Is it possible to avoid over-invoicing, as with intermediary services, or an act for reimbursement of transport (those without an invoice, even for the client). We take it to the client, he pays us, and we simply give him a certificate + invoice for transport services,

In such a situation, it is more correct to arrange the costs of delivering goods to the buyer on the basis of intermediary agreements. But in practice, sellers often, to facilitate document flow, in sales contracts separately indicate compensation for transport services in addition to the price of the goods. Delivery services are actually provided by a third party company. From the point of view of current civil legislation, this is not entirely true, since it is impossible to “resell” a service that was essentially performed by another company.

But tax inspectors, as a rule, do not make claims against such a transaction, provided that the amount of compensation is included in the tax base for income tax and VAT. The risk of additional tax charges is possible, for example, if the seller is provided with a service by a transport company without VAT and he “re-invoices” it to the buyer, also without VAT. The Ministry of Finance of Russia in letters dated 10/22/13 No. 03-07-09/44156 and dated 02/06/13 No. 03-07-11/2568 notes that reimbursement by the buyer of expenses incurred by the supplier of goods in connection with their delivery is associated with payment for goods, sold by the supplier to the buyer. Consequently, the money received by the seller of goods from the buyer as reimbursement of expenses for services for transporting goods must be included by the seller in the VAT tax base (subclause 2, clause 1, article 162 of the Tax Code of the Russian Federation).

How to reflect in accounting and taxation services for the delivery of finished products (goods), if the supplier organizes delivery by a third-party carrier

Often, when selling finished products (goods), the supplier organization organizes their delivery to the buyer. In this case, delivery costs may be borne by the buyer, and the supplier may organize it. In addition, other options are possible:

• Delivery costs are included in the cost of finished products (goods);
• Delivery costs are billed to the buyer in excess of the price of the purchased finished product (goods).

Documenting

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

If the seller arranges delivery at the buyer's expense, he actually provides additional services. In this case, the seller himself does not deliver the products (goods). Such services must be confirmed by a report (service provision certificate). The invoice is issued by the transport company.

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

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

When organizing the delivery of finished products (goods) at the buyer’s expense, the seller can enter into an agreement with a transport company. Moreover, if the cargo will be transported by road, then the consignment note in the form approved (clause 2 of Article 785 of the Civil Code of the Russian Federation, clause 6 of the Rules approved by Decree of the Government of the Russian Federation of April 15, 2011 No. 272) is equated to the contract of carriage. In this case, the following types of contracts can be concluded between the seller and the buyer of finished products (goods):

• transport expedition agreement. In this case, the buyer of finished products (goods) will be the client, and the seller will be the forwarder. Their relations will be regulated by Chapter 41 of the Civil Code of the Russian Federation;
• contract of agency. In this case, the buyer of finished products (goods) will be the principal, and the seller will be the attorney (intermediary between the transport company and the buyer). Their relations will be regulated by Chapter 49 of the Civil Code of the Russian Federation;
• commission agreement. In this case, the buyer of finished products (goods) will be the principal, and the seller will be the commission agent (an intermediary between the transport company and the buyer). Their relations will be regulated by Chapter 51 of the Civil Code of the Russian Federation;
• agency contract. In this case, the buyer of finished products (goods) will be the principal, and the seller will be the agent (intermediary between the transport company and the buyer). Their relations will be regulated by Chapter 52 of the Civil Code of the Russian Federation.

Features of the transport expedition agreement are the increased liability of the forwarder for loss, shortage or damage (spoilage) of cargo (). An integral part of such an agreement are forwarding documents (clause , and of the Rules, approved by Decree of the Government of the Russian Federation of September 8, 2006 No. 554). Order of the Ministry of Transport of Russia dated February 11, 2008 No. 23 approved the Procedure for registration and forms of forwarding documents:

Intermediary agreements differ among themselves in the nature of the actions of the intermediary (Art. , and the Civil Code of the Russian Federation). Instead of concluding separate agreements (purchase and sale and intermediary or purchase and sale and transport expedition), you can conclude one agreement - mixed, which will contain the provisions of the purchase and sale and intermediary or purchase and sale and forwarding agreement (clause 3 of Article 421 of the Civil Code of the Russian Federation ).

