In accordance with the Civil Code under storage agreement refers to the obligation of one party (custodian) to preserve goods transferred by the other party (bailor) for a certain period for a specified fee or free of charge. In this case, the keeper is obliged to take all necessary measures for proper storage and undertakes to return the goods safely.

The custodian does not have the right to use the thing transferred for storage without the knowledge of the bailor, except for the cases provided for by the contract.

The remuneration for storage can be paid in a lump sum at the end of the storage period or in installments. If payment is late for more than half of the storage period, the custodian has the right to refuse to fulfill the contract. The custodian's expenses for storing the item are included in the remuneration for storage, unless otherwise provided by the storage agreement.

Documents confirming the acceptance of goods into the warehouse are:

Simple warehouse receipt;

Warehouse receipt.

Accounting for storage agreements

The main document for accepting valuables for safekeeping is the act of acceptance and transfer of goods accepted for safekeeping at the warehouse. When returning goods, an act on the return of inventory items deposited is drawn up.

Accounting for the bailor

Valuables transferred for storage remain the property of the depositor and are listed on his balance sheet.

Accounting with the custodian

The custodian records the property accepted for storage in the off-balance sheet account “Goods accepted for safekeeping” at the prices established in the acceptance certificates. Analytical accounting is carried out by owners, types, varieties and storage locations.

Tax accounting of storage agreements

Tax accounting for the depositor

Amounts of remuneration paid to the custodian are included in expenses when calculating income tax.

Tax accounting with the custodian

Under the accrual method, income from the sale of storage services is recognized as services are provided, regardless of the actual receipt of funds. Under the cash method, income is recognized when funds are received from the depositor.

If the custodian is a VAT payer, then income from storage services is subject to VAT.

Still have questions about accounting and taxes? Ask them on the accounting forum.

Storage agreement: details for an accountant

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Many enterprises do not own warehouse premises, and they turn to other companies to provide goods storage services. Nowadays, such a commercial operation is becoming widespread. A storage agreement is concluded between the participants in the transactions, where the “custodian” is the person who is obliged to store the goods and materials, and the “bailor” is the one who transfers them for storage. We will look at how to keep accounting records during the responsible storage of inventory items in our article.

Purpose of the storage agreement

The main document for responsible storage of goods is the storage agreement. This is a special type of document, which is described in detail in Chapter 47 of the Civil Code of the Russian Federation.

Depending on the storage location, contracts are divided into the following subtypes:

• In bail institutions;
• For own warehouse premises;
• In banking institutions;
• In storage rooms of transport companies;
• For storage of inventory items that are the subject of dispute.

Contractual obligations are concluded between the bailee and the bailor. The role of custodian can be either an individual or a legal entity, but the conditions for them are different:

• The main requirement for an individual is legal capacity;
• For a legal entity, a type of activity is open for the provision of services for the storage of inventory items.

Contractual obligations are concluded in writing between any counterparties and reflect the following actions:

• Preservation of the beneficial properties of products over a certain period of time;
• Performing object safety;
• Upon completion of contractual obligations or upon request, the custodian returns the object of storage to the bailor.

The contract may limit the period of provision of services to a specific time or without specifying a period. With an unlimited period, the custodian is obliged to comply with contractual obligations until demand by the bailor.

You need to know that you must obtain a license to store certain goods (chemical or firearms).

Preparation of warehouse documents for storage of inventory items

A document such as a double warehouse receipt, which has two parts:

1. Warehouse certificate;
2. Evidence of collateral.

Required information for both parts:

• Name of the custodian counterparty and location for safekeeping of inventory items;
• Serial number of the warehouse receipt;
• Name of the legal entity or full name of the individual who are the depositors and their location;
• Name of inventory items with quantity handed over for safekeeping;
• Indication of information about the storage period;
• Amount and information on payment for services provided;
• Indication of the date of issue of the certificate.

The document is signed by the financially responsible person and stamped.

In addition to the storage agreement or warehouse documents, mandatory documentation is:

• Upon receipt of goods and materials, an Acceptance and Transfer Certificate of form No. MX-1 is drawn up;
• When delivering the goods to the depositor, Act No. MX-3 is drawn up. The Act records the amount and amount of work performed by the custodian.

After the bailor accepts his goods, he must sign in journal No. MX-2 that there is no claim against the bailee.

To provide services for the storage of inventory items to the population, the document can be standard forms No. MX-1, No. MX-2, No. MX-3, and forms developed independently (receipts, checks, tokens).

If a defect is discovered upon acceptance of the goods for safekeeping, then you do not have to issue documents for the defective products. Simply refuse to accept the goods, documenting your refusal in writing.

