Accounting for received claims in accounting. Accounting for claims settlements. How to search for transactions using the Transaction Bank

Claim work can be started as a result of a violation by one of the parties of the terms of cooperation, when shortages are identified in the delivered batch of products, or counting errors are detected in the received accounting documents. Claims made orally have no legal force. To obtain clarification from the counterparty and correct the error, you must send a written complaint to him.

Reflection of a claim in accounting: postings from the buyer

In accounting, claims issued to suppliers are displayed on account 76.2. Analytics on the account is carried out in the context of each filed claim. If there are grounds for a dispute with the counterparty, the buyer draws up a letter of claim. The supplier must respond to the client’s complaints - agree with the buyer’s opinion and fulfill the contractual terms in full, or refuse to fulfill them. In the latter option, the buyer has the right to file a claim in court.

Reflection of a claim in accounting (entries) when a defect is identified is carried out by debiting account 76.2 with simultaneous crediting of one of the expense accounts (, ,), in case of price discrepancies, the conditions of the standards, accounting errors, etc. credit account 60. If the supplier considers the client's requirements to be justified, he satisfies them. In the buyer's accounting, receivables in the form of a claim are repaid when conducting credit turnover in accordance with 76.2.

Example

Expert LLC ordered material assets from Korund LLC on an advance payment basis. Transaction amount – 2575 rubles. At the time of shipment, a shortage of 575 rubles was detected. The buyer filed a claim, and the accounting entries reflected the amount of the shortfall as the counterparty's debt. The supplier satisfied the customer's requirements by returning the shortfall amount. Later, a shortage of purchased valuables from another supplier, Orient LLC, was discovered in the amount of 700 rubles, the counterparty refused to satisfy the claim.

Correspondence in accounting:

D60 – K51 – 2575 rubles, payment for goods and materials of Korund LLC

D10 – K60 – 2000 rub. (2575 – 575), capitalization of actually received values;

D76.2 – K60 – 575 rubles, a claim has been submitted, postings are generated according to the analytical sub-account of Korund LLC;

D51 – K76.2 – 575 rubles, the claim is satisfied by the supplier.

D 76.2 – K60 – 700 rubles, the claim was sent to Orient LLC;

D94 - K76.2 - 700 rubles, Orient LLC does not admit the mistake, compensation for the shortfall will not be made, the amount is written off as expenses.

Postings on claims from customers: accounting with the supplier

When receiving a complaint from a buyer, the supplier can make one of the following decisions:

return the amount received from the counterparty (partially or fully depending on the type of violation);
replace defective products;
accept back non-working equipment
eliminate defects;
adjust contract prices downward;
accrue and pay off penalties or fines.

If the supplier agrees with the contents of the letter of claim and is ready to accept defective products and reimburse their cost, such a return procedure will be carried out as a reverse sale.

Example

Sharm LLC sold inventory in the amount of 5,800 rubles, including VAT of 1,044 rubles. The buyer's payment for the product is 3 days overdue. According to the terms of the agreement, a penalty is charged for late payment. The penalty rate is 0.09% for each day.

Postings from the supplier:

D76.2 – K91.1 – a penalty in the amount of 18.48 rubles was recognized. (6,844 x 0.09% x 3).;

D51 - K76.2 - the buyer satisfied the requirements for the letter of claim, the penalty was paid in the amount of 18.48 rubles.

If the buyer transferred payment for the products in advance, and the supplier delayed delivery, then grounds for filing a claim would arise. Postings for claims from customers look like this for the supplier:

D51 – K62 – prepayment received;
D62 – K76.2 – the requirements for the claim are taken into account and the company’s debt to the client is reflected;
D76.2 – K51 – the buyer’s requirements have been satisfied.

Submit your claim in any written form. At the same time, clearly indicate which obligations the counterparty did not fulfill, the provisions of which document were violated (protocol, contract, agreement, etc.), offer your way out of the current conflict situation.

Attention: if the organization decides to make a claim to the counterparty, promptly notify it that a violation of the terms of the contract has been identified. Otherwise, he may refuse to satisfy the claim (see, for example, Article 483 of the Civil Code of the Russian Federation). If an organization decides not to file a claim, but immediately goes to court, its claim will not be considered.

For example, when making a claim, the buyer must notify the seller of a violation of the terms of the purchase and sale agreement regarding the quantity, assortment, quality, completeness, container and (or) packaging of the goods within the period prescribed by law, other legal acts or the contract. And if such a period is not established, within a reasonable period after the violation of the relevant term of the contract should have been discovered based on the nature and purpose of the goods. This procedure is established in Article 483 of the Civil Code of the Russian Federation.

Practical example of preparing accounting entries No. 1

Limited Liability Company "Solntse" ordered the supply of fire hoses for resale from the supplier "Zori" LLC. The total order price is 150,000 rubles, incl. VAT 18% - RUB 22,881.35. The goods were delivered on time, but the warehouse manager identified a shortage of products in the amount of 17,000 rubles, incl. VAT 18% - RUB 2,593.22. Based on the fact that the sleeves were not delivered, a demand was sent for the return of the transferred payment for the goods.

