Gives an idea about the functionality of transactions with clients in the configuration "1C: Trade Management 8" (rev. 11.3) and about the types of transactions used. Let's take a closer look at the simplest option - a non-process transaction.

Non-process transactions in 1C do not allow you to fix the stages of the transaction, they can only reflect information about the client and the product, as well as the results of the transaction - whether it was won or lost.

Creating a deal type

In order for the registration of a transaction to be possible, information about the type of transactions must be entered into the program. Let's open the directory of transaction types.

CRM and marketing / Settings and directories / Deals / Types of deals with clients

Let's create the new kind, specify the details:

• name - for our example "Sale of gyroscooters (small wholesale)",
• type of transaction - "Other non-process transactions",
• mark the flag "Use is allowed",
• for our example, we also check the "Fix primary demand" flag.

The inclusion of the "Fix primary demand" feature allows entering information about the client's primary need for goods when concluding a transaction, and later - fixing the percentage of client satisfaction and the reasons for dissatisfaction.

In the Description field, you can enter an arbitrary text description of the transaction type.

Record and close the transaction type.

Deal registration

After the transaction type is entered into the program, it is possible to register the transaction itself.

Let's say we have potential client who wants to buy 10 hoverboards. We will register the start of work on a deal with him. Let's go to the deals directory and create a new deal.

CRM and Marketing / CRM / Client Deals

Let's choose a client, it is also possible to choose an agreement (if the deal is won, the sales documents will be drawn up in accordance with this agreement).

On the tab " general information» specify:

• The name of the transaction.
• Potential (potential transaction amount in currency management accounting; the currency cannot be changed) and the probability of successful completion of the transaction (in percent). These values ​​can be calculated by the program based on the data available in the database. In our example, we enter manually.
• The primary interest of the client is the channel and the source. (Read more about capturing primary interest in the article)
• Deal status. Possible statuses: "In progress", "Won", "Lost". Until the transaction is completed, we leave "In progress".
• Deal type. This is a required item. You can choose from a list of transaction types. In our example, we select the previously entered type “Sale of hoverboards (small wholesale)”, which has the type “Other non-process transactions”.

Opportunities for working with a specific transaction are determined by its type, or rather, by the type of transaction that is specified for this type.

On the "Participants" tab, you can specify partners - participants in the transaction, their contact persons and roles. Possible partner roles: "client", "supplier", "influencer", "solver". For a participant who is a client in this transaction, only the “client” role is available.

On the tab "Primary demand" it is necessary to describe the customer's need.

If the "Fix primary demand" option is selected for the transaction type, then at least one line must be filled in the transaction form on the "Primary demand" tab.

Here you do not need to specify the items of the nomenclature, but only enter a textual description of the goods desired by the client. Here you also enter the estimated amount of the transaction (you can choose the currency).

The columns "Percentage of satisfaction" and "Reasons for dissatisfaction" are filled in after the completion of the transaction.

Let's write and close the deal.

Losing a deal

Suppose that the transaction did not take place, because our organization did not have time to buy the right product.

Let's open a deal and on the "Basic" tab, set the status to "Lost". Here we will choose the reason for the loss (for our example - “We could not purchase the goods on time”).

The "Reasons for Losing Deals" guide is available on the CRM and Marketing Settings and Guides page (CRM and Marketing / Settings and Guides). You can create new reasons in it.

On the “Primary demand” tab, we indicate the percentage of customer satisfaction (0%) and the reason for dissatisfaction (in our example, “There is no required assortment”).

The "Demand Failure Reasons" guide is also available in the CRM and Marketing settings and guides (CRM and Marketing / Settings and Guides). It is possible to create new causes.

Let's write and close the deal.

Deal win

Let's say that our organization purchased the necessary goods (gyroscooters), the client contacted us again for a purchase, and the transaction took place.

In the deals directory, we will create a new deal with the same type as before (in our example, “Sale of hoverboards (small wholesale)”, with the type “Other non-process deals”), with the same client and for the same amount.

On the "General Information" tab, select the status of the transaction: "Won".

On the “Primary Demand” tab, we indicate the percentage of customer satisfaction (in our example, 100%).

Let's write a deal.

Sale by deal

To register a sale under a deal, we will use the entry mechanism on the basis.

In the deal form, click "Create based on". As you can see, on the basis of a transaction, it is possible to create various documents, including an act of work performed, a customer order, and the sale of goods and services.

In our example, we will create the document “Sales of goods and services” based on the transaction. It will be partially filled (the client and the agreement are indicated), it remains to enter the sold goods.

