Our organization (seller) sells the goods purchased from the supplier, while the goods are delivered directly to the buyer from the supplier, bypassing the seller's warehouse. If this situation is presented schematically, it turns out that three companies are involved. How to properly organize document flow between all companies? Who should submit what primary documents to whom? Who and in what case will be the consignor, seller, etc.?

Expert opinion

In the situation you describe, we are talking about a “transit” delivery, when the goods are delivered from the supplier’s warehouse to the warehouse of the final buyer without posting the goods to the organization’s own warehouse (“transit” seller). In fact, there are two independent transactions, for each of which you need to draw up your own set of documents.

As a rule, under the terms of the concluded contracts in the case of a “transit” delivery, the ownership of the goods passes to the organization at the moment the goods are transferred by the supplier to the carrier. Ownership of the goods passes to the buyer after he has received the goods

Payment to the supplier is made after the carrier. The buyer pays for the goods immediately after receiving it.

In the conditions of "transit" trade, supply contracts are concluded on behalf of each of the parties independently. At the same time, the “transit” trading organization simultaneously acts as both a buyer and a supplier, since it is simultaneously responsible for both paying the supplier of the supplied goods and for the actual delivery of the goods. end customer, although the original supplier ships the goods, and the buyer is the consignee.

In the situation under consideration, the organization - the "transit" seller concluded two contracts: with the supplier for the purchase of goods and with the buyer for the sale of goods. This means that the organization must have two invoices, while the original supplier and the final buyer will each have one copy of different invoices.

Since the "transit" seller does not receive the goods at his warehouse and does not release them to the buyer, he is neither a consignee nor a shipper. Therefore, the execution of invoices for transit trade has its own specifics. Recall that the features of the document flow and the procedure for filling out primary accounting documents during the transit sale of goods should be fixed in the accounting policy.

For example, you can provide the following order.

The invoice issued by the supplier shall indicate:

• in the lines "Supplier" and "Consignor" - the supplier organization;
• in the line "Payer" - organization - "transit" seller;
• in the line "Consignee" - the final buyer;
• in the line "Reason" - details of the supply agreement between the supplier and the "transit" trade organization;
• in the line "Cargo release made" the signature of the responsible person of the supplier is put;
• the lines "Cargo accepted" and "Cargo received by the consignee" are not filled.

The supplier draws up this waybill in two copies on the date of shipment of the goods to the address of the consignee (final buyer). Until the moment the organization - the "transit" seller transfers to the supplier its invoice for the buyer. It indicates the selling price of the item, not the price at which the item was purchased from the supplier. This waybill is also drawn up in two copies and is transferred by the supplier to the carrier as shipping documents.

It can be issued in the following order, indicating:

• in the line "Consignor" - details of the original supplier;
• in the line "Supplier" - the name of the "transit" seller;
• in the lines "Consignee" and "Payer" - the names of the final buyer;
• in the line "Base" - the details of the supply agreement between the trade organization and the buyer of the goods;
• in the line "The cargo was received by the consignee" - the signatures of the responsible person of the buyer.

At the same time, the line “Cargo was released” is not filled in, and the line “Cargo received” is filled in by the representative of the carrier (this attribute can be omitted if the carrier refuses to fill it out).

After the shipment of the goods to the buyer, the supplier must transfer the organization - the "transit" seller to the original copy of the invoice issued to him. The final buyer must give the "transit" seller a signed copy of the invoice drawn up in his name by this organization. As a result, the "transit" seller will have both versions of the documents. And the original supplier and the final buyer will have copies of different invoices: the original supplier will have an invoice under the contract between him and the “transit” seller acting as the buyer, the final buyer will have between him and the “transit” seller acting as the seller.

When purchasing a "transit" product, the design also has its own characteristics.

On lines 2-2b "Seller" and on line 3 "Consignor and his address" of the invoice, the details of the supplier are indicated.

On line 4 “Consignee and his address”, the supplier must indicate the details of the final buyer.

On lines 6–6b, details are given as the buyer trade organization.

The amounts of VAT presented to the organization by the carrier are subject to deduction, provided that the relevant expenses are taken into account and if there is a correctly executed invoice issued by the carrier (subclause 1, clause 2, article 171, clause 1, article 172 of the Tax Code of the Russian Federation).