Accounting entries in the accounting of Solntse LLC:

Dt60 Kt51: 150,000 rubles – the supply agreement is fully paid by the buyer by bank transfer;

Dt41 Kt60: 133,304.87 rubles – the received products are entered into the warehouse;

Dt19 Kt60: RUB 20,288.13. – input VAT is taken into account;

Dt76.02 Kt60: 17,000 rub. – a claim was sent to Zori LLC;

Dt51 Kt76.02: 17,000 rubles - the supplier satisfied the buyer’s requirements and returned the overpaid funds to the buyer.

Debt adjustment: mutual settlement has been made between the organizations “Solntse” and “Zori” in full, there are no debts under the agreement.

According to the supply agreement, between Shield LLC and Mech LLC, payment by Shield for the supplied products must be made no later than the day following the day the goods arrive at the warehouse. The agreement between the companies provides for a penalty in the amount of 0.01% of the price of the goods for each calendar day of late payment.

Delivery cost - 70,000 rubles; the goods were delivered to the warehouse of Shield LLC on June 10, 2018, payment to the supplier was received on June 19, 2018.

Calculation of the penalty: 70,000 * 0.01 * 9 = 6,300 rubles.

Accounting entries in the accounting of Shield LLC:

Dt91.02 Kt76.02: 6,300 rubles – the supplier’s claim for failure to pay for goods on time is displayed;

Dt76.02 Kt51: 6,300 rub. – the accrued penalty was paid in full.

Limited Liability Company "Sinitsa" entered into a supply agreement with the organization "Yakor" for the supply of grain crushers. The order amount for Sinitsa LLC was 300,000 rubles (including 18% VAT - 45,762.71 rubles). The Yakor company failed to fulfill its obligations under the contract. The customer filed a claim demanding the return of a previously paid advance payment for undelivered products. The management of the Yakor company accepted the claim and satisfied the buyer’s requirements.

Accounting entries for business transactions in the accounting of Anchor LLC:

Dt51 Kt62: 300,000 rubles - an advance payment has been received to the current account;

Dt76AV Kt68: 45,762.71 rubles – VAT is charged on the buyer’s advance;

Dt62 Kt76.02: 300,000 rubles – a claim was received from the Sinitsa company for reasons of violation of the terms of the supply agreement;

Dt76.2 Kt51: 300,000 rubles - the claim is satisfied, and the customer’s advance payment is returned to the bank account;

Dt68 Kt76AV: 45,762.71 rubles – acceptance for deduction of previously accrued VAT on the advance payment.

In case of refusal, the letter contains a reference to the legislation. If the supplier refuses to satisfy the claim, the purchasing organization has the right to go to court. Accounting for claims from the buyer After considering the buyer's claim, the supplier can either decide to satisfy it or refuse it.

Orchid LLC received materials worth 20,000 rubles from the supplier. During the inspection, a shortage of 4,000 rubles was discovered. The organization filed a claim with the supplier.

Debit Account Credit Account Posting description 76.02 20 A claim for downtime or defects due to the fault of the contractor in the main production was recognized 76.02 23 A claim for downtime or defects due to the fault of the contractor in auxiliary production was recognized 76.02 29 A claim for downtime or defects due to the fault of the contractor in service facilities was recognized 76.

02 28 A claim was recognized for the supply of substandard materials that resulted in defective products 76.02 41 A claim was recognized for errors identified on goods supplied after they were accepted into the inventory inventory warehouse 76.02 51(52) A claim was recognized against credit institutions for amounts of money that were erroneously transferred or erroneously debited from the account organization accounts 76.

At the same time, clearly indicate which obligations the counterparty did not fulfill, the provisions of which document were violated (protocol, contract, agreement, etc.), offer your way out of the current conflict situation. Attention: if the organization decides to make a claim to the counterparty, promptly notify it that a violation of the terms of the contract has been identified.

Otherwise, he may refuse to satisfy the claim (see, for example, Article 483 of the Civil Code of the Russian Federation). If an organization decides not to file a claim, but immediately goes to court, its claim will not be considered. It is impossible to go to court without skipping the stage of pre-trial dispute resolution (for example, immediately writing a statement of claim to collect a penalty).

This follows from Article 128 of the Arbitration Procedure Code of the Russian Federation and Article 136 of the Civil Procedure Code of the Russian Federation.

VAT paid to the supplier as part of the advance payment. By the deadline established in the contract, Hermes did not have time to purchase the required quantity of products and did not deliver. On November 21, Alpha submitted a claim to Hermes for violation of the deadline for fulfilling the contract with a request to terminate it. On November 22, the contract between Hermes and Alpha was terminated.

– the supplier’s debt is reflected in the amount of the advance that is subject to return due to termination of the contract for the submitted claim; Debit 51 Credit 76-2– 590,000 rub. – the supplier returned the unpaid advance; Debit 76 subaccount “Calculations for VAT on advances issued” Credit 68 subaccount “Calculations for VAT” – 90,000 rubles.

Accounting for claims from the supplier If the buyer returns goods that he has already managed to capitalize, then, according to the Ministry of Finance and the Federal Tax Service, this operation refers to reverse sales. The reason for returning the goods does not matter. During this operation, the buyer is obliged to issue a tax return for the returned goods. The buyer may make the following demands:

refund of advance payment for unfulfilled obligations;
issue a replacement or return of defective goods;
eliminate defects;
reduce the contract price;
pay fines or penalties.