Accounting records of transactions for recording goods for safekeeping

Here are the accounting situations for the custody of the custodian and the bailor:

1. The custodian organization formalizes the receipt of goods and materials at its own warehouse premises through several operations.

Here's an example:

Products were brought to the company for storage at a cost of 203,000 rubles, the amount of services provided for the safety of products amounted to 18,520 rubles. (including VAT 2825.00).

1. Using the example above, consider the depositor’s accounting:

We must not forget that if goods are stored for a long time in a custodian’s warehouse without the right to transfer ownership, the tax office may consider that he is providing the service free of charge and charge additional taxes. The custodian counterparty will accrue non-operating income in the amount of the market value of the services provided free of charge for the safety of goods and VAT. When taxes increase, arrears, penalties and fines are formed.

Failure to comply with contractual obligations for storage of inventory items

Situations when a violation of contractual obligations occurs:

1. The bailor, after the end of the contractual obligations, did not collect the goods and materials. In this case, the custodian company must notify him in writing. If the depositor remains silent, the custodian has the right to dispose of the goods by selling them at the price at which the goods and materials were received for storage.

If the cost of the object is more than 100 minimum wages, then such goods must be sold through an auction. This amount is transferred to the depositor minus the costs of storage and sale of inventory items. Inventory sold by the bailor is income.

Example: Nant LLC transferred construction materials worth RUB 123,000 for storage to Scorpion LLC, incl. VAT 18762.00, for a period of 3 months. The cost of services provided was 27,600 rubles. (VAT 4210.00).

Upon expiration of the contractual terms, the goods were not removed from the keeper's warehouse and no action was taken upon written notification. Within a month, Scorpion LLC sold goods in the amount of 203,000 rubles, including VAT of 30,966.00. Sales costs amounted to 10,120 rubles. (including VAT 1543.00) RUB 165,280 was transferred to the bank account of LLC Nantes. (203,000-27,600-10,120).

Postings at Nant LLC:

• Dt51 Kt76 – 165,280 rubles, payment for goods sold from Scorpion LLC;
• Dt62 Kt90.01 – 203,000 rub. – proceeds from the sale of inventory items by the custodian;
• Dt90.02 Kt41 – 123,000 rubles, the cost of the goods is written off;
• Dt90.03 Kt68 – RUB 30,966, VAT on goods sold;
• Dt44 Kt60 – 31,967((27600-4210)+(10120-1543)) rubles, sales expenses written off;
• Dt19 Kt60 – 5753(4210+1543) rubles, VAT, on services provided for the safety and sale of inventory items;
• Dt60 Kt76 – 37,720(27600+10120) rubles, debt for services for the preservation and sale of inventory items;
• Dt68 Kt19 – 5753 rubles, accepted for deduction of VAT on amounts for services rendered;
• Dt76 Kt62 – 165,280 rubles, offset of the buyer’s debt for goods sold.

1. The terms of the contract for the safety of the object were violated. During storage, the product lost its quality beyond the norms of natural loss. The custodian is responsible for the quality of the protected goods, and if he does not prove his innocence in damage to goods and materials, then he will have to compensate in full for the losses incurred by the bailor. Such income from the depositor is non-operating.

But the bailor may also be guilty if he did not inform the custodian of information about changes in the quality of the goods. The depositor reimburses such losses to the custodian and the expenses are considered non-operating, which reduces the tax base for tax assessment.

If the custodian experiences unexpected extraordinary expenses in excess of normal expenses, the custodian will make a written request for reimbursement of the costs to the bailor. If no response is received, then such an action is considered the consent of the bailor.

1. Early termination of contractual obligations by the custodian. Then the custodian company cannot count on payment for the services rendered of the protected goods and materials;
2. Security with depersonalization. The transferred goods for the preservation of one bailor are mixed with the same type of goods of other bailors. The return transfer of goods occurs in equal parts of the appropriate quality;
3. The right to dispose of goods and materials. If the custodian has such a right, then he can sell it; therefore, the custodian cannot return the product to the bailor. Such relationships are formalized by the provisions of the loan agreement. Let's consider accounting for safekeeping:

Example: Mayak LLC transfers goods for storage with the right of disposal in the amount of 145,000.00 (including VAT 22,118.00). The storage period is 2 months, for which Mayak LLC must pay for the services provided for the preservation of inventory items in the amount of 5,350 rubles. (incl. VAT 816.00).

Formation of transactions at Mayak LLC:

• Dt58.03 Kt41 – 122,882 rubles, transfer of goods for storage with the right of disposal;
• Dt58.03 Kt68 – 22,118 rub. – VAT reflected.