Operations for the sale of goods are recognized as an object of VAT taxation (subclause 1 clause 1 article 146 of the Tax Code of the Russian Federation). The tax base for VAT is determined based on the actual sales price (without VAT) (clause 1, article 154, paragraph 3, clause 1, article 105.3 of the Tax Code of the Russian Federation). The date of determining the tax base for the sale of goods will be the date of shipment of the goods to the buyer (subclause 1, clause 1, article 167 of the Tax Code of the Russian Federation). The seller organization issues an appropriate invoice to the buyer no later than five days from the date of shipment of the goods (clauses 1, 3 of article 168 of the Tax Code of the Russian Federation).

What contract to conclude with the company when reselling materials to confirm the reality of the transaction?

Documentation for the resale of materials. How to correctly reflect operations and draw up primary documents - in the article.

Question: Our company bought (for resale to company C) materials from company A, which, in turn, bought materials from company B (which is located in another city). In fact, the materials were not brought to our warehouse, but were sent immediately to company "C" by our driver, in the consignment note we reflected the receipt of goods from supplier "A", in the accounting. accounting reflected, there is no record of this in the waybill. Company "A" does not have a warehouse, and at the point of unloading we immediately took the goods from the railway or from the car and sent them to company "C". the reality of the deal?

Answer:

With company A, you need to conclude a contract of sale, in which you indicate that the buyer, the consignor will be company B, and the consignee will be company C.

Since in the situation under consideration the goods are delivered in transit from the warehouse of the supplier "B" to the warehouse of the final buyer "C" without posting the goods to your organization's own warehouse.

The letter of the Ministry of Finance of Russia dated 10.08.2005 N 03-04-11 / 202 states that the consignor (consignee) should be understood as an organization (its structural subdivision) or individual entrepreneur, from the warehouse (to the warehouse) of which the actual shipment (acceptance) of goods is carried out, regardless of the type of transport by which these goods are transported.

2. to another person specified in the contract.

In order to additionally confirm the fact of delivery of the goods to the final buyer, in this situation you need waybill(letter of the Federal Tax Service of Russia dated 18.08.09 No. ШС-20-3/1195). Otherwise, the tax authorities may doubt the reality of the transaction.

Rationale

How to draw up documents for transit trade. The goods are delivered by a transport company

Depending on the terms of the contract, the goods can be delivered:

directly to the buyer;

to another person specified in the contract.

3. invoice. When selling goods under the first and second contracts, the supplier ("Master") and the seller ("Germes"), respectively, are exhibited, unless, of course, they are VAT payers. In this case, the seller ("Hermes") in the invoice in line 3 "Consignor and his address" must indicate the details of the supplier ("Master"). The lines "Consignor" and "Consignee" must be filled in similarly to these lines in the waybill for the shipment of goods (for example, according to form TORG-12).

Detailed information on how to fill in the fields of documents when selling goods through transit trade is presented in the table.

An example of paperwork for transit trade

LLC “Trading firm “Germes”” purchases goods under a supply agreement from OJSC “ Manufacturing company"Master"". These goods are sold by Germes to CJSC Alfa, which is also the consignee under the supply agreement between Germes and Master. The goods are delivered from the supplier to the buyer by car third party carrier.

When selling goods, "Master" exposed to "Hermes":

In addition, the "Master" issued waybills in the form approved by the Decree of the Government of the Russian Federation of April 15, 2011 No. 272, and waybills in the form No. 1-T, approved by the Decree of the State Statistics Committee of Russia of November 28, 1997 No. 78.

When selling Alfa's goods, Hermes issued to her:

How can an intermediary formalize and reflect in accounting and taxation the sale of goods

Types of intermediary agreements

Civil law defines three types of intermediary contracts: an agency contract, a commission contract and an agency contract.

Under an intermediary agreement, an intermediary (attorney, commission agent, agent) always acts in the interests and at the expense of the customer (principal, committent, principal) (clause 1 of article 971, clause 1 of article 990, clause 1 of article 1005 of the Civil Code of the Russian Federation) . This means that the ownership of the goods (results of work performed, services rendered) sold by the customer does not pass to the intermediary, and the costs incurred by the intermediary in connection with the execution of the contract must be reimbursed to him.

For the execution of the order, the intermediary is entitled to remuneration. According to agency and commission agreements, the payment of remuneration is obligatory (Art. , Civil Code of the Russian Federation). Under an agency agreement, remuneration may not be paid only if it is expressly provided for by the agreement (clause 1, article 972 of the Civil Code of the Russian Federation).