Upon receipt of a claim, the seller organization has the right to either recognize it or refuse recognition.

Unrecognized claims do not affect income tax calculations. If a claim is accepted, its consideration depends on the nature of the claim.

Depreciation groups: fixed assets classification updated The Government of the Russian Federation has adjusted the classification of fixed assets by depreciation groups. The amendments come into force retroactively - from 01/01/2018. (amp)lt; ... It is impossible to give a resigning employee a copy of SZV-M. According to the law on personal accounting, when dismissing an employee, the employer is obliged to give him copies of personalized reports (in particular, SZV-M and SZV-STAZH).

As a result of the investigation conducted by the “Seller”, it was reliably proven that driver Ivanov stole the missing brick for personal use. The organization obliged Ivanov (in writing) to compensate his cost. In the Seller’s accounting, this was reflected by the following entries: DEBIT 73-2 CREDIT 94 - 9000 rubles - the amount of damage was attributed to Ivanov; DEBIT 70 CREDIT 73-2 – 9000 rubles – the amount of the shortfall was withheld from Ivanov’s salary.

Attention

Please note: since the employee compensates for damage caused by a crime (theft), the amount of deductions for each salary payment should not exceed 70 percent. If the culprit of the shortage was not identified or the court refused to collect it, its amount will have to be written off as losses: DEBIT 91-2 CREDIT 94 - the shortage is included in other expenses. This loss reduces taxable profit in accordance with paragraph 13 of Article 265 of the Tax Code of the Russian Federation.

In case of late payment for the delivered goods, the buyer, according to the terms of the contract, must pay a penalty. The amount of the penalty is 0.1 percent of the amount of debt to pay for goods for each day of delay. Alpha transferred payment for the goods delivered to Hermes only on March 24. On March 25, Hermes submitted a claim to Alpha for payment of a penalty for late payment under the contract (the delay was 31 days).

The amount of the penalty for late payment for goods was: RUB 120,000. × 0.1% × 31 days = 3720 rub. Alpha acknowledged Hermes' claim and paid a penalty. In the Hermes accounting, the accountant made the following entries: Debit 76-2 Credit 91-1– 3720 rubles. – a penalty was accrued for violation of the deadline for payment for goods; Debit 51 Credit 76-2– 3720 rub. - a penalty was received. Hermes pays income tax monthly, using the accrual method.

The accountant of Romashka LLC generated the following entries for claims from the supplier VESNA JSC: Debit Account Credit Account Posting amount, rub. Description of the posting Document-basis 91.02 76.02 8,500.00 The penalty is reflected in the accounting Letter - claim 76.02 51 8,500.00 The amount of the recognized penalty is listed Bank statement Example 2. A claim was received from the buyer - postings from the supplier for the return of the advance received On 01/10/2016.

An agreement was concluded between the organization JSC "VESNA" and the buyer LLC "ROMASHKA" for the supply of goods for a total amount of 650,000.00 rubles, incl. VAT RUB 99,152.54 Delivery time under the terms of the contract is 03/01/2016. Buyer LLC "ROMASHKA" 01/15/2016 transferred full prepayment according to the terms of the contract.

Accounting on account 76 is carried out in the event of situations not described in the explanation to accounts 60-76. Such operations usually include settlements of issued and received claims and insurance amounts. This account is also used to record deductions in accordance with judicial, executive and other administrative documents.

Dt	CT	Description	Document
76.01	44	Selling expenses incurred in connection with the insured event are written off	Insurance contract
76.02	60	The amount of the claim due to the fault of the supplier is taken into account	Claim
76	70	The amount of funds due to the employee from other organizations is taken into account	writ of execution
58	73.03	Securities were capitalized as dividends	Minutes of the board's decision
66	76	The loan was repaid by offsetting similar claims	Loan agreement

Timeframe for consideration of a claim

The counterparty is obliged to consider the claim. The deadline for this can be set:

legislation (see, for example, paragraph 5 of Article 12 of the Law of June 30, 2003 No. 87-FZ);

internal regulations of the organization or business customs.

This follows from Article 309 of the Civil Code of the Russian Federation.

At the same time, civil legislation does not establish sanctions for violating this deadline (see, for example, Article 12 of the Law of June 30, 2003 No. 87-FZ or Article 37 of the Law of July 17, 1999 No. 176-FZ).

The norms of judicial law do not provide for any sanctions (Arbitration Procedure Code of the Russian Federation, Code of Civil Procedure of the Russian Federation).

Financial sanctions (for example, a fine) for violating the deadline within which a claim must be considered may be provided for in an agreement with the counterparty (clause 4 of Article 421 of the Civil Code of the Russian Federation).

Basic requirements for a claim

The buyer's claim to the seller is made in writing in any form, but must contain the following information:

Addressee and sender. As a rule, this application is filled out in the name of: the head of the counterparty.
Information about the purchased product or service: cost, date of purchase, additional information (for example, when returning a product under warranty, the warranty period of the product is additionally indicated).
The claim as such (for example, listing the defects of the product).
Requests: exchange, refund, reimbursement of costs, etc.
Information about providing copies of documents in the application (for example, a copy of a receipt, warranty card, etc.).
Date, position, signature and transcript of the applicant’s signature.

