Our organization is engaged in the wholesale trade of medical products. Some products have an expiration date. Please tell me: 1) is it possible to write off expired goods at the expense of profit in accounting? .e. V full amount can it be written off or are there limits on write-off? 4) can the amount of written-off goods be taken into account in expenses when calculating profit under OSNO. 5) what documents need to be drawn up when writing off.

1) If damaged goods cannot be used in the future, reflect their value in accounting on account 94, account 41, account 94, account 42, and must be reversed. When reflecting the fact of damage to goods in accounting, make the following entries:

Debit 94 Credit 41– damage to goods is reflected;

Debit 94 Credit 42– the trade margin attributable to damaged goods is reversed (if goods are recorded at sales prices).

When writing off expired goods, the posting:

Debit 91-2 Credit 41 - the actual (purchase) cost of expired, low-quality goods is written off at the expense of other expenses of the organization.

2) No, you can’t. The cost of paid for damaged goods can be taken into account as part of material costs only if the damage occurred during storage or transportation. And only if the losses do not exceed the norms of natural loss.

3) Losses from shortages (spoilage) during storage and transportation can be taken into account in expenses only within the limits of natural loss rates (in the same manner as for calculating income tax) and (or) technological losses (during transportation) (clause 7 Article 254 of the Tax Code of the Russian Federation). In this case, goods for which a shortage (damage) has been identified must be paid for ().

4) Losses from damage to goods can be taken into account only within the limits of natural loss norms (sub-clause, clause 7 of Article 254 of the Tax Code of the Russian Federation). Take into account the shortage within the limits of natural loss norms when calculating income tax as part of material expenses (subclause 2, clause 7, article 254 of the Tax Code of the Russian Federation).

When calculating income tax, the purchase price of goods for which their expiration date has expired can only be taken into account for certain types of goods. This applies to food products, perfumes, cosmetics and tobacco products, products and products for oral hygiene and medicines.

5) For documentation for inventory use, for example, inventory list inventory items (form No. INV-3). When registering inventory results, the following documents must be drawn up:

Matching statement according to form No. INV-19;

Statement of records of results identified by inventory, according to form No. INV-26.

There is no unified document form to reflect the write-off of goods. Therefore, an organization can develop such a document independently or use form No. TORG-16 (if necessary, having previously modified it, for example, by eliminating unnecessary indicators). The act in form No. TORG-16 is drawn up in triplicate and signed by the head of the organization. One copy is transferred to the accounting department, the second remains in the department, the third - with the financially responsible person.

To carry out the write-off of goods, the head of the organization creates a commission, the composition of which is approved by order.

Elena Popova, State Counselor tax service RF rank I

How to reflect damage and shortage of goods in accounting and taxation

Inventory: identifying shortages and damage

The discovery of a shortage (damage) of goods is the basis for conducting an inventory ().* An exception to this rule is a shortage (damage) of goods detected before the goods are registered. The fact of shortage (damage) can also be revealed during the inventory process carried out for other reasons.

For information on what conditions must be met when conducting an inventory of goods, see table.

To document the inventory of goods, you can use the following standard forms:*

• inventory list of inventory items (form No. INV-3);
• act of inventory of shipped inventory (form No. INV-4);
• inventory list of inventory items accepted for safekeeping (form No. INV-5);
• act of inventory of inventory items in transit (form No. INV-6).

When registering inventory results, the following documents must be drawn up:*

• matching statement in form No. INV-19;
• statement of accounting of the results identified by the inventory, according to form No. INV-26.

For more information on filling out these forms, see the table.

Inventory: markdown and write-off

If the fact of damage to goods is detected, the organization can:*

• mark down goods for further sale;
• write off goods (if they are not subject to further sale).

If an organization plans to discount (write off) a product due to damage, the head of the organization creates a commission, the composition of which is approved by order. The commission should include:*

• a representative of the organization's administration (for example, a manager);
• financially responsible person;
• sanitary inspection representative (if necessary).

The commission's decision to mark down (write off) damaged goods is made in writing. For this purpose, an act is drawn up, for example in the form:*

• No. TORG-15 (issued when marking down (writing off) goods as a result of damage, breakage, scrap);
• No. TORG-16 (issued when writing off goods that are not subject to further sale, for example, when their shelf life has expired).

In some industries, instead of form No. TORG-15 (No. TORG-16), other acts for write-off of goods recommended for use by the relevant departments may be used. For example, in relation to medical goods in pharmacies - an act in form No. A-2.18 (section 4 Methodological recommendations, approved by the Ministry of Health of Russia on May 14, 1998 No. 98/124).*

Reflection in accounting of losses confirmed by inventory results depends on:

• type of loss (shortage or damage);
• causes of occurrence (natural loss, perpetrator, force majeure).

For information on how to reflect in accounting the shortages identified during the inventory, see How to reflect in accounting and taxation the shortages identified during the inventory.

If damaged goods cannot be used (sold) in the future, reflect their value in accounting on account 94 “Shortages and losses from damage to valuables” in correspondence with property accounting accounts (account 41). Moreover, if goods are recorded at sales prices, then simultaneously with the fact of damage to goods being reflected on account 94, the trade margin attributable to damaged goods and previously recorded on account 42 must be reversed. This is stated in the instructions for using the Chart of Accounts (account, ,). When reflecting the fact of damage to goods in accounting, make the following entries:*

Debit 94 Credit 41
– damage to goods is reflected;

Debit 94 Credit 42
– the trade margin attributable to damaged goods is reversed (if goods are recorded at sales prices).

This procedure for reflecting damage to goods in accounting is reflected in subparagraph “b” of paragraph 29 of Order No. 119n of the Ministry of Finance of Russia dated December 28, 2001.

Accounting: losses from damage

The procedure for writing off in accounting losses from damage to goods that cannot be used (sold) depends on the cause of damage:*

• natural decline;
• the fault of the financially responsible person (other persons found guilty of damage);

Write off losses from damage to valuables within the limits of natural loss by posting:

Debit 44 Credit 94
– the cost of damaged goods is written off within the limits of natural loss.

The current norms of natural loss are presented in the table.

Attribute damage to goods in excess of the norms of natural loss to the perpetrators (clause 30 by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n). At the same time, make the following entry in accounting:

Debit 73 (76, 60...) Credit 94
– the amount of losses from damage to goods in excess of the norms of natural loss is attributed to the perpetrators.

For more information on how to recover damages if an employee of the organization is found guilty of damage, see:

• How to withhold from wages material damage caused to the organization;
• How to reflect in accounting and taxation the deduction from wages of material damage caused to the organization.

If the perpetrators have not been identified or the court has refused to recover the amount of damage caused from them, attribute the damage to goods to financial results organizations. Refer the amount of damage to other expenses. A document that can confirm the absence of guilty persons can be, for example, a court acquittal, a decision to suspend a criminal case, etc. (clause 5.2 Guidelines, approved by order of the Ministry of Finance of Russia dated June 13, 1995 No. 49). Determine the amount of loss based on the cost of the damaged goods according to accounting data. In this case, do the wiring:

Debit 91-2 Credit 94
– loss from damage to goods is written off due to the absence of the person at fault (refusal to recover damages).

If the cause of damage to goods was force majeure, take into account the cost of damaged goods as part of the losses of the reporting year at the balance sheet (accounting) value. Do the following wiring:

Debit 91-2 Credit 94
– loss from damage to goods resulting from force majeure is written off.

BASIC: income tax

The procedure for accounting for shortages (damage) when calculating income tax depends on the reason for which this shortage (damage) arose:*

• due to natural loss (technological losses during transportation);
• through the fault of the financially responsible person (other guilty persons);
• as a result of force majeure (flood, fire, etc.).