If the intermediary makes a transaction on terms more favorable than those specified by the customer, an additional benefit is formed. The additional benefit can be divided equally between the customer and the intermediary, unless otherwise provided by agreement of the parties (clause 3 of article 973, article , of the Civil Code of the Russian Federation).

Participation of an intermediary in settlements

Depending on the terms of the intermediary agreement related to the sale of goods (works, services):
- the intermediary may or may not participate in settlements with buyers of goods (works, services) of the customer. In the first case cash from buyers come to the intermediary, in the second - directly to the customer;
- an intermediary can act on its own behalf (for example, under a commission agreement) or on behalf of a customer (for example, under an agency agreement). In the first case, when goods (works, services) are sold to the buyer, documents are drawn up on behalf of the intermediary. In the second case - on behalf of the customer, even if they are drawn up by an intermediary. The right of an intermediary to sign documents must be certified by a power of attorney issued by the customer (clause 1, article 975 of the Civil Code of the Russian Federation);
- material assets can be shipped to buyers either from the customer's warehouse or from the intermediary's warehouse.

Accounting methodology

Memo for each situation with the receipt of goods from the supplier

You buy goods in transit

It is also possible to purchase goods in transit. What does it mean? Your organization signs a supply contract with a certain trading company, and you transfer money for the goods to it. In turn, the trading company concludes a similar agreement with its supplier and instructs him to ship the goods to a third organization (just yours). That is, through the warehouse trading company The product you ordered will not even go through.

Here the main thing for you is to get all the documents from both the shipper and the transit (trading) company. First of all, we are talking about a consignment note in the form No. TORG-12. Both of them should give you such paper. Only in a copy from the consignor will your company be listed as the consignee. And in the form received from the transit worker - by the buyer.

1. Go over the invoice issued by the shipper (direct supplier) to see if everything is correct there. He had to indicate himself as a supplier and consignor, and your company as a consignee (at the end of the document). The transit organization will be in the role of the payer. At the same time, the line "Reason" must contain the number and date of the sales contract concluded by the trade organization with the supplier.

2. Now check if the accounting department of the trading (transit) company made a mistake when issuing the invoice to your address. In the line "Supplier" - information about the "transit", your company is the payer, and in the role of the consignor - the supplier from whose warehouse the goods were shipped to you. In the line "Basic Buyer

In a letter dated August 17, 2012 No. 03-03-06/1/420, specialists from the Ministry of Finance of Russia for the first time raised the issue of accounting for transportation costs when calculating income tax in a situation where the goods being sold are delivered by the seller to the buyer directly from the supplier’s warehouse, bypassing their own warehouse (in transit) . But, in our opinion, these explanations are very unfortunate.

The Ministry of Finance did not answer

In the commented letter the following situation is considered. The organization resells goods to subsidiaries. At the same time, it delivers goods from the seller's warehouse both to its own warehouse and in transit from the seller's warehouse to buyers' warehouses ( subsidiaries). She was interested in what expenses (direct or indirect) for the purpose of calculating income tax include transportation costs for the delivery of goods in transit.

However, the Ministry of Finance of Russia only quoted the norms of Art. 320 of the Tax Code of the Russian Federation, which regulates the procedure for determining the costs of trading operations, and did not give a clear answer to the question posed.

What the tax code says

To deal with the issue, we analyze the provisions of Art. 320 of the Tax Code of the Russian Federation. It says that the taxpayer has the right to form the cost of acquiring goods, taking into account the costs associated with their purchase, including transportation costs. Expenses of the current month are divided into direct and indirect. Direct costs include the cost of acquiring goods sold in a given reporting (tax) period and the cost of delivery (transportation costs) of purchased goods to the buyer's warehouse, if these costs are not included in the price of goods. All other expenses incurred in the current month are recognized as indirect expenses and reduce the income from the sale of the current month.

Note that if you read this rule verbatim, you may get the impression that the cost of delivery of purchased goods can be attributed to direct costs only when the buyer has his own warehouse and the purchased goods are delivered to this warehouse. But this is not true. In this case, we mean not special warehouse space, but any place where the buyer places the purchased product (for example, a store, office or warehouse of a third party). Thus, the Federal Antimonopoly Service of the North-Western District, in its resolution of December 21, 2011 No. A42-419 / 2011, recognized the organization's arguments that transportation costs are direct and are distributed only if the taxpayer has a warehouse located separately from the object of trade ( shop), illegal.