Situation: is it possible to conclude an agreement with the buyer for the supply and organization of delivery of finished products (goods) in such a way that a separate remuneration for organizing delivery is not paid to the supplier

Yes, you can.

To do this, state in the sales contract that the supplier delivers finished products (goods) to the buyer at his own expense (). In this case, the purchase and sale agreement may stipulate that the type of transport and carrier is chosen by the buyer (paragraph 2, paragraph 1, article 510 of the Civil Code of the Russian Federation). Such an agreement does not contain elements of an intermediary agreement (agreement of assignment, commission or agency agreement). The supplier is not an intermediary, since delivery costs are borne by him, not the buyer (and the buyer subsequently does not reimburse them) (clause 1 of Article 971, clause 1 of Article 990 and clause 1 of Article 1005 of the Civil Code of the Russian Federation). Therefore, a contract with such terms should not provide for an intermediary fee.

If the purchase and sale agreement contains a clause instructing the supplier to conclude an agreement with the carrier on its own behalf or on behalf of the buyer, and the buyer pays for delivery, such an agreement is considered mixed. That is, it contains both the terms of the purchase and sale agreement and the terms of the intermediary agreement (clause 1 of Article 971, clause 1 of Article 990, clause 1 of Article 1005 and clause 3 of Article 421 of the Civil Code of the Russian Federation). An intermediary agreement (agency agreement, commission agreement, commission agreement) is paid. If the contract does not specify the amount of remuneration, then the supplier’s additional services for organizing delivery must be paid based on the cost at which they are usually paid in a comparable situation. Such rules are established by articles and paragraph 3 of Article 424 of the Civil Code of the Russian Federation. If in such a situation the supplier does not record the intermediary fee, the tax office may charge fines and penalties:

• for VAT and income tax (if the general taxation system is applied);
• for a single tax with simplification (if the organization applies simplification).

This is due to the fact that the tax bases for these taxes will be underestimated (clause 1, article 156, Tax Code of the Russian Federation).

Amounts that are not related to sales are not included in the VAT base

Amounts received by the seller from the buyer to reimburse expenses for the delivery of goods by a transport organization

If the seller received money from the buyer to reimburse the costs of delivering goods by a transport organization, then such amounts are not subject to VAT. The risk is that the Russian Ministry of Finance has the opposite opinion. Therefore, companies prove their case in court.

The main argument of taxpayers is that the seller does not provide transport services himself. Reimbursement of transportation expenses does not create additional income for him.

For example, in one of the cases, the FAS Povolzhsky District indicated that, under the terms of supply contracts and additional agreements to them, transport and related costs were not included in the price of the goods (Resolution of the FAS Povolzhsky District dated August 12, 2013 No. A65-32027/2012). The responsibility for delivering the goods was assigned to the supplier. And the buyer reimbursed the supplier for the costs of delivering the goods. Transport services were provided by specialized organizations and individual entrepreneurs.

As a result, the court concluded that the taxpayer himself did not provide transportation services to customers. Consequently, compensation for such costs is not subject to VAT (resolutions of the Federal Antimonopoly Service of the North-Western District dated 05.26.10 No. A66-7801/2009 and dated 02.14.08 No. A05-1030/2007, determination of the Supreme Arbitration Court of the Russian Federation dated 09.08.09 No. VAS-11613/09 ).

From an article in the Russian Tax Courier magazine, No. 7, April 2014
Check yourself: how to deliver goods without tax losses

The company received reimbursement from the buyer for the costs of delivery of the goods by the transport company. Is it necessary, in the opinion of the Russian Ministry of Finance, to include the amount of such compensation in the VAT base?