Losses from damage to goods can be taken into account only within the limits of natural loss and technological losses during transportation (subclause 7 of Article 254 of the Tax Code of the Russian Federation).*

Take into account the shortfall within the limits of natural loss norms when calculating income tax as part of material expenses (subclause 2, clause 7, article 254 of the Tax Code of the Russian Federation).*

Accounting for shortages in excess of natural loss norms depends on whether the guilty person is identified or not.

If the guilty person is identified, then reflect the shortfall collected from him as part of non-operating income (,).

If the perpetrators have not been identified or the court has refused to collect the amount of damage caused from them, take into account the shortage of property when calculating income tax as part of non-operating expenses. In this case, the fact that there are no perpetrators must be documented by an act of the authorized agency. This procedure follows from the provisions of paragraph 2 of Article 265 of the Tax Code of the Russian Federation. For more information about documentary evidence of expenses in this case, see How to take into account non-operating expenses when calculating income tax.

If the shortage (damage) of goods arose as a result of force majeure, then such losses can also be taken into account when calculating profit tax in the full amount (subclause 6, clause 2, article 265 of the Tax Code of the Russian Federation).

Situation: Is it possible for a trade organization to take into account, when calculating income tax, the purchase price of goods for which their expiration date has expired, as well as the cost of their disposal (destruction)

Yes, you can, but only for certain types of goods.*

In this situation, the organization must independently decide whether to include in the calculation of income tax the purchase price of destroyed goods and the costs of their disposal or not. Considering the position of regulatory agencies, a reduction in taxable profit due to these costs may lead to disagreements with inspectors. There are examples in arbitration practice court decisions, adopted in favor of organizations (see, for example, the definition of the Supreme Arbitration Court of the Russian Federation dated May 19, 2008 No. 6127/08, resolution of the Federal Antimonopoly Service of the Moscow District dated February 1, 2008 No. KA-A40/14839-07-2, dated October 11, 2007 No. KA-A40/10338-07).*

Include losses from damage (shortage) of goods as expenses at the time of documenting the fact of shortage (damage) of goods or on the date of drawing up the annual financial statements(i.e. no later than December 31 of the reporting year). Do this even if the organization recognizes expenses on an accrual basis and if it uses the cash method. This follows from paragraph 1 of Article 272 and paragraph 3 of Article 273 of the Tax Code of the Russian Federation. Moreover, if the organization uses the cash method, take into account the losses if the goods for which the fact of shortage (damage) is revealed are paid for (clause 3 of Article 273 of the Tax Code of the Russian Federation).

If damage from shortage (damage) of goods is compensated by the guilty person, then the organization receives non-operating income (). If an organization recognizes income on an accrual basis, take into account income in the form of compensation for damage when calculating income tax at the time the guilty person recognizes the obligation to compensate for damage or at the time the court decision comes into force (). For example, for citizens, a court decision comes into force 10 days after it is made (unless the decision is appealed) ().

If the organization uses the cash method, take into account the amount of compensation as part of income at the time of compensation for damage by the guilty party (). For example, if an employee is found guilty, then include the amount of compensation for damage as income on the day the employee deposits money into the organization’s cash desk.

An example of reflection in accounting and taxation of the sale of discounted goods with expired validity

LLC "Trading Company "Hermes"" is engaged in wholesale trade. The organization pays income tax monthly. When calculating income tax, it uses the accrual method. Goods are accounted for at purchase prices.

In August, as a result of an inventory, it was revealed that Hermes still had in its warehouse part of a batch of unsold food products that had expired. The purchase price of goods is 60,000 rubles. (excluding VAT).

The organization decided to discount and sell expired goods. For this purpose, for the purpose of conducting an examination, samples of goods worth 500 rubles were taken. The organization paid 283 rubles for the examination, including VAT - 43 rubles.

After receiving the expert opinion, the products were sold to the farm for 11,800 rubles, including VAT - 1,800 rubles.

In August, the Hermes accountant reflected transactions on markdowns and sales of expired goods as follows:

Debit 94 Credit 41
– 60,000 rub. – damage to goods is reflected at the purchase price (based on the act in form No. TORG-15);

Debit 44 Credit 41 subaccount “Goods subject to markdown”
– 500 rub. – samples of expired goods were submitted for examination;

Debit 44 Credit 60
– 240 rub. (283 rubles – 43 rubles) – expenses for conducting the examination are written off;

Debit 19 Credit 60
– 43 rub. – the amount of VAT on examination costs is reflected;

Debit 68 subaccount “VAT calculations” Credit 19
– 43 rub. – submitted for VAT deduction based on examination;

Debit 41 subaccount “Goods subject to markdown” Credit 94
– 10,000 rub. – the value (market, taking into account the actual condition) of expired goods is taken into account in a separate sub-account;

Debit 62 Credit 90-1
– 11,800 rub. – revenue from the sale of expired products is reflected;

Debit 90-2 Credit 41 subaccount “Goods subject to markdown”
– 9,500 rub. (10,000 rubles – 500 rubles) – the cost of goods with an expired shelf life is written off;

Debit 90-3 Credit 68 subaccount “VAT calculations”
– 1800 rub. – VAT is charged on goods sold;

Debit 90-2 Credit 44
– 740 rub. (500 rubles + 240 rubles) – the cost of the examination is taken into account in the cost of goods sold;

Debit 91-2 Credit 94
– 50,000 rub. – non-reimbursable losses from damage to goods at the purchase price are written off as other expenses;

Debit 99 Credit 90-9
– 240 rub. (RUB 11,800 – RUB 1,800 – RUB 9,500 – RUB 740) – reflects the loss from the sale of expired goods.

In August, the organization included in expenses when calculating income tax a loss from the sale of expired goods in the amount of 50,240 rubles. ((RUB 11,800 – RUB 1,800) – RUB 59,500 – (RUB 500 + RUB 240))

BASIS: VAT

VAT can be reimbursed only on costs related to goods, the shortage (damage) of which does not exceed the norms of natural loss.* If the amount of shortage (damage) includes TZR, then the amount of input VAT on these costs can be deducted only in the part that refers to shortages (spoilage) within the limits of natural loss norms. The fact is that VAT deduction is possible only for goods that are used in transactions subject to VAT (clause 1 of Article 172 of the Tax Code of the Russian Federation). And lost goods cannot be used in VAT-taxable transactions.

If damage (shortage) of goods is detected upon acceptance of goods and is not due to the fault of the carrier, submit a claim to the supplier. In this case, the supplier will be required to issue a correction invoice. Based on this invoice, accept VAT as a deduction.

If the shortage (damage) of goods occurs due to the fault transport company, send a claim to the carrier. And write off the input VAT on damaged (lost) goods to account 94 “Shortages and damage to acquired values.” It cannot be taken as a deduction, since lost goods cannot be used in transactions subject to VAT.

On the restoration of input VAT accepted for deduction if the product was lost as a result of theft, fire or damage, see In what cases is it necessary to restore input VAT previously accepted for deduction.

simplified tax system

Organizations that pay single tax from income do not include losses from damage (shortage) of goods as expenses. This is due to the fact that such organizations do not take into account any expenses at all when determining the tax base (clause 1 of Article 346.14 of the Tax Code of the Russian Federation).

If an organization calculates a single tax on the difference between income and expenses, the reflection of losses from damage (shortage) of goods depends on the reasons for their occurrence:*

• storage and transportation;
• force majeure circumstances.

Losses from shortages (damage) during storage and transportation can be taken into account in expenses only within the limits of natural loss rates (in the same manner as for calculating income tax) and (or) technological losses (during transportation) (clause 7 of Art. 254 of the Tax Code of the Russian Federation). In this case, goods for which a shortage (damage) has been identified must be paid ().* Expenses in the form of amounts damage caused do not reduce beyond the norm tax base. These costs are not in the list of expenses that can be taken into account when calculating the single tax (Clause 1, Article 346.16 of the Tax Code of the Russian Federation).

