ON THE. Martynyuk, tax expert

The supplier came for cash: we issue the money correctly

The topic of the article was suggested Valentina Vladimirovna Bondarenko, chief accountant of Askat LLC, Novoaltaisk.

A vendor representative may come to your organization with a power of attorney to collect cash for a variety of reasons. For example, your director has signed a contract under which the supplier's forwarding driver brings goods to you and immediately receives cash in payment for them. Or, for some reason, it is more convenient for your creditor to receive a cash debt. Let's see how to issue the issuance of money.

The accountant is superfluous here

Many are convinced that it is impossible to pay for purchased goods (works, services) from their cash desk directly to the supplier's representative. And if the representative came for cash, then you need to arrange everything as if the cashier first issued the money under the report to any employee of his company, then he paid the supplier and compiled an advance report.

Attention

You can issue from the cash desk to the representative of the supplier no more than 100 thousand rubles. one contract clause 6 of Directive of the Central Bank dated 07.10.2013 No. 3073-U (hereinafter referred to as Directive of the Central Bank No. 3073-U).

In fact, there is no violation in issuing money from the cash desk immediately to the representative of the supplier. It corresponds:

civil law. Payment to the supplier's representative under the power of attorney he has is equivalent to depositing money directly into the supplier's cash desk or transferring it to his account. As a result, the supplier’s right to demand payment from you will be terminated, and already at the moment the money is issued from your cash desk, and not at the moment the representative of the money is deposited into the supplier’s cash desk. Art. 182 of the Civil Code of the Russian Federation; Decree of the FAS MO dated November 12, 2012 No. A40-24114 / 12-114-219;
cash rules. In them, the issuance of money under the report and payment for purchased goods, works, services are indicated as two separate items of expenditure from the cash desk Clause 2 of Central Bank Directive No. 3073-U;
rules for conducting cash transactions. They do not limit payments from the cash desk to the issuance of money only to the employee m clause 6.1 of Instructions of the Central Bank dated March 11, 2014 No. 3210-U (hereinafter - Instruction of the Central Bank No. 3210-U).

We require documents

The transfer of money to the representative of the supplier is important to arrange correctly. After all, there is always a risk that for some reason he will not bring the money to his cash desk. Then the supplier will consider the delivery unpaid and, most likely, will demand from you the amount of payment and a penalty. To minimize this risk, you need to get all the necessary documents from the representative and correctly draw up the RKO. Here's how to do it.

The instructions of the Central Bank mentioned in the article can be found: section "Russian legislation" of the ConsultantPlus system

First, require power of attorney to receive a specific amount from your organization under a specific contract (invoice, consignment note, etc.). It must be taken from the representative before the issuance of money and then attached to the RKO clause 6.1 of Central Bank Directive No. 3210-U. Specify the details of the power of attorney in the RKO line "Appendix".

If the power of attorney is issued to receive several payments from you, it must be taken away at the first issue of money. It should be kept in your organization by the cashier. Attach a copy of it to the CSC for each payment, and attach the original to the consumable for the last one. clause 6.1 of Central Bank Directive No. 3210-U.

It is more difficult if the power of attorney is issued to receive several payments from different organizations and because of this, the representative of the supplier does not want to leave the original with you. Of course, in order to comply with cash rules, it is enough that you have a copy that is certified in the manner determined by the head of your organization. clause 6.1 of Central Bank Directive No. 3210-U. But agreeing to this is dangerous.

Do not issue money without giving you a power of attorney. It is necessary not only to comply with the rules of conducting cash transactions. You will need the original power of attorney:

to confirm that you paid for the purchased goods, works, services to the right person - in case the supplier claims that he did not receive payment from you. After all, if you have not exercised your right to demand proof that you are issuing money to the right person, then all the risks associated with the fact that the supplier does not receive payment are borne by you Art. 312 of the Civil Code of the Russian Federation;
to confirm the payment of expenses for the simplified taxation system and on the cash method of calculating income tax. Without a power of attorney, tax authorities may consider payment for goods, works, services unconfirmed and remove the cost of them from the calculation of the tax base. After all, the RKO only confirms the issuance of money from the cash desk, and the power of attorney confirms that the money was issued to a specific supplier in payment for specific goods, works, and services.