• A Yes
• B No

The correct answer is A
The Ministry of Finance of Russia in letters dated 10/22/13 No. 03-07-09/44156 and dated 02/06/13 No. 03-07-11/2568 notes that reimbursement by the buyer of expenses incurred by the supplier of goods in connection with their delivery is associated with payment for goods, sold by the supplier to the buyer. Consequently, the money received by the seller of goods from the buyer as reimbursement of expenses for services for transporting goods is included by the seller in the VAT tax base (subclause 2, clause 1, article 162 of the Tax Code of the Russian Federation).
At the same time, some courts believe that the seller does not actually provide delivery services. Therefore, VAT has the right not to be charged on their value (resolutions of the Federal Antimonopoly Service of the North-West dated May 26, 2010 No. A66-7801/2009, dated February 14, 2008 No. A05-1030/2007 and Ural Federal Antimonopoly Service dated July 14, 2009 No. F09-4806/09-C3 ( left in force by the determination of the Supreme Arbitration Court of the Russian Federation dated 09/08/09 No. VAS-11613/09) districts).

According to the terms of the agreement concluded with our buyer, he reimburses us for the costs incurred by us in transporting the goods to his warehouse. In accounting we reflect the following business transactions: 1.D76 (buyer of goods) K60 (transport company) - 100 rubles. - transport expenses presented by the transport company are accepted for accounting. 2.D19 K60 (transport company) -18 rub. - VAT presented by the transport company is reflected. 3.D68 K19-18rub. - accepted for deduction of VAT presented by the transport company. An invoice was drawn up in one copy (entered in the sales book). This invoice reflects the re-imposition of transport costs on the buyer of the goods. The buyer was presented with an invoice of 118 rubles (including VAT of 18 rubles). 4.D76 (buyer of goods) K68 -18 rubles. 5.D51 K76-118 rubles - the debt of the buyer of the goods for re-billed transportation costs is repaid. In this case, the buyer of the goods does not have the right to deduct input VAT, since he does not have an invoice. The buyer accepts into account transport costs overcharged by the supplier on the basis of certain acts (drawn up by the supplier) with the supplier attaching copies of documents presented by the transport company. Is it correct for the supplier to deduct the input VAT presented by the transport company (see clauses 2 and 3). Or it would be more correct not to accept the deduction, but to do it as follows. D76 (buyer of goods) K60 (transport company) - 118 rubles. In this case, the question arises whether it is necessary to charge VAT on the data of 1180 rubles. (vendor-reimbursable costs)?

In supplier accounting : An organization can deduct “input” VAT in the general manner presented by a transport company, subject to all mandatory conditions. When receiving reimbursement amounts for transportation costs, VAT must be charged at the calculated rate of 18/118 and an invoice must be issued to the buyer.

In accounting, when receiving reimbursement amounts, the following entries must be made: Debit 62 Credit 90 – reflection of the amount of compensation received; Debit 90 Credit 76 – VAT accrual on the compensation amount; Debit 76 Credit 68 – reflects VAT payable on the compensation amount.

In buyer's account : The organization cannot deduct the amount of “input” VAT presented by the transport company to the supplier, as well as the amount of VAT accrued by the supplier when reimbursing him for transportation costs.

In accounting, when paying the amount of compensation for expenses, the following entries must be made: Debit 41 (10) Credit 60 - reflects the amount of compensation paid; Debit 19 Credit 60 – reflects the VAT presented by the supplier.

The rationale for this position is given below in the materials of the Glavbukh System

On the issue of deducting “input” VAT by the supplier presented by the transport company

Conditions of deduction

Input VAT can be deducted if the following four conditions are simultaneously met:*

• acquisition of property (work, services) for carrying out transactions subject to VAT, or acquisition of goods (work, services) for resale;
• acceptance of acquired property (work, services) for registration;
• availability of an invoice (adjustment invoice).

Make the following entries:*

DEBIT 62 CREDIT 90 subaccount “Revenue”
- an increase in revenue by the amount of reimbursement of expenses is reflected;

DEBIT 90 subaccount “VAT” CREDIT 76 subaccount “VAT”
- accrued at the estimated VAT rate on the amount of reimbursement of expenses.

Please note that the obligation to pay VAT to the budget arises for your company only when compensation for costs is received in the bank account. This follows from subparagraph 2 of paragraph 1 of Article 162 of the Tax Code of the Russian Federation. In this regard, you can first charge the accrued VAT to account 76. And when you receive money from your partner, make the following entry:*

DEBIT 76 subaccount “VAT” CREDIT 68 subaccount “VAT calculations”
- debt to the budget for payment of VAT is reflected.