So, transportation costs associated with the delivery of purchased goods, trade organizations can take into account in two ways: either separately as part of direct costs, or as part of the purchase price of purchased goods. In any case, they will be expensed only to the extent that they relate to goods sold. Transportation costs associated with the sale of purchased goods are accounted for as indirect costs and are written off as expenses in full.

In transit trade, it is difficult to say whether the purchase or sale involves transportation costs for the delivery of goods from the supplier's warehouse to the buyer's warehouse, bypassing the seller's warehouse. In our opinion, in this case it is necessary to be guided by the following rule. If, based on the contractual terms, the organization can include such costs in the cost of purchased goods, they should be treated as transportation costs associated with the acquisition of goods and included in direct costs. If it is impossible to include such expenses in the cost of purchased goods, these are expenses associated with the sale of goods, and they must be taken into account as part of indirect expenses.

Let us explain our conclusion with examples.

example 1

Entity A has two supply contracts. One contract was concluded with organization B for the purchase of a consignment of goods from it. According to its terms, the ownership of the goods passes to the organization "A" at the time of receipt of the goods in the warehouse of the organization "B".

Another contract was concluded with organization "C" for the sale to it of a consignment of goods purchased from organization "B". Delivery of goods to the address of the organization "C" is carried out directly from the warehouse of the organization "B" by the forces of the organization "A". The ownership of the goods passes from organization "A" to organization "C" at the time of delivery of the goods to the warehouse of organization "C".

In this case, transportation costs for the delivery of goods from the warehouse of organization "B" to the warehouse of organization "C" are the costs associated with the sale of goods. Entity A cannot include these costs in the purchase price of the goods. After all, she is already transporting her own goods to the address of the buyer. Therefore, these costs are indirect.

example 2

Entity A has two supply contracts. One contract is concluded with organization "C" for the sale of a consignment of goods to it. Another contract was concluded with organization "B" for the purchase of a consignment of goods from it. According to its terms, organization "B" must ship the goods to the address of organization "C". The ownership of the goods passes from organization "B" to organization "A" and from organization "A" to organization "C" at the time of its delivery to the warehouse of organization "C".

In this case, transportation costs for the delivery of goods from the warehouse of organization "B" to the warehouse of organization "C" are the costs associated with the acquisition of goods. After all, goods are transported that do not yet belong to the organization "A". In principle, these costs could not be singled out separately at all, but included by organization "B" in the sale price of goods. Therefore, it is impossible to say that these costs are associated with the implementation of the organization "A". Organization "A" will purchase these goods only at the time of their delivery to the warehouse of organization "C". Therefore, Entity A is fully entitled to account for such transportation costs as part of the purchase price of the goods. Hence, these costs are direct for her.

So let's sum it up. The situation with the attribution of transport costs for the delivery of goods in transit trade to direct or indirect costs only at first glance seems unclear and complex. It is only necessary to carefully study the terms of the concluded contracts, in particular the moment of transfer of ownership of the goods, and find out whose goods are being transported. Then everything will fall into place. Apparently that's why it's not. judicial practice associated with the inclusion of transport costs in transit trade as part of direct or indirect costs.

Hello Natalya Andreevna, I wanted to clarify with us a lot of transit operations for the supply of goods. We have such an omission that we incorrectly indicate the consignor in the TORG-12 waybills and invoices, i.e. we point ourselves there. Is this a gross violation and what does it mean for us? We do this for the simple reason that our end customer does not contact our supplier bypassing us (i.e. we do not disclose information). Thank you waiting for an answer.

It is not a gross violation, but buyers will have problems deducting the amounts of the input indirect VAT tax.

