, the unit price of each item will be reduced.
As you can see, with this option, bonuses turn into an ordinary discount. And the buyer will have a clear price for all goods received, which means that there will be reasonable and documented expenses for their purchase, which can be taken into account when calculating income tax. And there will be a right to deduct VAT.
Only the supplier needs to ensure that the price of bonus or free goods and samples does not exceed the total price of the "discounted" lot of goods. To do this, some provide for various restrictions. For example, they fix in the contract and in their marketing policy that bonus products should not exceed 30% (50%, 60%, etc.) of the cost of the consignment of goods with which they are supplied.
The texts of the Letters of the Ministry of Finance and the Federal Tax Service of Russia mentioned in the article can be found: section “Financial and personnel consultations” of the ConsultantPlus system (information bank “Financier”)As you can see, the saying about free cheese does not lose its relevance. And even if the buyer has to earn it, the tax authorities still consider it a gift received "just like that." In such situations it will help correct design seller-buyer relationship. After all, if in order to get something, the buyer must fulfill certain conditions, then there should be no talk of any free goods. And if all the goods received have their own price, then there will be no problems either with accounting, or with taxes, or with inspectors.
The supplier put up UPD with zero prices (as a gift, bonus), these conditions were not specified in the contract with this supplier. In the future, this product will be resold at other prices. How to do it right in accounting?
In this situation, post such goods as received free of charge.
In case of gratuitous receipt of goods, their value (for reflection in accounting) is determined on the basis of the market price. The market price is the amount of money that can be received from their sale. You can set the market price, focusing on the price level that prevailed on the day the asset was received. Information about the level of current market prices must be documented or confirmed by an expert examination.
In accounting, reflect the gratuitous receipt of goods by posting:
Debit 41(15) Credit 98-2
- goods received free of charge are taken into account.
An example of reflecting the gratuitous receipt of goods and its sale with postings is given in the text of a detailed answer.
Rationale
From the situation of Sergei Razgulin, Acting State Councilor of the Russian Federation, 3rd class
how can a buyer reflect the receipt of a bonus product with a zero price when calculating income tax
Record the bonus product with a zero price as income from donated property.*
If in primary documents zero price is indicated, this indicates that upon receipt of the property, the buyer is not obliged to pay for it or return it back. And if so, then the relationship between the seller and the buyer should be regarded as a gratuitous transfer - a donation. This follows from the provisions Civil Code RF.
For tax purposes, gratuitous receipt of property is classified as non-operating income. Determine the amount of income from the receipt of a bonus product with a zero price based on market prices. This procedure is established by paragraph 2 of Article 248, paragraph 8 of Article 250 tax code RF. Similar explanations are given in the letter of the Ministry of Finance of Russia dated February 19, 2015 No. 03-03-06/1/8096.*
How to reflect the purchase of goods in accounting
Free admission*
In case of gratuitous receipt of goods, their value (for reflection in accounting) is determined on the basis of the market price. The market price is the amount of money that can be received from their sale. Such rules are established in PBU 5/01. You can set the market price, focusing on the price level that prevailed on the day the asset was received. Information about the level of current market prices must be documented or confirmed by an expert examination. This follows from clause 10.3 of PBU 9/99.
The actual cost of goods received free of charge, in addition to the market value of the goods, may also include other costs associated with the acquisition (transportation, commissions to intermediaries, etc.) ().
In accounting, reflect the gratuitous receipt of goods by posting:
Debit 41(15) Credit 98-2
- goods received free of charge are taken into account.
This procedure follows from the Instructions for the chart of accounts (accounts,)
When selling goods received free of charge, reflect the income:
Debit 98-2 Credit 91-1
– recognized income from the sale of goods received free of charge (in the amount of actually sold goods).
This procedure is provided for in the Instructions for the chart of accounts.
An example of accounting for transactions related to the gratuitous receipt of goods and their sale *
In March, Alfa LLC received goods free of charge, the market value of which is 100,000 rubles. In April, part of the goods worth 60,000 rubles. was sold in bulk for 74,340 rubles. (including VAT - 11,340 rubles). The rest of the goods (worth 40,000 rubles) were sold in May for 49,560 rubles. (including VAT - 7560 rubles). Alpha accounts for goods on account 41 at actual cost (without using accounts 15 and 16).
The accountant of Alpha made such entries in the accounting.
March:
Debit 41 Credit 98-2
- 100,000 rubles. - reflects the receipt of goods at market value.
April:
Debit 90-2 Credit 41
- 60,000 rubles. - written off the cost of goods received free of charge;
- 11 340 rubles. –
Debit 62 Credit 90-1
- 74 340 rubles. - reflected the sale of goods;
Debit 98-2 Credit 91-1
- 60,000 rubles. - income is reflected in the form of the cost of goods received free of charge at the time of their sale.