If the cause of damage (shortage) was force majeure (for example, natural disasters), the cost of losses cannot be taken into account even within the limits of natural loss norms. The fact is that the list of expenses taken into account when calculating the single tax is limited by the Tax Code of the Russian Federation. Losses from damage to goods as a result of natural disasters, fires, etc. are not included in this list. Therefore, they cannot be taken into account for taxation.* Clause 2 of Art. 346.16 clause 1 art. 346.15

Any business organization has to write off goods in the warehouse from time to time. This may be preceded by various reasons: damage to goods, loss of their consumer qualities, obsolescence, as well as lack of demand for it in the market.

All goods must be accounted for, and their movement is carried out in accordance with regulations. IN primary documentation the receipt of inventory items, their movement and release, which has a quantitative and cost expression, is reflected. All primary documents are drawn up in accordance with the requirements of the Regulations on Accounting and Reporting of the Russian Federation with the content of mandatory or additional details.

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In case of movement of goods from the supplier to the consumer, shipping documents are drawn up in accordance with the terms of delivery of goods. Received goods are received at the warehouse, and the application of a stamp certifies their quality and quantity. Records of primary documentation are kept in the Goods Receipt Journal. To release goods from the warehouse, there are:

• limit-fence cards (form M-8),
• invoices for the release of goods (form M-15).

The correctness of the receipt and write-off of goods, as well as the preparation of reports, must be monitored by an accountant. The goods should not leave the warehouse without paperwork. All reports of materially responsible persons on the movement of goods are stored for 3 years.

In case of shortage of goods

Shortages arising from various reasons: in connection with theft, abuse of materially responsible persons, accounting errors, natural loss, re-grading and other factors, are identified as a result of an inventory, which allows you to control the safety of property and efficient use resources.

An example of writing off goods in the Class365 system

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To carry out this procedure, a materials write-off act is filled out. This specific document transfers the materials used to the category of unused materials. The text block should decipher the reason for drawing up the act, which indicates the name, units of measurement, quantity, price and the immediate reason why the goods are transferred to another category. Documents based on the results of the inventory must be signed by all members of the commission and approved by the head.

Write-off of balances from the warehouse is carried out using the “cost of each unit” method, that is, it must be written off at the cost at which it was purchased. Some entrepreneurs establish a suitable one for their accounting policy method. When closing or repurposing a trading organization, unsold balances are also subject to write-off.

The cost of warehouse balances is calculated using three methods:

• on average - used in synthetic accounting and when maintaining inventory records manually;
• batch - used in analytics, is more complete and accurate, includes FIFO, LIFO, manual and combined accounting methods;
• at fixed prices - used for retail trade.

If the product is out of stock

To take into account identified deficiencies in tax accounting, there is a provision of the Tax Code. To reflect shortages that do not exceed the norms of natural loss, there is clause 2, clause 7, article 254 of the Tax Code of the Russian Federation. This provision does not apply to shortages or damage during transportation and storage of goods.
When collecting shortfalls from guilty persons, clause 3 of Article 250 of the Tax Code of the Russian Federation is provided.
If there is documentary evidence of expenses incurred, then the taxpayer will reduce income by the amount of these expenses in accordance with clause 1, article 252 of the Tax Code of the Russian Federation. The following serve as identification documents:

• inventory list
• certificate confirming the shortage
• commission conclusion
• explanatory note.

If these documents are available, the amount of the shortage is taken into account in full as part of the organization’s expenses.
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Warehouse automation reduces time and labor costs for order picking, improves quality (eliminates mis-grading and incomplete picking), allows for the best use of warehouse space, organizes and optimizes the work of warehouse workers, the movement of goods and document flow, and ensures transparency and controllability of supply chains.

A set of warehouse management system tools will allow you to make the right decisions and make the most efficient use of company resources.

If the product is damaged or expired

Products that have expired, are stale, damaged during transportation or storage, require disposal in accordance with the law. State regulations have been established for this procedure. Product examination is carried out.

If low-quality goods that pose a threat to health or unsuitable goods are identified, acts are drawn up that reflect this and signed by members of the commission.
Doesn't exist established order write-off of expired goods due to the expiration of their shelf life. If this is identified during the inventory process, a record is made according to general scheme reflection of the results.
As a result of the inventory, a shortage may also be identified, then in accounting and tax accounting the amount of this product is attributed to:

• costs associated with circulation or production within the limits of natural loss;
• the number of persons guilty of this is in excess of the norms of natural loss;
• other expenses of the organization - without identifying the perpetrators.

The actual presence of inventory items is entered into the inventory list (form INV-3). To reflect the identified deviations between accounting data and actual availability, the INV-19 matching statement is intended. The final data is transferred to the INV-26 statement.

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Any organization whose activity according to OKVED is wholesale or retail faces the need to write off damaged or expired goods. The term “natural loss” of a product speaks for itself and implies the inability to sell this or that product on the market for the reasons stated above. At the same time, there are often situations when products in a warehouse may be damaged due to improper transportation, negligence of warehouse workers or the logistics department - these are beyond the scope of this term. In order to properly maintain product records, an accountant needs to know how to correctly write off goods, which entries to use in this case and how, if necessary, to defend the good name of the organization during a tax audit.

For correct write-off, you will need to divide the entire process into the following stages:

Correct execution of the act;

For the purposes of corporate income tax, we divide goods into categories (writing off goods damaged due to the fault of an employee (important: admitted guilt or not; whether there was a court decision or not), due to emergency situations, with an expired shelf life (within the limits of natural loss norms) );

We select the most suitable transactions based on the results of points “1” and “2”.

We attract a commission

A representative of the organization's administration (for example, a manager)

Financially responsible person

Sanitary inspection representative (if necessary)

Based on the commission’s conclusion, a write-off document is drawn up. The legislation does not establish the use of a unified form of the document, so it must be developed by the organization independently. The most common option is an act. You can take the TORG-15 or TORG-16 forms as a basis.

It must necessarily indicate the names of the goods, their quantity, reasons for write-off and the full names of the members of the inventory commission. The completed report can always be used as evidence of the reasons for the loss of goods from the warehouse if the inspection authorities have suspicions about the goods stored in the warehouse.

Where to account for written-off goods?

For the purpose of corporate income tax, the accountant is obliged to classify the written-off goods into the appropriate category. So, if the product:

If it is written off due to its expiration date, then it is better to include it as other expenses (clause 49, clause 1, article 264 of the Tax Code of the Russian Federation, Letters of the Ministry of Finance dated December 24, 2014 N 03-03-06/1/66948, dated December 20, 2012 N 03 -03-06/1/711)

If it is damaged due to the fault of the employee, it is included in non-realized expenses (clause 8, clause 7, article 272 of the Tax Code of the Russian Federation). It is important to consider whether the employee admitted guilt in damaging the goods without court intervention, or whether compensation for damage is forcibly recovered from him. In the first case, it is necessary to indicate the date of signing the agreement on compensation for damage, in the second - the date when the court decision came into force. This measure will help avoid discrepancies in the documentation

It is necessary to write off a product or material due to a previously existing emergency situation (usually natural disasters or fire). It is better to classify such goods as unrealized expenses. The fact of an emergency that resulted in damage to goods must be confirmed by a legal entity with an appropriate document. This could be an inspection report from the Ministry of Emergency Situations (more suitable for a natural disaster) or an inspection report from the fire service. This rule regulated by Letter of the Ministry of Finance dated December 29, 2015 N 03-03-06/1/77005

If it is written off within the framework of natural loss norms, then it clearly relates to material costs(we refer to Letters of the Ministry of Finance dated 07/06/2015 N 03-03-06/1/38849, dated 05/23/2014 N 03-03-РЗ/24762)

The above rules are widely applicable within the general tax regime. If an organization applies the simplified tax system, then only damage to paid goods or materials within the limits of natural loss norms can be included in expenses (clause 2, clause 7, article 254, clause 5, clause 1, clause 2, article 346.16 of the Tax Code of the Russian Federation). In all other cases (expiration of the expiration date, damage by an employee, etc.), attribution to expenses is a violation.