More information on filing claims in 1C software products can be found in the video

Debit 51 Credit 91.1 RUB 750,000 – compensation received.

Such operations make it possible to record in the “Other income and expenses” accounts the loss of the Oasis enterprise that arose from the assignment of the right of claim.

Accountants of the Iceberg company must make a debit entry to account 76.3 to record the debt from counterparties.

The difference between the rights received and the costs for them is shown in the credit of accounts 98/1, 83 or 90/1.

Debit RUB 51,900,000.

Debit 98.1 765,000 rub.

Account credit 76 1,350,000 rub.

Debit 98.1 Credit 91.1 RUB 150,000

The actual amount of profit from the operation is reflected in account 98/1, intended for recording future income.

Account 76.AB allows you to summarize information on calculations for the payment of VAT from preliminary payments. Accounting is maintained with those customers and buyers from whom money has been received in advance for the planned shipment of goods or for the provision of various types of services.

Business transactions may be different. For example: D68.02 K76.AV – accounting for value added tax on payment received from the client in advance. D 76.

AB has the following sub-accounts (analytical characteristics): “Counterparties”, “Invoices”.

The account in question (76) by debit can correspond with the following: “Fixed assets” (01), “Equipment for installation” (07), “Income investments in MC” (03), “Investments in non-current assets” (08), “ Intangible assets" (04). From the second section of the chart of accounts, it interacts with the items “Materials” (10), “Animals for growing and fattening” (11), “Procurement and acquisition of MC”.

A claim can include one or more claims. For example, these requirements could be:

pay sanctions for violation of the terms of the contract (Article 329 of the Civil Code of the Russian Federation);

compensate for losses. For example, related to the forced purchase of goods from another supplier at a higher price (Article 393 of the Civil Code of the Russian Federation);

return the paid but not spent advance (Article 453 of the Civil Code of the Russian Federation);

issue a return or replacement of products (goods). For example, if it is defective (Article 475 of the Civil Code of the Russian Federation);

eliminate defects. For example, correct the quality of improperly performed work (clause 1 of Article 723 of the Civil Code of the Russian Federation);

reduce the price, that is, mark down the object of the contract. For example, if a product was received of inadequate quality (clause 1 of Article 475 of the Civil Code of the Russian Federation).

Actions of the counterparty upon receipt of a claim

The counterparty to whom the organization has filed a claim has the right to:

refuse to confess (for example, in the absence of his guilt in violating the obligation);

continue business correspondence (for example, in order to obtain additional information or prove the absence of guilt in violating an obligation).

This follows from Article 401 of the Civil Code of the Russian Federation.

In the last two cases (refusal and continuation of correspondence), no entries need to be made in accounting (Article 5 of Law No. 402-FZ of December 6, 2011). Claims not recognized by the debtor do not affect taxation (Chapters 25, 26.2 and 26.3 of the Tax Code of the Russian Federation). This is due to the fact that there is no obligation or any settlement involved.

Situation: will the court accept for consideration the organization’s statement of claim against its counterparty if the counterparty left the claim previously sent to it without consideration?

Yes, he will.

In order for a court to consider a claim against a counterparty, the fact of pre-trial (claim) proceedings between the parties is important, and not its result. Therefore, if the counterparty did not consider the received claim, did not respond to the organization, or during the proceedings the parties did not reach an agreement, the courts consider the pre-trial (claims) procedure for resolving disputes to be followed (see

In the event that the debtor acknowledges a claim raised by an organization, the accounting and taxation of such a transaction depend on the nature of the claims presented to the counterparty.

In most cases, make settlements for claims recognized by counterparties using account 76 of subaccount 2 “Settlements for claims” (Instructions for the chart of accounts).

Acknowledgment of the claim

Legislation or an agreement may provide, for example, the following types of sanctions for violation of obligations: penalties (fines, penalties), interest for late payment, etc. This follows from Articles 329 and 395 of the Civil Code of the Russian Federation.

In addition, the organization may demand that the culprit compensate for losses associated with violation of contractual obligations, including lost profits (Article 15 of the Civil Code of the Russian Federation). For example, if a sales contract is terminated due to the fault of the seller, the buyer has the right to apply the provisions of Article 524 of the Civil Code of the Russian Federation.

Namely, to demand that the counterparty compensate him for losses incurred due to the need to purchase goods from another seller at a higher price. If a new contract is concluded within a reasonable time and at a reasonable price, the failed seller must compensate the buyer for the difference between the cost of the goods under the terms of the terminated and the new contract.

How to reflect in accounting and taxation the amounts of penalties (fines, penalties) issued by the organization and recognized by the debtor, see How to take into account the receipt of legal interest, penalties and interest for late fulfillment of obligations. Similarly, reflect the counterparty's compensation for losses.

An example of how to reflect in accounting and taxation the receipt of a penalty from a counterparty for violating the terms of an agreement. The organization applies a general taxation system

In February, LLC Trading Company Hermes supplied LLC Alpha with goods worth 120,000 rubles. (including VAT – 18,305 rubles). The due date for their payment under the contract is February 21.

Alpha transferred payment for the goods delivered to Hermes only on March 24. On March 25, Hermes submitted a claim to Alpha for payment of a penalty for late payment under the contract (the delay was 31 days).