Debit 90-2 Credit 41
Debit 90-3 Credit 68 sub-account "VAT calculations"
- 7560 rubles. –
VAT charged on goods sold;
Debit 62 Credit 90-1
- 49,560 rubles. - reflected the sale of goods;
Debit 98-2 Credit 91-1
- 40,000 rubles. - income is reflected in the form of the cost of goods received free of charge at the time of their sale.
How to tax the purchase of goods. The organization applies common system taxation
Free receipt*
At gratuitous receipt goods, the organization must recognize income in the form of its market value (clause 8, article 250, clause 4, article 274 of the Tax Code of the Russian Federation). Recognize this income on the day the property is received (subclause 2, clause 4, article 271, Tax Code of the Russian Federation). *
With the further sale of this product, it is impossible to reduce the income tax on its market value. This is explained by the fact that the organization does not have expenses for its acquisition (it was received free of charge) (subclause 3, clause 1, article 268 of the Tax Code of the Russian Federation). A similar point of view was expressed in the letters of the Ministry of Finance of Russia dated July 17, 2007 No. 03-03-06 / 1/488, dated January 19, 2006 No. 03-03-04 / 1/44. However, in arbitration practice there are examples judgments, in which companies defended their right, after the sale of goods received free of charge, to write off its market value as expenses (resolutions of the Federal Antimonopoly Service of the Volga-Vyatka District of June 30, 2006 No. A31-9216 / 19, North-Western District of February 28, 2007 No. A56 -15183/2005). The judges pointed out that otherwise the value of property received free of charge would be reflected in income twice.*
Expenses directly related to the sale of property received free of charge reduce income tax. This follows from the provisions of Article 268 of the Tax Code of the Russian Federation.*
Example of reflection in accounting and taxation of gratuitous receipt of goods *
In March, CJSC Alfa received free of charge goods with a market value of 100,000 rubles. In April, part of the goods worth 60,000 rubles. was sold in bulk for 74,340 rubles. (including VAT - 11,340 rubles), the rest of the cost of 40,000 rubles. was sold in May for 49,560 rubles. (including VAT - 7560 rubles).
Alpha accounts for goods on account 41 at actual cost (without using accounts 15 and 16). The organization determines income and expenses for the calculation of income tax on an accrual basis.
When calculating income tax, goods received free of charge were taken into account in the following order.
Upon receipt of goods free of charge, income in the amount of 100,000 rubles was recognized. This income was taken into account when calculating income tax for March.
When selling part of the goods in April, an income of 63,000 rubles was recognized. (74,340 rubles - 11,340 rubles). This income has not been reduced by the value of the goods, since these goods are taken into account at zero value when calculating income tax.
When selling the rest of the goods in May, an income of 42,000 rubles was recognized. (49,560 rubles - 7,560 rubles). This income was also not reduced by the value of goods received free of charge.
The following entries were made in accounting.
March:
Debit 41 Credit 98-2
- 100,000 rubles. - reflects the receipt of goods at market value;
Debit 09 Credit 68 sub-account "Calculations for income tax"
- 20,000 rubles. (100,000 rubles ? 20%) - a deferred tax asset is reflected.
April:
Debit 90-2 Credit 41
- 60,000 rubles. - the cost of goods received free of charge was written off;
- 12,000 rubles. (60,000 rubles? 20%) - a permanent tax liability;
Debit 98-2 Credit 91-1
- 60,000 rubles. - income is reflected in the form of the cost of goods received free of charge at the time of their sale;
- 12,000 rubles. (60,000 rubles ? 20%) - part of the deferred tax asset is written off;
Debit 90-3 Credit 68 sub-account "VAT calculations"
- 11 340 rubles. - VAT charged on goods sold;
Debit 62 Credit 90-1
- 74 340 rubles. - reflected the sale of goods.
Debit 90-2 Credit 41
- 40,000 rubles. - written off the cost of goods received free of charge;
Debit 99 subaccount "Permanent tax liabilities" Credit 68 subaccount "Calculations for income tax"
- 8000 rubles. (40,000 rubles ? 20%) - a permanent tax liability has been formed;
Debit 98-2 Credit 91-1
- 40,000 rubles. - income is reflected in the form of the cost of goods received free of charge at the time of their sale;
Debit 68 subaccount "Calculations for income tax" Credit 09
- 8000 rubles. (RUB 40,000 ? 20%) - part of the deferred tax asset was written off;
Debit 90-3 Credit 68 sub-account "VAT calculations"
- 7560 rubles. - VAT charged on goods sold;
Debit 62 Credit 90-1
- 49,560 rubles. - reflected the sale of goods.