Therefore, discuss this with suppliers in advance, and even better - indicate in the contract that the condition for receiving money is the transfer of the original power of attorney to you.

A power of attorney is not required if:

<или>your supplier is an individual entrepreneur and you give money to him personally;
<или>the money is received by the head of the supplier organization. The head represents the legal entity without powers of attorney and paragraph 3 of Art. 40 of the Law of 08.02.98 No. 14-FZ; pp. 1, 2 art. 69 of the Law of December 26, 1995 No. 208-FZ.

Secondly, the representative of the supplier, at the time of receiving money from you, must issue you cash receipt paragraph 1 of Art. 2, art. 1 of the Law of 05.22.2003 No. 54-FZ. To do this, he must have a mobile CCP. But in reality, this is still rather rare, but more often it happens differently.

SITUATION 1. The supplier of the KKT does not issue a check at all. He can be fined for this. Part 2 Art. 14.5 Administrative Code of the Russian Federation. But such a fine is only his problem. Does the absence of a check mean any trouble for your organization? Hardly.

To recognize income tax expenses and deduct VAT, it is enough to have a primary account for the goods (works, services) you purchased and invoices.

In contracts with the condition of payment in cash from the cash register, it is better to include a condition that money is issued only in exchange for a CCP check. This will allow, without disputes with the counterparty and the inspectorate, to write off the costs of simplified taxation.

On the simplified taxation system and on the cash basis on the OSNO, payment of expenses will be confirmed by cash registers with a power of attorney. Payment is the termination of such an obligation of the purchaser of goods (works, services) to their seller, which is directly related to their delivery. paragraph 3 of Art. 273, paragraph 2 of Art. 346.17 of the Tax Code of the Russian Federation. Your obligation to pay for the goods terminates, as we have already said, at the time the money is issued to the representative of the supplier and paragraph 1 of Art. 182 of the Civil Code of the Russian Federation.

At the same time, there is a long-standing Letter from the Ministry of Finance, where he says that in order to confirm "simplified" expenses paid in cash, a cash receipt is required. Letter of the Ministry of Finance dated February 21, 2008 No. 03-11-05 / 40. Therefore, it cannot be ruled out that your IFTS, during the check, will remove expenses for which there is no CCP check.

SITUATION 2. You receive a CCP check from the supplier, the date of which does not coincide with the date of cash settlement(that is, with the day you issue money from the cash desk), because:

<или>the supplier knocks out a check on his stationary cash register only when his representative brings the money received from you to the cash desk (and this can happen the next day). And then only passes this check to your organization. It is not right. The check must be struck at the time of settlement, and the settlement takes place not at the moment the money arrives at the supplier's cash desk, but at the moment the money is issued to the representative, since he represents his organization at the same time;
<или>the supplier knocks out the check in advance when he sends his representative to you, and the representative does not get to you until the next day. The tax authorities believe that knocking out a check in advance is a violation, but again, not yours, but the seller’s Letter of the Federal Tax Service No. AS-4-2/12406@ dated July 10, 2013.

Arrange in advance that you are given a CCP check with the date you issued the money. But if for some reason this is not possible, then a check with a “wrong” date is better than none.

No need to claim from the supplier's representative to provide receipt for PKO for the amount due to him. The receipt order at the supplier's cash desk must be issued for the depositor of money, that is, for the representative himself. And the receipt for the parishioner must remain with him - you cannot have it. In addition, you do not need a receipt for PKO as confirmation of payment of expenses for the USNO and with the cash method for OSNO.

We draw up RKO

Here is an example of the correct design of the RKO.