What wiring should I use?

For each specific case of write-off of goods, the most optimal options postings They are recommended for use by leading experts in the field accounting and taxation:

If the cost of damaged (overdue) goods (materials) is written off, it is recommended to use the posting Dt 94 - Kt 41 (10);

If the damage is written off within the limits of natural loss, then use the posting Dt 44 - Kt 94;

When the cost of damaged goods (materials) is attributed to the guilty parties, Dt 73 (76) - Kt 94 will be optimal;

And when the cost of damaged goods (materials) is recovered from the guilty party, postings Dt 50 (51, 70) - Kt 73 (76) are used;

And finally, when excess damage is written off as expenses, use Dt 91 - Kt 94.

We have described the entire process of writing off unsalable goods for our clients using the “1C Enterprise 8.3 rental” service. It is quite obvious that any inaccuracy in this process is fraught with fines and other troubles (in the form of tax audits, for example) for the organization. The only thing we did not focus on was the quality of the inventory.

How conscientiously it was carried out (if at all) will depend on whether the accounting department and management of the company will encounter on-site tax audits, shortcomings, re-grading or not. There are often cases when an accountant, on his own initiative or “with a light hand” general director“conducts” the inventory formally, without bothering to count the goods in the warehouse and without collecting a commission.

This is done in most cases in order not to waste extra time on this kind of hassle. We dare to assume that for the time being, the accounting department will not encounter problems due to such “paper” work, but everything has its time.

Sooner or later the organization will be visited by a visiting tax audit, which will reveal the discrepancy between the real state of affairs and the picture of warehouse accounting. In this case, a fine of 10,000 rubles will be imposed on the organization, according to Art. 120 Tax Code of the Russian Federation. And for distortion of any line in the financial statements by 10% or more, a fine can also be collected from the director or chief accountant personally. Maximum amount- 10,000 rub. (Article 15.11 of the Code of Administrative Offenses of the Russian Federation).

With all this, the risk that an on-site tax audit will take place is small, and the amount of the fine for legal entity small. The situation is completely different with the costs that an organization may incur if it is necessary to conduct an audit. An audit will be carried out if the pre-audit analysis shows that the company has something to charge. In this case, you will have to pay at least 14 million rubles - we are talking about an average market value checks.

The choice is yours. And by the way, it is obvious.

Another is writing off damaged goods as company expenses. So, if a product is unsuitable for sale, then when written off, the company can recognize its cost as an expense in tax accounting, this conclusion follows from Letter of the Ministry of Finance of Russia dated July 8, 2008 N 03-03-06/1/397. In it, the financial department indicated that tax authorities cannot evaluate expenses from the point of view of their feasibility, rationality, efficiency or the result obtained, because the taxpayer carries out activities independently, at his own risk (Part 1 of Article 8 of the Constitution of the Russian Federation) and has the right to individually assess its effectiveness and feasibility. Let us note that the courts have previously recognized the right of companies to take into account the cost of unsuitable goods as part of tax expenses, for example, Resolution of the Federal Arbitration Courts of the North-Western District of December 2, 2005 N A56-1114/2005, of the Moscow District of June 22, 2005. N KA-A41/5477-05 districts. Please note that there can be many reasons why goods are unsuitable for sale: expiration of the shelf life, damage to inventory items, expiration of the permit to trade products, etc.

However, in practice, tax inspectors may take a different position, which is based on the older Letter of the Ministry of Finance of Russia dated October 22, 2006 N 03-01-14/11-563. In it, the financial department stated that the expenses in question were unreasonable.

In general, the procedure for registering and reflecting in accounting losses from shortages (damage) of goods depends on the moment the fact of shortage (damage) is discovered: after the goods are registered or before the goods are registered, for example, upon their acceptance.

At the same time, the discovery of a fact of shortage (damage) of goods is the basis for conducting an inventory (clause 2 of Article 12 of the Law of November 21, 1996 N 129-FZ). An exception to this rule is the shortage (damage) of goods identified before the goods are registered. The fact of shortage (damage) can also be revealed during the inventory process carried out for other reasons.

At its discretion, an organization can conduct an inventory of goods at any time, however, there are cases when an inventory must be carried out without fail:

Before preparing annual financial statements;

When changing financially responsible persons (for example, warehouse manager, storekeeper);

If facts of theft, abuse or damage are detected;

In the event of force majeure (for example, natural disasters);

During reorganization or liquidation of the organization;

In other cases provided for by law (for example, when selling an enterprise as a property complex) (Article 561 of the Civil Code of the Russian Federation). Such rules are established in paragraph 2 of Art. 12 of the Law of November 21, 1996 N 129-FZ and clause 27 of the Regulations on accounting and reporting.

Thus, in the process of optimizing income tax by writing off damaged goods as expenses, it is necessary to conduct an inventory, on the basis of which facts of damage will be identified, commodity values. To document the inventory of goods, the following standard forms are used:

Inventory list of inventory items (Form N INV-3);

Inventory report of shipped inventory items (Form N INV-4);

Inventory list of inventory items accepted for safekeeping (Form N INV-5);

Inventory report of inventory items in transit (Form N INV-6).

When registering inventory results, the following documents must be drawn up:

Matching statement in form N INV-19;

A record sheet of results identified by inventory, according to Form N INV-26. This is stated in the Directive approved by the Resolution of the State Statistics Committee of Russia dated August 18, 1998 N 88, and in the Resolution of the State Statistics Committee of Russia dated March 27, 2000 N 26.

If an organization, due to damage to goods, plans to discount them (write them off), then the head of the organization creates a commission, the composition of which is approved by order. The commission should include:

A representative of the organization's administration (for example, a manager);

Financially responsible person;

Representative of sanitary supervision (if necessary).

The decision of the commission on the markdown (write-off) of damaged goods is made in writing, for this purpose an act is drawn up in the form:

N TORG-15 (issued when marking down (writing off) goods as a result of damage, damage, scrap);

N TORG-16 (issued when writing off goods that are not subject to further sale, for example, when their shelf life has expired).

The act in form N TORG-15 (N TORG-16) is drawn up in triplicate and signed by the head of the organization. One copy is transferred to the accounting department, the second remains in the department, the third - with the financially responsible person. This procedure for registering damage to goods is established in the Instructions approved by Resolution of the State Statistics Committee of Russia dated December 25, 1998 N 132. Moreover, in some industries, instead of form N TORG-15 (N TORG-16), other acts for writing off goods recommended for use may be used relevant departments. For example, in relation to medical goods in pharmacies - an act in form N A-2.18 (Section 4 of the Methodological Recommendations approved by the Ministry of Health of Russia on May 14, 1998 N 98/124).

Reflection in accounting of losses confirmed by inventory results depends on the type of losses (shortage or damage), as well as the reasons for their occurrence (natural loss, the culprit, force majeure). If the fact of damage to goods is detected, the organization can:

Discount goods for further sale;

Write off goods (if they are not subject to further sale).

Please note that expired goods are not subject to further sale through the retail chain (Clause 5, Article 5 of Law No. 2300-1 of February 7, 1992). At the same time, a fine is provided for the sale of goods in violation of sanitary rules (including those with an expired shelf life):

From 40,000 rub. up to 50,000 rub. - for the organization;

From 4000 rub. up to 5000 rub. - For officials organization, such as a manager.