When returning goods to the Mayak LLC warehouse, the accountant performs the following posting operations:

• Dt41 Kt58.03 – 112,882 rubles, return of goods to the warehouse;
• Dt19 Kt58.03 – 22,118 rubles, VAT included;
• Dt68 Kt19 – 22,118 rubles, VAT is accepted for deduction;
• Dt60 Kt51 – 5350 rubles, payment for services rendered;
• Dt41 Kt60 – 4534 rubles, expenses of the protected object for sale are written off;
• Dt 19 Kt60 – 816 rubles, VAT amount allocated;
• Dt68 Kt19 – 816 rubles, VAT is accepted for deduction.

The custodian's accounting of income and expenses from custodial services is a normal activity.

How to correctly reflect in accounting the transfer of materials for storage to a third party?

An organization transfers materials and a document to another organization for storage. Materials transferred for safekeeping are accounted for on balance sheet account 10 “Materials”. There is no transition (at the end of the storage agreement, the materials will be returned to the organization).

Under a storage agreement, one party (custodian) undertakes to store the thing transferred to it by the other party (bailor) and return this thing safely (clause 1 of Article 886 of the Civil Code of the Russian Federation). In this case, the ownership of the item transferred for storage does not pass to the custodian (for additional information, see letter dated 06.10.2010 N 03-07-06/191).

Based on clause 2 of Art. 5 of the Federal Law of December 6, 2011 N 402-FZ “On Accounting”, accounting objects include, among other things, the assets of the organization, which should be understood as materials (clause 2 of PBU 5/01 “Accounting for inventories”).

From clause 7.2 of the Concept of Accounting in a Market Economy of Russia (approved by the Methodological Council on Accounting under the Ministry of Finance of Russia, the Presidential Council of the Institute of Professional Accountants on December 29, 1997) it follows that an economic asset, control over which the organization received as a result of accomplished facts of its economic activity and which should bring her economic benefits in the future is her asset. We believe that a necessary condition for exercising control over an asset is that the organization has ownership rights to the corresponding object. Consequently, materials owned by an organization, but transferred for storage, must be taken into account on its balance sheet.

According to clause 7 of the Guidelines for accounting of inventories, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 N 119n (hereinafter referred to as the Guidelines), one of the main requirements for accounting of inventories is continuous, continuous and a complete reflection of movement (income, expenditure, movement) and the availability of inventories, therefore the fact of transfer of materials for storage to a third party must be reflected in the accounting accounts (without writing off the balance sheet).

The chart of accounts for accounting the financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, does not provide for a separate account for reflecting information about materials transferred for storage. From the Instructions for the Application of the Chart of Accounts for Accounting Financial and Economic Activities of Organizations it follows that information about the storage locations of materials is reflected in analytical accounting under account 10 “Materials”.

In our opinion, in order to reflect transactions involving the transfer of materials for storage to a third party, a separate sub-account can be opened to account 10, for example, “Materials transferred for storage.”

Thus, the transfer of materials for storage will be reflected by the posting:

• Debit 10, subaccount “Materials transferred for storage” Credit 10.

Returns by the custodian of materials will be reflected by a "return" posting.

Organizations can provide paid services for the storage of inventory items (material assets) belonging to other persons. The relationship between them is regulated by Chapter 47 of the Civil Code of the Russian Federation “Storage Agreement”. The party accepting the goods and materials for storage is called the custodian, and the party transferring the goods and materials for storage is called the bailor.

The storage agreement is concluded in writing (subclause 1, clause 1, article 161, clause 1, article 887 of the Civil Code of the Russian Federation). Organizations for which storage is a business activity (commodity warehouses), instead of concluding an agreement, can issue a simple (double) warehouse certificate, which indicates the conditions and storage period of goods and materials (Articles 887, 913, 917 of the Civil Code of the Russian Federation). If, within the period established by the agreement, the depositor does not pick up the goods and materials transferred for storage, the custodian has the right to sell them, having warned their owner about this (clause 2 of Article 899 of the Civil Code of the Russian Federation).

Receipt of goods and materials for storage from organizations and entrepreneurs is documented by an acceptance certificate in form No. MX-1. When returning inventory items to the depositor, a report is drawn up in form No. MX-3. In addition to the list of returned goods and materials, this act indicates the volume and cost of services provided by the custodian. Therefore, there is no need to prepare additional documents on the provision of storage-related services.

After receiving the goods and materials deposited for storage, the depositor must confirm the absence of claims against the custodian organization by signing the journal in Form No. MX-2.

This procedure is established by instructions approved by Resolution of the State Statistics Committee of Russia dated August 9, 1999 No. 66.

There is no unified form of document used to formalize the acceptance of goods and materials for storage from the public.

Therefore, when providing storage services to the population, an organization can use standard forms No. MX-1, No. MX-2, No. MX-3 or similar documents developed independently: receipts, receipts, numbered tokens, etc. The issuance of any of these documents will be mean that the storage agreement is concluded in writing (clause 2 of article 887 of the Civil Code of the Russian Federation).

