1С: Trade management 11.2 Consignment warehouses

In continuation of the topic of changes in 1C: Trade Management UT 11.2 in the "Warehouse" section, we will consider a completely new functionality "Consignment Warehouses". The relevance of this topic is difficult to underestimate. Today, safekeeping warehouses are becoming increasingly popular, which is explained by the growing importance of this logistics service.

First, let's look from a legal point of view, what is custody.

Responsible storage is a service that allows the client to place goods, cargo and other tangible property in modernly equipped warehouse areas of the supplier company. The main advantages of safekeeping are to reduce the cost of buying, renting or building your own warehouse, as well as activities related to logistics, cargo acceptance, maintenance and protection of the territory. First of all, safekeeping enables such companies to step aside completely from warehousing, focusing directly on the business. The benefit lies in the absence of the need to attract qualified specialists and investments in the construction and equipment of the warehouse. In addition, this service is especially relevant for companies that do not need a warehouse all the time, but only during individual purchases. With responsible storage, you do not overpay for renting unused space, but pay for storage after the fact.

Quite a few clients of our company used this service before. But this brought a lot of inconvenience. I had to keep records of safekeeping warehouses in another program. This took a lot of time and money. Some clients, with the help of Petersburg Business Solutions, were forced to refine their software products. With the release of the new version of UT 11.2, all the inconveniences and costs associated with this service in 1C have disappeared.

Below we will consider how the safekeeping scheme works in warehouses in 1C: UT 11.2

In version 1C: Trade Management ed. 11.1 there was no opportunity to keep records in safekeeping warehouses at all. This function appeared only in 1C: Trade Management rev.11.2.

New functionality in 1C: UT 11.2 "Consignment Warehouses" allows you to keep records of our goods in a consignment warehouse. So, we provide custody services. The goods remain our property. This means that our goods are stored in the warehouse. That is, now we can reflect in the program where, how and how much our goods are stored in consignment warehouses. It is important to understand that the possibility of providing safekeeping services by us (that is, when we provide a warehouse for safekeeping) is not provided for in the program. Accounting is only carried out if we are provided with this service.

The custodian organization can be:

Third Party Competitor.
- Own separate legal entity engaged in safekeeping warehouse processing. If the company does not have its own warehouse, then it uses the services of a third-party organization (contractor) for warehouse processing. If the company has its own legal entity engaged in warehouse processing or a separate subdivision - a warehouse, then the goods are transferred to the storage of their own organization.

We go to the card "Warehouse". Click on the "Set up escrow" hyperlink. Set the flag "Goods are transferred for safekeeping".

In the form "Filling out the terms of safekeeping", you must specify the following parameters:

It should be noted that the order scheme should not be used in the safekeeping warehouse. An additional condition is also important - if the warehouse attribute "Print prices" = "At cost", then the cost should be calculated. You can use the option "Calculate preliminary cost by scheduled task". To do this, go to the section "NSI and administration" → "Financial result and controlling".

Set the flag "Calculate the preliminary cost by a scheduled task."

There are standard printed forms for safekeeping warehouses. They are available if there is a safekeeping warehouse in the receipt/expenditure document:

MX-1 - Act on the acceptance and transfer of goods and materials for storage.

MX-3 - Act on the return of goods and materials deposited.

MX-2 - Journal of inventory of goods and materials deposited for the period.

The transfer of goods for safekeeping can be documented by the document "Movement of goods". Go to the section "Warehouse and delivery" → "Internal goods movement" → the document "Movement of goods". Here in the "Warehouse recipient" column, select a safekeeping warehouse. MX-1 and MX-3 can be printed from the Goods Movement documents. The return of goods from safekeeping can also be documented by the document "Movement of goods". At the same time, a printed form of the Act on the return of goods and materials deposited (MX-3) will be available.