The amount of the penalty for late payment for goods was: RUB 120,000. × 0.1% × 31 days = 3720 rub.

Alpha acknowledged Hermes' claim and paid a penalty.

Debit 76-2 Credit 91-1– 3720 rub. – a penalty was accrued for violation of the deadline for payment for goods;

Debit 51 Credit 76-2– 3720 rub. - a penalty was received.

Hermes pays income tax monthly and uses the accrual method. The accountant included the amount of the penalty (3,720 rubles) as part of the organization’s non-operating income.

Markdown of goods

The organization has the right to demand the return of the advance (part of the advance) under the contract if the obligations under it were not fulfilled (Article 453 of the Civil Code of the Russian Federation). For example, if the supplier did not deliver the goods within the period specified in the contract, you can demand a refund of the amount paid for the delivery (clause 1 of Article 463 of the Civil Code of the Russian Federation). After canceling the obligations under the contract or changing them, submit a claim to your partner.

From this moment on, the amount of prepayment transferred to the supplier (performer) is not an advance payment. It becomes the supplier's (performer's) debt to return the money. The procedure for recording such debt in accounting is not provided for by law. This means that the organization must establish it independently and consolidate it in its accounting policies for accounting purposes.

Debit 76-2 (60) Credit 60 (76) – reflects the debt of the counterparty under the claim (based on agreement of the parties).

For organizations that apply the general taxation regime, such an operation will affect the calculation of taxes as follows.

When calculating income tax (both accrual and cash methods), the amount of the advance returned by the counterparty will not affect the tax base (Articles 41, 249–251, paragraph 1 of Article 272, paragraph 2 of Article 273 of the Tax Code of the Russian Federation).

However, such an operation will have an impact on VAT calculations. In the quarter in which the advance is returned to the partner, restore the VAT previously accepted for deduction (subclause 3, clause 3, article 170 of the Tax Code of the Russian Federation).

For more information, see How to recover input VAT.

An example of reflecting in accounting operations for the return of an advance payment that has not been processed by the supplier. The organization applies a general taxation system

On September 20 (Q3), Alpha LLC transferred 100 percent prepayment under the agreement dated September 1 to Trading Company Hermes LLC. The contract provides for the supply of a consignment of goods to Alfa in the amount of 590,000 rubles. (including VAT - 90,000 rubles) in October (IV quarter).

To account for settlements with suppliers, the accountant uses subaccounts opened to account 60 (subaccount “Advances issued”) and to account 76 (subaccount “VAT settlements from advances issued”).

Debit 60 subaccount “Settlements for advances issued” Credit 51–590,000 rub. – an advance payment has been made towards the upcoming shipment of goods;

Debit 68 subaccount “Calculations for VAT” Credit 76 subaccount “Calculations for VAT from advances issued” – 90,000 rubles. – VAT paid to the supplier as part of the advance payment is accepted for deduction.

By the deadline established in the contract, Hermes did not have time to purchase the required quantity of products and did not deliver. On November 21, Alpha submitted a claim to Hermes for violation of the deadline for fulfilling the contract with a request to terminate it.

On November 22, the contract between Hermes and Alpha was terminated. On the same day, Hermes returned to Alpha the advance received in the amount of 590,000 rubles. (including VAT – 90,000 rubles).

Debit 76-2 Credit 60 subaccount “Settlements for advances issued” – 590,000 rubles. – the supplier’s debt is reflected in the amount of the advance that is subject to return due to termination of the contract for the submitted claim;

Debit 51 Credit 76-2– 590,000 rub. – the supplier returned the unpaid advance;

Debit 76 subaccount “Calculations for VAT on advances issued” Credit 68 subaccount “Calculations for VAT” – 90,000 rubles. – VAT, previously accepted for deduction, has been restored.

Simplified organizations do not take into account the amount of advance payment returned by the counterparty when calculating the single tax. For more information about this, see: On what income do you need to pay a single tax when simplified.

When calculating UTII, the returned advance does not affect the calculation of tax (Article 346.29 of the Tax Code of the Russian Federation).

In accounting and taxation, a claim with a requirement to take back the goods is considered recognized after the return has been carried out (Article 5, paragraph 1 of Article 9, paragraph 1 of Article 10 of the Law of December 6, 2011 No. 402-FZ and Chapter 25, 26.2 and 26.3 of the Tax Code of the Russian Federation).

How can a buyer record the return of goods on the grounds provided for by law?

How can a buyer take into account the return of goods on the grounds provided for in the agreement?.

If the counterparty is presented with a requirement to replace the returned goods, then in accounting and taxation the satisfaction of such a claim should be reflected in two operations: the return of some goods and the purchase of others.

The organization has the right to demand that the counterparty reduce the price of defective goods or poor-quality work (see, for example, Articles 475, 723 of the Civil Code of the Russian Federation). A product (work) with a defect cannot cost as much as a high-quality product (work).

Reflect the markdown of the goods by analogy with the discount received from the counterparty.

For more information about accounting and taxation of such a transaction, see How to record discounts and bonuses from a supplier when purchasing goods (work, services).

Correction of marriage

If an organization has received a defective product, it has the right to demand that the defect be eliminated free of charge (Article 475 of the Civil Code of the Russian Federation). A similar rule applies in case of poor quality work (see, for example, Article 723 of the Civil Code of the Russian Federation).

