Storing goods in a warehouse: what documents to fill out and how to record them in accounting. How to correctly reflect in accounting the transfer of materials for storage to a third party? Storage of goods in a rented wiring warehouse

A. Vagapova, auditor

Almost any organization is faced with the problem of storing inventory items (hereinafter referred to as goods and materials). There are different types of storage: in a pawn shop, in a bank, in a hotel, etc. The most common of them is storage in a warehouse.

According to Art. 907 of the Civil Code of the Russian Federation, under a warehousing agreement, a commodity warehouse (custodian) undertakes, for a fee, to store goods transferred to it by the goods owner (depositor) and to return these goods safely. Goods storage is a service for maintaining the safety of property transferred for a certain period or upon demand. The legal regulation of the storage agreement is determined by Chapter 47 of the Civil Code of the Russian Federation.

A goods warehouse is an organization that carries out the storage of goods as a business activity and provides storage-related services. The obligations of the warehouse in accordance with Art. 909 of the Civil Code of the Russian Federation are the inspection of goods upon acceptance for storage, determination of their quantity and external condition. The storage agreement must be concluded in writing. The written form is considered to be complied with if the conclusion of the contract and acceptance of the goods for storage are certified:

safety receipt, receipt, certificate or other document signed by the custodian;

a numbered token (number), other sign certifying the acceptance of things for storage, if such a form of confirmation of acceptance of things for storage is provided for by law or other legal act or is customary for this type of storage by a warehouse document.

An important feature of storage in a warehouse is that, on the basis of Art. 909, 911 of the Civil Code of the Russian Federation, when depositing and returning goods, they must be checked for quantity and quality.

Valuables transferred for storage remain the property of the depositor and are reflected on his balance sheet. The custodian, accepting things for storage, takes them into account as a debit to off-balance sheet account 002 “Inventory assets accepted for safekeeping.”

The general rules of the Civil Code of the Russian Federation regarding the storage agreement also contain strict rules on the possibility of transferring things for storage to a third party. According to Art. 895 of the Civil Code of the Russian Federation, unless otherwise provided by the storage agreement, the custodian does not have the right, without the consent of the bailor (the owner of the thing), to transfer the thing for storage to a third party, except in cases where he is forced to do so by force of circumstances in the interests of the bailor and is deprived of the opportunity to obtain his consent. The custodian is obliged to immediately notify the bailor of the transfer of a thing for storage to a third party.

Accordingly, in the case of transfer of property received by the custodian to a third party, the value of the property is written off from account 002. At the same time, the fact that there is responsibility for the safety of this property should be reflected in off-balance sheet account 009 “Securities for obligations and payments issued.”

The transfer of property to the custodian is formalized by an act on the acceptance and transfer of inventory items for storage (form No. MX-1), and when they are returned to the depositor - by an act on the return of inventory items deposited for storage (form No. MX-3), the unified forms of which were approved by Decree of the State Statistics Committee of Russia dated August 9, 1999 No. 66.

For storage in a commodity warehouse, special forms of warehouse documents are provided, which the commodity warehouse must issue (Article 12 of the Civil Code of the Russian Federation):

double warehouse receipt;
simple warehouse receipt;
warehouse receipt.

Mandatory details of a simple and double warehouse receipt are specified in Art. 913 and 917 of the Civil Code of the Russian Federation. Both of these documents are securities. When transferring these documents, it is necessary to draw up acceptance certificates.

Let's look at examples of accounting options when using a simple and double warehouse receipt.

If a warehouse, when accepting goods for storage, issues a simple warehouse certificate to the owner of the goods, then the conclusion of a separate storage agreement is not required, since a simple warehouse certificate is a form of a warehouse storage agreement. The owner of the goods, when concluding a supply agreement with the buyer, fulfills his obligations to transfer the goods by providing a simple warehouse receipt. This should be a mandatory condition of the contract. The transfer of a simple warehouse receipt is carried out according to the acceptance certificate. In this regard, the act of acceptance and transfer of a simple warehouse receipt (which is the primary accounting document) is the basis for reflecting the transaction for the sale of goods in the accounting records of the supplier and for the receipt of goods from the buyer. This is also indicated by Art. 224 of the Civil Code of the Russian Federation, which equates the transfer of a shipping document to the transfer of a thing. An exception is the pledge of goods by pledge of a simple warehouse receipt. In this case, the transfer of a simple warehouse receipt as collateral means the transfer of the goods themselves as collateral. Since the pledgor does not lose ownership of the goods pledged, there is no sale of this goods. Consequently, the transfer of a simple warehouse receipt (respectively, goods) as collateral can only be reflected in off-balance sheet accounts (Table 1).

Table 1

Accounting records from the owner of the goods for transactions with a simple warehouse receipt

	Account correspondence


VAT is reflected on the cost of goods
A simple warehouse receipt was received confirming acceptance of the goods for storage
Paid for goods
Accepted for VAT deduction
Paid custodian services


Accepted for VAT deduction
A simple warehouse receipt was handed over to the buyer
VAT charged on revenue
The cost of the goods is written off
The simple warehouse receipt received from the custodian was transferred to the buyer of the goods

The buyer purchasing the goods accepts it for accounting by debiting account 41 at the time of receipt of a simple warehouse receipt.