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INCOME TAX
In most cases, the seller is not going to "gift" the buyer just like that. The conditions for receiving an additional batch of goods or other property are specified in the contract, i.e., in order to receive a “gift”, the buyer must fulfill certain conditions, for example, purchase goods for a certain amount. How should profits be classified for tax purposes? free receipt such a bonus?
A contract is gratuitous, under which one party undertakes to provide something to the other party without receiving payment from it or other counter provision1. But in our situation there are counter obligations. The supplier will deliver the free item only if certain conditions are met. Thus, it is impossible to unequivocally recognize the transfer of goods as a bonus as a donation, which means that the buyer should not have income in the form of property received free of charge. At the same time, according to the Russian Ministry of Finance2, the provision of free goods is a free transfer of property. Therefore, the buyer must include the market value of the bonus product in non-operating income3.
How the transaction is qualified depends on its taxation. A risky option is to post the goods at a "zero" price. The safe option is to follow the official recommendations of the Ministry of Finance of the Russian Federation, especially since from 01.01.2015 this option will not lead to additional costs. Organizations now have the opportunity, when selling a bonus product, to take into account tax expenses the market value at which it was accounted for as non-operating income. Corresponding amendments have been made to par. 2 p. 2 art. 254 of the Tax Code.
AT tax accounting income in the form of property received free of charge is recognized as of the date of signing by the parties of the act of acceptance and transfer of property, regardless of the method of recognition of income and expenses used in tax accounting4.
As already mentioned, when receiving property free of charge, the assessment of income is carried out on the basis of market prices determined taking into account the provisions of Article 105.3 of the Tax Code of the Russian Federation, i.e. such a price may be the price stipulated by the treaty and indicated in the primary documents5. But in accordance with paragraph 8 of Art. 250 of the Tax Code of the Russian Federation, the recognized income should not be lower than the costs of producing or acquiring the received "bonus" goods. Information on prices to the taxpayer - the recipient of the property must be documented or by an independent assessment. So, when receiving a “gift”, it would be good to get documents from the supplier confirming its costs for the purchase of the transferred “bonus” batch of goods in order to be sure that the market value of the “bonus” is not lower than the supplier’s costs. In practice, taxpayers determine the market value of "gratuitous" acquisitions at the purchase price from the same supplier of similar goods for a fee or at the price of their subsequent sale. The tax authorities, as a rule, do not argue with this, because otherwise they themselves will have to calculate the market price of goods and prove the correctness of its determination in court.
If the taxpayer decides to follow the instructions of the Ministry of Finance, he will avoid not only disputes with tax authorities, but also the differences between accounting and tax accounting of income and expenses. Of course, if the "bonus" goods are accepted for accounting and tax accounting at the same price. O accounting We will tell you about the goods a little later.
SPECIAL MODES
If a buyer applying the simplified tax system receives bonus goods, then when determining the object of taxation, he must take into account their market value in non-operating income6. Taxpayers on the simplified tax system apply the same procedure for assessing and accounting for bonus goods as payers of corporate income tax7.
The Ministry of Finance clarified if the buyer combines OSNO or STS with UTII (is engaged in wholesale and retail), then income in the form of a bonus product can be taken into account for the purposes of calculating income tax or STS only partially8. In income, the taxpayer will reflect only those bonus goods that will not be used for UTII. At the same time, the buyer is obliged to keep separate records of property, liabilities and business transactions in relation to entrepreneurial activities subject to UTII taxation, and entrepreneurial activities in respect of which the taxpayer pays taxes in accordance with a different taxation regime9.
The transfer of a bonus product even with a zero value from the seller will be considered as a gratuitous sale of this product, unless he proves that the value of the "gift" is already included in the cost of the main product10. Therefore, the seller must calculate VAT on the market value of the “gift”11. However, the buyer does not have the right to deduct such VAT, since a deduction is possible if the tax is presented for payment, and the supplier does not require payment of the "bonus" goods12.
ACCOUNTING
#FOOTNOTE#Goods received free of charge are accepted for accounting at their actual cost, which is recognized as their current market value as of the date of posting13. In paragraph 9.2 of the Concept accounting in market economy Russia14 has been offered several options for valuing assets in such cases. The buyer has the right to accept the bonus product for accounting at the usual price of its purchase from this supplier or at the current market value, that is, by the amount Money, which can be obtained as a result of the sale of this product. The latter is consistent with the assessment of goods received free of charge, established by paragraph 9 of PBU 5/01.