A waybill is a primary document that serves to document the sale (release) of inventory items of a third-party organization. The form of the consignment note must be approved by the head of the supplier's organization (part 4 of article 9 of the Law of December 6, 2011 No. 402-FZ). At the same time, the invoice must contain all the mandatory details provided for by Part 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ. You can use as a sample unified form No. TORG-12. However, the Legislation does not establish the rules for filling out the columns of the consignment note form No. TORG-12. In the instructions approved by the Decree of the Goskomstat of Russia dated December 25, 1998 No. 132, there are no explanations on this matter.
Therefore, if the supplier uses TORG-12 in working with buyers, it is necessary to fill in all the data that are required by Article 9 of Law 402-FZ and, if possible, other invoice data. So, in the decision of the Federal Antimonopoly Service of the Moscow District dated February 16, 2009 No. KA-A40 / 374-09, the court did not agree with the inspectors and that the consignment notes (No. TORG-12) were drawn up in violation, since the columns “Cargo accepted” were not filled out, “Cargo weight (net)”, “Cargo weight (gross)”, “Cargo release made”, indicating the following: the taxpayer is not required to fill in these columns. At the same time, the FAS referred to the provisions of Article 9 “On Accounting”. In the current version of the Law, the norms are duplicated.
However, in article 169 of the Tax Code of the Russian Federation in paragraph 5 it is expressly stated that the invoice must contain the data of the consignor.
Consignor (shipper) - physical or entity, which, under the contract of carriage, acts on its own behalf or on behalf of the owner of the cargo, baggage, cargo luggage and is indicated in the transportation document ( the federal law dated 10.01.2003 No. 18-FZ "Charter railway transport Russian Federation"). That is, on the invoice, indicate the details of the address of the location and departure of the goods (temporary storage warehouse, tank, etc.). needed in without fail right.

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

1. Situation: How to draw up documents for transit trade. Product delivers transport company

Depending on the terms of the contract, the goods can be delivered: *

• directly to the buyer;
• to another person specified in the contract.

Detailed information on how to fill in the fields of documents when selling goods through transit trade is presented in the table.

An example of paperwork for transit trade

LLC “Trading firm “Germes”” purchases goods under a supply agreement from OJSC “Production firm “Master””. These goods are sold by Germes to CJSC Alfa, which is also the consignee under the supply agreement between Germes and Master. The goods from the supplier to the buyer are delivered by road by a third-party carrier organization.

When selling goods, "Master" exposed to "Hermes":

In addition, the "Master" designed waybills on form approved Government Decree RF from 15 April 2011 No. 272 , and bills of lading on Form No. 1-T approved Decree of the State Statistics Committee of Russia dated 28 November 1997 No. 78 .

When selling Alfa's goods, Hermes issued to her:

Elena Popova, State Advisor to the Tax Service of the Russian Federation, 1st rank

Permissible errors and additions in the invoice

If the invoice is drawn up correctly and in the required form, then tax inspectors are not entitled to refuse the deduction. But provided that the documents contain: *

• all the required details provided for in paragraphs 5 , 5.1 and 5.2 articles 169 of the Tax Code of the Russian Federation;
• signatures of persons indicated in paragraph 6

Not a barrier to deduction and some errors in invoices, but only if they do not interfere with identification:

• parties to the transaction - the seller and the buyer or the contractor and the customer;
• name and cost of goods sold, works performed, services rendered, property rights transferred;
• the tax rate and the amount of VAT presented to the buyer.

This procedure is provided for in paragraph 2 paragraph 2 of Article 169 of the Tax Code of the Russian Federation.

In this case, an indication of the cost of goods, works, services, property rights or the amount of VAT with arithmetic errors will not be an acceptable error. VAT cannot be deducted on such an invoice. Such explanations are given in letter of the Ministry of Finance of Russia dated 30 May 2013 No. 03-07-09/19826 .

Additional requirements for issuing invoices, which are provided for in annex 1 to government decree RF from 26 December 2011 No. 1137 , must be followed strictly. Even if these requirements are not expressly stated in paragraphs 5 , 5.1 , 5.2 and 6 article 169 of the Tax Code of the Russian Federation.

The table will help you understand which errors the controllers consider harmless for deduction.

Tax inspectors are not entitled to refuse to deduct VAT and invoices, which, in addition to the mandatory details, indicate additional information or indicators. For example, if, in addition to the postal address of the seller, the invoice contains the address of his Email or contact numbers. This is stated in letter of the Ministry of Finance of Russia dated 9 February 2012 No. 03-07-15/17 .

It can be added to invoices. additional details. Even individual graphs. However, this is allowed only if the established form and all its details are not changed. Such instructions are also letter of the Federal Tax Service of Russia dated 18 July 2012 No. ED-4-3/11915 .

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

"Transit" trade is usually called such a method of sales, in which the seller sells the goods to the buyer not from his warehouse, but directly from the supplier (manufacturer) of the goods. In relation to the supplier, the seller acts as a buyer, and in relation to the final buyer, he is a seller. That is, the "transit" seller only gives instructions to the supplier: to whom and when he should ship the goods.