According to Art. 912 of the Civil Code of the Russian Federation, a double warehouse receipt consists of two parts that can be separated from one another. Each of the two parts is a security. One part of the double warehouse receipt is the actual warehouse receipt. The second part of the double warehouse receipt is the warrant (or pledge certificate). Both parts of the warehouse receipt must have the mandatory details listed in Art. 913 of the Civil Code of the Russian Federation, identical signatures of the authorized person and the seal of the warehouse. A document that does not meet these requirements is not a double warehouse receipt, but is converted from a security document into written evidence of storage of goods in a warehouse.

Let's define the difference between a warehouse receipt and a warrant. A warrant gives its holder the right to pledge the goods in the amount of the loan issued under the warrant, but does not give the right to dispose of the goods stored in the warehouse. Thus, when transferring a warrant, in contrast to transferring a simple warehouse receipt, the transfer of ownership of the goods does not occur. At the same time, the holder of the warehouse certificate has the right to dispose of the goods, but cannot take it from the warehouse until the loan issued under the pledge certificate is repaid. Only the holder of the warehouse and pledge certificate has, on the basis of clause 1 of Art. 914 of the Civil Code of the Russian Federation the right to dispose of goods stored in a warehouse in full.

Storing products and goods in warehouses with the issuance of a double warehouse certificate may be accompanied by their issuance to the depositor in parts. To do this, new certificates are issued for the goods remaining in the warehouse.

The procedure for accounting transactions when using double warehouse receipts is shown in table. 2.

Table 2

Accounting records from the owner of the goods for transactions with a double warehouse receipt

	Account correspondence

Goods are delivered from the supplier to the custodian's warehouse
VAT reflected

Paid for goods
Accepted for VAT deduction
The cost of custodian services is reflected as part of sales expenses
Custodian services charged
VAT is reflected on the cost of custodian services
Accepted for VAT deduction




VAT charged
The cost of the goods is written off

An organization purchasing a warrant from a bank records it as a security in the debit of account 58 “Financial investments”.

Thus, the transfer of warehouse receipts means not just the transfer of a security, but the transfer of goods, which entails reflecting the corresponding transaction not as a transaction with a security, but as a sale of goods. A warehouse certificate, as a security of title, certifies the ownership of goods stored in the warehouse that issued this security, and the right to demand the warehouse to release the specified goods within a specified period or at the time of demand.

The circulation of warehouse receipts for which pledge certificates are transferred has its own characteristics. In accordance with paragraph 2 of Art. 914 of the Civil Code of the Russian Federation, the holder of a warehouse certificate, separated from the pledge certificate, has the right to dispose of the goods, but cannot take it from the warehouse until the loan issued under the pledge certificate is repaid. Thus, the depositor can sell the goods before the loan is repaid, shifting the obligation to repay the loan to the new holder of the warehouse receipt. The reflection of these transactions in accounting is shown in table. 3.

Table 3

Accounting records of the owner of the goods for transactions with a certificate of pledge

	Account correspondence

Goods are delivered from the supplier to the custodian's warehouse
VAT reflected
A double warehouse receipt was received confirming acceptance of the goods for storage
Paid for goods
Accepted for VAT deduction
The cost of custodian services is reflected as part of sales expenses
Custodian services charged
VAT is reflected on the cost of custodian services
Accepted for VAT deduction
Received a bank loan secured by goods located in a warehouse
A warrant received from the custodian was issued to the bank to ensure repayment of the loan
The amount of the pledge certificate transferred to the bank is reflected (upon issuance of the warrant)
An invoice was presented to the buyer for the goods
VAT charged
The cost of the goods is written off
A debt obligation secured by a certificate of pledge was transferred by reducing the amount payable for the goods
Transfer of the warehouse receipt to the buyer is reflected

Warehouse receipt - a document certifying the transfer of materials, goods, finished products and other types of property of the depositor to a warehouse under the terms of a storage agreement. This agreement provides for the return of goods by the custodian using a warehouse receipt within a specified period. The warehouse receipt is often used in the warehouses of suppliers and manufacturers of goods.

A special feature of the design of a warehouse receipt is the possibility of issuing only one receipt for the entire quantity of goods accepted for storage. Therefore, if it is necessary to split the batch, it is necessary to draw up a new storage agreement and warehouse receipt, as well as draw up acts on the return of goods deposited in storage and on the acceptance and transfer of goods remaining in storage. A similar procedure for registering unsold goods is often used by wholesale trade organizations that do not have warehouse facilities.

Features of taxation when performing transactions with warehouse receipts are established in Art. 167 Tax Code of the Russian Federation. In accordance with paragraph 7 of this article, when a taxpayer sells goods transferred to him for storage under a warehousing agreement with the issuance of a warehouse certificate, the date of sale of these goods is determined as the day of sale of the warehouse certificate. This is explained by the fact that the transfer of a warehouse receipt or a double warehouse receipt means the transfer of ownership rights to the goods, as a result of which, on the basis of clause 1 of Art. 39 of the Tax Code of the Russian Federation, an object of VAT taxation arises.

An invoice is issued in the generally established manner indicating the cost of the goods and is transferred along with the warehouse receipt.

Storage services involve the transfer by one organization (bailor) of its property to another organization (custodian) in order to ensure its safety and subsequent return in the condition in which it received it.