According to the author, the choice of the way to evaluate the bonus product depends on the purpose of its purchase, i.e. if the bonus product is not intended for resale, for example, it will be used in production, it should be evaluated at the regular purchase price of such goods (excluding value added tax and excises), and if the received goods are sold, then at the price of a possible sale.
In the accounting of the buyer upon receipt of the bonus product, the following entries are made:
Dr. c. 60 "Settlements with suppliers and contractors" Set of accounts. 91 “Other income and expenses”, sub-account “Other income” - reflects income from receiving a “bonus” product. Dr. c. 41 "Goods" Set of sc. 60 "Settlements with suppliers and contractors" - a bonus product was received from the supplier.
EXAMPLE
For reaching the purchase volume, the contract provides for the provision of a bonus to the buyer in the form of an additional 10 units of the same product. According to the supply agreement, bonus products are supplied at a price equal to zero. Under the terms of the supply contract, the cost of previously delivered products does not change. The usual purchase price of 10 units of this product from this supplier is 11,800 rubles, including VAT of 1,180 rubles. The received goods were sold by the organization in bulk for 16,520 rubles, including VAT of 2,520 rubles.
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Debit |
Credit |
Sum,rub. |
Primarydocument |
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Other income recognized in connection with the receipt of a bonus product |
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Received a bonus item from a supplier |
Receipt order |
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Packing list |
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Accounting information |
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VAT accrued upon sale |
Invoice |
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Debit |
Credit |
Sum,rub. |
Primarydocument |
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Recognized other income when receiving a bonus product |
supply contract, Accounting information |
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Bonus item accepted |
Shipping documents of the supplier, Goods acceptance certificate |
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Reflected revenue from the sale of goods |
Packing list |
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Decommissioned actual cost bonus item sold |
Accounting information |
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VAT accrued upon sale |
Invoice |
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Reflected financial result (excluding other operations) |
Accounting reference-calculation |
We hope that our article will help to avoid errors when reflecting the buyer of a bonus product in the accounting and tax accounting.
Currently, many organizations are forced to sell goods at a price below the purchase price. Some accountants doubt the legitimacy of such actions. O tax consequences such transactions, read the material prepared by the specialists of the project "1C: Consulting. Standard".
The basis for writing the material was the question received on the consultation line of the project "1C: Consulting. Standard":
Russian legislation does not contain a ban on the sale of goods at a price lower than the purchase price. Therefore, of course, you can sell this product for 600,000 rubles.
But in this case, one should keep in mind the possibility of adverse tax consequences.
An accusation of lack of a reasonable business purpose.
Referring to the unprofitability of the transaction, the inspectors declare about the absence in the actions of the taxpayer reasonable business purpose and about getting them unjustified tax benefit in the form of illegal VAT refund from the budget. At the same time, they try challenge the right to deduct "input" tax on this product. And in this case, the judges support controllers quite often.
So, for example, the Federal Antimonopoly Service of the East Siberian District, in its decision No. A33-5877 / 05-F02-7258 / 06-C1 dated January 17, 2007 in case No. A33-5877 / 05, supported the tax authorities, indicating that the operations performed by the taxpayer were not economically viable, because the purchase price of the goods was higher than the selling price for export.
In the decision of the FAS Volga region dated March 29, 2006 in case No. А12-27621/05-С21, the judges came to the conclusion that there was no reasonable business purpose, since transactions were obviously unprofitable for the taxpayer.
And the Federal Antimonopoly Service of the West Siberian District refused to deduct VAT from the taxpayer, since the purchase price of the goods was overstated seven times, and the subsequent the selling price did not cover all the costs of the taxpayer. The court also noted that similar business transactions are not carried out, unless they are covered otherwise(Decree dated August 10, 2005 in case No. F04-5166/2005(13823-A46-18)).
Fortunately, there are also enough examples of court decisions in favor of taxpayers in arbitration practice. For example, in the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of June 20, 2006 No. 3946/06 in case No. A40-19572 / 04-14-138, the arbitrators concluded that the fact of selling goods for export at a price lower than the purchase price goods from a Russian supplier, by itself, regardless of other circumstances of a particular case, cannot testify to the bad faith of the company and be considered as an objective sign of bad faith.
Similar conclusions can be found in the decisions of the Federal Antimonopoly Service of the Moscow District dated March 11, 2008 No. KA-A40 / 1209-08 in case No. A40-35330 / 07-99-146, the Federal Antimonopoly Service of the Volga District dated January 15, 2008 in case No. A65-1289 / 07- SA3-48, Federal Antimonopoly Service of the Urals District dated 06/13/2007 No. Ф09-4305/07-С2 in case No. А07-28178/06, Federal Antimonopoly Service of the Central District dated 02.19.2008 in case No. А35-1831/07-С18.