When creating documents on the basis of a deal, nomenclature positions are not filled in, since specific goods are not specified in the deal form.

Let's fill in the implementation document, then post it in the "Implemented" status.

After registration of the implementation, we will put the mark “Closed” in the transaction form. This means that all transactions under the transaction are completed.

Let's write and close the deal.

Deal reports

Analytical information on transactions is displayed in the corresponding reports on CRM and marketing.

CRM and Marketing / CRM and Marketing Reports / Transactions

The Gross Profit by Deal report shows the revenue, cost of goods, gross profit, and margin for each deal in the currency of management accounting.

For the correct formation of the report on gross profit on transactions, it is necessary to first carry out the scheduled closing of the month.

The report "Efficiency of deals" reflects information about deals won, lost and in progress.

Read our articles about other types of transactions in 1C: and.

Sometimes organizations need to buy or sell foreign currency. The situation can be many. For example, you import or export goods, send employees on business trips abroad, pay off a loan in foreign currency, etc.

The current legislation obliges organizations to revalue currency balances into rubles at the established rate. In the event of an exchange rate difference in a positive direction for you, it is reflected as other income in accounting records and as non-operating income in NU. The amount of the negative difference is taken into account in the same way, only for the expense.

In this article, we will take an example of how currency conversion operations are performed in 1C 8.3 and consider their postings, namely, the purchase and sale of currencies.

Before you start working with the currency, you need to configure the program.

In the event that a transfer between a foreign currency and ruble account takes more than a day, you will need to use an intermediate account 57.

From the "Main" section, go to.

In the window that opens, find the item called "Account 57 "Transfers on the way" is used when moving Money” and mark it with a flag. This add-on does not need to be enabled.

It is also recommended to check the installation of another add-on. From the Administration menu, select Functionality. In the settings window that appears, open the “Settlements” tab and check if the flag is set on the “Settlements in currency and USD” item. We already have it set by default.

In the "References" section, select "Currencies".

You will see a list of all currencies added to the program with their rates. In this form, click on the button "Download exchange rates ...".

The program will prompt you to select those foreign currencies for which you want to download rates. Check their boxes and click on the "Download and Close" button. The default is the current date, but you can change it.

Now you can proceed directly to our example of selling and buying currency in 1C 8.3.

Sale of currency

Write-off of foreign currency

Consider an example where our organization needs to sell $7,000 to Sberbank for rubles. Initially, a payment order is created in 1C and based on it. We will not consider the payment order itself, and we will immediately proceed to the execution of the write-off, since it is it that makes the necessary postings.

Specify "Other settlements with counterparties" as the type of operation. The recipient in our case is PJSC Sberbank. We have already concluded an agreement with him with settlements in USD. It is selected in the card of this document. The figure below shows the card of this agreement.

Also, in the write-off, we indicate accounting account 52 (Currency accounts) and settlement account 57.22 (Foreign currency sales). In addition, you must specify your organization and bank account.

Let's go through the document and look at its postings. You can see that not only the write-off itself was reflected, but also exchange rate differences.

If the currency has changed its value since the last currency transaction, 1C will also add a transaction for calculating the revaluation of currency balances (if the revaluation is configured).

Receipt to the current account

After the bank receives $7,000, it will transfer it to us in ruble terms. The program takes into account the document.

The receipt is filled in automatically after unloading from the client-bank. Nevertheless, it is recommended to check the filled details, especially the account and the amount.

The movements of this document are shown in the figure below.

Buying currency

In the case of buying currency in 1C 8.3, you need to perform the same steps as in the previous example.

In this situation, the write-off will look like "Other settlements with the counterparty". In transactions for the purchase of currency, instead of 57.22 there will be 57.02 (Purchase of foreign currency). Receipt to the settlement account will have the form “Purchase of foreign currency”.

A transaction with a manual transition by stages is used if the enterprise does not have strict control over the implementation of each stage of the sales processes. The stages of sales processes are set arbitrarily, and the implementation of each stage is controlled by the manager himself. At the same time, unlike a transaction that is controlled by a business process, there is no automatic transition from one stage to another, the manager himself registers the transition to the next stage of the sales process.

In order to use transactions with manual transition by stages, we will use the type of transaction Arbitrary sale. In the transaction type Arbitrary sale, the transaction type is set to Transactions with manual transition by stages.

On the Sales Stages page, you must specify a list of stages. In this case, you can use the list of stages that is registered in the program for the Typical sale business process, or you can add your own stages that are used in the sales process in a particular commercial enterprise. New stages are pre-registered in the Sales Process Stages directory (Sales section). To add a new sales process step to the deal type form, use the Add button.