In addition, instead of a fine, the organization’s activities may be suspended for up to 90 days, and goods whose quality does not meet sanitary requirements may be confiscated; such penalties are established by Art. 14.4 of the Code of the Russian Federation on Administrative Offences. And for the sale of products unsafe for the health and life of citizens, criminal liability is provided (Article 238 of the Criminal Code of the Russian Federation).

If an organization plans to discount damaged goods, then the following entries are made in accounting:

Debit 94 Credit 41 - reflects the cost of damaged goods (based on an act in form N TORG-15);

Debit 94 Credit 42 - the trade margin attributable to damaged goods is reversed (if goods are accounted for at sales prices).

For the convenience of reflecting the markdown of goods in account 41, it is necessary to open a separate sub-account, for example, “Goods subject to markdown”.

Debit 41, subaccount “Goods subject to markdown”, Credit 94 - goods subject to markdown were capitalized (at market value, taking into account their physical condition);

Debit 44 Credit 41, subaccount “Goods subject to markdown” - samples of damaged goods were submitted for examination (if examination is necessary for the sale of damaged goods);

Debit 44 Credit 60 - expenses for conducting an examination are reflected (if an examination is required for the sale of damaged goods);

Debit 62 Credit 90-1 - revenue from the sale of goods at a discount is reflected;

Debit 90-2 Credit 41, subaccount “Goods subject to discounting” - the cost of discounted goods is written off (the cost at which they were capitalized);

Debit 90-3 Credit 68, subaccount “Calculations for VAT” - VAT is charged on the sale of discounted goods (if the organization is a VAT payer);

Debit 90-2 Credit 44 - costs associated with sales are included in the cost of sales (if an examination is required to sell damaged goods).

If damaged goods cannot be further used (sold), in accounting their value is reflected in account 94 “Shortages and losses from damage to valuables” in correspondence with property accounting accounts (account 41). Moreover, if the accounting of goods is carried out at sales prices, then simultaneously with the reflection of the fact of damage to goods on account 94, the trade margin attributable to damaged goods and previously recorded on account 42 must be reversed, this is stated in the instructions for using the Chart of Accounts (account 94, 41, 42). When reflecting the fact of damage to goods in accounting, the following entries are made:

Debit 94 Credit 41 - damage to goods is reflected;

Debit 94 Credit 42 - the trade margin attributable to damaged goods is reversed (if goods are accounted for at sales prices). This procedure for reflecting damage to goods in accounting is reflected in paragraphs. "b" clause 29 of Order of the Ministry of Finance of Russia dated December 28, 2001 N 119n.

It should be noted that losses from damage to valuables within the limits of natural loss norms are written off by posting:

Debit 44 Credit 94 - the cost of damaged goods is written off within the limits of natural loss. This order follows from paragraphs. "b" clause 3 art. 12 of the Law of November 21, 1996 N 129-FZ, clause 5.1 of the Methodological Instructions approved by Order of the Ministry of Finance of Russia of June 13, 1995 N 49, and the Instructions for the Chart of Accounts.

Damage to goods in excess of the norms of natural loss must be attributed to the perpetrators (clause 30 of the Methodological Instructions approved by Order of the Ministry of Finance of Russia dated December 28, 2001 N 119n). In this case, the following entry is made in accounting:

Debit 73 (76, 60) Credit 94 - the amount of losses from damage to goods in excess of the norms of natural loss is attributed to the guilty persons. This order follows from paragraphs. "b" clause 3 art. 12 of the Law of November 21, 1996 N 129-FZ, clause 5.1 of the Methodological Instructions approved by Order of the Ministry of Finance of Russia of June 13, 1995 N 49, and the Instructions for the Chart of Accounts.

If the perpetrators are not identified or the court refuses to recover the amount of damage caused from them, then the damage to goods is written off to the financial results of the organization, while the amount of damage is included in other expenses. Documents that can confirm the absence of guilty persons can be, for example, a court acquittal, a decision to suspend a criminal case, etc. (Clause 5.2 of the Guidelines approved by Order of the Ministry of Finance of Russia dated June 13, 1995 N 49). In this case, the amount of loss is determined based on the cost of the damaged goods according to accounting data and the following entry is made:

Debit 91-2 Credit 94 - loss from damage to goods is written off due to the absence of the culprit (refusal to recover damages). This order follows from paragraphs. "b" clause 3 art. 12 of the Law of November 21, 1996 N 129-FZ, clause 11 PBU 10/99 and Instructions for the Chart of Accounts (account 94).

If the cause of damage to goods was force majeure, then the cost of damaged goods is taken into account as part of the losses of the reporting year at the balance sheet (accounting) value. In this case the wiring is done:

Debit 91-2 Credit 94 - loss from damage to goods resulting from force majeure is written off. This procedure follows from clause 13 of PBU 10/99 and the Instructions for the Chart of Accounts.

If an organization identifies a shortfall in delivery (damage) when accepting goods (i.e. before registering the goods), then there is no need to conduct an inventory. For documentary reflection trade organizations the fact of such a shortage (damage) Resolution of the State Statistics Committee of Russia dated December 25, 1998 N 132 provides for standard forms: N TORG-2 (if goods are received Russian production) and N TORG-3 (if imported goods are received).

Documents that record the fact of shortage or damage are the basis for filing a claim with the supplier. If the goods were transported by a specialized transport organization, then to make claims to the carrier, you need to use the form of the act in force in transport; such rules are established in the Instructions approved by Resolution of the State Statistics Committee of Russia of December 25, 1998 N 132. For example, when transporting by rail, a commercial act is drawn up (Clause 2.1 of the Rules approved by Order of the Ministry of Railways of Russia dated June 18, 2003 N 45). However, if a standard document form for reflecting losses during transportation by appropriate transport has not been established, acts in forms N TORG-2 and N TORG-3 can be used to make claims to the carrier. In the absence of standard forms to reflect the fact of shortage (damage to goods) identified during acceptance of goods, the organization can draw up a document in free form, reflecting in it all the necessary details (clause 2 of article 9 of the Law of November 21, 1996 N 129-FZ).

Reflection in accounting of shortages and damage to goods identified before the goods are registered (upon acceptance) depends on the reasons for their occurrence: natural loss, the fault of the carrier (supplier) or force majeure.

In order to optimize income tax, the most acceptable option is to write off damaged goods as company expenses within the limits of natural loss rates, because in this case, expenses reduce taxable profit and at the same time there are no claims against the supplier (transport company). In this case, the write-off of standard losses is reflected in accounting by the following entries:

Debit 94 Credit 60 - the cost of losses is reflected within the standard;

Debit 44 (16) Credit 94 - the amount of losses of goods was written off within the limits of natural loss norms.

In turn, if damaged goods can be sold (at a discount), then they are accounted for at possible sale prices. Such rules are established by paragraphs. "a" clause 58 of the Directives approved by Order of the Ministry of Finance of Russia dated December 28, 2001 N 119n.

The amount of excess losses consists of the purchase price of damaged goods, including VAT, as well as the portion of transportation and procurement costs for this delivery that accrues to them. If the culprit of the loss (damage) is discovered (for example, a supplier or carrier), then excess losses are reflected as his debt by the following posting:

Debit 76-2 Credit 60 - reflects the debt of the person responsible for excess damage to goods.

If, based on a court decision, an organization is denied compensation for damages from suppliers or carriers, the amount previously recorded on account 76 is written off to account 94.

Debit 94 Credit 76-2 - an amount is written off that is not subject to recovery from the guilty parties (based on a court decision). This procedure is established in paragraphs. "b" clause 58 and clause 59 of the Instructions approved by Order of the Ministry of Finance of Russia dated December 28, 2001 N 119n.