In the Resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation of February 28, 2006 No. 13234/05 in case No. A40-245 / 05-117-4 and of February 28, 2006 No. 12669/05 in case No. A40-3898 / 05-118-48, it is indicated that the fact Selling a product at a price below the purchase price is not evidence that there is no reasonable business purpose.
And the Federal Antimonopoly Service of the Urals District, in its decision of February 11, 2008 No. F09-208 / 08-C2 in case No. A71-4398 / 07, stated that by itself the fact of lack of profit does not indicate bad faith of the taxpayer, as well as the absence of a real economic effect from relationships with these suppliers.
The judges also point out that the right to apply tax deductions is not made dependent on profit received by the taxpayer. In accordance with Art. 2 Civil Code of the Russian Federation entrepreneurial activity is independent and carried out at its own risk, that is, as a result, the activities of the organization may turn out to be both profitable and unprofitable (Decree of the Federal Antimonopoly Service of the Moscow District dated January 21, 2008 No. KA-A40 / 12666-07 in case No. A40-67664 / 06-75- 390).
Similar conclusions are contained in the resolution of the Federal Antimonopoly Service of the Moscow District dated August 14, 2008 No. KA-A40 / 6296-08 in case No. A40-59005 / 07-129-351. The court rejected the inspectorate's argument about the unprofitability of the taxpayer's activities, indicating that this fact is not a basis for refusing to refund VAT, since current legislation does not link the right to apply the deduction to the existence of profit or loss, that is, with the profitability of transactions.
Another example from arbitration practice. In our opinion, it can be useful in the situation under consideration. This is the decision of the FAS of the Central District of 06/04/2008 in case No. A54-2364 / 2007C21. In making its decision, the court rejected the tax authority's argument that the transaction was unprofitable and indicated that the taxpayer sold the goods at a price lower than the acquisition due to a decrease in its quality. Of course, when using this argument, the taxpayer must be prepared to confirm the fact of a decrease in the quality of the goods.
Control by tax authorities of prices for their compliance with market prices.
According to paragraph 1 of Article 40 of the Tax Code of the Russian Federation, for the purposes of taxation, the price of goods, works or services indicated by the parties to the transaction is accepted. Until proven otherwise, this price is assumed to be corresponds to the level of market prices.
The tax authorities have the right to check the correctness of the application of transaction prices only in the following cases (clause 2, article 40 of the Tax Code of the Russian Federation):
- between related parties;
- on commodity exchange (barter) operations;
- when making foreign trade transactions;
- with a deviation of more than 20% upwards or downwards from the level of prices applied by the taxpayer for identical (homogeneous) goods (works, services) within a short period of time.
If the price of the goods differs from the market price by more than 20%, the tax authorities have the right to check the correctness of the application of prices and make a reasoned decision on additional tax and penalty charges, calculated in such a way as if the results of this transaction were assessed based on the application of market prices for the relevant goods (clauses 2 and 3 of article 40 of the Tax Code of the Russian Federation).
At the same time, Art. 40 of the Tax Code of the Russian Federation contains the principles for determining market prices. Note that, according to paragraph 3 of Article 40 of the Tax Code of the Russian Federation, when determining the market price discounts may apply caused by:
- seasonal and other fluctuations in consumer demand for goods (works, services);
- loss of goods quality or other consumer properties;
- expiration (approaching the expiration date) of the expiration date or sale of goods;
- marketing policy, including when promoting new products that have no analogues to the markets, as well as when promoting goods (works, services) to new markets;
- implementation of prototypes and samples of goods in order to familiarize consumers with them.
In this case, if, taking into account the provisions of Article 40 of the Tax Code of the Russian Federation, the tax authorities come to a reasonable conclusion that the price of goods applied by the taxpayer deviates from the market price by more than 20%, they have the right to charge additional taxes based on market prices. At the same time, both VAT and income tax, as well as the corresponding penalties for these taxes, will be charged additionally.
Note! When applying Article 40 of the Tax Code of the Russian Federation, the disputed price must be compared precisely with market prices for identical (homogeneous) goods. Comparison with the purchase price of the goods (with the cost of products, works, services) is not allowed. The Supreme Arbitration Court of the Russian Federation drew attention to this more than once. So, in the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation of March 17, 2003 No. 71 (paragraph 4), the judges pointed out the invalidity of the decision of the tax authority on additional tax assessment under Article 40 of the Tax Code of the Russian Federation for the reason that the tax authority during the audit did not investigate the issue of the level of deviation transaction prices from market prices. Wherein market prices were not set at all, and in order to recalculate income tax used the indicator of the cost of services(services were sold at prices below cost).