On the issue of the procedure for reflecting VAT, by the buyer and the supplier, when reimbursing transport costs

4. Article: Reliable ways to deduct VAT on the costs of delivery of goods and utilities

The buyer often reimburses the supplier for the costs of shipping the goods. And when renting premises, the company usually compensates the owner for utility bills. You can request reimbursement of expenses in different ways. But not all of them are safe from the point of view of VAT calculations. In this article we will show you how to recharge expenses to your counterparty. And we’ll figure out which option is most convenient for both sides, taking into account the latest explanations from officials. And you can quickly navigate the features of various methods of completing a transaction using small tables.*

The buyer reimburses the seller for the cost of delivery of goods

First, let's consider this situation. The seller delivers the goods using a third-party carrier and pays for its services from his account. The buyer then reimburses the supplier for these costs. There are three possible options here.*

Reimbursement Options	Calculation of VAT from the supplier	VAT calculation for the buyer
The cost of transport services is included in the price of goods	The supplier charges VAT on the entire cost of goods. The tax presented by the transport company can be deducted	Tax on purchased goods presented by the supplier can be claimed as a deduction
The supplier and buyer enter into an agency agreement for the purchase of transport services	It is necessary to reissue the invoice received from the carrier to the client. Additionally, issue an invoice for your agency fee	Based on the invoice from the intermediary seller, the buyer deducts tax on the cost of transport services. It also declares a VAT deduction from the amount of the agent’s remuneration
The buyer compensates the supplier for delivery costs in excess of the price of the goods	Following the explanations of officials, the amount of reimbursement of expenses must be included in the tax base at the rate of 18/118. In this case, input tax on transportation costs can be deducted	It is safer for the buyer not to deduct tax on shipping costs since he does not receive an invoice from the seller. The right to deduction can only be asserted in court*

Option 3. The buyer reimburses the supplier for delivery costs in excess of the price of the goods

Often the contract stipulates that the buyer separately reimburses the seller for the costs of transporting the goods. So, this option is the most risky for both parties.*

Provider. Recently, in letters dated August 15, 2012 No. 03-07-11/299 and No. 03-07-11/300, officials from the Russian Ministry of Finance gave the following explanations. The amounts that a company receives to reimburse its expenses are related to payment for goods sold. Therefore, they must be included in the VAT tax base. The tax rate in this case is 18/118. That is, it is necessary to apply the procedure established in subparagraph 2 of paragraph 1 of Article 162 of the Tax Code of the Russian Federation.*

It turns out that the supplier must draw up an invoice for itself in one copy for the amount of reimbursement received from the counterparty. And register it in the sales book. As provided for in paragraph 18 of the Rules for maintaining the sales book. It’s good that at least the seller has the right to deduct input tax on transport services in the general manner. Officials are not against it. After all, the expenses were paid for a taxable transaction.*

Buyer. The company will not be able to deduct tax on the transportation of goods. Because he does not receive an invoice from the supplier. And the invoice from the carrier is addressed to the seller. And the supplier cannot relist it without being an intermediary. Although in court it is possible to defend the deduction on invoices reissued by the supplier (resolution of the Federal Antimonopoly Service of the North Caucasus District dated January 20, 2009 in case No. A53-10111/2008-C5-44). After all, the conditions for the deduction are met if the fact of receipt of the goods is proven and the company actually spent money on their delivery. And the method of payment with the supplier does not matter.*

The Letters from the Ministry of Finance mentioned in the article can be found: section “Financial and personnel consultations” of the ConsultantPlus system

The purchase and sale agreement may provide that the responsibility for organizing the delivery of the goods is assigned to the seller, and the buyer must reimburse the seller for the costs associated with the delivery of the goods purchased by him. Art. 510 Civil Code of the Russian Federation. When executing an agreement with the buyer, the seller enters into an agreement with transport companies on its own behalf. But in connection with the buyer's compensation for the seller's transportation costs, the following questions arise.