Head of the organization

Director It is better that the director (the person authorized by him to make decisions about spending money) signs the RKO. Although, according to cash rules, his signature in the RKO, if the signature of the chief accountant (accountant) is now not required, but pp. 4.3, 6.2 Instructions of the Central Bank No. 3210-U, for the issuance of money from the cash desk, his written order is still necessary. And it’s easier for the director to sign the cash register than to draw up a separate document

(job title)

(signature)

A.A. Fomin

(full name)

Chief Accountant

(signature)

S.B. Eremina

(full name)

cop.

Also, when filling out the RKO, consider the following.

Firstly, it is impossible, as is often done, to indicate in the RKO only the name of the supplier and the details of the power of attorney without f. And. O. representative and his passport data. This is dangerous - by itself, a power of attorney to receive money without an RKO signed by a representative of the supplier does not prove that he received them. Decree of the FAS MO of October 13, 2004 No. KG-A40 / 9251-04.

It is also impossible, having received a CCP check and / or a receipt for the PKO from a representative, simply indicate their details in the lines “Basic” and “Appendix”, attach them to the consumable and consider that this successfully replaces the signature on the cash register of a specific person to whom the money was issued, and the transfer of a power of attorney to you. Considering a similar situation, the court pointed out that receipts for PKO without a power of attorney alone are not sufficient evidence that the supplier received payment for the goods if the payment took place on the territory of the buyer Decree of the FAS SKO dated March 19, 2004 No. Ф08-875 / 2004.

If cash payment required it is better to negotiate with the supplier that the organization itself will send its representative to him with money in payment for goods (works, services). And when a supplier's representative comes to collect, it's hard to be sure they have the authority to receive the money, and there's always the risk that the supplier will deem the delivery unpaid.

The cashier has the right to issue cash only directly to the recipient specified in the cash register, and only after carrying out his identification according to the passport and power of attorney presented to him and clause 6.1 of Central Bank Directive No. 3210-U. And he issues them not to the supplier organization as a whole, but to the specific person who represents it. In addition, the instruction f. And. O. the person who receives the money, and the presence of his signature is provided for by the very form of cash settlement.

Secondly, if you do not indicate in the “Basis” line the details of the contract (invoice), invoice, act and name of goods (works, services) and at the same time the names will not be in the CCP check, then this may become one of the arguments for the court in favor of the fact that the purchased goods, works, services are not considered paid and money should be collected from the buyer for them Decree of the FAS SZO dated March 20, 2013 No. A56-6781 / 2012.

Sometimes only the details of the invoice are indicated in this line. As a basis for calculations, it is not quite suitable, since it is a VAT accounting document and paragraph 1 of Art. 169, paragraph 3 of Art. 168 Tax Code of the Russian Federation. However, there is nothing wrong with this, since it is usually possible to determine which delivery you paid for using the invoice specified in the cash register.

If you pay under several contracts or deliveries at once, it is better to draw up a separate consumable for payment for each contract (delivery). Then it will be clearly seen how much was paid for which delivery.

When writing this cash register in the cash book, in column 2 indicate f. And. O. representative, details of the power of attorney and the name of the supplier with the note “Payment under such and such an agreement for such and such goods on such and such a consignment note”.

Don't Forget About Limitations

Firstly, Be aware of the cash limit. It is 100 thousand rubles. under one contract p. 6 Directives of the Central Bank No. 3073-U. If the tax authorities discover a violation of the limit within the next 2 months in Part 1 Art. 4.5 Administrative Code of the Russian Federation, a fine is imposed on both sides of the settlement in Part 1 Art. 15.1 Administrative Code of the Russian Federation.

Secondly, check what you are paying for and from what money. To pay for goods, works, services, you can spend both cash proceeds and other cash receipts. But for settlements under a real estate lease agreement, for the issuance and repayment of loans and interest on them, you must withdraw cash from the current account and p. 4 Directive of the Central Bank No. 3073-U.

Third, if we are talking about issuing an advance payment from the cash desk against the upcoming delivery, keep in mind that the Ministry of Finance somehow spoke out against the deduction of VAT from advances paid in cash in paragraph 2 Letters of the Ministry of Finance dated 06.03.2009 No. 03-07-15 / 39. The courts, however, do not agree with this. Decree 18 AAC dated 03.05.2011 No. 18AP-3563/2011.