Inventory and materials accepted for storage are not the property of the custodian, therefore they are accounted for separately from his own property in off-balance sheet account 002 “Materials accepted for safekeeping” (clause 10 of the Guidelines approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n ).

Analytical accounting on this account is carried out by owners of inventory items, by grade and storage location (Instructions for the chart of accounts).

The receipt of inventory items for storage, as well as their return to the owner, is reflected by the following transactions:

Debit 002

– goods and materials were received for safekeeping;

Credit 002

– goods and materials accepted for storage are returned.

Custodians (commodity warehouses) reflect income and expenses associated with the provision of storage services in accounting as income and expenses for ordinary activities (clause

5 PBU 10/99, clause 5 PBU 9/99).

Shortage of property not listed on balance sheet accounts

If a shortage of property is identified that is not listed on the balance sheet, the reduction of available property does not occur. However, for the organization such a shortage is recognized as damage. The procedure for reflecting such a shortage in accounting depends on the reasons for its occurrence.

A shortage of property can occur:

– due to natural loss;

– as a result of force majeure (flood, fire, etc.);

– through the fault of the financially responsible person (other guilty persons);

– for unknown reasons (the culprits were not found).

If the shortage of property not listed on balance sheet accounts occurred due to natural loss or as a result of force majeure, there is no need to reflect this with additional entries. The missing property must be written off from off-balance sheet accounting (if it was listed on off-balance sheet accounts). The same procedure must be applied in cases where those responsible for the shortage have not been identified.

If the shortage occurred due to the fault of an employee or another guilty person, the organization has the right to recover material damages from him (Clause 1 of Article 1064 of the Civil Code of the Russian Federation, Articles 243, 248 of the Labor Code of the Russian Federation). Since the value of the property has already been written off from the balance sheet accounts, the correspondence of account 94 “Shortages and losses from damage to valuables” with the organization’s property accounts is impossible.

This conclusion follows from the Instructions for the chart of accounts (account 94). In accounting, compensation for material damage resulting from a shortage must be reflected in two ways: using account 94 and without it. The organization has the right to choose any of the above options.

When using the first method (using account 94), the wiring diagram will be as follows:

Debit 94 Credit 98– the amount of the identified shortage is reflected;

Debit 73 (76) Credit 94

Debit 70 (76) Credit 73 (76)

Debit 50 (51) Credit 73 (76)

Debit 98 Credit 91-1

When choosing the second method (without using account 94), the following entries are made:

Debit 73 (76) Credit 98

– reflects the amount of damage to be compensated by the financially responsible person (other guilty person);

Debit 70 (76) Credit 73 (76)

– the cost of the damage caused is withheld from the salary (remuneration) of the guilty person;

Debit 50 (51) Credit 73 (76)

– the amount of damage is repaid to the cash desk (to the current account) of the organization;

Debit 98 Credit 91-1

– the amount of repaid damage is reflected in income.

If the property for which a shortage was discovered was listed in off-balance sheet accounting, it must be written off from the off-balance sheet account (Instructions for the chart of accounts).

– 1000 rub. – the amount of repaid damage is reflected in non-operating income.

4. ACCOUNTING OF COSTS FOR PRODUCTION OF PRODUCTS (WORKS, SERVICES)

You need to keep track of production costs in order to:

– determine (calculate) the cost of manufactured products (works, services);

– generate information about the structure and dynamics of production costs.

The availability of objective information about production costs is necessary for making management decisions about the efficient use of resources, reducing costs, and, as a result, increasing profits - the main indicator that is the goal of entrepreneurial activity (Clause 1, Article 2 of the Civil Code of the Russian Federation).

The procedure for accounting for production costs and calculating the cost of products (works, services) is currently regulated by PBU 10/99 and the Instructions for the chart of accounts. However, these documents establish only general rules and do not take into account the specifics of production in each type of activity (industry, construction, transport, etc.). Most industry instructions for cost accounting were developed in accordance with the Regulations approved by the Government of the Russian Federation Resolution No. 552 of August 5, 1992. With the entry into force of Chapter 25 of the Tax Code of the Russian Federation, this Regulation is no longer applied (Resolution of the Government of the Russian Federation dated February 20, 2002 No. 121).

In such conditions, an organization can independently develop a procedure for accounting for production costs and consolidate it in its accounting policies for accounting purposes.

In this case, before the development and approval of the relevant regulatory documents, you can use industry instructions (to the extent that does not contradict current legislation) (letter of the Ministry of Finance of Russia dated April 29, 2002 No. 16-00-13/03).