Should the seller include in the VAT tax base the amount of reimbursement received for transportation expenses?

Should the seller re-invoice the buyer for transport services and, if so, how to do this correctly?

Does the buyer have the right to deduct VAT on reimbursed transportation costs?

Cost reimbursement relationship between seller and buyer

To answer the questions that have arisen, you need to correctly qualify the relationship for compensation of transportation costs.

And they correspond to relationships under an agency agreement, where the principal is the buyer, who instructs the agent (seller of the goods) to conclude contracts with transport service providers (carriers) at the buyer’s expense. Thus, under an agency agreement, one party (agent) undertakes, for a fee, to perform legal and other actions on behalf of the other party (principal) on its own behalf, but at the expense of the principal or on behalf and at the expense of the principal. clause 1 art. 1005 Civil Code of the Russian Federation. In this case, the principal is also obliged to reimburse expenses incurred by the agent in connection with the execution of the order. Articles 1001, 1011 of the Civil Code of the Russian Federation. As is known, under an agency agreement, the agent determines the VAT tax base only from the amount of his remuneration clause 1 art. 156 Tax Code of the Russian Federation. That is, if we qualify legal relations in this way, then the received amounts of compensation for transportation expenses are not subject to VAT from the seller.

In addition, such qualification of legal relations entails a special procedure for re-issuing invoices, which is established for intermediary agreements in Government Decree No. 1137 dated December 26, 2011.

The essence of re-invoicing when purchasing services through an agent (who has entered into contracts with carriers on his own behalf) is as follows. The seller receives an invoice from the carrier and registers it in the journal of received and issued invoices (he does not register the invoice in the purchase book and does not accept VAT for deduction). He then re-invoices the buyer for the transport services. In the invoice, he indicates the carrier as the seller of services, and the buyer of the goods as the buyer of services. The seller registers this invoice in the journal of received and issued invoices (the invoice is not registered in the sales book and VAT is not charged). In addition, the seller must include information about intermediary transactions indicated in the journal of received and issued invoices in the VAT return clause 5.1 art. 174 Tax Code of the Russian Federation. The magazine itself does not need to be submitted to the inspection.

The buyer of the goods registers the received invoice in the purchase book and deducts VAT.

Tax implications of cost reimbursement

Let's see what VAT consequences companies can expect depending on the wording of the terms of the purchase and sale agreement on reimbursement of transportation costs.

Agent scheme

Let’s say that in the purchase and sale agreement regarding the reimbursement of transportation costs, the terms of the agency agreement are clearly stated clause 3 art. 421 Civil Code of the Russian Federation, under which the seller of the goods, for a fee, undertakes to organize the delivery of the goods by concluding agreements with carriers on his own behalf and at the expense of the buyer of the goods. We described above the procedure for calculating VAT and re-issuing invoices for this situation. At the same time, the Ministry of Finance is not against such formalization of relations and believes that the buyer has the right to deduct VAT on transport services. Letter of the Ministry of Finance dated March 21, 2013 No. 03-07-09/8906. That is, this is a problem-free situation.

Reimbursement of expenses

If the contract simply states that the buyer will reimburse the seller for transportation costs, then the tax authorities will most likely require that the seller include the compensation amounts in the VAT tax base subp. 2 p. 1 art. 162 Tax Code of the Russian Federation. After all, the Ministry of Finance believes that the amount of compensation for transportation costs is related to payment for goods. At the same time, the seller can deduct the VAT presented by the carrier.

Moreover, as the financial department points out, in this case the seller draws up an invoice in one copy, which means that the buyer does not have the right to deduct VAT on transportation costs. Letter of the Ministry of Finance dated 02/06/2013 No. 03-07-11/2568.

Judicial practice is generally on the side of taxpayers. The courts confirm that the amount of compensation for transportation expenses does not fall under the concept of funds associated with payment for goods, since the seller of the service does not provide Resolution of the Federal Antimonopoly Service of August 12, 2013 No. A65-32027/2012; FAS NWO dated May 26, 2010 No. A66-7801/2009; FAS UO dated July 14, 2009 No. Ф09-4806/09-С3 (The Supreme Arbitration Court’s ruling dated September 8, 2009 No. VAS-11613/09 denied the transfer of the case to the Presidium of the Supreme Arbitration Court of the Russian Federation).