When registering a new transaction, it is necessary to specify the type of transaction in it - Arbitrary sale. After the transaction is recorded, information about the first stage at which the transaction is located appears in it. If the transaction provides for the possibility to register primary demand, then, just like in the transaction of the Standard Sale business process, it must be registered.

The procedure for registering operations that are performed in the process of working with a deal is similar to that described in the Standard sale business process. However, the transition between the stages is carried out manually using the transition arrow indicated in the transaction form.

Unlike the Sample Sales business process, in which tasks were automatically generated, the manager must generate tasks manually. To do this, use the Create Based on Task command.

Also, using the Create based on command, documents are generated within the deal: Commercial offer, Customer order, Sales of goods and services, etc.

Using the Interactions command, all interactions with a client registered as part of a deal are recorded.

When working with a deal with a manual transition by stages, the manager can skip the next stage and go to another arbitrary stage of processing documents within the deal manually.

To proceed to another stage of the transaction, you must perform the following steps:

• On the deal card, click the Process plan button.
• In the Sales Process Stages dialog box that appears, place the cursor on the stage of the sales process that you want to go to.
• Click the button Go to the selected stage.
• Click the Save and close button.

After recording the information in the transaction form, the stage to which you manually switched will be indicated.

The navigation arrows allow you to arbitrarily move through the stages of the transaction. When working with a deal with a manual transition through stages, you can use all the same features as when working with a deal managed by the Sample sale business process. That is, in exactly the same way, you can fix the potential amount and probability of a transaction, register the environment of the transaction, view the list of documents for the transaction, view information about the results of the sale of the transaction.

Despite the fact that an arbitrary list of stages is set during the work process, for such deals, the efficiency of work on deals is also analyzed using various reports (reports in the Sales section).

Closing a deal with a manual transition through the stages can be performed at any stage of working with a deal. The manager himself determines the status that needs to be set in the deal: fix the winnings on the deal or establish that the deal is lost.

If the client's primary demand was registered in the deal, then if the deal is won, you must manually register the percentage of satisfaction of the primary demand on the Primary Demand page.

If the primary demand of the client is completely satisfied, then the percentage of satisfaction is set to 100%.

If the primary demand of the client is partially satisfied, then the percentage is set by which, in the opinion of the manager, the primary demand of the client is satisfied, and the reason for which this demand was not fully satisfied is indicated. The list of reasons for dissatisfaction with demand is pre-filled in the directory Causes of dissatisfaction with primary demand (section Sales - Settings and directories).

After setting the status of the deal and registering the satisfaction of the primary demand, the manager selects the Closed checkbox and closes the deal.

IN Lately more and more questions about the new edition software product"1C Salary and Human Resources Management", namely version 3.0. Therefore, today I decided to write an article within the framework of this edition of the program. The publication will be dedicated setting up the calculation of piecework earnings (team outfit, piecework outfit) in 1C ZUP 3.0. My client from the wonderful city of Kaliningrad, with whom we recently talked about this very issue, contributed to the decision to write about the deal. During this consultation, I was surprised to find that 1C programmers have significantly improved the ability to calculate piecework earnings in ZUP 3.0.

So, what exactly will be discussed in this article. I will tell you three, in my opinion, the main points related to the calculation piecework earnings in ZUP 3.0:

• how to set up a deal in ZUP 3.0 in general, this process has become a little confusing compared to edition 2.5;
• how to calculate a brigade outfit, taking into account the KTU (labor participation rate) and the tariff;
• how to set up the simultaneous calculation of salaries and piecework earnings (a similar question for ZUP 2.5 is disclosed in).

Setting up the possibility of calculating piecework earnings (team outfit) in ZUP 3.0

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To begin with, I will note that all screenshots of this article will be taken in the new version 3.0 interface, which is called "Taxi". If you have a normal interface, you can switch to "Taxi" from the main menu item "Service" -> "Parameters". A window for setting parameters will open, where you need to select "Taxi" and click "Restart". Although you do not need to switch to this interface. Everything that will be discussed in this article is also in the usual program interface.

Now let's figure out how to set up the ability to calculate a transaction in ZUP 3.0. First, we need to find and select the “Payroll” item in the “Settings” section of the main menu. A window of the same name will open, in which you need to click on the link "Setting up the composition of accruals and deductions". And again, a window of the same name with this item will open. And already in it, on the “Other accruals” tab, we check the “Piece-work earnings” checkbox.