Warranty repairs (warranty service) can be carried out by:

manufacturers of products (works, services) (clause 6 of article 5 of the Law of February 7, 1992 No. 2300-1);

trade organizations (including importers) (clause 7 of article 5 of the Law of February 7, 1992 No. 2300-1).

Warranty repairs (warranty service) are subject to goods (results of work) for which a warranty period has been established. The start date of the warranty period is the date of transfer of goods (results of work performed) to the buyer (customer). That is, the date of registration of shipping documents or the acceptance certificate for work performed. This procedure follows from the provisions of Articles 470, 471 of the Civil Code of the Russian Federation, paragraph 2 of Article 19 of the Law of February 7, 1991 No. 2300-1.

To account for goods returned to correct defects, you can open a subaccount “Property under warranty” to account 41 (08, 01, 10). A unified form of the primary document with which the parties could formalize the acceptance and transfer of goods for warranty service is not provided for by law.

Input VAT on acquired material assets can be deducted in the general manner (clause 1 of Article 172, clause 2 of Article 171 of the Tax Code of the Russian Federation).

The value of inventory items acquired and transferred for warranty service will not reduce the tax base for income tax.

This is due to the fact that both with the cash and accrual methods, one of the conditions for writing off the cost of purchased goods as expenses is their sale (clause 1 of Article 272, clause 3 of Article 273, subclause 3 of clause 1 of Art. 268, Article 320 of the Tax Code of the Russian Federation). A product transferred to correct a defect cannot be sold to end consumers, which means its value cannot be written off (Articles 470, 471 of the Civil Code of the Russian Federation).

Before being written off for production (operation), it will not be possible to take into account when calculating income tax the materials transferred to the counterparty for correction of defects (clause 2 of Article 272, subclause 1 of clause 3 of Article 273, clause 1 of Article 254, subclause 1 clause 3 of article 273 of the Tax Code of the Russian Federation). As well as expenses for the acquisition of fixed assets (depreciation charges) that were not put into operation due to an identified defect (clause 3 of Article 272, subclause 2 of clause 3 of Article 273, clause 4 of Article 259 of the Tax Code of the Russian Federation) .

Similar rules apply for calculating the single tax when simplifying the difference between income and expenses (with the exception of provisions on VAT) (subclauses 1, 5, 23, clause 1, article 346.16, subclauses 1, 2, 4, clause 2, art. 346.17 Tax Code of the Russian Federation). Input tax on the cost of acquired valuables cannot be deducted (clause 2 of Article 346.11, clause 2 of Article 171 of the Tax Code of the Russian Federation).

The operation of transferring goods to correct the defect will not affect the amount of UTII (Article 346.29 of the Tax Code of the Russian Federation).

Reflect the independent elimination of defects in purchased goods in the same way as losses from internal defects.

When making settlements with counterparties, there may be a violation of contractual relations or shortages in settlements, as well as errors in accepted documents.

In such situations it is necessary to perform claims settlements, postings, reflecting these calculations, according to the chart of accounts, are carried out using account 76.2. We will analyze in detail how to file a claim, what is reflected in account 76.2, we will provide the main entries using this account, and we will talk about accounting and tax accounting for claims settlements.

Claim settlement algorithm

To file a claim you need to follow two simple steps:

1. The claim is drawn up in writing, indicating the applicant’s requirements and the amount of money required for payment, as well as the date - the letter of claim and is transferred to the counterparty.

2.After reviewing the claim, the counterparty either accepts the claim or denies it.

Important: It is mandatory to notify the counterparty of the arising claim (Article 483 of the Civil Code of the Russian Federation). You should go to court only after notifying the counterparty. The statement of claim will not be accepted in court if the counterparty has not been presented with a claim (Article 128 of the Arbitration Procedure Code and Article 136 of the Civil Procedure Code)

It is important to do everything correctly claims settlements. Accounting and tax accounting, postings when dealing with claims are quite simple and we will analyze them in detail. Postings on claims go through subaccount 76.2.

Calculations for claims: postings to account 76.2

Claims settlements are carried out using subaccount 76.2. This account reflects the amounts billed by the customer on the basis of letters of claim. The letter of claim is issued for violation of the terms of the agreement with the counterparty, namely:

Non-delivery of goods or failure to perform work specified in the contract
Violation of deadlines, such as delivery or completion dates
Non-compliance of the goods with the description in the contract, for example, in terms of quality or other characteristics
Violation of configuration, integrity or packaging

Important: When using account 76.2, a debit account is used for amounts of claims submitted, a credit account is used for amounts with claims received

Calculations for claims: accounting and tax accounting, postings

Claims are settled using account 76.2. We have listed the most frequently used transactions using this account in the table.