Not so long ago the supreme Judicial authority confirmed his point of view this issue(see Determination of the Supreme Arbitration Court of the Russian Federation dated May 6, 2008 No. 5849/08). In deciding to charge additional value added tax, penalties and fines to the company, the inspectorate proceeded from the fact that, by selling goods below the purchase price, society works at a loss. The judge did not take into account the argument of the tax authority about understating prices below the cost price, since the issue of establishing the market price of the goods was not investigated by the inspection.
In some cases, the company conducts sales of goods at prices below cost.
In principle, the sale of goods at a loss is not prohibited.
But the tax authorities can check prices for compliance with market prices and charge additional taxes.
Situations where a company sells goods at discounted prices
Situations where a company sells goods at discounted prices can be as follows:
Products are not in demand for a long time and become morally obsolete;
Goods (raw materials) are purchased for the needs of the enterprise, but there is no need for them;
The expiration date of the goods;
The customer refuses the specific products produced on his order. And another buyer is not found;
Remaining stock is sold due to reorganization, liquidation, change of location or due to a change in the direction of the company;
Falling seasonal demand during a period of low buying activity;
The company sells prototypes and samples in order to acquaint consumers with them.
Controlled transactions
Tax authorities control only transactions:
Between related parties;
Foreign economic transactions on goods of world exchange trade;
Transactions, one of the parties of which is a person registered in offshore companies.
If the sale and purchase transaction does not belong to any of these three categories, then they are not controlled.
Therefore, the prices used in other transactions, as well as income (profit, revenue) received from these transactions, are by default recognized as market prices (clause 1, article 105.3 of the Tax Code of the Russian Federation).
Reserve for depreciation of tangible assets
According to paragraph 25 of PBU 5/01: inventory that is morally obsolete, has completely or partially lost its original quality, the current one has decreased, are reflected in balance sheet at the end of the reporting year, less allowance for impairment material assets.
Note that the amount of the created reserve is an estimated value, that is, it serves to generate reliable information about the cost of inventories in the balance sheet (clause 3 PBU 21/2008 "Changes estimated values").
Thus, on December 31, a reserve should be created for the decrease in the cost of goods (debit of account 91 "Other income and expenses", subaccount 91-2 "Other expenses", credit of account 14 "Reserves for the decrease in the value of material assets").
Next reporting period at the time of the sale of the goods for which the reserve is formed, the reserved amount is restored: an entry is made in the accounting Debit 14 Credit 91, subaccount 91-1 "Other income".
Example
The organization sells wardrobes. Their lineup is regularly updated. The company sells unsold goods from the previous collection at a price below cost.
In stock trade organization There are five cabinets left.
The purchase price of each cabinet is 11,800 rubles. (including VAT - 1800 rubles).
The commission, consisting of specialists from the sales department, drew up an act of markdown of inventory items and set a possible price for their sale - 5900 rubles. for 1 piece (including VAT - 900 rubles).
Five cabinets were sold for a total of 29,500 rubles. (including VAT - 4500 rubles). Customer - Russian organization, which is not interdependent in relation to the seller.
Since transactions between independent Russian companies are not controlled, then the sale price of monitors is initially recognized as a market price and is not subject to verification.
Since the cabinets were sold at a price below cost, the difference in price must be created.
On the date of drawing up the markdown act, the following entry should be made:
Debit 91-2 Credit 14
25 000 rub. (((11,800 rubles - 1,800 rubles) - (5,900 rubles - 900 rubles)) x 5 pcs.) - a reserve for the decrease in the value of material assets has been accrued.
When calculating income tax, the expense in the form of the amount of the accrued reserve is not taken into account. Arises constant difference, from which you need to accrue a permanent tax liability:
5000 rub. (25,000 rubles x 20%) - a permanent tax liability has been accrued.
When selling a depreciated product, the previously accrued reserve must be restored. The amount of the provision in this case is recognized as other income.
On the date of sale of discounted cabinets, the accountant will record:
Debit 62 Credit 90-1
29 500 rub. - reflected the proceeds from the sale of cabinets;
Debit 90-3 Credit 68, sub-account "VAT calculations",
4500 rub. - accrued VAT on sales;
Debit 90-2 Credit 41
50 000 rub. ((11,800 rubles - 1,800 rubles) x 5 pcs.) - the actual cost of cabinets has been written off;
Debit 14 Credit 91-1
25 000 rub. - the previously accrued reserve was restored.
The amount of the restored reserve in tax accounting is not recognized as income. Therefore, there is a constant difference with which a permanent tax asset is charged:
Debit 68, sub-account "Calculations for income tax", Credit 99
5000 rub. (25,000 rubles x 20%) - a permanent tax asset has been accrued.