As a result of this setting, a number of changes will occur in the infobase. First, in the list "Accruals"(or as they were called in 2.5 "Types of calculation") there will be two new accruals that relate to piecework earnings. The list of "Accruals" can be found in the "Settings" section of the main menu. So in this list the type of calculation will appear and "Piecework earnings (for those working at an hourly rate)".

✅ Seminar "Life hacks for 1C ZUP 3.1"
Analysis of 15 accounting life hacks in 1s zup 3.1:

✅ CHECK LIST for checking payroll in 1C ZUP 3.1
VIDEO - monthly self-check of accounting:

✅ Payroll in 1C ZUP 3.1
Step-by-step instruction for beginners:

I note right away that these are typical types of calculation and are suitable for a situation where an employee receives either piecework earnings or a salary, if it turns out to be more. I mean, to solve the problem posed at the beginning of this article, these types of accruals will not suit us. Let's open the charges themselves and see the formulas that are proposed by the developers in these types of calculations.

In many cases, such a formula can be useful and in demand. Therefore, I will demonstrate how a transaction is calculated using a typical calculation type, and then in the second part of the article we will return to solving the problem of simultaneously accruing both a transaction and a regular salary.

Calculation of piecework earnings (team outfit) in ZUP 3.0, taking into account KTU and tariff rates

✅ Seminar "Life hacks for 1C ZUP 3.1"
Analysis of 15 accounting life hacks in 1s zup 3.1:

✅ CHECK LIST for checking payroll in 1C ZUP 3.1
VIDEO - monthly self-check of accounting:

✅ Payroll in 1C ZUP 3.1
Step by step instructions for beginners:

So, let's hire two new employees from November 1, 2014 and assign them a calculation type "Partial earnings (for employees on a salary)". It takes exactly two people to demonstrate the calculation of the transaction within the team. To enter new employees, we use the usual personnel document"Recruitment". Please note that you will need to enter the salary amount, since the formula for this type of calculation assumes that the salary is calculated if it turns out to be more than piecework wages.

Now, we need to enter information into the program about how much the team consisting of these two employees has worked out for the month of November. For this in ZUP 3.0 used document "Payroll Data", having the form "Piecework". This document can be accessed in the main menu section "Salary" -> "Data for payroll".

The document itself contains two tabs "Performed work" and "Employees". Bookmark "Completed work" contains information about what technological operations performed by the team (the field "Type of work") and the amount of work performed.

In our example, the employees of this team assembled tables. For 1 table in the "Type of work" the price is 1,200 rubles. In the field "Amount of work performed" the number of tables assembled by the team is indicated - 100. And the amount of the team's output is automatically calculated - 120,000 rubles.

Now go to the "Employees" tab. This tab indicates the composition of the brigade. We select two employees there, adopted a little earlier by Stakhanov and Smetanin. In the tabular part of the document, there are two fields "Tariff rate" and "Coefficient" (in fact, this is KTU). They determine how the amount earned by the team will be distributed among the employees. And most likely you do not see these fields yet in your program.

To fields "Tariff rate" and "Coefficient" (KTU) were available in ZUP 3.0 additional settings need to be made. In the main "Settings" section, you need to find the item "Input data templates", open these templates and select the line "Piecework".

In the "Piecework" window that opens, you need to set the switch "Distributed to all employees" to the active position and select which method of distribution you need "Including coefficient" or/and "Taking into account the size of tariff rates". There are such unknown places with settings in the ZUP 3.0 configuration.

We save this document “Piecework (Input data entry document template)” and return to the document "Piecework (Payroll Data)", where we entered information about the development of the brigade. Most likely, you will have to close it and log in again so that the “Coefficient” and “Tariff rate” fields appear on the “Employees” tab.

The coefficients (KTU) will be filled in automatically with the value 1 for all employees, but tariff rate depending on the value that we indicated in the document "Employment". In our case, the employees have different rates, so the amount earned by the team will be distributed among the employees in proportion to the rates.

By changing the value of the coefficient, the amount will also change, being distributed taking into account the new coefficient. I will leave the CTU equal to 1 for both employees.

And of course, we carry out the document "Payroll".

Calculation of piecework earnings (team attire) simultaneously with salary

Now let's see how to set up simultaneous calculation of salary and piecework earnings in ZUP 3.0. For this, the standard type of calculation "Piecework earnings (for those working on a salary)" will not be enough for us. The fact is that this type of calculation cannot be assigned simultaneously with either “Payment by salary” or “Payment by hourly rate”. All these accruals on the Time Tracking tab are set to "For working a full shift within the time limit", and the program is forbidden to assign an employee at the same time as planned accruals that have similar settings.