During storage, situations arise when the depositor cannot receive back the goods (raw materials) transferred for storage due to its loss by the custodian, or receives it, but in a condition unsuitable for further use due to damage due to improper storage or the occurrence of force majeure circumstances.

In such cases, questions arise about the need to calculate VAT, income tax by the custodian and depositor, and the possibility of including expenses and income for compensation of losses in those taken into account when assessing income tax.

Issues regarding the formalization of relations when transferring property for storage - concluding storage agreements, reimbursement of all expenses associated with storage, obligations of the parties and payment of remuneration - are regulated in the Civil Code of the Republic of Belarus (hereinafter referred to as the Civil Code).

Obligations and expenses of the custodian

When receiving property for storage, the custodian is obliged to take all measures provided for by the contract, as well as by law (fire safety, sanitary, security, etc.) in order to ensure the safety of the property transferred for storage (Article 781 of the Civil Code).

The property must be returned by the custodian in the condition in which it was accepted for storage, taking into account its natural deterioration, natural loss or other change due to its natural properties (clause 2 of Article 790 of the Civil Code).

The custodian's expenses for storage are subject to inclusion in the remuneration for storage, unless otherwise provided by the storage agreement (clause 1 of Article 787 of the Civil Code).

The remuneration for fulfilling the terms of the storage agreement must be paid to the custodian at the end of the storage period, and if payment is provided for periods, then in appropriate installments after the expiration of each period (clause 1 of Article 786 of the Civil Code).

A person who fails to fulfill an obligation or performs it improperly is liable in the presence of guilt (intention or negligence), except in cases where the law or contract provides for other grounds for liability.

The absence of guilt must be proven by the person who violated the obligation.

Unless otherwise provided by law or contract, a person who fails to fulfill an obligation or fulfills it improperly when carrying out business activities is liable unless he proves that proper fulfillment of the obligation is impossible due to force majeure, i.e. extraordinary and unavoidable circumstances under given conditions. This norm is defined in paragraph 3 of Art. 372 Civil Code.

Losses caused to the bailor by loss, shortage or damage to property must be compensated by the bailee, unless otherwise provided by law or agreement.

If, as a result of damage to the property for which the custodian is responsible, its quality has changed so much that it cannot be used for its original purpose, the bailor has the right to refuse it and demand from the custodian compensation for the cost of this thing, as well as other losses, unless otherwise provided by law or a storage agreement (clause 3 of Article 792 of the Civil Code).

For reference: losses should be understood as expenses that a person whose right has been violated has made or will have to make to restore the violated right, loss or damage to property (real damage), as well as lost income that this person would have received under normal conditions of civil circulation if his right was not violated (lost profit) (clause 2 of article 14 of the Civil Code).

When determining damages, unless otherwise provided by law or contract, the prices that exist in the place where the obligation must be fulfilled are taken into account on the day the debtor voluntarily satisfies the creditor's claim, and if the claim was not voluntarily satisfied, on the day the claim is filed . Based on the circumstances, the court may satisfy the claim for damages, taking into account the prices existing on the day of the decision (clause 3 of Article 364 of the Civil Code).

Practical situations of fulfilling obligations under storage agreements

Fulfillment of the terms of the agreement for the provision of storage services presupposes the occurrence of tax obligations for the payment of taxes by the custodian. Let us consider in conditional situations the determination of the tax base when calculating VAT and income tax.

Situation 1

The organization (custodian) provides services for a fee to other organizations for storing their goods. The monthly cost of the service amounted to 3,000.0 thousand rubles, incl. VAT - 500.0 thousand rubles. The custodian's expenses for providing property storage services amounted to RUB 800.0 thousand excluding VAT.

How in this case should one determine the tax base for calculating VAT and income tax for the custodian?

The tax base for calculating VAT on the sale of goods (work, services), property rights is defined as the cost of these goods (work, services), property rights, calculated on the basis of prices (tariffs) for goods (work, services), property rights without inclusion in including VAT (subclause 1.1, clause 1, article 98 of the Tax Code of the Republic of Belarus (hereinafter referred to as the Tax Code)).

This norm extends its effect to sales of manufactured goods (work, services), property rights (subclause 2.2, clause 2, article 98 of the Tax Code).

In the above situation, the tax base for calculating VAT on paid storage services with a custodian is their cost excluding VAT, i.e. RUB 2,500.0 thousand

The tax base for calculating profit tax is determined as the monetary expression of gross profit subject to taxation (clause 1 of Article 141 of the Tax Code).

In the situation under consideration, the tax base for calculating profit tax is the amount of profit from the sale of services, i.e. RUB 1,700.0 thousand (3,000.0 - 500.0 - 800.0).

For reference: Gross profit for Belarusian organizations is the amount of profit from the sale of goods (work, services), property rights and non-operating income, reduced by the amount of non-operating expenses (clause 2 of Article 126 of the Tax Code).

Profit from the sale of goods (work, services), property rights (except for fixed assets, intangible assets) is defined as the positive (negative) difference between the proceeds from their sale, reduced by the amount of taxes and fees paid from the proceeds, and the costs of production and sales of goods (work, services), property rights taken into account for taxation (clause 1 of Article 127 of the Tax Code).

Situation 2

The organization (custodian), on the basis of custody agreements, provides services for the storage and shipment of goods of bailors. Upon acceptance by the depositor of the goods, a shortage was established.