In accounting, all costs associated with the production of products (works, services) are classified as expenses for ordinary activities. This is stated in paragraphs 5 and 8 of PBU 10/99.

Production cost estimates are the costs of an enterprise associated with its main activities for a certain period, regardless of whether they are included in the cost of production in this period or not.

The production cost estimate characterizes the entire amount of expenses of the enterprise in the context of economically homogeneous elements. The industry has adopted the following grouping of costs by economic elements:

Material costs include costs for:

— raw materials and supplies (minus the cost of returnable waste at the price of their possible use or sale);

— purchased components and semi-finished products;

— auxiliary materials;

— fuel and energy spent on technological or economic needs;

Production services of third-party enterprises, as well as their own farms not related to the main activity, and some other expenses.

· labor costs include the cost of remunerating the full-time and part-time industrial and production personnel of the enterprise, including bonuses, incentives and compensation payments;

· contributions for social needs;

· depreciation of fixed assets - costs equal to the amount of depreciation charges for the complete restoration of fixed assets, including accelerated depreciation;

· other costs not included in the previously listed cost elements. These are taxes, fees, contributions to special funds, payment for communication services, computer centers, business travel costs, property insurance, rewards for invention and innovation, payment for product certification, rent and others.

The production cost estimate groups costs by cost elements, regardless of where they arise, and shows their resource structure, which is very important for the analysis of factors influencing the reduction of production costs.

There is the following classification of costs:

1) according to the degree of homogeneity - elemental(homogeneous in composition and economic content - material costs, wages, deductions from it, depreciation charges, etc.) and complex(different in composition, covering several cost elements - for example, the costs of maintaining and operating equipment);

2) in connection with the volume of production - permanent(their total value does not depend on the quantity of manufactured products, for example, the costs of maintaining and operating buildings and structures) and variables(their total amount depends on the volume of manufactured products, for example, costs of raw materials, basic materials, components). Variable costs, in turn, can be divided into proportional(change in direct proportion to the volume of production) and disproportionate;

3) according to the method of attributing costs to the cost of individual products - straight And indirect.

Direct costs include expenses directly related to the production of a certain type of product (work, service). These are the costs of raw materials, semi-finished products of own production, wages of workers directly involved in the production process. Direct costs may also include the cost of services of auxiliary production and service facilities.

Indirect costs include expenses that do not have a direct connection with the production of specific products (works, services). General production and general business expenses are recognized as indirect. For example, depreciation of equipment, salaries of management personnel, cost of utilities, rental costs of premises and equipment, etc.

Each organization determines the list of direct and indirect costs by cost item, as well as the procedure for assigning them to cost, independently, based on the characteristics of the organization of production.

This procedure follows from the Instructions for the chart of accounts (accounts 20, 25 and 26).

In accounting, both direct and indirect expenses are recognized at the time of their occurrence, regardless of when they were (will be) paid, and whether they led (will lead in the future) to the receipt of income or not (clause 16– 18 PBU 10/99). Transactions related to the transfer of funds (issuance of cash) are not recognized as expenses (clause 3 of PBU 10/99).

Expenses are recognized on the basis of primary accounting documents drawn up according to unified forms, and any other documents that contain the mandatory details provided for in paragraph 2 of Article 9 of the Law of November 21, 1996 No. 129-FZ (Article 9 of the Law of November 21, 1996 No. 129-FZ).

All expenses are accounted for in rubles (PBU 3/2006). Expenses expressed in foreign currency are recalculated into rubles in the manner prescribed by PBU 3/2006.

As is known, both direct and indirect costs affect the size of the tax base for profits.

Indirect costs can be written off immediately. And to write off direct expenses, you will have to wait until the goods are sold (work performed or services provided), in the cost of which they are taken into account (clauses 1, 2 of Article 318 of the Tax Code of the Russian Federation).

Now organizations have complete freedom to distribute expenses into the groups “direct - indirect” (Clause 1, Article 318 of the Tax Code of the Russian Federation).

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Our organization gives inventory items for safekeeping

Conclude a storage agreement. If the organization to which you transfer the goods and materials for safekeeping, storage is a business activity (commodity warehouses), instead of concluding an agreement, you may be issued a simple (double) warehouse certificate, which indicates the conditions and period of storage of the goods and materials. Document the transfer of inventory items with a transfer and acceptance certificate in form No. MX-1.

When returning inventory items, a report is drawn up in form No. MX-3.

Accounting for shortages of property in the warehouse (storage agreement)

The organization provides a warehouse for storing property to third-party companies and issues invoices for safekeeping. Based on the results of the inventory, a shortage was identified (the culprits were not found).

The property owner is seeking damages.

How should such an operation be taken into account in the warehouse owner’s business activities?