To get around this limitation, we will create a new calculation type, where the time tracking setting will be set to the value we need "Additional payment for already paid time". Let's create a new type of calculation by copying and call it "Piecework earnings (only transaction)". So we need to make three changes:

1. In order for the time tracking setting to acquire the desired value, on the “Basic” tab, select the item in the “Assignment of accrual” field. "Other accruals and payments". Time tracking will automatically acquire the value “Additional payment for already paid time”;
2. You need to enter the formula in the appropriate field. To do this, click "Edit Formula" and write in the Formula field - piecework earnings ;
3. In the "Accrual in progress" field, it is better to select "Monthly" so that the calculation takes place in the document "Payroll" during the final calculation.

After these settings, we can safely assign the calculation type “Payment by salary” and “Piecework earnings (transaction only)” to the employee at the same time.

Information about piecework earnings is entered in the same way as in the first example, using the document "Salary" -> "Data for payroll" -> "Piecework".

Well, the calculation itself for the transaction and for the salary occurs in the document “Payroll”, where, when filling out, lines with two types of accrual “Payment by salary” and “Partial earnings (only transaction)” should appear.

That's all for today! New interesting materials will appear on.

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The criteria for classifying transactions as controlled transactions and the procedure for reporting them are contained in Chapter 14.4 of the Tax Code of the Russian Federation. Taxpayers who made such transactions in 2013 must submit a notification to the tax authorities no later than May 20, 2014. Read about how to prepare a notification of controlled transactions in the 1C: Accounting 8 CORP program, taking into account the latest clarifications from the Federal Tax Service and the Ministry of Finance of Russia, in this material prepared by 1C experts. All examples and figures in the article are given using edition 3.0.

Subsystem for preparing notification of controlled transactions in "1C: Accounting 8 CORP"

The program "1C: Accounting 8 CORP" has developed a specialized subsystem for preparing a notification of controlled transactions, which allows you to automatically fill out, print and upload a notification in in electronic format,

This subsystem, as well as the subsystem of regulated reporting, uses data from regulated accounting, but unlike reporting, it has its own functional isolation.

This means that when preparing a notification, there is no need to re-enter or change data in business transactions reflected in the infobase. At the same time, the objects and mechanisms used to prepare notifications are implemented separately from the main functionality of the program. This allows you to enter and edit the information required only to complete the notification, regardless of the main business transactions and not to change the interface of the program familiar to the accountant.

Accumulation register entries are used to complete the notification (hereinafter for the purposes of the article - controlled transactions). As a rule, one register entry corresponds to a separate line of the primary document.

Information on each controlled transaction must be contained in without fail the following information:

• about the participants in the transaction and the contract;
• about the document to which the transaction relates;
• about the subject of the transaction;
• on the quantitative and sum indicators of the transaction (in rubles and in foreign currency);
• about business transactions.

In addition, they may include additional information. They are entered as needed, and this information can be entered both throughout the year and directly when filling out the notification.

Step-by-step formation of a notification in "1C: Accounting 8 CORP"

Preparing a notice of controlled transactions involves three steps:

• filling in a preliminary list of controlled transactions based on regulated accounting data;
• clarification and addition of data for transactions that were included in the list of controlled transactions at the first stage;
• generating, analyzing and uploading notifications of controlled transactions in electronic form for submission to the tax authorities.

For clarity and ease of use of the subsystem in the program, a Controlled Transaction Notification Preparation Assistant(see Fig. 1), which is accessed via the hyperlink of the same name on the navigation panel from the section Accounting, taxes, reporting.

Rice. 1. Controlled Transaction Notice Preparation Assistant

In the shape of Assistant controls are grouped according to the steps listed.

Stage 1. Filling in the list of controlled transactions

The list of controlled transactions in the program is filled in automatically based on the documents information base subject to accounting movements. The filling algorithm provides for work only with those types of documents that can register controlled transactions.

As for the question of which facts of economic life should be considered as transactions, the Ministry of Finance of Russia has repeatedly explained that the term “transaction” for tax purposes is not defined by the Tax Code, therefore this concept is used in the meaning applied by civil law Russian Federation(Letters No. 03-01-18/352 dated January 13, 2014, No. 03-01-18/57457 dated December 26, 2013). In accordance with the Civil Code of the Russian Federation, transactions are recognized as actions of citizens and legal entities aimed at establishing, changing or terminating civil rights and duties (Article 153 of the Civil Code of the Russian Federation).

In "1C: Accounting CORP" version 3.0, transactions are reflected in 17 types of documents ( Sale of goods and services, Receipt of goods and services, Report on retail sales, Receipt of equipment, Receipt of intangible assets, Transfer of fixed assets, Transfer of intangible assets etc.).