Is it necessary for the custodian, if it is established that there is a shortage of goods accepted for safekeeping, to charge VAT on the amount of the shortage?

Should the depositor, if it is established that there is a shortage of goods transferred for safekeeping, be charged VAT on the amount of the shortage?

To substantiate the answer to the questions posed, it is necessary to be guided by the following legislative norms. To summarize information about the availability and movement of property accepted for safekeeping, off-balance sheet account 002 “Property accepted for safekeeping” is intended (clause 80 of the Instructions on the procedure for applying a standard chart of accounts, approved by Resolution of the Ministry of Finance of the Republic of Belarus dated June 29, 2011 No. 50 ).

From January 1, 2012, turnover on other disposals of goods, fixed assets, uninstalled equipment and unfinished capital construction projects is excluded from VAT taxation.

Taking into account the above, in 2012, the amount of shortage of goods accepted for safekeeping, neither the custodian (he does not have the right of ownership of the goods accepted for safekeeping) nor the depositor (other disposals are not subject to taxation) is not subject to VAT.

For reference: in 2011, the objects of VAT taxation were turnover on the sale of goods (work, services), property rights on the territory of the Republic of Belarus, including turnover on other disposal of goods (subclause 1.1, clause 1, article 93 of the Tax Code).

Other disposal of goods was any disposal of goods, with the exception of sale, exchange and gratuitous transfer.

According to the chart of accounts in force in 2011, information about the availability and movement of inventory items accepted for safekeeping was reflected in off-balance sheet account 002.

In 2011, the depositor (since the ownership of these goods belongs to him) the amount of shortage of goods transferred for safekeeping was subject to VAT as turnover on other disposal of goods.

Important! For the custodian, the amount of shortage of goods accepted for safekeeping in 2011, as well as in 2012, was not subject to VAT, since The custodian does not have the right of ownership of the goods accepted for safekeeping.

Situation 3

The organization entered into an agreement for the responsible storage of raw materials. After the expiration of the storage period upon acceptance, the fact of its deterioration due to improper storage was established, which excludes the possibility of its further use in production. The economic court made a decision on compensation for the damage caused. In pursuance of the court's ruling, the custodian supplied high-quality raw materials to replace the damaged ones in full for the same amount.

Is such a transfer from the custodian subject to VAT and income tax? Is the “input” VAT deducted by the depositor on the raw materials transferred to him by the custodian?

In this case, you must proceed from the following:

1) the objects of VAT taxation are the turnover of the sale of goods (work, services), property rights on the territory of the Republic of Belarus (subclause 1.1, clause 1, article 93 of the Tax Code).

Attention! The custodian of the raw materials transferred in exchange must indicate in the shipping documents the amount of VAT that the recipient (depositor) has the right to accept for deduction after the receipt of the raw materials;

2) the object of income tax is gross profit, which for Belarusian organizations is the amount of profit from the sale of goods (work, services), property rights and non-operating income, reduced by the amount of non-operating expenses (clauses 1-2 of Article 126 of the Tax Code) .

Consequently, when supplying raw materials to replace damaged ones, the custodian is subject to VAT and income tax as compensation for damage.

For reference: in 2011, when supplying the depositor with raw materials to replace the damaged ones, the depositor also became subject to VAT and income tax based on similar norms contained in the Tax Code, as amended. in force in 2011

The depositor also had the right, after posting the raw materials, to deduct the amount of VAT allocated by the depositary in the shipping documents.

Situation 4

In February 2012, the custodian reimbursed the amount of shortage of inventory items (material assets) identified as a result of the inventory in December 2011.

Does the depositor become subject to VAT in relation to the amount received if the matching statement based on the inventory results is drawn up:

a) in December 2011;

b) in January 2012?

The sale of goods (work, services), property rights recognizes the alienation of goods by one person to another person (performance of work by one person for another person, provision of services by one person to another person), transfer of property rights by one person to another person on a paid or gratuitous basis, regardless of the method acquisition of rights to goods (results of work performed, services provided), property rights or forms of relevant transactions (clause 1 of Article 31 of the Tax Code).

In 2011, the objects subject to VAT included, incl. and turnover on other disposals of goods. Other disposal of goods, fixed assets and intangible assets, uninstalled equipment and objects of unfinished capital construction was recognized as any disposal of them, with the exception of sale, exchange and gratuitous transfer. From January 1, 2012, the indicated turnovers are excluded from the objects of VAT taxation.

In 2011, the moment of actual sale for other disposal of goods, fixed assets, intangible assets, uninstalled equipment and unfinished capital construction projects was recognized as the day of drawing up a matching statement or other document confirming their other disposal (clause 6 of Article 100 of the Tax Code, as amended. 2011).

For reference: The current regulatory documents stipulate that the assets and liabilities of an organization are subject to inventory, regardless of their location, as well as assets that do not belong to the organization, but are listed in the accounting books on the balance sheet (received for use, leased, accepted for safekeeping, for processing, for commission and etc. (clause 5 of the Instructions for the inventory of assets and liabilities, approved by Resolution of the Ministry of Finance of the Republic of Belarus dated November 30, 2007 No. 180 (hereinafter referred to as Instruction No. 180)). For assets that do not belong to the organization, but are listed in the accounting records of the balance sheet (received for use). , rented, accepted for safekeeping, processed for commission, etc.), separate inventories must be drawn up (clauses 24 and 71 of Instruction No. 180).