According to paragraph 1 of Article 886 of the Civil Code of the Russian Federation, under a storage agreement, one party (custodian) undertakes to store the thing transferred to it by the other party (bailor) and return this thing safely.

Accounting in 1C: UCP of goods in custody

Not every organization provides services for the storage of other people's inventory, or for the acquisition of any inventory on behalf of and for another person. Unfortunately, in standard 1C software products, including 1C:UPP, custody accounting is not automated.

This is understandable; nevertheless, such operations are not typical and may not occur in every organization.

Carry out as an answer to the wiring

As a general rule, ownership of goods sold passes to the buyer at the time of shipment. But sometimes (if there is doubt about the reliability of the counterparty or for a number of other reasons), an agreement is concluded with a special procedure for the transfer of ownership.

Let's consider accounting and tax accounting of transactions in the first and second cases.

Part 1 of Article 454 of the Civil Code of the Russian Federation provides: under a purchase and sale agreement, one party (seller) undertakes to transfer the thing (product) into ownership of the other party (buyer), and the buyer undertakes to accept this product and pay a certain amount of money (price) for it.

Accounting for the purchase of goods under a commission agreement

Let's consider the procedure for purchasing goods under a commission agreement with the participation of the commission agent in the calculations.

In this situation, after concluding the contract, the principal transfers to the commission agent the funds necessary for the purchase of goods. Purchased goods can be delivered to the commission agent or directly to the consignor. According to clause 6 of PBU 5/01 “Accounting for inventories,” the remuneration paid to the intermediary organization through which the goods were purchased, along with other expenses for their purchase, is included in the cost of goods.

How to take into account product samples in a trading company

Many trading enterprises use some of the goods as samples.

It can be difficult for accountants to figure out how to correctly reflect patterns in tax and accounting. We will consider what accounting options are acceptable when receiving samples free of charge, when placing them in the showroom, when returning them to the supplier, and in some other cases. Let’s make a reservation right away: the article is not intended for UTII payers.

Warehouse management: responsible storage and processing

The main trend in the global logistics market is the development of outsourcing of logistics services by specialized provider companies. Outsourcing logistics functions such as storage of goods, packaging, and pre-sale preparation allows the client company to reduce non-production costs and focus on core activities. The most important requirement is to ensure close integration of warehouse processes with the client’s business processes, which must be ensured by the warehouse logistics operator.

All costs (both direct and indirect) of custodians (warehouses) has the right to recognize in the current reporting (tax) period (paragraph 3, clause 2, article 318 of the Tax Code of the Russian Federation).

If an organization uses the cash method, then recognize income and expenses only after they have been paid (clauses 2 and 3 of Article 273 of the Tax Code of the Russian Federation).

An example of reflection in accounting and taxation of income and expenses associated with the provision of services under a materials storage agreement

LLC "Alpha" (commodity warehouse) accepted for safekeeping from LLC "Production Company "Master"" a batch of cement worth 500,000 rubles. The storage agreement is valid for 6 months (from February 1 to July 29). The cost of storage services for the entire period of validity of the contract is RUB 35,400. (including VAT - 5400 rubles). In addition, when receiving and returning cement, Alpha provides the Master with services for unloading (in February) and loading (in July). The cost of unloading is 6018 rubles. (including VAT - 918 rubles), and the cost of loading - 7080 rubles. (including VAT - 1080 rubles). According to the agreement, “Master” pays for all services of the warehouse at a time at the end of the storage period. In fact, the money for the services provided was credited to Alpha’s bank account on July 29 in the amount of 48,498 rubles. (RUB 35,400 + RUB 6,018 + RUB 7,080).

The cost of services provided by Alfa in accounting and tax accounting is:

- storage of cement - 3000 rub. per month;
- unloading - 3700 rub.;
- loading - 4400 rub.

"Alpha" applies a general taxation system, income and expenses are determined by the accrual method.

According to the accounting policy, in accounting and tax accounting, income from the provision of services under contracts whose validity period exceeds one month is recognized evenly on the last day of each month. Expenses associated with the provision of services are taken into account in the reporting period in which they were incurred (without distribution to work in progress balances).

Monthly revenue from the sale of storage services excluding VAT is:
(RUB 35,400 - RUB 5,400): 6 months. = 5000 rub.

The amount of VAT on revenue from the sale of storage services for the month is equal to:
5000 rub. × 18% = 900 rub.

The following entries were made in Alpha's accounting.

In February:

Debit 002
- 500,000 rub. - cement from “Master” was accepted for responsible storage;

- 6700 rub. (RUB 3,000 + RUB 3,700) - costs for storage and unloading of cement are taken into account;

Debit 62 Credit 90-1
- 11,918 rub. (RUB 5,900 + RUB 6,018) - revenue from the provision of services for storing and unloading cement is reflected;

Debit 90-2 Credit 20
- 6700 rub. (RUB 3,000 + RUB 3,700) - the cost of services provided was formed;

- 1818 rub. (918 rub. + 900 rub.) - VAT is charged on services provided.