From the entire list of documents of the organization, only those documents are selected that meet the conditions defined by Article 105.14 of the Tax Code of the Russian Federation, that is, they fall under the definition of controlled. To do this, information about interdependent or equivalent counterparties must be entered into the program. This data is stored in information registers. Related persons(see Fig. 2), and (see Fig. 3), which are available from the form Assistant via hyperlinks: Related persons And Counterparties registered outside the Russian Federation.

Rice. 2. Entry of the information register "Related persons"

Rice. 3. Entry of the information register "Participants in controlled transactions"

In the register of information Related persons it is necessary to enter all basic information about the organization's interdependent counterparties, including the type of interdependence, information about taxes paid and tax regimes applied, including registration in a special economic zone. Since the information of the register is of a periodic nature, it must be indicated with an accuracy of up to a day. When changing the value of at least one attribute in the register, it is necessary to create a new register entry indicating the start date of such a change.

In the register of information Participants in controlled transactions data on counterparties-non-residents of the Russian Federation are entered to determine controlled transactions in the region foreign trade goods of world exchange trade, as well as transactions with entities registered in countries with preferential taxation. The program has the ability to fill in this list automatically according to the data information system. To do this, click on the button Select according to the reporting year, which is located on the register form toolbar. The selection includes counterparties whose country of registration is different from the Russian Federation, as well as counterparties with whom the organization has transactions in foreign currency in the reporting year. Then all the counterparties marked with the flag by the button Move to list become Participants in controlled transactions.

The list of Commodities of world exchange trading, which is filled in once for all organizations in the infobase and includes stock items included in one or more of the following product groups:

• oil and goods derived from oil;
• black metals;
• non-ferrous metals;
• mineral fertilizers;
• precious metals and precious stones.

After done preparatory work it is necessary to select all transactions that can be controlled in accordance with article 105.14 of the Tax Code of the Russian Federation. To do this, press the button Generate a list of deals in section 1 of the form Assistant(Fig. 1).

At this stage, a preliminary list of transactions is formed on the basis of records of information registers and regulated accounting data, but without selection by limit amounts. Controlled transactions are created:

• for each document line with an interdependent counterparty;
• for each line of the document with a counterparty registered in a country with preferential taxation (included in the list of states and territories, approved by the Ministry of Finance of Russia in accordance with paragraph 1, paragraph 3, article 284 of the Tax Code of the Russian Federation);
• for each line of a document containing goods of world exchange trade with a counterparty registered outside the Russian Federation.

The program implements the features of accounting for transactions under agency (commission) agreements (documents of regulated accounting Report to the consignor, Report of the commission agent (agent) on sales). Transactions under agency (commission) agreements are not controlled unless the principal (committent) and final buyer are dependent parties, and the transaction for the payment of commission (agency) remuneration is controlled if the conditions of Article 105.14 of the Tax Code of the Russian Federation are met (letter of the Federal Tax Service of Russia dated October 26, 2012 No. ОА-4-13 / 18182).

If the accounting system does not have enough data on a controlled transaction, then it cannot be automatically determined by the program. In this case, the program allows you to register these operations using a document Other controlled transactions(see Fig. 4). List of documents available from hyperlinked notification preparation assistant Inclusion of other transactions in controlled transactions.

Rice. 4. Deal registered manually

The document allows you to register one or more controlled transactions with one counterparty under one contract. For each line of the tabular part of the document, one entry is created in the register Controlled transactions of organizations. Transactions registered by document Other controlled transactions, will not differ from trades registered automatically.

A preliminary list of controlled transactions can be viewed by generating a report using a hyperlink List of controlled transactions in the shape of Assistant. Using the report settings, you can get information about transactions that are included in the list of controlled transactions in various sections, for example, by counterparties, by contracts, by subjects of transactions. You can change groupings, set filters, display additional data.

Stage 2. Checking, supplementing and clarifying data

At the second stage Assistant proposes to check, clarify and supplement the missing details for those objects that were included in the preliminary list of controlled transactions. Controls Assistant in this section are grouped as follows (Figure 1):

• information about the organization;
• information about related parties;
• information on counterparties of controlled transactions;
• information about the subjects of controlled transactions.

Information about the organization for controlled transactions (not to be confused with the directory Organizations) are stored in the information register of the same name and are periodic. The register stores Additional Information about whether it is own organization MET payer at an interest rate and whether it is registered in a special economic zone.

By hyperlink Information about related parties a report opens, which displays information only about those related parties with which the organization issuing the notification registered controlled transactions in the reporting year. In this and other reports in this section Assistant information about those missing details that are required to be filled in is visually displayed.