Both the "transit" seller and the supplier need to correctly issue waybills and invoices. Otherwise, inspectors may refuse both the final buyer and the “transit” seller to deduct input VAT, as well as to account for the costs of purchasing goods.

We issue invoices for "transit" delivery

Sofia, Vidnoe

This is the first time we are acting as a "transit" seller. The buyer himself picks up the goods from the warehouse of our supplier. We receive ownership from the supplier at the time of transfer of the goods to our buyer. And at the same time we transfer ownership to our buyer.
It turns out that we will not be able to sign for either the receipt of this product or its release.
How can we issue a TORG-12 invoice for the buyer and how should the supplier's invoice be filled out so that later there are no accusations from the inspectors that the transaction is unrealistic? And what to write in invoices?

: Since you do not receive the goods and do not release them to your buyer, write in the contract or in the order for shipment that the consignee is a third party. Then, on the invoice that the supplier will issue for your organization, he will indicate:

• as a supplier and consignor - yourself;
• as a payer - your organization, because you are a buyer for the supplier;
• as a consignee - the final buyer.

Your organization, since it is neither the consignor nor the consignee, does not need to sign this waybill at all. Your buyer does not need to sign it either, because he must receive goods purchased from you at your selling prices (and not at the prices at which you buy goods from the supplier).

Therefore, before the goods are shipped to the customer, your organization must transfer the invoice to the customer for the customer. It is in it that the representative of your buyer should sign.

It happens that both the supplier and the buyer “just in case” sign both the first invoice (compiled by the supplier to the “transit” seller) and the second one (compiled by the “transit” seller to the buyer).

But then, according to the documents, there will be a doubling of the shipment of goods from the supplier and a doubling of its receipt from the final buyer (and at different prices). Which is wrong from an economic point of view.

The auditors told us about how invoices were drawn up by the "transit" seller.

EXPERIENCE EXCHANGE

Head of Methodology and Internal Audit Department, PRODO Management LLC

“The execution of TORG-12 in the case of transit trade has its own characteristics. The following execution of the consignment note by the "transit" seller is logical:

• in the line "Consignor" you need to specify the first supplier;
• in the line "Consignee" - the final buyer;
• in the line "Supplier" - "transit" seller;
• in the line "Payer" - the end buyer;
• in the line "Basis" - the details of the contract between the seller and the buyer of the goods.

Details "Cargo release made" are not filled. In this case, the waybill should make a mark "Shipment in transit". With such registration, the buyer will not have tax risks for VAT and income tax due to the fact that the line “Cargo was released” will remain blank.

After the goods are shipped to your buyer, the supplier will have to give you the originals of your two invoices:

• the first - which he wrote out to you;
• the second - your waybill, which you compiled for the buyer, but already with the signature of the buyer's representative, indicating that he received the goods. The supplier can keep a copy of this invoice to confirm the shipment.

When filling out your invoice, as well as when checking an invoice received from a supplier, you must take into account the following features. The supplier issues an invoice in the usual way, but does not indicate your organization as the consignee on line 4, but the final buyer (to whom you sell the goods). And your organization must list its supplier as the shipper on the invoice to the customer (line 3). Everything else you fill out in the usual way.

In general, the lines "Consignee" and "Consignor" in invoices should be filled in the same way as in the waybills to which they are issued. In this case, the inspectors should not have any complaints.

Invoice with defects is not a reason for refusing a VAT deduction

Elena Ilyasova, Rostov region

We have recently started to deal with "transit". In the TORG-12 waybills that the seller issues to us (he, by the way, also sells in transit), we ask you to indicate yourself as consignees. But neither we nor our seller have a warehouse - it's just that neither he nor we want the buyers to know the final supplier. The goods are delivered by a friendly transport company. We are listed as the shipper on the invoices issued to our customers. At field check the inspectors said that the shipper should be the one from whose warehouse the shipment is being made. Since our seller does not have a warehouse (like us), they question the reality of the transaction and want to refuse to deduct VAT. Are they right and how can we defend the deduction? Or, in the case of “transit” trade, we do not have the right to deduct VAT at all, since we did not receive the goods?

: The "transit" seller has the right to deduct VAT. And tax officials agree.