From March to June inclusive:

Debit 20 Credit 02, 10, 25, 26, 68, 69, 70
- 3000 rub. - the costs of cement storage are taken into account;

Debit 62 Credit 90-1
- 5900 rub. - revenue from the provision of cement storage services is reflected;

Debit 90-2 Credit 20
- 3000 rub. - the cost of services provided was determined;

Debit 90-3 Credit 68 subaccount “VAT calculations”
- 900 rub. - VAT is charged on services provided.

In July:

Credit 002
- 500,000 rub. - the cement was returned to the depositor;

Debit 20 Credit 02, 10, 25, 26, 68, 69, 70
- 7400 rub. (RUB 3,000 + RUB 4,400) - costs for storage and loading of cement are taken into account;

Debit 62 Credit 90-1
- 12,980 rub. (RUB 5,900 + RUB 7,080) - income from the provision of services for storing and loading cement is recognized;

Debit 90-2 Credit 20
- 7400 rub. (RUR 3,000 + RUR 4,400) - the cost of services provided was formed;

Debit 90-3 Credit 68 subaccount “VAT calculations”
- 1980 rub. (900 rub. + 1080 rub.) - VAT is charged on services rendered;

Debit 51 Credit 62
- 48,498 rub. - money was received from the depositor.

Data on the tax base for VAT and income tax for the period of validity of the storage agreement are given in the table:

Situation: can a custodian organization (commodity warehouse) take into account the costs of insuring property accepted for safekeeping when calculating income tax??

According to the latest clarifications of the Russian Ministry of Finance, it is impossible. The Tax Department believes that the expenses can be taken into account.

In a letter dated April 28, 2009 No. 03-03-06/1/285, the Russian Ministry of Finance indicated that insurance of property accepted for storage does not belong to the types of voluntary insurance, the costs of which can be taken into account when calculating income tax. It is explained this way.

In accordance with subparagraph 10 of paragraph 1 of Article 263 of the Tax Code of the Russian Federation, when calculating income tax, you can take into account the costs of all types of voluntary insurance, which are a condition for conducting the organization’s activities by virtue of the legislation of the Russian Federation. Insurance of property accepted for safekeeping may be a condition of the contract concluded by the parties. By virtue of the legislation of the Russian Federation, such insurance is not a condition for the custodian to conduct its activities. This conclusion follows from paragraph 4 of Article 935 and Article 891 of the Civil Code of the Russian Federation. Consequently, the costs of this type of voluntary insurance cannot be taken into account when calculating income tax under subparagraph 10 of paragraph 1 of Article 263 of the Tax Code of the Russian Federation.

Advice: there are arguments that allow organizations to take into account, when calculating income tax, the costs of voluntary insurance of property accepted for safekeeping, as expenses that are a condition of the custodian’s activities. They are as follows.

Organizations have the right to take into account the costs of all types of voluntary insurance, which are a condition for conducting their activities by virtue of the legislation of the Russian Federation (subclause 10, clause 1, article 263 of the Tax Code of the Russian Federation). At the same time, the concept of “condition for conducting activities” is not explained in the legislation of the Russian Federation. However, it is incorrect to interpret this term as “a mandatory requirement of the legislation of the Russian Federation.” All mandatory requirements form the compulsory insurance system. The voluntary insurance system gives the organization the right to insure its activities against possible losses, but does not oblige it to do so. This conclusion follows from the provisions of Articles 927, 935 of the Civil Code of the Russian Federation and paragraphs 3 and 4 of Article 3 of Law No. 4015-1 of November 27, 1992.

In accordance with the requirements of the Civil Code of the Russian Federation, the custodian is obliged to ensure the safety of the property entrusted to him (Article 891 of the Civil Code of the Russian Federation). Otherwise, he compensates for damage to it (Article 902 of the Civil Code of the Russian Federation). In this regard, the organization’s expenses for insurance of property accepted for safekeeping can be considered as a condition for the custodian to conduct business. Moreover, if such a condition is specified in the storage agreement with the customer of services (Article 930, paragraph 4 of Article 421 of the Civil Code of the Russian Federation).

In letters dated April 17, 2007 No. 03-03-06/1/246, dated March 11, 2003 No. 04-02-05/2/13, the Russian Ministry of Finance expressed a different point of view. In them, the financial department classified the costs of voluntary insurance of property accepted for safekeeping according to subparagraph 7 of paragraph 1 of Article 263 of the Tax Code of the Russian Federation. This subclause allows you to take into account, when calculating income tax, the costs of voluntary insurance of property that the organization uses for income-generating activities. Property accepted for safekeeping satisfies the specified condition, therefore the custodian can include the costs of its insurance in reducing the tax base. This point of view is also shared by the tax service (see, for example, letter of the Federal Tax Service of Russia for Moscow dated June 16, 2006 No. 20-12/53511).