By double-clicking, you can open the counterparty settings, specify the type of interdependence, the country of registration and fill in the missing taxpayer code and registration number for counterparties registered outside the Russian Federation.

To check the completeness of the completed details in the information registers Participants in controlled transactions And Contracts of participants in controlled transactions intended report Information about counterparties of controlled transactions(See Figure 5).

Rice. 5. Verification of information about counterparties of controlled transactions

In the register of information Controlled transaction participant agreement(not to be confused with the guide Counterparty agreements) it is necessary to enter information about Deal name code And Delivery terms code in accordance with Appendix No. 1 to the Procedure for filling out the notification form on controlled transactions, approved. Order of the Federal Tax Service of Russia dated July 27, 2012 No. ММВ-7-13/ [email protected] Required to fill in is the props Method of determining the transaction price, which is stored in the directory Methods for determining the prices of controlled transactions(Fig. 6).

Rice. 6. Method for determining the price of a controlled transaction

If the transaction does not apply regulated prices defined by Article 105.4 of the Tax Code of the Russian Federation, then when filling in the details, it is enough to remove the flag Price is adjustable. For regulated prices, the code for determining the transaction price (Article 105.3 of the Tax Code of the Russian Federation) is mandatory. In the report Information about the subjects of controlled transactions displays information for the reporting period on all subjects of controlled transactions, which can be elements of directories:

— Nomenclature;

- fixed assets;

- Intangible assets and R&D expenses;

- Construction objects.

The subjects of controlled transactions are stored in the information register of the same name, in which at least one requisite must be filled in:

• for services and other items of transactions - OKVED code;
• for goods - OKP code.

In addition, if the subject of the transaction is subject to MET at an interest rate, you must set the appropriate flag.

Stage 3. Filling out the notice

In the third section Assistant you can start filling out the notification, which is formed on the basis of the list of controlled transactions received at the first stage, taking into account additional information entered into the infobase at the second stage.

We remind you that the form and procedure for filling out a notice of controlled transactions (hereinafter referred to as the Procedure) are approved by order of the Federal Tax Service of Russia dated July 27, 2012 No. ММВ-7-13/ [email protected](Appendix No. 1 and Appendix No. 3). According to the Procedure for filling out the notification includes:

• title page;
• section 1A “Information on a controlled transaction (a group of homogeneous transactions)”;
• section 1B "Information on the subject of the transaction (groups of homogeneous transactions)";
• section 2 "Information about the organization - a participant in a controlled transaction (a group of homogeneous transactions)";
• section 3 "Information about individual– a participant in a controlled transaction (a group of homogeneous transactions).

The boundaries for including transactions in the notification differ depending on the year for which the notification is made, and are stored in the information register of the same name (see Fig. 7), which can be viewed via the hyperlink from section 3 Assistant. Within the transitional period established federal law dated 18.07.2011 No. 227-FZ, notification of controlled transactions for 2013 must be sent to the tax authority if the amount of income from all such transactions with one person (several of the same persons acting as parties to controlled transactions) in 2013 exceeds 80 mln rub. This means that such transactions still remain controlled, but they will not be subject to the provisions regarding the submission of notifications, the preparation of documentation by the taxpayer and the inspection by the tax authorities of the completeness of the calculation and payment of taxes (letter of the Ministry of Finance of Russia dated December 26, 2012 No. 03-01 -18/10-196).

Rice. 7. Boundaries for including transactions in the notice for 2013

Please note that when calculating the sum criterion, the program implements the features of accounting for the following transactions in accordance with letters and clarifications from the Ministry of Finance and the Federal Tax Service of Russia:

• when returning goods of inadequate quality, as well as in case of a material breach by the seller of the terms of the supply contract, the income from the transaction related to defective products is not included in the income (letter of the Federal Tax Service of October 26, 2012 No. ОА-4-13/18182);
• when purchasing depreciable property, the notification indicates the price and value of the asset, determined according to accounting rules, and not depreciation deductions, since the controllability of the transaction is determined by the amount of income from the transaction from the seller (letter of the Federal Tax Service of October 26, 2012 No. ОА-4-13 / 18182);
• for transactions in currency or conventional units, the amounts will be calculated according to the rules accounting, exchange differences are not taken into account (letter of the Ministry of Finance of Russia dated July 9, 2013 No. 03-01-18 / 26448);
• the calculation does not include income from transactions that are not taken into account when determining the income tax base in accordance with Chapter 25 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of Russia dated 13.01.2014 No. 03-01-18 / 349).