The act of acceptance of the transfer of goods and materials (MX-1) will look like this:

Acceptance of goods from another organization can be documented by the document "Receipt of goods and services", and the return by the document "Return of goods to the supplier". Form MX-2 is located in the Warehouse and Delivery section. Looks like that:

Summing up, we will draw up a scheme for the implementation of safekeeping warehouses in 1C: Trade Management 11.2

If you have any questions, we will be happy to answer them.

Employees of the company "Petersburg Business Solutions" have extensive experience working with 1C software products. By contacting us, you will receive high-quality consultations, 100% legality of programs, guarantees for any type of work.

In the process of warehouse accounting, a situation may arise when you need to accept some goods or a batch of goods for storage. Of course, I would like to display its presence in the warehouse accounting program separately in order to avoid accidental confusion and not ship it to customers.

When does this situation occur? For example, a household appliance store, in addition to selling, provides service repair services. Thus, he accepts equipment for repair for storage. If the turnover and demand for services is small, then difficulties are unlikely to arise. If the department of the store has a huge warehouse, and its customers number in the thousands, then there is a need to control the movement of goods.

Goods posting

To place the goods for storage, you must use the document "Incoming goods receipts".

• To enter its interface, you need to go to the "Documents" menu, select the item "Stocks (Warehouse)" -\u003e "Receipt orders for goods".
• In the new document, you must set the type of operation and specify the following details:
  • Organization - the name of the organization on behalf of which the action is carried out on the goods;
  • Warehouse where this product is delivered;
  • Counterparty - an individual or organization from which this product was received for storage;
  • Goods - specify the nomenclatures, characteristics and quantity that arrives at the warehouse.

Attention! The checkbox must be checked Without the right to sell. This action eliminates the possibility of accidentally shipping this item from the warehouse during the sale.

In the future, in the process of conducting warehouse accounting, you can always control the situation using standard reports. For example, using the report "Analysis of the availability of goods in warehouses" you can clearly see how much goods are in storage.

True, these reports often display information not only about the goods in storage, but also about the goods reserved during the purchase process. The report “Goods in reserve in warehouses” will help to clarify the situation, where you can see which goods have been accepted for storage. In this case, the goods reserved during the sale process will not be displayed.

Goods consumption

When a stored item needs to be returned to its owner, you simply need to create a Goods Issue Note. To do this, you need to go to the "Documents" menu, select the item "Stocks (Warehouse)" -\u003e "Outgoing orders for goods". It is most convenient to enter an outgoing order on the basis of a previously posted incoming order.

Of course, the service rendered (repair or storage) itself is entered using sales documents (“Sale of goods and services” and “KKM check”).

Many businesses do not own warehouse space and turn to other companies to provide storage services. Nowadays, such a commercial operation is becoming widespread. A storage agreement is concluded between the participants in the operations, where the “custodian” is the person who is obliged to store the goods and materials, and the “depositor”, the one who transfers for storage. How to keep accounting records for the responsible storage of goods and materials, we will consider in our article.

Purpose of the storage agreement

The main document for responsible storage of goods is a storage agreement. This is a special type of document, which is described in detail in Chapter 47 of the Civil Code of the Russian Federation.

Contracts are divided, depending on the storage location, into the following subspecies:

• In collateral institutions;
• For own warehouses;
• in banking institutions;
• In the storage rooms of transport companies;
• For the storage of goods and materials that are the subject of a dispute.

Contractual obligations are concluded between the custodian and bailor. Both an individual and a legal entity can act as a custodian, but the conditions for them are different:

• The main requirement for an individual is legal capacity;
• For a legal entity - an open type of activity for the provision of services for the storage of goods and materials.

Contractual obligations are concluded in writing between any counterparties and reflect the actions:

• Preservation of useful properties of products for a certain period of time;
• Implementation of object preservation;
• Upon completion of contractual obligations or upon request, the custodian returns the object of storage to the bailor.

In the contract, the term for the provision of services may be limited to a specific time or without specifying a period. For an unlimited period, the bailee is obliged to comply with contractual obligations on demand by the bailor.

You need to know that the storage of certain goods (chemical or firearms) requires a license.