If the procedure for calculating VAT changes (changes in the composition of payers, objects of taxation, the tax base, the moment of actual sale, rates, the procedure for applying tax exemption), the new calculation procedure is applied to goods shipped (work performed, services rendered), property rights transferred from the moment changes in the procedure for calculating VAT (clause 10, article 103 of the Tax Code).

Taking into account the above, the amount of shortage of goods and materials is subject to VAT at the time of drawing up the corresponding supporting document (matching statement). In the situation under consideration, according to option “a”, in 2011 an object of VAT taxation arises, since the statement was compiled in December 2011. Under option “b”, there is no object of VAT taxation, since the matching statement was compiled in January 2012.

If in January 2012 the custodian reimbursed the bailor for the amount of shortage of goods at a cost greater than that reflected in the matching statement drawn up in December 2011, then the bailor should calculate VAT on the excess amount in 2012.

For reference: in 2011, for other disposals of purchased goods, the tax base for calculating VAT was determined based on the price of their acquisition (clause 3 of Article 97 of the Tax Code). The VAT tax base had to be increased by the amounts actually received for sold goods (work, services), property rights in excess of the price of their sale or otherwise associated with payment for sold goods (work, services), property rights (subclause 18.1, clause 18 of Art. 98 of the Tax Code, as amended, in force in 2011).

Situation 5

Based on custody agreements, the organization (custodian) provides services not only for storage, but also for the shipment of goods of bailors.

The custodian does not have ownership rights to this product. During the inventory, a shortage of goods was discovered. The keeper is responsible for loss, shortage or damage to goods accepted for storage.

The depositor of the goods makes a claim for the amount of the missing goods. As a result of the internal investigation, the custodian did not identify the guilty person.

Is the amount of the paid claim made by the bailor taken into account when taxing the bailee's profits?

To substantiate the answer to the question posed, let us turn to the norms of the Tax Code: non-operating expenses include amounts of compensation for losses, damage or harm if the perpetrators have not been identified or the court has refused to recover from them. Such expenses are reflected in the tax period to which documents confirming that the culprits were not identified or the court refused to recover from them (subclause 3.13, clause 3, article 129 of the Tax Code).

The fact of the shortage, the reasons for its occurrence, and identification of the culprits must be investigated by the custodian and documented. If necessary, law enforcement agencies may be involved to investigate the causes of shortages. When conducting a more in-depth investigation, or if controversial issues or disagreements arise, the custodian may contact the investigative authorities and the court.

Important! Bringing workers to financial liability is the right, and not the obligation, of the employer (clause 6 of article 12 of the Labor Code of the Republic of Belarus).

Taking into account the above, the amount of the claim paid to the depositor can be taken into account by the custodian for taxation as part of non-operating expenses, provided that those responsible for the shortage have not been identified or the court has refused to collect from them.

At the same time, it should be taken into account that if the financially responsible person is at fault and there is no court decision to refuse to recover the losses caused from him, attributing the amount of the claim to non-operating expenses taken into account for tax purposes will be unlawful.

Situation 6

The organization (bailor) entered into an agreement for the safekeeping of goods. According to the terms of the contract, in the event of damage or theft of goods through the fault of the custodian, the latter shall reimburse the cost of the damaged goods, including VAT, and also pay a fine of 15% of the specified amount.

The organization received a notification from the custodian about damage to the entire consignment of goods due to his fault. The custodian also recognized the fine for damage to the goods and transferred funds to the organization’s bank account to reimburse the cost of the damaged goods and payment of the fine.

Does the depositor need to calculate VAT on the amount of the fine received?

In the situation under consideration, the terms of the contract were violated by the custodian of the goods, and not by the buyer (customer), therefore the fine received from the custodian for damage to the goods is not subject to VAT. Let us substantiate this conclusion with the following legal norms.

When calculating VAT, the tax base increases by the amounts actually received:

For sold goods (work, services), property rights in excess of the price of their sale or otherwise related to payment for sold goods (work, services), property rights (subclause 18.1, clause 18, article 98 of the Tax Code);

In the form of sanctions for violation by buyers (customers) of the terms of contracts (subclause 18.2, clause 18, article 98 of the Tax Code).

When determining the VAT tax base, funds received by the payer that are not related to settlements for payment for goods (work, services), property rights are not taken into account (clause 5 of Article 97 of the Tax Code).

Situation 7

Is VAT required to be allocated in shipping documents when transferring goods for storage and returning them from one legal entity to another?

Is the allocation of the VAT amount in the invoice the basis for payment of tax by the custodian (upon return) or by the depositor?

When transferring goods for storage and back, there is no fact of their sale in terms of transfer of goods and, accordingly, there is no object of VAT taxation.

This conclusion follows from the following.

Firstly, the objects of VAT taxation are turnover on the sale of goods on the territory of the Republic of Belarus (subclause 1.1, clause 1, article 93 of the Tax Code).