The report is designed to check the list of transactions that will be included in the notification. Controlled transactions to be included in the notice. The report is based on the data of the list of controlled transactions, taking into account their classification. In the report, you can group controlled deals by the reasons for their inclusion in the notification, as well as display deals that were not included in the notification due to non-compliance with the sum criteria. Using this report, you can conduct an operational analysis of controlled transactions throughout the year.

Automatic completion of all sections of the notification is carried out by pressing the button Complete notice. In the future, you can view and edit the created notification using the created hyperlink .

The notification in the program is filled in according to the following algorithm:

• if sheets have already been created in the notification, they are marked for deletion;
• controlled transactions are classified in accordance with Article 105.14 of the Tax Code of the Russian Federation and combined into groups;
• for each group, for each counterparty, the sum criterion is calculated in accordance with the limits for inclusion of transactions in the notification established by Chapter 14.4 of the Tax Code of the Russian Federation;
• for those transactions that pass the sum criterion, sheets of section 1A are formed;
• each sheet 1A reflects one or more combined transactions with one counterparty, under one contract and with only one subject of the transaction.

Ready document Notice of controlled transactions is a set of sheets 1A, the correct numbering of which is checked automatically, but if necessary, sheets of notification can be renumbered.

According to the letter of the Federal Tax Service of Russia in a letter dated 02.07.2013 No. OA-4-13 / [email protected] indicators 300 and 310 of the sheet of section 1A are determined not by calculation, but by the actual data reflected in the accounting accounts. Indicators 300 and 310 of the sheet of section 1A of the notification of controlled transactions when filled out in the program are calculated automatically. After calculation, if necessary, they can be changed (Fig. 8).

Rice. 8. Automatic filling of sheet 1A indicators

For each transaction, a separate sheet 1B is created, the list of sheets in section 1B is indicated in the tabular part of the sheet in section 1A. Several transactions can be combined into one sheet 1B if all indicators, except for the quantity and cost, are the same (clause 5.20 of the order of the Federal Tax Service of Russia dated July 27, 2012 No. ММВ-7-13 / [email protected]). This option is enabled in the notification filling settings, but this option can only be used to combine transactions with goods.

For quick search and view the sheets of sections 1A and 1B, you can use the report Composition of the notice (sheets 1A and 1B), which provides access in a convenient form to the composition of the generated notification. In the report Notification Analysis you can set filters by counterparty, contract or item, as well as change the composition of the report by adding groupings or additional information for a more detailed analysis of the notification.

According to Article 105.16 of the Tax Code of the Russian Federation, notifications of controlled transactions at the choice of taxpayers may be submitted to the tax authority in the prescribed form on paper or in the established formats in electronic form.

Assistant allows you to both print the generated notification and upload it in the format corresponding to the order of the Federal Tax Service of Russia dated July 27, 2012 No. ММВ-7-13 / [email protected](Appendix No. 2 and Appendix No. 4).

If errors are found in the notification submitted to the IFTS, the organization has the right to submit a corrective notification, which is also filled out using Assistant.

The principle of working with a corrective notification is the same as when generating a primary notification: for each correction (and there may be several), a separate set of documents is created Notifications and a set of Sheets 1A, which is stored in the information database, can be printed or downloaded electronically.

Using the subsystem for preparing a notification of controlled transactions in the 1C: Accounting 8 CORP program, the user receives a simple and universal tool with which you can step by step fill out a not very familiar reporting form, as well as check and analyze the information base data at all stages of formation notifications.

The functionality for preparing notifications on controlled transactions is being developed both in accordance with changes in legislation (taking into account letters and clarifications from the Ministry of Finance and the Federal Tax Service of Russia), and in the direction of expanding the capabilities of the service, including improving user experience.

Starting from release 3.0.31, the program includes the ability to specify the subject of the transaction for the commission (agency) fee on the part of the committent (principal). In the infobase documents, the subject for such transactions was not indicated, since this was not required for record keeping. However, when filling out a notification in sheets 1B, it is necessary to indicate the subject of the transaction and the unit of measurement. Now the subject for such deals can be specified in the settings. In addition, if the primary document does not contain a unit of measurement, then the program will automatically set the “piece”.

On April 10, 2014, 1C: Lecture Hall hosted a seminar on controlled transactions. Dmitry Valeryevich Volvach, Head of the Transfer Pricing and International Cooperation Department of the Federal Tax Service of Russia, spoke about the peculiarities of submitting a notification on controlled transactions for 2013.

Elena Nikolaevna Kalinina, 1C methodologist, told how to prepare a notification in the 1C: Accounting 8 CORP program.