We are the general contractor for the construction of the gas pipeline. We have entered into a contract with our contractor. Under this agreement, we transfer materials on a toll basis in form M-15. Can we not indicate the price of materials in M-15 or indicate not the purchase price, but, for example, the estimated price? How can we transfer the material to the contractor without showing the purchase price?
Form M-15 was approved by Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a. At the same time, in the order of filling out, there are no requirements to indicate the cost of customer-supplied materials in the resolution. However, according to paragraph 156 Guidelines for accounting of inventories approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n, the contractor must take into account customer-supplied materials in the off-balance sheet account “Materials Accepted for Processing.” He keeps analytical records of them by customer, name, quantity and cost. Therefore, when transferring, the customer must indicate in form M-15 the cost of customer-supplied materials. At the same time, it is best to indicate the purchase price in the M-15 form, because Let's say that in case of damage to materials, the contractor will have to restore the cost indicated in the form.
Rationale
1. The cost of the transferred materials must be indicated in the invoice
Our organization (customer) transferred the materials to the contractor to perform work under the contract according to invoice form No. M-15 and the acceptance certificate for customer-supplied materials. They indicate the quantity and cost excluding VAT at our warehouse prices. In turn, the contractor makes a local estimate, forms No. KS-2, No. KS-3 and a report on the customer’s materials consumed (in the same quantity and cost as in form No. M-15, that is, without deviations). Are these materials conveyed correctly? Should prices be indicated or is it better to convey them without prices – only in quantities?
Answers
V.S. Rykova,
Leading Tax Specialist at JSC VNIIRA
The Contractor includes the prices indicated in Form No. M-15 in the report on the use of customer-supplied materials. After completing the work, he is obliged to provide the customer with a report on the consumption of material. And also return the rest of it or, with the consent of the customer, reduce the price of the work taking into account the cost of the unused material remaining with him (clause 1 of Article 713 of the Civil Code of the Russian Federation).
Since the form of such an act is not available in the albums of unified forms of primary accounting documentation, it can be drawn up in any form, but it must contain the mandatory details provided for in paragraph 2 of Article 9 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting” . Based on the act of damage to material assets signed by both parties, the cost of double-glazed windows is written off from the contractor’s off-balance sheet accounting. At the same time, he has an obligation to the customer to reimburse the cost of customer-supplied materials received for processing and subject to damage.*
To reflect the movement of goods and materials to other organizations or its own separate divisions located abroad, the company can use a primary document such as an invoice for the release of materials to the outside. It refers to the primary forms for inventory accounting.
At an enterprise, registration of the movement of materials between its structural divisions, as well as to third-party companies, can be carried out using several documents. The use of a particular document, as well as its mandatory details, are fixed in accounting policy companies.
The form of the invoice for the release of materials to third parties is unified by Rosstat. The company can use it. Depending on your own needs, the form is either supplemented or simplified by the company. All specialized accounting programs contain Form M-15. This document is very similar to a demand invoice, which documents the movement of inventory within an organization.
If the need arises, at the time of release of materials to the third party, the responsible person (accountant or storekeeper) writes out this invoice in two copies. Materials are shipped on the basis of an order from the head of the company (to its structural divisions) or under an agreement concluded between the companies. In this case, the counterparty must present a power of attorney to receive them in cases provided for by law.
The release of materials to third parties is confirmed by the signatures of the releasing and receiving parties in the corresponding columns of the invoice. After this, one copy is reflected by the storekeeper in the expense section of the material report and transferred to the accounting department, and the second, along with the materials, is sent to the recipient.
How to correctly fill out an invoice for the release of materials to the third party
The top part of the document contains the name of the document and the serial number assigned to the invoice during checkout. Basically, continuous numbering is carried out throughout the year.
Below is written the name of the company and the registration code of the company assigned to it by the statistical authorities.
The first table contains the date of release; if there is a coding system for the operation, its code. After this, for the sender and recipient of the materials, you need to fill in the name of the structural unit (buyer) and the type of activity performed (for example, for a warehouse - storage).
The following columns indicate similar data for the person responsible for the delivery. This may be one of the parties to the transaction, or an involved intermediary.
IN line "Bases" The name of the document according to which the materials are issued is recorded. To move between separate divisions, here you need to write down the details of the order or instruction of the manager, to formalize a transaction between third-party companies - the name, number and date of the corresponding agreement.
The following table contains information about valuables shipped externally.
The first column records the corresponding materials account and its analytics. After this, you need to fill in the name of the inventory and their nomenclature numbers. The column with units of measurement indicates the OKEI code and their names.
IN box 9 the price per unit of materials is indicated, in box 10- their cost excluding VAT. Next, the VAT amount is calculated by multiplying the value of the previous column by the corresponding tax rate, and the result is written in the next column ( column 11).
IN column 12 the total amount is entered columns 10 and 11.
The last columns of the table are filled in by the person making the vacation. The inventory number of the material, the details of its passport (if any), and the entry number in the warehouse record card are recorded here.
In the line below the table you need to indicate in words the number of items sold under this invoice, as well as their total cost. If necessary, the total VAT amount is indicated.
Nuances
When filling in the quantity allowed for issue and actually shipped, you must keep in mind that the value of the first is always either greater than or equal to the second. Vacation in excess of the established norm without permission is prohibited.
The movement of material assets outside the territory of the enterprise (including in the case of their movement to other organizations) is taken into account in accounting. In case of such a movement, an authorized person draws up a primary document. Its name and form can be approved by the organization independently in compliance with the law. In addition, the official unified form of the primary document can be used - consignment note M-15.
Primary accounting document for moving the MC to the side
The document in question was previously included in the list of mandatory primary documentation forms approved by Resolution of the State Statistics Committee of the Russian Federation dated October 30, 1997 N 71a. However, at present, the mandatory use of it has lost its relevance (Information of the Ministry of Finance No. PZ-10/2012).
Today, organizations have the right to independently determine whether to use a unified form of primary documentation or to develop and approve such a form independently.
Business entities have the opportunity to independently develop and apply primary documentation that complies with the law related to the transfer of MC to the outside (including the form in question).
The self-approved form must, in particular, contain:
- name and date;
- name of the business entity;
- content of the corresponding operation (fact);
- measurement value;
- names of positions and signatures of persons responsible for registration of the relevant operation (fact).
Let us dwell in more detail on the use of the unified form M-15.
Invoice for issue of materials to the side
The unified invoice form for the release of material assets is filled out in duplicate by the person responsible for their transfer on the basis of:
- concluded agreements (contracts);
- received orders;
- other documents for the release of material assets;
- powers of attorney to receive valuables.
In addition, the requirements stipulated in clauses 12 and 13 of the Methodological Instructions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 N 119n, namely:
- proper registration indicating all required details and signatures;
- putting dashes in empty fields of the document;
- The numbering of documents should ensure that there are no repetitions of numbers in the current reporting year.
The completed form of the primary document must be signed by the delivery and receiving parties and submitted to the accounting department in order to reflect the movement of materials in accounting.
If an error is made when filling out the form, the incorrect information should be crossed out with one line and the correct information should be indicated above the error so that it is easy to read (clause 4.2 of the Regulations, approved by the USSR Ministry of Finance on July 29, 1983 N 105).
It is also important to remember that errors made during the preparation of primary documentation, if they do not interfere with the establishment of the circumstances of the fact of economic life, cannot be the basis for the corresponding additional tax charges (see.