FROM AUTHENTIC SOURCES

DUMINSKAYA Olga Sergeevna

Counselor of the State Civil Service of the Russian Federation, 2nd class

“In "transit" trade, the "transit" seller may declare a deduction for the goods that he purchased from the supplier and sold to the final buyer, if these transactions are subject to VAT and the "transit" seller himself is a payer of this tax and articles 171, 172 of the Tax Code of the Russian Federation. Of course, in accounting, the “transit” seller must take these goods into account, receive an invoice and primary accounting documents from the supplier.

Well, do not forget that the "transit" seller is obliged to calculate VAT on the sale of goods to the final buyer.

But you violated the rules for filling out TORG-12 - the one who ships the goods should really be indicated as the consignor. The same rule applies when filling out bills of lading. Sometimes the tax authorities refuse to deduct if different persons are indicated as the consignor in TORG-12 and TTN.

To confirm the VAT deduction, you need to prove the reality of the transactions and pp. 4, 5 Resolution of the Plenum of the Supreme Arbitration Court dated 12.10.2006 No. 53. Submit to the inspection all contracts (both with the supplier and with the buyer) related to the sale specific product. Also, attach all invoices (commodity and transport), so that you can see from whom you bought the goods, who shipped these goods, to whom and on what basis.

By the way, the Federal Antimonopoly Service of the Moscow Region, in one of its resolutions, came to the conclusion that the legislation does not link the right to deduct VAT with violation or observance of the procedure for issuing consignment notes x Decrees of the FAS MO dated February 29, 2012 No. A40-127306 / 10-90-714, dated November 22, 2010 No. KA-A40 / 14471-10. There are decisions of other courts that consider that inaccuracies or errors in invoices cannot be grounds for refusing VAT refunds. Decrees of the FAS SKO dated January 21, 2010 No. A63-654 / 2009-C4-30; 15 ААС of 03.02.2011 No. 15AP-15033/2010.

Accounting for the sale of "transit" goods is necessary

Galina, Moscow

We do not receive goods from the supplier - they are delivered to the buyer from the warehouse of our supplier. To what account should we receive the goods? Or can it not be run through accounting at all? And at what point should we determine the proceeds from the sale in tax and accounting?

: It is necessary to reflect the goods on the accounting accounts. First, otherwise you will not be able to account for the cost of goods sold. And secondly, the acceptance of goods for accounting is one of the conditions for deducting input VAT paragraph 1 of Art. 172 Tax Code of the Russian Federation.

Despite the fact that you do not receive goods at your warehouse, you can use account 41 “Goods” to post “transit” goods:

• <или>sub-account 41-1 "Goods in warehouses", intended for accounting for goods at wholesale and distribution bases, warehouses;
• <или>separate sub-account of the second order to sub-account 41-1. It can be called "Goods sold from suppliers' warehouses" or "Goods sold in transit".

Some use account 45 “Goods shipped” to account for “transit” goods, reflecting the goods on it at the date of receipt of ownership of them from the supplier. Although according to economic essence this account should reflect only goods that are shipped by the organization itself to the buyers.

In fact, it is not so important on which specific account (sub-account) you will account for transit goods. The main thing is to show the posting and disposal of goods in your accounting.

In both tax and accounting, the proceeds from the sale of goods in your situation must be determined at the time the buyer receives the goods from the supplier. Art. 249 of the Tax Code of the Russian Federation; pp. 5, 6 PBU 9/99. On the same date, you can write off the cost of goods sold as an expense. Art. 320 of the Tax Code of the Russian Federation; clause 5 PBU 10/99. Thus, both the posting and the disposal of the goods will be reflected on the same day.

Accounting for the delivery of "transit" goods to the buyer

Irina Remezova

At our direction, the supplier sends the goods to our buyer by railway. When the goods are handed over to the carrier, we acquire ownership of them. We pay for and arrange transportation. The ownership of the goods to our buyer passes after he receives the goods at his warehouse. What postings should we make in accounting?

: The posting scheme for the sale of goods will be as follows.

Sale of foreign goods without import to Russia is not subject to VAT

Anastasia, Stavropol Territory

Our organization purchases equipment in Turkey for further sale to Israel without importing it into Russia. What is the procedure for calculating VAT and income tax for such “transit” trade?

: In your situation, there is no "transit" trade as such, because your supplier does not ship goods directly to your buyer. You simply do not import goods to Russia.

Since you are not importing the product, you do not have to pay "import" VAT. Moreover, at the time of the start of shipment/transportation, the goods are not located on the territory of the Russian Federation. Therefore, Russia is not the place of sale of goods and you should not impose Russian VAT on such sales at all.