If your contract with the supplier does not provide for cash, then this is not an obstacle to issue money to a representative who came with a power of attorney. After all, the power of attorney issued by the supplier to receive cash is essentially a proposal to change the method of payment specified in the contract, and the consent of your management to pay for the delivery from the cash desk is an acceptance of this proposal. That is, for this it is not necessary to draw up an additional agreement to the contract. But it is important that the manager's order to issue money from the cash desk is written - either in the form of a separate document, or in the form of a signature on the cash register.

Payment to the supplier for the delivered goods can be made both in cash and by bank transfer. Consider how payment is made by bank transfer. To do this, we will issue the documents Payment Order and Bank Statement.
These types of documents can be opened in several ways. For example, select the Documents > Bank and cash desk command in the menu bar, and then the required type of document journal. You can also select the Documents > Payment orders command, and then use the Add button to issue a payment order. We will use the most convenient way. We will issue a payment order based on the receipt of goods. To do this, do the following:

In the Goods receipt journal, select the document for which payment is made.
Click the Actions button and select Based on.
Select a payment order from the list that opens.
Check that the payment order fields are filled in. Specify the amount, name of the counterparty's account, type, order of payment (Fig. 29.5). Save the document by clicking the OK button.

To issue a bank statement confirming the progress of the payment, open the journal of bank documents with the command Documents > Bank and cash desk >

Bank statement line (expense) and complete the statement (Fig. 29.6). Save the document. The document is recorded in the Journal Lines of bank statements (expense).

Rice. 29.5. Making a payment order
Sale of goods
The sale of goods can be carried out according to the full scheme, when an invoice is issued (buyer's application), then, on the basis of the invoice, the document Resale of goods is issued. Payment for goods can be made both in cash and by bank transfer. Consider this implementation scheme.

Invoicing for the buyer
The Invoice document is a confirmation of consent to payment for goods. This document can be issued to the buyer, and then, on its basis, draw up a consignment note:

Open the document journal by selecting Documents > Buyers > Buyer Application and click the Add button.
The document number and date are automatically entered by the program. Select a counterparty. Specify the price type by clicking the Prices and Currency button on the toolbar.
Click the Add button on the toolbar or the Pick button. Select a nomenclature from the Nomenclature directory.
Specify the quantity of the item.
The Save button saves the record but does not close the document window. This is useful if the next position is to be added to the document.
Choose a new name. Specify quantity.
Save the document by clicking the OK button.

The document is recorded in the Customer Orders journal.

Active or passive 60 count?

Since this accounting account can contain both receivables and receivables, account 60 is considered to be active-passive. That is, in the balance sheet of an enterprise, it can refer to both an asset and a liability.

An example of a balance sheet for account 60

Let's give an example of a balance sheet for account 60 from the popular 1C program with full details on sub-accounts and analytics:

For example, it can be seen from the SALT that over the past year we paid the contractor "Supplier LLC" 13,681 rubles, and received goods or services in the amount of 154,727 rubles. And the total debt on the closing balance of the loan is 141,046, that is, our debt.

Basic accounting entries for account 60 with sub-accounts

For debit account:

Account Dt	Account Kt	Contents of operation
60		Repayment of debt to the supplier from the cash desk
60		Repayment of debt to the supplier in a non-cash form
60		Repayment to the supplier of debt in foreign currency
60		Writing off the amount of the used letter of credit for settlements with the supplier
60		Set-off of counter homogeneous claims is reflected
60	66	Re-registration of a debt to a supplier into a short-term loan
60	67	Re-registration of a debt to a supplier into a long-term loan
60		Withholding the amount of the recognized claim from the funds payable to the supplier
60		Outstanding accounts payable included in other income due to the expiration of the limitation period
60		on accounts receivable in foreign currency, included in other income

By account credit:

Account Dt	Account Kt	Contents of operation
	60	Purchased equipment requiring installation
08	60	Supplier invoices accepted for payment for acquired non-current assets
10	60
15	60	The purchase price of inventories has been taken into account, for which settlement documents not received from suppliers
15	60	Costs associated with the procurement of stocks are taken into account
19	60	VAT on credited material assets
20	60	The cost of works (services) performed by contractors is taken into account in the costs
	60	As part of general production costs, the cost of work (services) performed by contractors is taken into account

In the article, we will figure out who the suppliers are, what account 60 is for, and what transactions reflect settlements with suppliers and contractors.