Secondly, the sale of goods (work, services), property rights is recognized as the alienation of goods by one person to another person (performance of work by one person for another person, provision of services by one person to another person), transfer of property rights by one person to another person on a paid or gratuitous basis, regardless of the method of acquiring rights to goods (results of work performed, services provided), property rights or the form of relevant transactions (clause 1 of Article 31 of the Tax Code). When selling goods (work, services), property rights at free selling prices (including excise taxes for excisable goods) or tariffs, the payer, in addition to the price (tariff) of goods (work, services), property rights, is obliged to present for payment to the buyer of these goods (works) , services), property rights, the corresponding amount of VAT (clause 1, article 105 of the Tax Code).

Thirdly, when transferring goods for storage and back, the object of VAT calculation does not arise, therefore the tax amount is not presented to the custodian, and when returned - to the depositor and it should not be highlighted in the shipping documents.

For reference: If the custodian or depositor indicates the amount of VAT in the primary accounting documents, payment of this amount of tax and its deduction accordingly are not made by them.

Situation 8

The organization (custodian) provides goods storage services on the basis of concluded contracts. According to the terms of the agreement, the custodian entered into an insurance agreement for the received property (goods).

Does the custodian have the right to include in the costs taken into account for taxation the amount of insurance costs incurred?

Expenses in the amount of insurance premiums for insuring the depositor's property are not taken into account when taxing the custodian's profits, since it does not belong to the custodian by right of ownership and does not participate in the business activities of the custodian (it is not used directly by him to provide storage services). Let us substantiate this conclusion with the following legal norms.

The costs of production and sale of goods (work, services), property rights, taken into account for taxation, represent the valuation of goods (work, services), property rights, natural resources, raw materials, materials, fuel, energy, used in the process of production and sale of goods (work, services), fixed assets, intangible assets, labor resources and other expenses for their production and sale, reflected in accounting (clause 1 of article 130 of the Tax Code).

Reflection of expenses in tax accounting should be carried out on the basis of primary accounting documents (if necessary, by making calculated adjustments to accounting data as part of tax accounting) and reflected in the tax period to which they relate (accrual principle), regardless of time ( term) of payment (preliminary or subsequent) (clause 2 of article 130 of the Tax Code).

When taxing, one should not take into account the costs of paying insurance premiums for types of voluntary insurance, with the exception of insurance premiums according to the list of types of voluntary insurance and the procedure determined by the President (subclause 1.25, clause 2, article 131 of the Tax Code).

For reference: types of compulsory insurance in the Republic of Belarus are listed in subparagraph. 4.1 clause 4 of the Regulations on insurance activities, approved by Decree of the President of the Republic of Belarus dated August 25, 2006 No. 530. Insurance of property accepted for storage is not mentioned in it.

Types of voluntary insurance for which policyholders can include the amount of insurance premiums in the costs taken into account for taxation are determined by the decrees of the President of the Republic of Belarus dated May 19, 2008 No. 280 “On the inclusion of insurance premiums for types of voluntary insurance not related to life insurance in the costs of production and sales of products, goods (work, services)" and dated May 12, 2005 No. 219 "On insurance premiums included in the costs of production and sale of products, goods (work, services), and the procedure for creating preventive (preventive) funds by state insurance organizations through deductions from insurance premiums under voluntary life insurance contracts, additional pensions and medical expenses.”

Insurance of property accepted for storage is also not mentioned in the listed legislative acts.

Situation 9

The organization provides services for temporary storage of goods owned by another organization free of charge. The founder of these organizations is the same individual.

In this situation, does the custodian become subject to VAT and income tax?

Is the cost of services received free of charge included in the non-operating income of the bailor?

As noted above, turnover from the sale of goods (work, services), property rights on the territory of the Republic of Belarus, including turnover from their gratuitous transfer, are recognized as subject to VAT (subclause 1.1.3, clause 1, article 93 of the Tax Code).

The sale of goods (work, services), property rights does not recognize the gratuitous transfer of property within one owner by his decision or the decision of an authorized body (subclause 2.3, clause 2, article 31 of the Tax Code).

For reference: gratuitous transfer of goods (work, services), property rights is the transfer of goods (work, services), property rights without payment and exemption from the obligation to pay for them (clause 1 of Article 31 of the Tax Code).

If storage services are provided free of charge, then this condition does not exempt the custodian from compensating the bailor for losses caused to the latter in connection with loss or damage to the property received for storage.

If storage is carried out free of charge, the custodian is obliged to take care of the thing accepted for storage no less than about his own things (clause 3 of Article 781 of the Civil Code).

In case of gratuitous storage, losses caused to the bailor by loss, shortage or damage to things are compensated:

1) for loss and shortage of things - in the amount of the cost of the lost or missing things;

2) for damage to things - in the amount by which their value has decreased (clause 2 of Article 792 of the Civil Code).

When calculating income tax for the gratuitous transfer of goods (work, services), property rights (except for fixed assets and intangible assets), the proceeds from their sale must be reflected in an amount not less than the amount of costs for their production or acquisition (performance, provision) and costs for free transfer.

Revenue and costs associated with the gratuitous transfer of goods (work, services), property rights within one owner should not be taken into account when taxing profits (clause 5 of Article 127 of the Tax Code).

The cost of gratuitously received goods (work, services), property rights, other assets, the amount of gratuitously received funds must be included in non-operating income (subclause 3.8, clause 3, article 128 of the Tax Code). This condition does not apply if there is a gratuitous transfer or receipt of assets within one owner by his decision or the decision of an authorized body (subclause 4.9.4, clause 4, article 128 of the Tax Code).