Debit	Credit	Description
		A claim due to the fault of the counterparty was recognized. The amount of the claim is taken into account against the costs of the main proceedings
		A claim due to the fault of the counterparty was recognized. The amount of the claim is taken into account against the costs of auxiliary proceedings
		Accounting for the amount of losses from defects that arose due to the fault of the counterparty and are subject to recovery
		The amount of the claim has been paid to suppliers and contractors
		Accounting for the amount of the claim satisfied by the materials supplier
		Accounting for the amount of the claim satisfied by the supplier of goods (due to a shortage of goods supplied)
		Reflection of the amount of claims made by suppliers for debt not paid on time, upon its recognition

Examples of entries when calculating claims

Let's give an example of using account 76.2. Let's assume that Titan LLC purchased equipment worth 1,000,000 rubles. When receiving the equipment, an error was found in the financial documents - a shortage of 50,000 rubles. That is, we have:

If the organization satisfies the claim, then we have

In case of refusal, if it is necessary to write off the shortage

Debit	Credit	Sum	Operation
			Write-off of shortage

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Tax accounting of claims settlements

According to Art. 265 of the Tax Code of the Russian Federation, expenses in the form of fines, penalties, etc. recognized by the debtor. for violation of contractual obligations, as well as expenses for compensation for damage caused are included in non-operating expenses when calculating income tax.

Important: all calculations for claims must be documented.

To document expenses, the organization must draw up a document acknowledging the damage caused to it and send this claim document to the counterparty. In the document we indicate the nature of the claim and the amount.

A claim to a supplier is a document containing information in the form of a claim from a buyer to a supplier regarding inconsistency in the quality and quantity of goods, improper delivery conditions and other inconsistencies related to the fulfillment of the terms of the contract.

A claim is necessary to resolve disputes before litigation.

When concluding a supply agreement, the parties stipulate various situations that may arise during the implementation of the agreement. Despite all the conditions, in practice situations often arise when the supplier does not fulfill its obligations, or fulfills them, but not in full. If this type of situation arises, the buyer has the right to file a claim with the supplier to protect its interests.

Resolution of disputes by filing a claim must be stipulated in the contract in a separate clause. This will simplify mutual understanding between the parties, save their time and money, rather than resolving such situations in court.

How to write a complaint to a supplier?

The claim must be made in writing. Oral submission is not permitted. The legislation does not provide for a specific procedure for drawing up a claim, as a result of which the claim is drawn up in any form.

What to include in a claim?

The complaint to the supplier must contain the following information:

1. The very fact of disagreement, i.e. formulation of the claim.
2. The claim must be for a certain amount (fine or penalty).
3. Grounds for the claim with reference to supporting documents (non-compliance of the quality of the goods with the certificates, discrepancy in the quantity of goods (services) in the invoice (consignment note, certificate of completion, etc.) and other documents confirming non-compliance with the terms of the contract).
4. List of documents confirming the feasibility of filing a claim.
5. The complaint must indicate the period within which the supplier is obliged to understand this situation and take the necessary measures to eliminate the violations.

The supplier must make its decision on the submitted claim within the time period specified by the buyer. If the terms are violated, the buyer has the right to file a claim in the Arbitration Court.

If the company's activities are properly organized, all claims are taken into account in a journal, which contains information about claims made to the supplier, statements of claim and facts of disagreement.

How to reflect claims settlements in accounting?

Accounting for settlements of claims to the supplier is kept on accounting account 76, subaccount 2 “Settlements for claims”.

The company has the right to file a claim with the supplier:

If the supplier fails to comply with the terms of the contract;
- in case of shortage of goods and materials;
- when arithmetic errors are detected in documents received from the supplier for goods (services, works).

1. In case of non-compliance with the terms of the contract, sanctions are usually applied to the supplier: fines, penalties, penalties. Based on clause 3 of Art. 250 of the Tax Code, such income (from receiving penalties, fines, penalties) is recognized as non-operating and is reflected in the following entry:

D-t 76-2 K-t 91-1 - accrual of penalties, fines, penalties recognized by the supplier or awarded in court.

2. Upon acceptance of the goods, a shortage or damage to valuables may be discovered. Then the following entries will be made in accounting.

D-t 94 K-t 60 - accounting for shortages (damage to goods and materials) within the limits of the values according to the terms of the contract

D-t 76-2 K-t 60 - accounting for shortages (damage to goods and materials) in excess of the values according to the terms of the contract

3. If the court refuses to satisfy the buyer’s claim, the write-off is carried out as follows.

D-t 94 K-t 76-2 - write-off of shortages in excess of the amounts under the terms of the contract

4. If the court found the claim to be justified and made a decision to recover the shortage from the supplier, then the sale of goods and materials is reversed

D-t 62 K-t 90-1 reversal - the sale of missing inventory items is written off;

D-t 90-2 K-t 41 (43) reversal - the cost of missing inventory items is written off;

D-t 90-3 K-t 68 reversal – VAT on sold missing inventory items is reversed;

D-t 62 K-t 76-2 - the amount of the claim is taken into account

D-t 76-2 K-t 51 (50, 52) – the amount of the claim has been repaid

D-t 94 K-t 41 (43) - write-off of missing inventory items.

Example and postings for claims to the supplier.

Vasilek LLC (buyer) entered into an agreement with Gvozdika LLC (seller) for the supply of 1,200 roses for 72,000 rubles, including VAT - 10,983.05 rubles. When unloading the goods, it turned out that only 1,100 pieces were actually received, worth 66,000 rubles, including VAT - 10,067.80 rubles.

The cost of 1 rose at Gvozdika LLC is 45 rubles. VAT is charged “on shipment”.