Preparation of warehouse documents for the storage of goods and materials

A storage agreement can be replaced by a document such as a double warehouse receipt, which has two parts:

1. Warehouse certificate;
2. Pledge certificate.

Required information for both parts:

• Name of the counterparty-custodian and location for the safety of goods and materials;
• Serial number of the warehouse certificate;
• The name of the legal entity or full name of the individual who are the bailors and their location;
• Name of goods and materials with the quantity handed over for safety;
• Indication of information about the storage period;
• Amount and information on payment for services rendered;
• Indicate the date of issue of the certificate.

The document is signed by the responsible person and stamped.

In addition to the storage agreement or warehouse documents, the following documents are mandatory:

• Upon receipt of goods and materials, an Act of acceptance and transfer of the form No. МХ-1 is drawn up;
• When the goods are handed over to the bailor, Act No. МХ-3 is drawn up. The Act fixes the amount and amount of work performed by the custodian.

After the bailor accepts his goods, he must sign in the journal No. МХ-2 about the absence of a claim against the custodian.

To provide services for the storage of goods and materials to the population, standard forms No. MX-1, No. MX-2, No. MX-3, and forms developed independently (receipts, checks, tokens) can become a document.

If, upon acceptance of goods for safekeeping, a defect is detected, then it is possible not to draw up documents for defective products. Simply refuse to accept the goods, fixing the refusal in writing.

Accounting records of operations for accounting for goods for safekeeping

Here are the situations of accounting for safekeeping with the custodian and bailor:

1. The custodian organization registers the receipt of goods and materials to its own warehouses by several operations.

Here's an example:

The company brought products for storage worth 203,000 rubles, the amount of services rendered for the safety of products amounted to 18,520 rubles. (including VAT 2825.00).

1. In the example above, consider accounting for the bailor:

We must not forget that during long-term storage of goods in the warehouse of the custodian without the right to transfer to ownership, the tax office may consider that he provides the service free of charge and charge additional taxes. The custodian counterparty will be credited with non-operating income in the amount of the market value of services rendered free of charge for the safety of goods and VAT. Increasing taxes results in arrears, penalties and fines.

Failure to comply with contractual obligations for the storage of goods and materials

Situations where there is a breach of contractual obligations:

1. The bailor, after the end of contractual obligations, did not take the goods and materials. In this case, the custodian company must notify him in writing. In case of "silence" of the bailor, the custodian has the right to dispose of the goods, selling it at the price at which the goods and materials were deposited.

If the value of the object is more than 100 minimum wages, then such goods must be sold through an auction. This amount is transferred to the bailor minus the costs for the safety and sale of goods and materials. The goods and materials sold by the bailor are income.

Example: Nantes LLC transferred construction materials worth 123,000 rubles for storage to Scorpio LLC, incl. VAT 18762.00, for a period of 3 months. The cost of services rendered amounted to 27,600 rubles. (VAT 4210.00).

Upon the expiration of the contractual terms, the goods were not taken out of the custodian's warehouse and no action was taken on written notice. LLC "Scorpion" within a month sold goods in the amount of 203,000 rubles, including VAT 30,966.00. Implementation costs amounted to 10,120 rubles. (including VAT 1543.00) 165,280 rubles were transferred to the settlement account of Nantes LLC. (203 000-27 600-10 120).

Postings at Nantes LLC:

• Dt51 Kt76 - 165,280 rubles, payment for goods sold from Scorpion LLC;
• Dt62 Kt90.01 - 203,000 rubles. - proceeds from the sale of goods and materials by the custodian;
• Dt90.02 Kt41 - 123,000 rubles, the cost of goods was written off;
• Dt90.03 Kt68 - 30,966 rubles, VAT on goods sold;
• Dt44 Kt60 – 31,967((27600-4210)+(10120-1543)) rubles, sales expenses written off;
• Dt19 Kt60 - 5753 (4210 + 1543) rubles, VAT, from the services provided for the preservation and sale of goods and materials;
• Dt60 Kt76 - 37,720 (27,600 + 10,120) rubles, debt for services for the preservation and sale of goods and materials;
• Dt68 Kt19 - 5753 rubles, accepted for deduction of VAT on the amounts for services rendered;
• Dt76 Kt62 - 165,280 rubles, offset of the buyer's debt for the goods sold.