There is also a court decision in favor of the taxpayer (seller of the goods), which is interesting because the seller, adhering to the position of the Ministry of Finance, charged VAT on the amount of reimbursed transportation costs and took for deduction the VAT claimed by the carrier Resolution 15 AAS dated 04/06/2015 No. 15AP-4077/2015. But the tax authorities considered that the seller is not the person who actually provided transport services, therefore the received amount of reimbursement for the cost of delivery cannot be included in the VAT tax base, which means that the deduction of input VAT on delivery was declared incorrectly. The court, supporting the seller, agreed with the position of the Ministry of Finance Letter of the Ministry of Finance dated October 22, 2013 No. 03-07-09/44156.

There is another way to avoid disputes with tax authorities. To do this, you can add conditions to the sales contract stating that delivery of the goods is the responsibility of the seller and the amount of transportation costs is included in the price of the goods.

Our organization entered into a supply agreement with a buyer located in another city. The delivery of goods was organized by our company through the involvement of third parties (the transport company sent documents for goods delivery services to us, payment for services was made by our organization to the transport company). Under the terms of the supply agreement, the buyer, in addition to the price, compensates for the costs of delivering the goods to our organization (only the cost of delivery is compensated, remuneration for organizing delivery is not paid separately). Questions: 1. At what point should our company reflect the amount of compensation for transportation expenses by the buyer as part of income for calculating income tax using the accrual method: at the time the buyer provides supporting documents or at the time the compensation is received in our current account? 2. At what point should our company include the amount of compensation for transportation costs in the VAT tax base: at the time of providing supporting documents to the buyer or at the time the compensation is received in our bank account? 3.What entries should be used to reflect the amount of compensation for transportation costs by the buyer? 4. Is the liability provided for by Russian legislation applicable to our organization if, at the request of buyers, we issue an invoice to them for the amount of transportation costs subject to compensation?

If a supplier charges for delivery services in excess of the cost of goods, then for him this is an independent type of activity. In this case, the seller issues an invoice for delivery separately from the cost of the goods. The following entries are made in accounting: Debit 23 (20, 44) Credit 10 (02, 70, 69...) - the costs of delivering goods to the buyer are taken into account; Debit 90-2 Credit 23 (20, 44) - the cost of delivery services has been formed; Debit 62 Credit 90-1 - services for the delivery of goods to the buyer were implemented;

Debit 90-3 Credit 68 subaccount “Calculations for VAT” - VAT is charged on the proceeds from the sale of delivery services. Income from the provision of delivery services is taken into account in the period of their accrual. Expenses associated with the provision of transportation services can be taken into account in the month in which they are actually incurred. Delivery services paid in excess of the price of goods are subject to VAT in accordance with the general procedure.

The rationale for this position is given below in the materials of the Glavbukh System

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

• Delivery costs are included in the cost of finished products (goods);
• Delivery costs are borne by the buyer, and the supplier organizes it (under an intermediary agreement, a transport expedition agreement).

If a supplier offers payment for delivery services in excess of the cost of finished products (goods), then for him this is an independent type of activity* (Clause 1, Article 2 of the Civil Code of the Russian Federation). The procedure for payment for delivery can be established in the sales contract or in a separate transportation contract (Chapter 40 of the Civil Code of the Russian Federation).

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

Documenting

Documentation of shipment of finished products (goods) depends on two factors:

• payment options for delivery costs;

If delivery costs are included in the price of the product(s), no separate invoice for delivery will be issued.