In the current situation, the organization must make the final decision on the issue of accounting for the cost of insuring property accepted for safekeeping when calculating income tax. Arbitration practice on this issue has not yet developed.

Advice: in order to avoid disagreements with inspectors, to take into account insurance costs when calculating income tax, economically justify and document them (clause 1 of Article 252 of the Tax Code of the Russian Federation).

In the situation under consideration, it would be reasonable to insure property in case of damage, theft, fire, etc. In this case, indicate in the storage agreement that property accepted for safekeeping must be insured at the expense of the custodian (Article 930, paragraph 4 of Art. 421 of the Civil Code of the Russian Federation).

In addition, during the inspection, the tax inspectorate can check whether the property transferred for safekeeping is not insured by the owner on the same grounds. If it is established that it is insured, the custodian's expenses may be considered economically unjustified (clause 1 of Article 252 of the Tax Code of the Russian Federation).

BASIS: VAT

charge VAT for the entire amount of remuneration for services provided under the storage agreement (subclause 1, clause 1, article 146 of the Tax Code of the Russian Federation).

Situation: when should a storage organization (warehouse) charge VAT on revenue from the provision of storage services? The storage agreement was concluded for a period of more than one quarter. Payment for custodian services during the contract period is not provided..

On the last day of the tax period in which the services were provided.

From the literal interpretation of the provisions of subparagraph 1 of paragraph 1 of Article 167 of the Tax Code of the Russian Federation, it follows that VAT on the cost of services provided must be calculated after the storage agreement is completed. That is, when goods and materials accepted for storage will be returned to the owner on the basis of an act in form No. MX-3.

However, with regard to ongoing contracts, the terms of which do not provide for monthly payment for services provided, the financial department takes a different point of view. Letter No. 03-07-15/47 of the Ministry of Finance of Russia dated April 4, 2007 states that under such agreements the contractor must determine the tax base for VAT on the last day of the tax period in which the services are provided. Regardless of the frequency of payment for these services agreed upon by the parties. For more information about this, see How to calculate VAT on the sale of goods (work, services).

Situation: can the purchasing organization deduct “input” VAT on inventory items accepted for safekeeping before the transfer of ownership (inventory items are recorded in account 002)?

Answer: no, it cannot.

An organization has the right to submit “input” VAT for deduction if the following four conditions are simultaneously met:

• presentation of tax by suppliers;

• acquisition of property (work, services) for carrying out transactions subject to VAT, or acquisition of goods for resale;

• acceptance of acquired property (work, services) for registration;

• availability of an invoice.

This procedure is established by Article 171 of the Tax Code of the Russian Federation.

Despite the fact that inventory items have been accepted for accounting (recorded on account 002), until the transfer of ownership of them from the seller to the buyer, they are not recognized as acquired (Articles 223 and 491 of the Civil Code of the Russian Federation). Since one of the mandatory conditions for deducting VAT is not met in this case, the amount of “input” VAT cannot be deducted.

simplified tax system

When goods and materials are received for storage, ownership rights do not pass to the custodian organization (commodity warehouse) (clause 1 of Article 886 of the Civil Code of the Russian Federation). Therefore, when calculating the single tax, their cost is not reflected in either income or expenses (Articles 39, 346.15 and 346.16 of the Tax Code of the Russian Federation).

Regardless of the chosen tax object income from services for storage, include in the calculation of the tax base after they are paid (clause 1 of Article 346.17 of the Tax Code of the Russian Federation).

If an organization applies a simplification and pays a single tax on the difference between income and expenses, then the costs associated with the provision of storage services take into account after payment (clause 2 of article 346.17 of the Tax Code of the Russian Federation).

Organizations that apply a simplified tax system with the object of taxation “income” do not take into account expenses when calculating the single tax (Article 346.14 of the Tax Code of the Russian Federation).

UTII

By decision of local authorities, activities related to provision of car storage services in paid parking lots (clause 1, subclause 4, clause 2, article 346.26 of the Tax Code of the Russian Federation). The object of UTII taxation is imputed income (clause 1 of Article 346.29 of the Tax Code of the Russian Federation). Therefore, the receipt and disposal of inventory items accepted for safekeeping does not affect the calculation of UTII. Since UTII payers are not exempt from accounting, they are required to maintain off-balance sheet accounting of inventory items accepted for safekeeping in the same manner as organizations applying the general taxation system.