1. The terms of the agreement on the preservation of the object are violated. During storage, the goods lost their qualities in excess of the norms of natural loss. The custodian is responsible for the quality of the protected goods, and if he does not prove his innocence in the damage to goods and materials, then he will have to compensate the losses incurred by the bailor in full. Such income from the bailor is non-operating.

But the bailor, who did not inform the custodian of information about changes in the quality of the goods, may also be guilty. Such losses are reimbursed by the bailor to the custodian and expenses are considered non-operating, which reduces the taxable base for calculating tax.

In case of unforeseen extraordinary expenses of the custodian, which exceed the usual expenses, the custodian sends a written request for reimbursement of expenses to the bailor. If the answer is not received, then such action is considered the consent of the bailor.

1. Early termination of contractual obligations by the custodian. Then the custodian company cannot count on payment for the services rendered by the protected goods and materials;
2. Safety with depersonalization. The transferred goods for the preservation of one bailor are mixed with the same type of goods of other bailors. The return of the goods takes place in equal parts of the corresponding quality;
3. The right to dispose of inventory. If the custodian has such a right, then he can sell it, therefore, the custodian cannot return the products to the bailor. Such relations are formalized by the provision on the loan agreement. Consider accounting for safekeeping:

Example: Mayak LLC transfers goods for storage with the right to dispose in the amount of 145,000.00 (including VAT 22,118.00). Shelf life is 2 months, for which Mayak LLC must pay for the services rendered for the preservation of goods and materials 5350 rubles. (including VAT 816.00).

Formation of postings at Mayak LLC:

• Dt58.03 Kt41 - 122,882 rubles, transfer of goods for storage with the right of disposal;
• Dt58.03 Kt68 - 22,118 rubles. - reflected VAT.

When returning goods to the warehouse of Mayak LLC, the accountant performs the following posting operations:

• Dt41 Kt58.03 - 112,882 rubles, return of goods to the warehouse;
• Dt19 Kt58.03 - 22,118 rubles, including VAT;
• Dt68 Kt19 - 22,118 rubles, VAT deductible;
• Dt60 Kt51 - 5350 rubles, payment for services rendered;
• Dt41 Kt60 - 4534 rubles, the costs of the protected object for sale were written off;
• Dt 19 Kt60 - 816 rubles, the amount of VAT is allocated;
• Dt68 Kt19 - 816 rubles, VAT deductible.

Accounting with the custodian in respect of income and expenses from custody services are ordinary activities.

Consignment warehouses

The mechanism for accounting for goods in safekeeping warehouses can be applied:

• if the company uses the services of a third-party organization for warehouse processing (for example, it does not have its own warehouse);
• if the company has its own separate legal entity that is engaged in warehousing operations for safekeeping.

A warehouse of any type (wholesale or retail store) can be assigned as a safekeeping warehouse.

A hyperlink is provided to configure the escrow settings Set up escrow in the warehouse card, which provides access to the . This hyperlink is active in the warehouse card, for which the use of the order document flow scheme is not established for the receipt, shipment and reflection of surpluses, shortages and damage to goods.

The conditions for responsible storage are shown in the figure:

In the shape of Completing the terms of safekeeping you need to specify the following parameters:

• Goods are transferred for safekeeping– a parameter that determines that the warehouse operates in the safekeeping mode. Setting this parameter allows you to fill in the conditions of safekeeping;
• Custodian organization- own organization (or own counterparty) responsible for storing goods in a warehouse. Own organization is selected from the list Organizations registered in the database. Own counterparty is selected from the list Counterparties, registered in the database;
• Storage duration- indicates the period of storage of goods (in days) or the option of storage "on demand";
• Goods storage conditions– additional comments entered in any form.