If the buyer pays expenses in excess of the price of the finished product(s), the seller, who typically provides delivery services to the buyer's warehouse, invoices the delivery separately from the cost of the product(s).* If the seller arranges delivery at the buyer's expense, such services must be confirmed by a report (service provision certificate). In this case, the delivery invoice is issued on behalf of the transport company. For more information about processing the shipment of finished products (goods), see:

• How to document the shipment of finished products (performance of work, provision of services);

Delivery documents are issued depending on the type of transport used. Documents issued for rail transportation are listed in Order No. 39 of the Ministry of Railways of Russia dated June 18, 2003. By air - in the order of the Ministry of Transport of Russia dated June 28, 2007 No. 82. By water - in article 67 of the Code of Inland Water Transport of the Russian Federation and articles of the Code of Merchant Shipping of the Russian Federation. By road - in Chapter 40 of the Civil Code of the Russian Federation, and in the part that does not contradict this chapter - Section 6 of the General Rules for the Transportation of Goods by Road (approved by order of the Ministry of Automobile Transport of the RSFSR dated July 30, 1971).

Accounting

If the buyer pays delivery costs in excess of the price of the finished product (goods), then the following entries are made in the supplier’s accounting:

Debit 23 (20, 44) Credit 10 (02, 70, 69...)
– the costs of delivering finished products (goods) to the buyer are taken into account;

Debit 90-2 Credit 23 (20, 44)
– the cost of delivery services has been determined;

Debit 62 Credit 90-1
– services for the delivery of finished products (goods) to the buyer have been implemented;

Debit 90-3 Credit 68 subaccount “VAT calculations”
– VAT is charged on revenue from the sale of delivery services (if the organization is a payer of this tax).*

BASIC

The procedure for reflecting income and expenses associated with delivery paid in excess of the cost of finished products (goods) when calculating income tax depends on the method of determining income and expenses.

Under the cash method, income from the provision of services for the delivery of finished products (goods) is taken into account in the month when funds are received (including advances) for the provision of services (clause 2 of Article 273 of the Tax Code of the Russian Federation, clause 8 of the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 22 2005 No. 98). Expenses associated with the provision of transportation services are recorded as they are paid, with the exception of those expenses for which a special recognition procedure has been established, for example, depreciation expenses (

Reimbursement of transportation costs under a supply agreement represents the return of funds from the buyer to the supplier. This procedure has certain design features depending on the selected option for refunding supply costs. Particular importance is attached to re-invoicing in the name of the buyer.

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Options

The buyer can reimburse transportation costs by choosing one of several methods. When the buyer transports the goods independently, all questions automatically disappear.

The procedure for compensation of costs incurred by the supplier depends on the delivery option:

• delivery of goods is organized by the supplier with his own resources;
• The delivery of goods is organized by the supplier using a third party as a carrier.

For a more understandable perception of the information, options for reimbursement of transport costs are presented in the form of a table.

Each of the methods involves certain actions to be reflected in the accounting and tax records of the organization.

Own costs

Before making a delivery, you must choose how it will be reflected.

There are two ways to account for supply costs:

• by written agreement, including in the price of the product;
• by written agreement (counted separately).

Transport services included in the price of the product must be reflected in the sales contract as a separate line. It is necessary to make a note about the amount for transportation services.

In this case, the cost of the goods including VAT is indicated, the total amount payable from the buyer is calculated and the amount of transportation is indicated. You can also make a note for the buyer that if the product is returned, shipping costs will not be refunded.

Failure to allocate the amount of transport services in a separate line can result in the following troubles:

• if the buyer returns the products, he will have to return the entire amount back, including delivery costs;
• The tax office will not count this amount as a deduction when calculating income tax.

The best option would be to conclude a separate contract/agreement for the transportation of sold goods.

It specifies all the supplier's costs and the buyer's obligation to reimburse. In this case, the accounting for sales and transportation expenses will be separated.

Documentation

In the case of organizing the accounting of transport services included in the price of products, the document accompanying the cargo will be the consignment note.

It is impossible to distinguish between transport services and the cost of goods, since this paper is intended to reflect the movement of material assets, not services. To confirm expenses to the tax office, you must additionally issue a waybill.

• When organizing accounting for transport services using an additional contract/agreement, primary documentation can be prepared in three ways:
• filling out the consignment note;
• filling out separately the goods and transport invoices;

filling out the consignment note and the act, which will reflect transport services.

Each of the above documents must be recorded in the sales book.