If the cause of damage to goods was force majeure, then the cost of damaged goods is taken into account as part of the losses of the reporting year, and the following entries are made:

Debit 94 Credit 60 - reflects the amount of losses (shortages, damage) due to force majeure;

Debit 91-2 Credit 94 - loss from damage to goods resulting from force majeure is written off. This procedure is established by clause 60 of the Instructions, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 N 119n.

In practice, the question arises: is it possible to take into account, when calculating income tax, the purchase price of goods for which their expiration date has expired, as well as the cost of their disposal (destruction)?

The legislation does not contain a clear answer to this question, and the position of regulatory agencies is also ambiguous. In Letters dated June 9, 2009 N 03-03-06/1/374, dated June 27, 2008 N 03-03-06/1/373, the Ministry of Finance of Russia adheres to the following point of view. The cost of goods that have expired, as well as the cost of their disposal (destruction), cannot be taken into account when calculating income tax. This is due to the fact that expenses that reduce taxable profit must meet the criteria established in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, in particular, must be carried out for activities aimed at generating income.

The purchase price of expired goods and the costs of their disposal (destruction) cannot be considered as expenses incurred as part of generating income from business activities. On this basis, their amount cannot be taken into account when calculating income tax.

However, Letters of the Ministry of Finance of Russia dated July 8, 2008 N 03-03-06/1/397 and the Federal Tax Service of Russia dated July 16, 2009 N 3-2-09/139 set out a different position. Such expenses can be taken into account when calculating income tax if the fact of disposal (destruction) is documented (for example, by an act of destruction) (clause 49, clause 1, article 264 and clause 1, article 252 of the Tax Code of the Russian Federation). At the same time, the organization is obliged to comply established by law disposal (destruction) procedure. This point of view is supported by the following arguments.

Firstly, recycling expired goods is not a right, but a legally established obligation of an organization (regardless of the type of product sold). Such goods are of low quality and are subject to withdrawal from circulation and examination. Based on the results of the examination, the possibility of recycling (destruction) of such goods is determined. In particular, in relation to food products, perfumery and cosmetic products, this requirement is provided for in clauses 2, 4 and 18 of the Regulations approved by Decree of the Government of the Russian Federation of September 29, 1997 N 1263.

Secondly, one of the conditions for recognizing expenses when calculating income tax is their focus on generating income (clause 1 of Article 252 of the Tax Code of the Russian Federation). It is the focus, and not the condition of achieving a specific positive result. By purchasing a product for further sale (regardless of its type), the organization already incurs expenses for carrying out activities aimed at generating income. And the fact that due to the expiration date and disposal (destruction) of this product no income was actually received does not change this. Therefore, even if any expenses of the organization did not lead to the planned result (receipt of income), they can be taken into account when calculating income tax. The main thing is that such expenses are economically justified and documented (clause 1 of Article 252 of the Tax Code of the Russian Federation). In addition, by virtue of paragraph 5 of Art. 5 of Law No. 2300-1 of February 7, 1992, the sale of expired goods is prohibited.

The proposed approach is consistent with the position of the Constitutional Court of the Russian Federation, according to which the validity of expenses recognized for tax purposes cannot be assessed from the standpoint of their expediency, rationality, efficiency or the result obtained (Definitions of the Constitutional Court of the Russian Federation of June 4, 2007 N 320-O-P and dated June 4, 2007 N 366-O-P).

Thus, the organization has the right to choose whether or not to take into account, when calculating income tax, the purchase price of goods for which their expiration date has expired, as well as the cost of their disposal (destruction). However, the inclusion of such costs in the tax base may lead to disagreements with the inspection authorities. In arbitration practice there are examples of court decisions made in favor of organizations (Determination of the Supreme Arbitration Court of the Russian Federation dated May 19, 2008 N 6127/08, Resolutions of the Federal Antimonopoly Service of the Moscow District dated February 1, 2008 N KA-A40/14839-07-2, dated 11 October 2007 N KA-A40/10338-07, dated June 22, 2005 N KA-A41/5477-05 and FAS North-Western District dated December 2, 2005 N A56-1114/2005).

It should be noted that losses from damage to goods during taxation can be taken into account only within the limits of natural loss and technological losses during transportation (clauses 2, 3, clause 7, article 254 of the Tax Code of the Russian Federation). As already noted, the shortage within the limits of natural loss norms is taken into account when calculating income tax as part of material expenses (clause 2, clause 7, article 254 of the Tax Code of the Russian Federation). Accounting for shortages in excess of the norms of natural loss depends on whether the guilty person is identified or not. If the guilty person is identified, then the shortage is recovered from him and reflected in non-operating income (Article 243 of the Labor Code of the Russian Federation, clause 3 of Article 250 of the Tax Code of the Russian Federation).

The question arises: how to take into account, when calculating income tax, damage from shortage (damage) of goods if the material damage is compensated by the guilty party?

Material damage leads to a decrease in the economic benefits of the organization, that is, it is an expense. In order to take into account losses from shortages (spoilage) as part of expenses, their amount must be justified and documented (clause 1 of Article 252 of the Tax Code of the Russian Federation). The justification is that when the shortage (damage) is compensated, the organization also receives income (clause 3 of Article 250 of the Tax Code of the Russian Federation). Documentary evidence of expenses can be, for example, a matching sheet, an explanatory note from an employee and other documents. If these requirements are met, then the amount of shortage or damage can be included in other non-operating expenses in full (clause 20, clause 1, article 265 of the Tax Code of the Russian Federation). A similar point of view is reflected in the Letter of the Ministry of Finance of Russia dated April 17, 2007 N 03-03-06/1/245.

If the perpetrators are not identified or the court refuses to collect the amount of damage caused from them, then the shortage of property when calculating income tax is taken into account as part of non-operating expenses. At the same time, the fact of the absence of guilty persons must be documented by an act of the authorized agency, this is stated in paragraphs. 5 p. 2 art. 265 Tax Code of the Russian Federation.

If the shortage (damage) of goods arose as a result of force majeure, then such losses can be taken into account when calculating profit tax in the full amount (clause 6, clause 2, article 265 of the Tax Code of the Russian Federation).

Losses from damage (shortage) of goods are included in expenses at the time of documenting the fact of shortage (damage) of goods or on the date of preparation of annual financial statements (i.e. no later than December 31 of the reporting year). This must also be done if the organization recognizes expenses on the accrual basis and if it uses the cash method, this follows from clause 1 of Art. 272 and paragraph 3 of Art. 273 Tax Code of the Russian Federation. Moreover, if the organization uses the cash method, then losses are taken into account if the goods for which the fact of shortage (damage) is revealed are also paid for (clause 3 of Article 273 of the Tax Code of the Russian Federation).

If damage from shortage (damage) of goods is compensated by the guilty person, then the organization receives non-operating income (clause 3 of Article 250 of the Tax Code of the Russian Federation). If an organization recognizes income on an accrual basis, then income in the form of compensation for damage is taken into account when calculating income tax at the moment the guilty party recognizes the obligation to compensate for the damage or at the time the court decision enters into force (clause 4, clause 4, article 271 of the Tax Code of the Russian Federation). For example, with regard to citizens, a court decision comes into force 10 days after it is made (unless the decision is appealed) (Article 209 of the Code of Civil Procedure of the Russian Federation).

If the organization uses the cash method, then the amount of compensation is taken into account as part of income at the time of compensation for damage by the guilty party (clause 2 of Article 273 of the Tax Code of the Russian Federation). For example, if an employee is found guilty, then the amount of damages is included in income on the day the employee deposits money into the organization’s cash desk.