Accounting entries for Gvozdika LLC:

D-t 51 K-t 62 = 72,000 rubles - receiving an advance for roses

D-t 62 K-t 90-1 = 72,000 rub. – reflected the sale of roses (base – invoice)

D-t 90-2 K-t 41 = 54,000 rubles (45 rubles x 1,200 pieces) - the cost of roses is written off;

D-t 90-3 K-t 68 = 10983.05 rub. – VAT is charged on sales.

Entries in the accounting records of Vasilek LLC:

D-t 60 K-t 51 = 72,000 rub. – the supplier received an advance payment for the roses

Lt 10 Kt 60 = 55,932.20 rubles – roses purchased after the fact

D-t 19 K-t 60 = 10067, 80 rubles – input VAT on purchased roses

Vasilek LLC drew up a deficiency report and submitted a claim to Gvozdika LLC for the amount of 6,000 rubles. Gvozdika LLC accepted the claim and admitted its guilt, returning the money to the buyer.

Accounting records for Vasilek LLC:

D-t 76-2 K-t 60 = 6,000 rubles - the accounting reflects the shortage of roses (base - invoice)

D-t 51 K-t 76-2 = 6,000 – the amount of the claim was returned;

Accounting records for Gvozdika LLC:

D-t 62 K-t 90-1 = 6,000 rubles - the sale of roses for the amount of the shortage was reversed;

D-t 90-2 K-t 41 = 4,500 (45 rubles x 100 pcs.) - the cost of the missing roses is reversed;

D-t 90-3 K-t 68 = 915.25 rubles - VAT on missing roses is reversed;

D-t 62 K-t 76-2 = 6,000 rubles - the claim from Vasilek LLC was taken into account.

D-t 76-2 K-t 51 = 6,000 rubles – money was transferred from the current account based on the claim;

D-t 94 K-t 41 = 4,500 rubles - write-off of the cost of missing roses.

An investigation was carried out at Gvozdika LLC and it was revealed that the roses were stolen by the driver Krivenko for his own needs. The company ordered the driver to return the money for the stolen roses.

D-t 73-2 K-t 94 = 6,000 – the amount of damage is reflected at the expense of Krivenko.

D-t 70 K-t 73-2 = 6,000 rubles - the shortage was withheld from Krivenko’s earnings.

Since the employee agrees to pay the amount of damage himself, his monthly deductions cannot exceed 70% of his earnings.

If the culprit is not found or the court rejects your claim, the shortage is written off as losses.

D-t 91-2 K-t 94

If an arithmetic error is detected in an account, the accounting entries are as follows:

Dt 76-2 Dt 60 - the amount of the claim is taken into account.

If an arithmetic error is detected after capitalization of inventory items, the entry is as follows:

D-t 76-2 K-t 10 (41...) - the amount of the claim is taken into account.

See sample complaint to supplier

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In cases where, upon acceptance of goods and materials, errors are discovered in the supplier’s documents (for example, in the price) or the bank erroneously wrote off funds from the current account, as well as in other similar situations, a claim is presented to the counterparty. We will tell you in our consultation what entries need to be made in accounting for claims.

Subaccount 76-2 “Calculations for claims”

Chart of accounts for accounting and Instructions for its application (Order of the Ministry of Finance dated October 31, 2000 No. 94n) for accounting for settlements of claims presented to suppliers, contractors, transport and other organizations, as well as for fines, penalties and penalties presented and recognized (or awarded) account 76 “Settlements with various debtors and creditors” is used, subaccount 2 “Settlements for claims”.

Analytical accounting in this sub-account is maintained for each debtor and claim.

Let's present typical accounting entries for accounting for claims settlements:

Operation	Account debit	Account credit
A claim was filed against suppliers, contractors and transport organizations for discrepancies in prices and tariffs identified with contracts after the receipt of goods (works, services), as well as when arithmetic errors were identified	76-2	60 “Settlements with suppliers and contractors”, 10 “Materials”, 41 “Goods”, etc.
A claim was made against suppliers, incl. organizations processing customer-supplied raw materials for detected quality inconsistencies with standards, technical specifications, and orders		60
A claim was made against suppliers, transport and other organizations for shortages of cargo en route in excess of the amounts stipulated in the contract		60
A claim has been made for defects and downtime that arose due to the fault of suppliers or contractors, in amounts recognized by payers or awarded by the court		20 “Main production”, 23 “Auxiliary production”, 28 “Defects in production”, etc.
A claim was filed against the bank for amounts erroneously written off (transferred) from the organization’s accounts		51 “Currency accounts”, 52 “Currency accounts”, 66 “Settlements for short-term loans and borrowings”, etc.
Accrued fines, penalties, penalties recognized by payers or awarded by the court, collected from suppliers, contractors, buyers, customers, consumers of transport and other services for non-compliance with contractual obligations		91-1 “Other income”

Accordingly, accounting entries are made for the amounts of payments received for claims:

Debit of accounts 50 “Cash”, 51 “Settlement accounts”, 52 “Currency accounts”, etc. – Credit of subaccount 76-2

How can a supplier reflect postings on claims from customers?

An accounting entry must be made for the amounts of claims, fines, and penalties recognized or awarded by the court:

Debit of subaccount 91-2 “Other expenses” - Credit of account 76