The terms of safekeeping are used for printing unified forms.

Printable forms have been added for documents of receipt and expense/write-off of goods:

• for documents of receipt of goods to a safekeeping warehouse - a printed form Certificate of acceptance and transfer of goods and materials for storage (MX-1);
• for documents of expenditure/write-off of goods from a safekeeping warehouse – Act on the return of goods and materials deposited (MX-3).

To be able to print the certificate of acceptance and transfer of goods and materials for storage (MX-1), the following conditions must be met:

• the custodian organization (own organization/own counterparty) must be different from the organization specified in the receipt document;
• for goods, the calculation of the cost price must be made if they are accepted to a safekeeping warehouse, for which in the field Print prices set value At cost.

Also, for printing unified forms for the safekeeping warehouse for a certain period, a workplace has been added Warehouse and Shipping - Warehouse Reports - Inventory Analysis - Deposited Inventory Log (MX-2).

This workplace allows you to:

• print the register of inventory items deposited, on command Print MX-2. The following information is displayed in the log:
  • inventory items accepted for safekeeping;
  • inventory items returned from safekeeping;
  • document on the acceptance of inventory items;
  • return document;
  • date of acceptance of inventory items deposited;
• print the act of acceptance and transfer of inventory items on command Batch printing MX-1, MX-3 - Certificates of acceptance and transfer for storage of goods and materials (MX-1);
• print an act on the return of inventory items deposited, on command Batch Printing MX-1, MX-3 - Certificates of return of goods and materials deposited (MX-3);
• batch print MX-1, MX-3 on command Batch printing MX-1, MX-3 - Acts (MX-1, MX-3).
• Printing of unified forms is carried out in accordance with the following parameters:
• period of responsible storage of goods - field Period from to;
• custodian organization - field Custodian organization.

These parameters are indicated in the register of inventory items deposited.

Our organization gives goods and materials for safekeeping. What document should we draw up and what kind of postings should we make?

Sign a storage agreement. If the organization to which you transfer goods and materials for safekeeping, storage is an entrepreneurial activity (warehouses), instead of concluding an agreement, you may be issued a simple (double) warehouse certificate, which indicates the conditions and period of storage of goods and materials.

Document the transfer of goods and materials with an act of acceptance and transfer in the form No. МХ-1. When returning goods and materials, an act is drawn up in the form No. МХ-3. After returning the goods and materials, you must confirm the absence of claims against the custodian organization by signing the journal in the form No. МХ-2.

Make entries in the ledger:

Loan 002– Transfer of goods and materials for safekeeping

Debit 002– Return of goods and materials from safekeeping.

The rationale for this position is given below in the materials from the Glavbukh System (VIP version)

Organizations can provide paid services for the storage of inventory items (inventory and materials) belonging to other persons. The relationship between them is regulated by Chapter 47 of the Civil Code of the Russian Federation "Storage Agreement". The party accepting goods and materials for storage is called the custodian, and the party transferring goods and materials for storage is called the bailor.

Storage agreement

The storage agreement is concluded in writing (subclause 1, clause 1, article 161, clause 1, article 887 of the Civil Code of the Russian Federation). Organizations for which storage is a business activity (warehouses), instead of concluding an agreement, can issue a simple (double) warehouse certificate, which indicates the conditions and period of storage of goods and materials (Articles 887, 913, 917 of the Civil Code of the Russian Federation). If the bailor does not take the goods and materials transferred for storage within the time period established by the agreement, the custodian has the right to sell them by warning their owner * (Clause 2, Article 899 of the Civil Code of the Russian Federation).

Receipt of goods and materials for storage

Document the receipt of goods and materials for storage from organizations and entrepreneurs with an act of acceptance and transfer in the form No. МХ-1. When goods and materials are returned to the bailor, an act is drawn up in the form No. МХ-3. In addition to the list of goods and materials returned, this act indicates the volume and cost of services provided by the custodian. Therefore, it is not necessary to draw up additional documents on the provision of services related to storage.