If a company discounts and sells damaged goods, then the amount of loss resulting from the excess of the purchase price over the sales price can be taken into account when calculating income tax (clause 2 of Article 268 of the Tax Code of the Russian Federation), this is especially important for the purpose of applying profit tax optimization. Thus, for the company more in a safe way Income tax savings from damaged goods are not a complete write-off, but a documented markdown. In this case, when selling a product, the company receives income, but due to the markdown, it is less than the cost of purchasing this product.

It should also be noted that VAT on shortages (damage) can be reimbursed within the limits of natural loss, this conclusion follows from Letters of the Ministry of Finance of Russia dated April 24, 2008 N 03-07-11/161, dated January 11, 2008 N 03- 07-11/02 and dated November 5, 2004 N 03-04-11/196. In them, the financial department relies on the provisions of paragraph 7 of Art. 171, paragraph 1, art. 172 and paragraphs. 2 clause 7 art. 254 Tax Code of the Russian Federation.

In general, it is necessary to conclude that optimizing income tax by writing off damaged goods, including expired ones, as expenses, has many controversial issues, and the regulatory authorities do not have a clear answer to them. For example, the Russian Ministry of Finance expresses opposing points of view on this issue.

If you strictly follow the law, then it should be noted that the costs of damaged goods cannot be attributed to either expenses or losses. So, according to paragraph 7 of Art. 254 of the Tax Code of the Russian Federation, losses from shortages or damage to inventory items are equated to material expenses for tax purposes only within the limits of natural loss norms. Such costs are also not included in the list of losses recognized in tax accounting (clause 2 of Article 265 of the Tax Code of the Russian Federation). And taking into account the fact that the Ministry of Finance does not have a common opinion, then if a company uses a scheme to optimize income tax by increasing expenses by writing off damaged goods, there is a high probability that the company will have to defend its position in arbitration court.

In conclusion, we note that the Letter of the Ministry of Finance of Russia on this issue dated June 9, 2009 N 03-03-06/1/374 reflects the following position. In accordance with Art. 39 of the Tax Code of the Russian Federation by the sale of goods, works or services by an organization or individual entrepreneur Recognized, accordingly, is the transfer on a compensated basis (including the exchange of goods, works or services) of ownership of goods, the results of work performed by one person for another person, and the provision of services for a fee by one person to another person. And in cases provided for by the Tax Code of the Russian Federation - transfer of ownership of goods, results of work performed by one person for another person, provision of services by one person to another person free of charge. According to paragraph 2 of Art. 218 of the Civil Code of the Russian Federation, the right of ownership to property that the owner has can be acquired by another person on the basis of a contract of sale, exchange, donation or other transaction on the alienation of this property. Accordingly, one of the grounds for termination of ownership rights is the alienation by the owner of his property to other persons (Clause 1 of Article 235 of the Civil Code of the Russian Federation).

Based on paragraph 1 of Art. 454 of the Civil Code of the Russian Federation, under a purchase and sale agreement, one party (seller) undertakes to transfer the thing (goods) into the ownership of the other party (buyer), and the buyer undertakes to accept this product and pay a certain amount for it sum of money(price). The ownership right of the acquirer of a thing under a contract arises from the moment of its transfer, unless otherwise provided by law or contract. Consequently, unless otherwise established by the Tax Code of the Russian Federation, each case of transfer of ownership is recognized as a sale. In this case, an object of taxation arises, determined in accordance with the provisions of Chapter. 25 Tax Code of the Russian Federation.

Article 247 of the Tax Code of the Russian Federation determines that the object of taxation for corporate income tax is the profit received by the taxpayer. Profit for Russian organizations, in turn, income received is recognized, reduced by the amount of expenses incurred, which are determined in accordance with Chapter. 25 Tax Code of the Russian Federation. In accordance with Art. 249 of the Tax Code of the Russian Federation for the purpose of calculating income tax, income from sales is recognized as revenue from the sale of goods (work, services) as own production, and previously acquired, and proceeds from the sale of property rights. Expenses that reduce the tax base for the purposes of calculating income tax are recognized as justified (economically justified) and documented expenses, provided that they were incurred to carry out activities aimed at generating income (clause 1 of Article 252 of the Tax Code of the Russian Federation). Thus, in the case of disposal (write-off) of expired goods, the costs of their acquisition and further liquidation cannot be considered as part of the extraction of income from business activities and, therefore, are not subject to accounting as expenses for profit tax purposes.

Summer question tax accounting goods that have become unusable is especially relevant. After all, damage to products can be caused by weather conditions, such as heat. Let's understand all the vicissitudes of writing off damaged goods.

The sale of damaged goods is prohibited (Clause 5, Article 5 of the Law of the Russian Federation of 02/07/92 No. 2300-1 “On the Protection of Consumer Rights”). This means that expired or spoiled products must be removed from circulation and then destroyed or disposed of (clause 2 and clause 18 of the Regulations on the examination of low-quality and dangerous food raw materials and food products, their use or destruction, approved by the Decree of the Government of the Russian Federation dated September 29 .97 No. 1263).

Recycling and destruction: what's the difference?

Recycling and destruction are different concepts. Disposal involves the further use of low-quality and spoiled products or materials for purposes other than their intended purpose (Article 1 Federal Law dated January 2, 2000 No. 29-FZ “On the quality and safety of food products”). During recycling, some expired products are sold at reduced prices for further processing. Thus, food products are used in animal husbandry, fruits are used to make jam, alcohol or vinegar. Of course, such implementation is carried out with permission from state supervision and control authorities.

Products that cannot or are prohibited from disposal, such as expired medications, must be destroyed. Destruction involves the complete elimination of spoiled products, without the possibility of further use (even not for their intended purpose). The company can destroy the products on its own or with the help of a specialized organization.

In any case, this operation is formalized by an act signed by representatives of a specially created commission, which includes representatives of both the owner of the goods and the company responsible for their destruction. If the decision on liquidation is made based on the results of the Rospotrebnadzor examination, one copy of the act is submitted to the named authority within three days.

Income tax: will there be an expense?

For an accountant, the main question when destroying and disposing of damaged goods is whether it is possible to take into account their cost in expenses for profit tax purposes, as well as reflect the amount of costs for destruction (disposal) and examination. The ability to account for expenses directly depends on why the goods were damaged. The main reasons are expiration of the shelf life and violation of storage conditions (see diagram).

Expiration date

For a long time, the Russian Ministry of Finance did not allow the cost of goods subject to disposal (destruction) due to expiration to be included in expenses when calculating income tax (letters dated 05/07/2010 No. 03-03-06/1/315, dated 03/02/2010 No. 03-03-06/1/105, dated 06/09/2009 No. 03-03-06/1/374 and dated 07/28/2008 No. 03-03-06/1/434). To substantiate their position, specialists from the financial department gave the following arguments: the costs of purchasing goods and their further liquidation are not related to the extraction of future income, will not lead to an increase in the company’s profit and, therefore, are not taken into account in expenses for tax purposes, since the requirements of Art. . 252 of the Tax Code of the Russian Federation.

This year the position has changed in favor of organizations. Now the Russian Ministry of Finance believes that these costs can be taken into account when calculating income tax if they were incurred as part of business activities and are documented (letter dated 03/05/2011 No. 03-03-06/1/121).

In their explanations, regulatory authorities indicate that the main factor that allows reducing taxable profit is the organization’s intentions to obtain an economic effect as a result of its activities, as well as the justification of expenses, but not a specific result. A similar opinion in paragraph 9 of Resolution No. 53 dated October 12, 2006 is shared by the Plenum of the Supreme Arbitration Court of the Russian Federation.

Please note: the list of expenses given in Chapter 25 of the Tax Code of the Russian Federation is open. which allows you to reflect for profit tax purposes any documented and justified costs that can be recognized in accordance with subparagraph. 49 clause 1 art. 264 Tax Code of the Russian Federation.