Suppliers are organizations that supply inventory and other assets, as well as provide various services and perform certain work. Account 60 is used to account for settlements with suppliers.

Account 60 - that is, it simultaneously keeps records of the assets and liabilities of the enterprise. What are assets and liabilities and what applies to them - read. Next, consider how the entries on account 60 reflect settlements with suppliers and contractors.

Accounting for settlements with suppliers

The credit of account 60 reflects the cost of shipped goods and materials, rendered works, performed services. In the debit of account 60, payment for goods, works, services is entered.

The debit of account 60 corresponds to the credit of cash accounts (accounts 50, 51, 52.55), the credit of account 60 corresponds to the debit of accounts for goods, materials, fixed assets, intangible assets and other asset accounts (accounts 41, 10, 08, 43, 44, 20, 23, etc.).

Together with inventory items, the supplier also presents the relevant primary documents: waybills, acts, invoices. Based on these documents, the accountant makes a posting on receipt: D10 (41, 08, ..) K60. The amount for which this posting is made must correspond to the specified total in the supplier's documents, net of VAT.

If the organization is a VAT payer, then the tax amount is allocated to a separate account. 19 wiring D19 K60. Further, VAT will be sent for deduction by posting D68. VAT K19. At the same time, it must be remembered that posting in the direction of VAT for deduction can be done only on the basis of an invoice presented by the supplier. If this document no, you must either receive it or receive values at the total cost.

That is, when receiving something from a supplier, it is necessary to divide the amount of receipts into two components: the amount without VAT and VAT. The amount without VAT is sent to the debit of asset accounting accounts, VAT is allocated for reimbursement from the budget (direction for deduction).

If the organization is not a VAT payer, then the amount is not divided into components, the received values are accounted for at the total cost indicated in the documents.

There are two situations for mutual settlements with suppliers:

Payment for goods, materials, etc. upon receipt;
Transfer of an advance payment (advance), on the basis of which the supplier already performs the shipment.

In the first case, account 60 will behave as a passive account: at the time of receipt of the goods, the credit of the account will reflect the organization's accounts payable to the supplier (liability of the enterprise), and the debit will repay the debt (decrease in liabilities).

In the second case, account 60 will behave as active: when transferring an advance on the debit of account 60, the supplier's receivables to the organization (asset) are formed, and this advance is offset on the credit (reduction of the asset).

Consider which postings reflect accounting for settlements with suppliers in both of these cases.

Payment upon receipt of goods and materials

In this case, we first receive assets, works, services from the supplier, and debit them to the corresponding account. After that, we pay for the delivery, repaying the debt. The wiring looks like this.

Postings on account 60:

Accounting for settlements on advances issued

The organization first transfers a certain amount of money - an advance, after which the supplier delivers against this advance.

Accounting in this case is a little more complicated. You will need to open an additional subaccount 2 “Advances issued” on account 60, while subaccount 1 will reflect settlements with the supplier in the general case.

When transferring an advance, its amount is credited to the debit account 60/2 by posting D60/2 K50 (51, 52). After that, the supplier delivers, provides services or performs work. The received values are debited to the corresponding accounts by posting D10 (41, 08 ...) K60 / 1.

The last posting needs to offset the advance payment - D60 / 1 K60 / 2.

Subaccount 2 "Advances issued" is closed, the supplier and the buyer do not owe each other anything.

Postings for the accounting of advances issued:

Accounting for promissory notes issued

Another possible way to pay for the services of a supplier is to issue him a promissory note, according to which the organization undertakes to pay the debt within the period indicated in the promissory note.