Reissue of transport invoices to the buyer

If the transportation of sold goods is carried out by a third-party organization, which acts as a carrier in the seller-buyer relationship, reimbursement of costs for transport services occurs according to the scheme of re-billing for services provided.

• Re-issuance of transport invoices without tax risks for both parties can be done in two ways:
• intermediary services;

Each of them requires special attention.

Intermediary services

When concluding an agreement with the buyer, it is necessary to add a provision that the supplier undertakes the responsibility to find a carrier company and pay for their services. That is, he presents himself as a mediator.

In this case, the amount of the supplier's remuneration must be indicated. The Civil Code of the Russian Federation indicates that the services of an intermediary cannot be free of charge.

The following primary documents are transferred to the buyer:

• consignment note from the supplier for the provision of transport services;
• a copy of the consignment note received from the carrier;
• intermediary's report on fulfilled obligations.

Important: When issuing an invoice to the buyer from the seller, the date must be indicated the same as the documents received from the carrier.

Change in price for an item

The second option for re-invoicing for the delivery of goods to the buyer is to change their price. This option is used less frequently than intermediary services, but it requires less paperwork.

The Civil Code allows changes to be made to the purchase and sale agreement regarding the price of products in exceptional situations.

You can simply add a clause that as a result of delivery by the supplier, payment for the product automatically becomes greater by the amount spent on transport.

At the moment the goods are transferred to the buyer, the amount of the supplier’s costs will already be known. It is distributed equally to each type of goods and included in the consignment note.

Changes can be made in two ways:

• correct the information and issue a new document;
• make changes to the previously issued document by the supplier (in copies of both parties).

The main thing is not to reflect transport costs on the invoice as a separate line. Then an invoice is issued to the buyer for payment, which is noted in the sales journal. A note regarding receipt of an invoice from the carrier is made in the purchase log.

Reimbursement of transportation costs under the supply agreement

The procedure and conditions for reimbursement of supply costs are also prescribed in the law protecting consumer rights.

Situations will differ depending on:

• from the place of purchase (remotely or at the seller’s premises);
• conditions for the return/exchange of goods (with or without quality claims).

Legislation that protects consumer rights indicates the obligation to reimburse payment for delivery of products to the buyer and/or seller. If there is a buyer's refusal of the purchased product.

For a quality product when purchased at a distance

The Federal Law for the Protection of Buyers' Rights determines that if the purchase was not made on the seller's premises (for example, via the Internet), the consumer has the right to return it.

Provided that the product does not have any deviations in quality standards, the money spent by the consumer on delivery fees will not be returned to him. In such situations, only the amount paid for the product itself is returned, provided that the packaging, configuration and presentation of the product are preserved.

For goods of inadequate quality when ordering remotely

According to the law of consumer rights, if a product was purchased remotely (for example, through an online store), the consumer can return it.

If there are complaints about the quality of the goods, reimbursement of transportation costs in favor of the buyer is made in full. If, by agreement, the delivery of goods was made at the expense of the buyer.

Reimbursement of transportation costs for defective goods

The buyer pays transportation costs if he purchased goods of large weight and size (heavier than 5 kg).

In this case, situations of moving a purchase are considered for:

• repair;
• replacements;
• markdowns;
• return to the consumer.

Initially, the consumer can independently pay for the transportation of low-quality purchases. As a result, he has the right to demand compensation for expenses incurred from the seller (together with compensation for moral damage).

For goods of proper/inadequate quality when purchased in a store (buyer from another city)

If the buyer went to buy a specific product from another city to a store, and then decided to return it back, he cannot demand reimbursement of transportation costs (for moving from one locality to another).

The quality of the product does not matter at all.

Distribution of transport costs

Shipping costs may be shared between the parties. Most often, this method is used when involving third-party organizations in the transportation of goods.

Transport costs cannot be calculated at the time of concluding an agreement for the purchase/sale of goods for various reasons:

• delivery time is not determined;
• have not decided on the carrier company;
• It is not possible to calculate the cost of delivery for a specific date, since tariffs are constantly changing, etc.

In such situations, the method of confirming payments made is specified and the payer party is determined. transportation costs may be divided in equal shares or other proportions.