After receiving the goods and materials deposited, the bailor must confirm the absence of claims against the custodian organization by signing the journal in the form No. МХ-2.*

This procedure is established by the instructions approved by the Decree of the State Statistics Committee of Russia dated August 9, 1999 No. 66.

A unified form of the document, which formalizes the acceptance of goods and materials for storage from the population, has not been established. Therefore, when providing storage services to the population, an organization can use standard forms No. MX-1, No. MX-2, No. MX-3 or similar documents developed independently: receipts, receipts, numbered tokens, etc. The issuance of any of these documents will be mean that the storage agreement is concluded in writing (clause 2 of article 887 of the Civil Code of the Russian Federation).

accounting

Inventory and materials accepted for storage are not the property of the custodian, therefore they are accounted for separately from his own property on off-balance sheet account 002 “Materials accepted for safekeeping” (clause 10 of the Guidelines approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n ). Analytical accounting on this account is kept in the context of the owners of goods and materials, by grades and places of storage (Instructions for the chart of accounts).

Receipt of goods and materials for storage, as well as their return to the owner, reflect the postings:

Debit 002
– received goods and materials for safekeeping;

Loan 002
– goods and materials accepted for storage are returned.*

Incomes and expenses related to the provision of storage services, custodians (warehouses) are recorded in accounting as income and expenses for ordinary activities (clause 5 of PBU 10/99, clause 5 of PBU 9/99).

Situation:whether it is necessary to monthly reflect the proceeds from the sale of storage services in the accounting of the custodian (warehouse). The storage agreement is concluded for a period exceeding one month (mod = 112, id = 38297)

Yes need.

For custodians (warehouses), the proceeds from the sale of storage services are income from ordinary activities (clause 5 of PBU 9/99). Revenue is accepted for accounting in an amount equal to the amount of cash receipts and (or) the amount of receivables (paragraph 6 of PBU 9/99).

Revenue is reflected in accounting when the following conditions are met:
- the organization has the right to receive it;
- the amount of revenue can be determined;
- the service is actually rendered to the customer;
– the costs associated with the operation can be determined.

Such rules are established by paragraph 12 of PBU 9/99.

When providing storage services, all of the above conditions can be recognized as fulfilled on the last day of each month during the period of the contract. Moreover, the custodian has the right to receive remuneration, even if the storage agreement is terminated ahead of schedule (clause 3 of article 896 of the Civil Code of the Russian Federation). The reward will also be received in the event that the owner refuses the goods and materials transferred for storage. The custodian can sell such property (with notification of the owner) (clause 2 of article 899 of the Civil Code of the Russian Federation). Consequently, the proceeds from the provision of services under a storage agreement, the custodian should be reflected in accounting at the end of each reporting period, that is, monthly (clause 29 of the Regulations on Accounting and Reporting).

For small businesses (except for issuers of publicly placed securities) a special procedure for accounting for income and expenses is provided. For more information on this, see How to organize accounting by small businesses.

off-balance sheet

Off-balance account 002 is also used by organizations in cases where they are not linked by a storage agreement.

In particular, purchasing organizations reflect on this account goods and materials received:
- from the supplier and from the payment of which the buyer refused on a legal basis (non-compliance of the assortment, quantity or quality specified in the contract);
- under contracts providing for the transfer of ownership to the buyer only after payment (or other events).

In accounting, the movement of such goods and materials is reflected in the postings:

Debit 002
– goods and materials that are not subject to payment due to violation of the terms of the supply agreement are accepted for safekeeping;

Loan 002
- debited from the off-balance sheet accounting of goods and materials that are not payable and returned to the supplier;

Debit 002
- goods and materials not subject to expenditure (use) before payment are accepted for safekeeping (under an agreement with special conditions for the transfer of ownership);

Loan 002
- written off from the off-balance sheet accounting of goods and materials in connection with the transfer of ownership to the buyer;

Debit 10 (08, 41...) Credit 60
- accepted on the balance sheet of goods and materials, the ownership of which has passed to the buyer.