Sale of goods at a loss to related parties
If the firm sold the product at a price below cost, for example, its subsidiary.
In this case, the parties to the transaction are recognized as interdependent persons (clause 1, clause 2, article 105.1 of the Tax Code of the Russian Federation).
However, in order for the tax authorities to check the prices used in the transaction for compliance with market prices, in addition to interdependence, it is necessary that transactions are also recognized as controlled.
Transactions are recognized as controlled if the amount of annual income from transactions exceeds the uncontrolled threshold.
In 2015, it is one billion rubles (clause 1, clause 2, article 105.14 of the Tax Code of the Russian Federation).
In this case, only taxable income (excluding VAT) for all transactions, excluding expenses (clause 9, article 105.14 of the Tax Code of the Russian Federation), is taken into account.
So, if the product was sold for market price and such a transaction is controlled (the uncontrolled threshold has been exceeded - 1 billion rubles), it is necessary:
(or) voluntarily calculate income tax and VAT based on the market price (immediately or after tax period) (clauses 3, 6 of article 105.3 of the Tax Code of the Russian Federation);
(or) during a “price” audit, prove to the tax authorities that the transaction price is well within the range of prices at which such goods are sold by independent persons (subclause 1, clause 1, clause 3, article 105.7, clauses 1, 7, article 105.9 of the Tax Code RF).
Consider the actions of the organization in each of these options.
First option
The company voluntarily makes tax adjustments after calendar year, namely, it will charge income tax and VAT based on the market price (clause 6, article 105.3 of the Tax Code of the Russian Federation).
Example
An entity sold process equipment at a price below its cost to its subsidiary.
The proceeds from the sale amounted to 2,360,000,000 rubles. (including VAT - 360,000,000 rubles). The purchase price of the equipment amounted to 2,200,000,000 rubles.
The organization maintains tax accounting on an accrual basis.
The market price of the sale of goods is 3,540,000,000 rubles. (including VAT - 540,000,000 rubles).
To minimize tax risks, it was decided to charge income tax and VAT at market prices.
Then, for tax purposes, revenue should be reflected at the market price. And in accounting - based on actual sales prices.
This will lead to a permanent difference between accounting and tax accounting in the amount of 1,000,000,000 rubles. ((3,540,000,000 rubles - 540,000,000 rubles) - (2,360,000,000 rubles - 360,000,000 rubles)).
In accounting, a permanent difference will form a permanent tax liability in the amount of 200,000,000 rubles. (1,000,000,000 rubles x 20%).
In the accounting of the organization, the following entries must be made:
Debit 62 Credit 90-1
RUB 2,360,000,000 - reflected the actual proceeds from the sale of equipment;
Debit 90-2 Credit 41
RUB 2,200,000,000 - written off the cost of equipment;
Debit 90-3 Credit 68, sub-account "VAT calculations,
RUB 540,000,000 - VAT is charged on potential revenue (when selling products at a market price);
Debit 99 Credit 68, sub-account "Calculations for income tax",
RUB 200,000,000 - accrued permanent tax liability;
Debit 68, sub-account "Calculations for VAT", Credit 51
RUB 540,000,000 - transferred to the budget VAT, accrued on the basis of the market price;
Debit 68, sub-account "Calculations for income tax", Credit 51
RUB 200,000,000 - transferred to the budget income tax, accrued on the basis of the market price.
Symmetrical Adjustments
If the seller independently calculates and pays taxes at the market price on income from a controlled transaction, then the buyer will not be able to recalculate tax base towards decreasing.
After all, he will have such a right only if, after checking prices and paying the arrears by the seller, the buyer receives a notification from the tax authority to make symmetrical adjustments (Clause 1, Article 105.3, clauses 1, 2, Article 105.18 of the Tax Code of the Russian Federation).
Thus, in order to recalculate the tax base in the course of a symmetrical adjustment, the other party to the transaction must be aware that its related person has been checked and additionally assessed taxes (clause 2 of article 105.18 of the Tax Code of the Russian Federation).
If the company voluntarily pays additional taxes to the budget, the Federal Tax Service will send a notification about the possibility of symmetrical adjustments to another participant in the controlled transaction within one month (clause 4, article 105.18 of the Tax Code of the Russian Federation).
Second option
In this case, the company will have to prove to the tax authorities at the "price" check that the product was not in demand and the price of such a transaction fits into the range of prices at which such goods are sold by independent persons (paragraph 1 of paragraph 1, paragraph 3 of article 105.7, paragraph 7 article 105.9 of the Tax Code of the Russian Federation).
If the tax authorities still consider that the prices were incomparable with the market prices, then after the "price" check they will go to court to recover the arrears and penalties on income tax and VAT (Clause 5 of Article 105.3, paragraph 4 of paragraph 2 of Art. 45 of the Tax Code of the Russian Federation).