In the above situation, services are provided free of charge within one owner, so the custodian is not subject to VAT and income tax. For the depositor, the cost of services received free of charge is not included in non-operating income.

Situation 10

The organization provides services free of charge to other organizations for storing their goods.

How in this case to determine the tax base when calculating VAT and income tax?

In case of gratuitous transfer of goods (work, services), property rights produced (performed, provided) by the payer, the tax base should be determined based on the cost of such goods (work, services), property rights (clause 3 of Article 97 of the Tax Code).

The gratuitous transfer of goods (work, services), property rights presupposes the reflection of revenue from their sale in the amount of no less than the sum of the costs of their production or acquisition (performance, provision) and the costs of gratuitous transfer (clause 5 of Article 127 of the Tax Code).

Thus, when providing goods storage services free of charge, the tax base for calculating VAT will be their cost, and the tax base for calculating income tax will be the amount of profit from the sale of services.

Warehousing is regulated by civil law. The transfer of goods must be documented. There are standardized forms for this.

Registration of warehouse storage

When an organization accepts goods for storage, it issues a simple or double warehouse receipt, or simply a receipt. The fact of transfer itself is formalized by the act of acceptance/transfer of goods and materials, and a corresponding entry is made in the register of inventory items deposited. In addition to these documents, it is necessary to draw up a storage agreement. All papers are signed by both parties.

Accounting for goods in storage

In accounting, the storage of goods is recorded in account 44. The cost of warehouse services is included in the cost of goods and written off at the end of the reporting period.

To complete the operation, the following entries are made:

Debit 44 Credit 60 – reflection of the cost of warehousing.

When goods are received from a secure storage warehouse, the following posting is made:

debit 41 “goods in warehouse” credit 41 “goods in main warehouse”.

The organization that receives the goods for safekeeping records it for:

for debit – acceptance for storage, for credit – write-off.

Goods are accepted for storage at the prices indicated in the delivery note. The cost reflected in the accompanying document acts as collateral.

Revenue from storage services is reflected as normal sales in account 90.

Examples

The organization accepted for safekeeping a batch of goods worth 150,900 rubles. The cost of storage services is 17,200 (VAT 2,624 rubles).

Postings:

Account Dt	Kt account	Wiring description	Transaction amount	Base document
002		Goods accepted for storage	150 900	Acceptance/transfer certificate
62	90.01	Storage reward accrued	17 200	Acceptance/transfer certificate
	68 VAT	VAT is charged on the remuneration amount	2624	Invoice
	62	Received funds for payment for storage services	17 200	Bank statement
	002	The goods have been sent to the owner	150 900	Acceptance/transfer certificate

The organization transfers goods worth RUB 521,700 for safekeeping. A company providing storage services issued an invoice for the amount of 847 rubles. (VAT 4553 rub.).

Postings:

Account Dt	Kt account	Wiring description	Transaction amount	Base document
41 "Main warehouse"	41 “Responsible storage warehouse”	Goods were transferred for safekeeping	521 700	Warehouse receipt Acceptance/transfer certificate
44	60	Costs of paying for goods storage services	847	Acceptance/transfer certificate
60

Question

Good afternoon Question about responsible storage of OS.
In November we purchased an OS - a mold for making injection molded acrylic pockets. To produce these pockets, we transfer this mold to another company for safekeeping. What documents are used to document this transfer, and how to display this in accounting. Could you provide a standard agreement for safekeeping? Thank you.

Answer

Resolution of the State Statistics Committee of Russia dated 08/09/1999 N 66 approved unified forms of primary accounting documentation for recording inventory items in storage areas.

MX-1 - act of acceptance and transfer of inventory items for storage; MX-2 - log book of inventory items deposited for storage; MX-3 - act on the return of inventory items deposited for storage; MX-4 - logbook for incoming cargo; MX-5 is a journal for recording the receipt of products and inventory items at storage locations.

But since the unified forms of such an act have not been normatively approved, and therefore the act drawn up in any form has been cancelled, you can develop your own. In this case, the drawn up act must contain all the mandatory details provided for in paragraph 2 of Art. 9 of the Federal Law of November 21, 1996 N 129-FZ “On Accounting”.

The custodian does not have the right to dispose of inventory items received under a storage agreement. Therefore, the goods (asset) transferred for safekeeping continue to be accounted for on the balance sheet of the bailor. The transfer of goods for safekeeping, as well as their return by the custodian, are reflected in analytical accounting in the goods account.

The cost of storage services is recognized as an expense for ordinary activities in the amount established by the contract (excluding VAT) on the date of provision of services (the date of signing the acceptance certificate for services rendered) (clauses 5, 6, 6.1, 16 of the Accounting Regulations “Organization expenses” PBU 10/99, approved by Order of the Ministry of Finance of Russia dated 05/06/1999 N 33n).

Thus, if this mold is a fixed asset, then the posting will be as follows: D 01 - fixed assets in the organization K 01 - fixed assets in safekeeping.

Only the subject of the agreement was specified in the storage agreement

If in the storage agreement the parties specified only the subject of the agreement, without indicating the amount of remuneration, the place and period of storage of the transferred property, there is no error. In accordance with paragraph 1 of Article 432 of the Civil Code of the Russian Federation, a contract is considered concluded if the parties have reached an agreement on all the essential terms of the contract (on the subject of the contract, as well as on those specified in the law or other legal acts as essential or necessary conditions for contracts of this type).