Supplier organizations reflect on account 002 goods and materials that became the property of the buyer, but were not taken out by him from the supplier's warehouse:

Debit 002
– accepted for safekeeping of goods and materials not exported by the buyer;

Loan 002
- written off from the off-balance sheet accounting of goods and materials left by the buyer for safekeeping.

This procedure follows from the provisions of the Instructions for the chart of accounts.

Inventory and materials recorded on account 002 in the above cases are not received under a storage agreement. Therefore, it is not necessary to draw up documents on the acceptance and transfer of goods and materials in the forms No. MX-1, No. MX-2 and No. MX-3. This is explained by the fact that these documents are intended for registration of the transfer of goods and materials under a storage agreement. And suppliers and buyers act within the framework of contracts of sale (supply). Therefore, in this case, when receiving and transferring goods and materials, draw up consignment notes (for example, according to the forms No. TORG-12, No. 1-T, No. M-15).

An example of accounting for the acquisition of materials under a sale and purchase agreement with a special procedure for the transfer of ownership. Ownership of the shipped materials passes from the seller to the buyer only after their payment

CJSC Alfa purchased materials worth 118,000 rubles. (including VAT - 18,000 rubles). According to the terms of the contract, the ownership of the materials passes to Alfa only after they have been paid for. The materials were handed over to the buyer on October 18, and paid for on November 15. The materials are intended for conducting activities subject to VAT.

Alpha has the following entries:

Debit 002
- 118,000 rubles. – materials that are not subject to consumption before payment are accepted for safekeeping (at the cost indicated in the accompanying documents, including VAT).

Debit 60 Credit 51
- 118,000 rubles. - money was transferred for the received materials;

Loan 002
- 118,000 rubles. - written off materials from off-balance sheet accounting in connection with the transfer of ownership;

Debit 10 Credit 60
- 100,000 rubles. (118,000 rubles - 18,000 rubles) - materials are taken into account as part of own working capital;

Debit 19 Credit 60
- 18,000 rubles. – allocated VAT on capitalized materials;

Debit 68 subaccount "VAT settlements" Credit 19
- 18,000 rubles. – accepted for deduction of VAT on capitalized materials (based on the supplier's invoice).

Attention: if the buyer stores goods and materials for a long time, the ownership of which has not been transferred to him, the tax office may consider that he provides storage services to the seller free of charge. A similar situation may arise during long-term storage at the seller's warehouse of goods and materials not exported by the buyer. In both cases, organizations may be charged additional taxes.

If the tax inspectorate proves that a hidden form of a storage agreement has arisen in relations between organizations, then the organization that stores the goods of its counterparty will be credited with non-operating income in the amount of the market value of the service provided free of charge for the storage of goods and materials (clause 8 of article 250 of the Tax Code of the Russian Federation). In addition, organizations can charge VAT on the market value of services rendered free of charge (clause 1, article 39, clause 1, article 146 of the Tax Code of the Russian Federation). An increase in the tax base for VAT and income tax will lead to the formation of arrears, and, as a result, to the accrual of penalties and fines (Articles 75, 120, 122 of the Tax Code of the Russian Federation).

The chief accountant advises: the claims of the tax inspectorate in connection with the storage of goods and materials, which are not the property of the buyer before payment, as well as goods and materials not taken out of the seller's warehouse, can be avoided. To do this, the contract of sale (delivery) should include additional conditions.

Both the seller and the buyer need to prove that the storage of the counterparty's goods is carried out under the contract of sale (delivery). Evidence can be the provisions of the contract, according to which the buyer:
- a certain period is allotted to take the goods out of the supplier's warehouse;
- a deadline for payment for goods is established (under contracts with a special procedure for the transfer of ownership);
- the right is granted not to pay for the goods until the end of the check of its quality and completeness (with an indication of the timing of this check).

Elena Popova