If the income from the transaction relates to 2015, then the tax authorities may also impose a fine in the amount of 20% of the amount of unpaid taxes (Clause 1, Article 129.3 of the Tax Code of the Russian Federation; Clause 9, Article 4 of the Law of July 18, 2011 N 227-FZ) .
Notice of controlled transactions
No later than May 20 next year must be submitted to tax office notification of controlled transactions committed by it during the past year (clause 2 of article 105.16 of the Tax Code of the Russian Federation).
Expenses for the acquisition of goods sold at a loss
The tax authorities may insist that the cost of purchasing goods sold at a loss is not economically justified, and therefore cannot be taken into account when calculating income tax.
To justify your expenses, you can give the following arguments:
The cost of acquiring the goods was economically justified as the goods were purchased to be sold at a profit.
But since circumstances have not changed for the better, it is more important to sell the goods at a loss to release working capital, which avoids even greater losses from the complete write-off of the goods.
Thus, the costs will be economically justified if they were aimed at making a profit. The end result is not decisive.
Input VAT on goods sold at a loss
The tax authorities may see an unreasonable tax benefit in a loss-making transaction for the following reasons:
No reasonable economic purpose of confinement losing trade- one of the signs of obtaining an unjustified tax benefit (Items 1, 3, 9 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of October 12, 2006 N 53);
The deduction on purchase was greater than the amount of tax accrued on the sale of the goods.
Based on this, the tax authorities may insist that if the goods are sold at a loss, then the "input" VAT on them cannot be deducted.
However, the tax benefit in the form of a VAT deduction on the sale of goods at a loss can be substantiated in litigation.
In litigation, the case is resolved in favor of the taxpayer if he provides the court with evidence of a reasonable economic goal that was pursued when concluding a loss-making transaction (see, for example, Resolutions of the FAS MO dated May 30, 2013 N A40-40420 / 12-91-224, dated 05/05/2012 N A40-43413 / 11-90-184).
But if there was no such goal, and by all indications, the organization is a participant tax scheme, then tax deductions removed due to lack of economic purpose.
In addition to the absence of an economic purpose, controllers may identify other indications of an unjustified tax benefit.
For example, an organization purchased a batch of goods, and it is not clear where it was stored for a whole month, since the organization does not own or lease storage facilities, and although the contract for safekeeping was concluded, it was not executed (see Resolution of the FAS SKO dated 01/24/2013 N A32-3122/2012).
Thus, tax benefit in the form of a VAT deduction on goods sold at a loss, can be justified if the organization proves that, when concluding a loss-making transaction, it pursued a reasonable economic goal, for example, to avoid even greater losses from the complete write-off of the goods.
But if the goods were sold only on paper and there were no real transactions, then the tax authorities will remove such deductions.
Justification of costs
You can do the following to justify your expenses and strengthen your position in the event of a dispute with the tax authorities.
First, the manager must issue an order to reduce prices (on the markdown of goods).
Secondly, the markdown must be justified. For this, a commission is created, which includes quality experts, sales department specialists and other employees who will be able to professionally assess the real condition of the goods and set the possible price for its sale.
The results of the commission's work can be formalized by an act on the depreciation of inventory items (form N МХ-15 or in any form) and attached to the order.
The deed must include:
Characteristics, properties and quality of the goods;
For what reasons it cannot be sold at a profit;
Conclusions of the Commission on the reduction of the price of goods.
Thus, the costs will be economically justified, since they are aimed at making a profit.
In this case, the end result is not decisive.
Sale of goods at a loss by organizations under a special regime
Let's note that "simplistic" and "imputers" should not worry about price control.
So, if a company on the simplified tax system sells goods at a reduced cost to an interdependent person, it will not face additional charging of a "simplified" tax on controlled transactions. And even if it trades at a price below cost.
The fact is that the Federal Tax Service has no right to charge additional single tax with USN. Since, according to the legislation, it can only do this in relation to four taxes (clause 4 of article 105.3 of the Tax Code of the Russian Federation):
income tax;
personal income tax on the entrepreneur's income;
VAT (if one of the parties to the transaction is an organization (entrepreneur) that does not pay VAT or is exempt from fulfilling the obligations of a taxpayer).
A similar situation develops if the UTII payer sells goods at a loss. First of all, because additional charges on controlled transactions are possible only in relation to the four above-mentioned taxes. In addition, UTII is paid based not on real, but on imputed income.
Therefore, payers of the "simplified" tax and UTII are not subject to price control by the Federal Tax Service and do not have to submit notifications of controlled transactions.