The courts confirm that for a storage agreement, the essential condition is only the definition of the subject of the agreement. Thus, the FAS of the East Siberian District in its resolution dated 03/22/10 No. A33-12082/2009 (upheld by the decision of the Supreme Arbitration Court of the Russian Federation dated 07/06/10 No. VAS-8277/10) rejected the custodian’s argument that the agreement is considered not concluded due to with inconsistency of conditions regarding the individualizing characteristics of the equipment transferred for storage, as well as the amount of remuneration for storage.

Arguments of the court - in order to recognize the contract as a valid essential condition, it is only the indication in it of the subject of the contract, namely the property transferred for storage. The court concluded that the condition of remuneration for storage is not significant. In addition, if the price is not specified in the compensation contract, the execution of the contract must be paid at the price that, under comparable circumstances, is usually charged for similar goods, work or services (clause 3 of Article 424 of the Civil Code of the Russian Federation).

The storage agreement is valid even if it does not indicate the place of storage of the property (resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation dated May 17, 2005 No. A55-9765/3-7 and the FAS of the East Siberian District dated August 7, 2012 No. A33-13811/2011), and also the shelf life (resolution of the Federal Antimonopoly Service of the North Caucasus District dated June 19, 2012 No. A22-848/2011).

This means that if the storage agreement specifies only the subject of the agreement - the property transferred for storage, the bailor may not fear that the agreement will be declared invalid, and take into account the costs of it when

The custodian did not pay VAT, accepting the property for storage free of charge

The provision of services free of charge is subject to VAT (subclause 1, clause 1, article 146 of the Tax Code of the Russian Federation). If the parties have not determined the price of services in the storage agreement, the custodian calculates and pays VAT based on the prices for similar services (clause 2 of Article 154 of the Tax Code of the Russian Federation). After all, when a price is not provided for in a compensation agreement and cannot be determined based on the terms of the agreement, the execution of the agreement must be paid at the price that, under comparable circumstances, is charged for similar goods, work or services (clause 3 of Article 424 of the Civil Code of the Russian Federation). Thus, in one of the cases, the Federal Antimonopoly Service of the North-Western District agreed with the inspectorate’s additional assessment of VAT on a company that did not charge fees for oil product storage services beyond the specified storage period for a tanker shipment (resolution No. A42-2514/2007 dated February 10, 2010).

From equipment received for storage, not onto property

In accordance with paragraph 1 of Article 374 of the Tax Code of the Russian Federation, the object of property taxation is movable and immovable property that is on the balance sheet of an organization as fixed assets. The custodian is not the owner of the received property and accounts for it in off-balance sheet accounts. Consequently, he does not need to charge property tax on such objects.

Expenses include contributions under the property agreement

The capital's tax authorities, in letter No. 20-12/53511@ dated June 16, 2006, do not object to taking into account insurance premiums for voluntary insurance of property accepted for storage when taxing profits. But only if the agreement on warehousing (storage) of valuables provides for their insurance at the expense of the custodian. Since, in accordance with subparagraph 7 of paragraph 1 of Article 263 of the Tax Code of the Russian Federation, expenses for voluntary property insurance include insurance premiums for voluntary insurance of other property used in carrying out activities aimed at generating income.

But I have a different opinion. The company has the right to take into account insurance premiums under a voluntary insurance agreement in tax expenses if such insurance is a mandatory condition for its activities in accordance with the legislation of the Russian Federation. For the custodian, the obligation to insure the property received for storage may be determined by the terms of the storage agreement, and not by law. This means that the custodian does not have the right to take into account the disputed expenses (letter dated April 28, 2009 No. 03-03-06/1/285). It was not possible to find any judicial practice on this.

When storing unregistered cars, UTII is paid

The provision of services for the provision of temporary possession (use) of parking spaces for motor vehicles, as well as their storage in paid parking lots (with the exception of penalty parking lots) is subject to taxation (subclause 4, clause 2, article 346.26 of the Tax Code of the Russian Federation). But, according to the Russian Ministry of Finance, in the situation under consideration, cars are goods within the meaning of paragraph 3 of Article 38 of the Tax Code of the Russian Federation. Consequently, the disputed services are recognized as storage services, which are not subject to UTII (letters dated November 21, 2012 No. 03-11-06/3/79, dated July 23, 2009 No. 03-11-06/3/195 and dated July 7, 2008 No. 03-11-04/3/314).

Leased property was transferred for storage

It does not follow from the content of Article 886 of the Civil Code of the Russian Federation and other norms of Chapter 47 of the Civil Code of the Russian Federation that the bailor can only be the owner of the property being transferred. The current legislation does not contain restrictions on the issue of transferring other people's things for storage and does not require the consent of the owner of the thing (resolutions of the East Siberian Federal Antimonopoly Service dated 08/07/12 No. A33-13811/2011, Povolzhsky dated 01/31/11 No. A72-499/2010 and Moscow dated 09/04/09 No. A40-79576/08-53-676 districts). This means that the company has the right to transfer leased property for storage and, if there is documentary evidence and an economic justification, take into account the costs of such storage when taxing profits (clause 1 of Article 252 of the Tax Code of the Russian Federation).