Since the acquisition of goods is associated with business activities and is initially aimed at selling them and making a profit, expenses in the form of the cost of purchased goods subject to disposal (destruction), as well as costs associated with the liquidation of such goods, can be taken into account for profit tax purposes. True, provided that they are documented.

Note that the company could easily take into account the costs of disposal of goods when calculating income tax. After all, if we proceed from the concept of “disposal” given above, with such an operation the company sells goods, although not for their intended purpose. Therefore, it is impossible to say in this case that expenses are not related to activities aimed at generating income.

Taking into account the latest position of the Russian Ministry of Finance and the established arbitration practice (Resolution of the Federal Antimonopoly Service of the Moscow District dated 01.02.2008 No. KA-A40/14839-07-2), taxpayers can now recognize the costs of destroying expired goods when calculating income tax.

Improper storage

Violation of storage conditions is expressed, for example, in inappropriate temperature conditions in the room where the products are stored, or in incorrect display of the goods by the seller, which resulted in the unsuitability of the goods.

In such situations, the issue of tax accounting will be decided depending on who committed violations during the storage of goods (in this article we do not consider the situation when the conditions for storing goods were violated through no fault of their owner, for example, due to a power outage).

If the responsible employee is at fault (for example, the seller was supposed to keep the goods in the refrigerator, but did not fulfill the requirement), then the shortage as a result of damage to the goods is attributed to this employee as the guilty person. If the employee agrees with the damage caused, the cost of the damaged goods is subject to compensation from his funds, in particular by deduction from wages.

When the employee responsible for the goods is not at fault, the expenses are written off at the expense of the organization, that is, it is unlikely that it will be possible to take such expenses into account when calculating income tax (letter of the Ministry of Finance of Russia dated November 8, 2010 No. 03-03-06/1/695).

Weather conditions

Damage to goods can be caused by weather conditions, such as summer heat. Then the company has the right to reflect the cost of damaged products by including excess losses in non-operating expenses as losses from natural disasters and emergencies (subclause 6, clause 2, article 265 of the Tax Code of the Russian Federation). But we want to warn you that in such a situation a dispute may arise with the tax authorities and the organization must be ready to defend its position.

Analysis arbitration practice shows that in order to account for losses due to force majeure, the company should first of all take care of documentary evidence of the fact of an emergency (Resolution of the Federal Antimonopoly Service of the North-Western District dated December 21, 2009 No. A42-5562/2008). To do this, you need to contact the services that are involved in eliminating the consequences of such circumstances, in particular the Russian Ministry of Emergency Situations, internal affairs bodies, or, if we are talking about summer heat, the meteorological service.

To make the arguments stronger, it is important for the organization not only to document the emergency situation, but also to clearly show the direct connection between this fact and product losses. Internal documents will not be enough; it is better to seek an opinion from an independent expert.

Documents

As a rule, the fact of damage to property and materials is revealed after an inventory. Therefore, in order to write off the cost of damaged goods, it is necessary to have documents confirming this. In particular, the following must be completed:

Inventory list of inventory items (form No. INV-3);

Inventory report of shipped inventory items (form No. INV-4);

Inventory list of inventory items accepted for safekeeping (form No. INV-5);

Inventory report of inventory items in transit (Form No. INV-6).

Based on the results of the inventory, a comparison statement is drawn up in form No. INV-19, as well as a statement of accounting for the results identified by the inventory, in form No. INV-26.

If during the inventory a damaged product is discovered and the organization plans to discount it or write it off, the manager creates a commission and approves its composition by order. The commission includes a representative of the organization’s administration, for example a manager, and a financially responsible person. The commission's decision to mark down or write off damaged goods is made in writing. For this purpose, an act is drawn up in the following form:

- No. TORG-15 - when marking down (writing off) goods as a result of damage, damage or scrap;

- No. TORG-16 - when writing off goods that are not subject to further sale, in particular when their shelf life has expired.

There are greater chances of avoiding disputes with tax authorities when the company engages experts to write off damaged goods. Although the examination is not legally obligatory and its implementation is not required if there are clear signs of poor quality of the goods.

Thus, in order to take into account damaged goods in tax accounting and avoid disputes with inspectors, the organization must:

Record your losses with an act of the commission based on the inventory results;

Issue an internal document, for example an order signed by a manager, which clearly states what caused the loss of goods;

If necessary, obtain a certificate from the weather office about the weather conditions during the required period;

Obtain a document confirming the connection between losses and emergency circumstances, as well as the amount of damage caused. It is better if it is a certificate from the Russian Ministry of Emergency Situations or, if it is difficult to obtain, a conclusion from an independent expert.

VAT controversy

Writing off damaged goods not only concerns the correct calculation of income tax, but also affects the correct calculation of VAT.

Ministry of Finance: restore, period!

For several years, regulatory authorities have invariably demanded the restoration of VAT in all situations related to the early disposal of property, be it theft, liquidation or damage (see, for example, letters of the Ministry of Finance of Russia dated July 20, 2009 No. 03-03-06/1/480 , dated 01.11.2007 No. 03-07-15/175 and dated 31.07.2006 No. 03-04-11/132).

Tax officials refer to subparagraph. 2 p. 3 art. 170 of the Tax Code of the Russian Federation and are guided by the fact that in case of damage, goods can no longer be used for taxable transactions. This means that VAT must be restored in the period in which the damaged goods were written off.

The position of officials is quite controversial, and in court proceedings arbitration, as a rule, is on the side of the companies (Resolution of the Federal Antimonopoly Service of the West Siberian District dated October 1, 2010 No. A27-1420/2010).

According to the courts, Tax Code there is no obligation for the taxpayer to restore and pay to the budget the amounts claimed for deduction under material assets, written off to account 94 “Shortages and losses from damage to valuables.” Unusable property, in principle, ceases to be used in activities; write-off of goods does not imply their further use in any transactions, including those not subject to VAT. Therefore, there is no need to recalculate and restore the tax.

The organization decides independently whether to restore VAT or not. Moreover, if she intends to act contrary to the explanation given to officials, she will most likely have to defend her position in court.

The Supreme Arbitration Court of the Russian Federation is on the side of companies

The company has a high chance of winning a dispute with tax authorities in court. Most recently, the issue of restoring VAT when writing off damaged goods was considered by the Supreme arbitration court RF (resolution No. 3943/11 dated May 19, 2011). Let's see what exactly caused the dispute.

Often, a product manufacturer sells its products retail chains. In this case, the terms of the contract provide that goods not sold before the expiration of the established sales period are returned to the manufacturer.

According to the position of the Ministry of Finance of Russia, when returning goods, the buyer must issue an invoice, and the former seller must accept the submitted VAT for deduction (letter dated 03/07/2007 No. 03-07-15/29).

If the goods returned to the seller are not used by him in transactions subject to VAT, then the amounts of tax accepted for deduction when purchasing goods used for the production and (or) sale of the returned goods are restored and paid to the budget including tax period, in which the seller accepted the returned goods for accounting purposes.

Challenging the arguments of the main financial department, the taxpayer reached the Supreme Arbitration Court of the Russian Federation. Let us note that the court in this case sided with the company and agreed that the return of products with an expired sales period cannot be considered a sale for VAT purposes.

In addition, the Supreme Arbitration Court of the Russian Federation confirmed that when writing off damaged goods (including due to expiration of the shelf life), the amount of VAT previously legally accepted for deduction cannot be restored, since such a condition is not enshrined in clause 3 of Art. 170 Tax Code of the Russian Federation.

So, if, when writing off goods that have become unusable, the company decides not to restore the value added tax, if a dispute arises, it will be easier to prove the case, relying on the opinion of the Supreme Arbitration Court of the Russian Federation.