Transfer of payment from one contract to another. Transfer of receivables from one contract to another. Debt Adjustment: Key Theoretical and Practical Points

Publication date: 01/22/2018

The control ratios for RSV have changed again

The next changes combine the additions on control ratios that were released in June and December 2017. Now, when checking the Calculation of insurance premiums, you need to focus on the Letter of the Federal Tax Service of the Russian Federation of December 29, 2017 N GD-4-11 / 27043@.

We reviewed the new control ratios at our online seminar "", a recording of the seminar is available on the BukhExpert8 website.

From 01/01/2018, new income and deduction codes for 2-personal income tax came into force

There are new codes for Income Statement individual(Form 2-NDFL) (hereinafter - Help):

5 new income codes:

• 2013 - compensation for unused vacation;
• 2014 - payment of severance pay upon dismissal in excess of three months of earnings (for Far North- in excess of six months of earnings);
• 2301 - income in the form of fines and penalties under the Law on the Protection of Consumer Rights;
• 2611 - bad debts of an individual written off the balance sheet;
• 3023 - income in the form of interest (coupons) on bonds Russian organizations released since 2017.

New checkout code:

• 619 - deduction in the amount of profit from operations on the investment account.

In ZUP 3.1 and 2.5, the necessary adjustments to the configuration have already been made. In 1C Accounting 3.0, changes are scheduled for 01/31/2018.

The Ministry of Finance has updated the list of cases when organizations are subject to mandatory audit

The Ministry of Finance has published a new document List of cases of a mandatory audit of accounting (financial) statements for 2017.

The document lists 71 cases for statutory audit. For each case, it is written:

• on the basis of which law a mandatory audit is carried out;
• type of reporting subject to audit;
• who should conduct the statutory audit.

If the benefit on insurance premiums is lost, the employer is obliged to recalculate the contributions from the beginning of the year, fines and penalties are not charged

This position is set out by the Ministry of Finance of the Russian Federation in Letters No. 03-15-06/83796 dated December 14, 2017, and No. 03-15-06/85550 dated December 21, 2017. The Letters dealt with cases when an organization lost the right to a reduced tariff due to exceeding the maximum amount of income.

Check if you are on the list of organizations required to submit a report on prices for building materials on the FSIS CA portal

Installed in 2016 The procedure for monitoring the prices of construction resources, according to which organizations must provide information necessary for the formation estimated prices building resources (Decree of the Government of the Russian Federation of December 23, 2016 N 1452).

The obligation to provide this information is established for legal entities, which:

• have been notified of the need to provide such information;
• listed on the portal of the Federal State information system pricing in construction (FSIS CA);

For 2018, the list of legal entities (manufacturers, importers, tenants of railway cars, river, sea, air carriers) that are required to submit data to determine the estimated prices of building resources on the FSIS CA portal has already been approved.

You can check whether your organization must submit a new report on the FSIS CA portal

Child benefits and funeral allowance from 01.02.2018 will be indexed by 2.5%

The statistical authorities published the consumer price growth index for 2017, it amounted to 2.5%. It should be noted that the growth of 3.2% was earlier predicted. The final coefficient of indexation of benefits will be established by a government decree. We have already updated the leaflet "" for you, taking into account the indexation factor for benefits of 1.025. The new allowance amounts are implemented in the ZUP version 3.1.4.164 (release date: 01/22/2018).

Question on 1C: 8 - How to transfer an advance from one contract to another, both for suppliers and buyers?

How to transfer an advance from one contract to another, both with suppliers and buyers, in order to correctly take into account advances issued or received, if there are any cash?

Regulatory regulation

When transferring an advance (overpayment) from one contract to another, the supplier and the buyer sign an additional agreement to the old contract, where they agree that the advance (overpayment) “transfers” to the new contract.

The issue of transferring the advance and accepting VAT for deduction from the supplier, as well as restoring VAT from the buyer, has not been fully resolved by law. When signing an agreement on the transfer of an advance to another contract:

• the supplier has no grounds to deduct VAT previously paid from the advance payment, since the advance payment was not returned to the buyer. VAT in such situations can be deductible if the conditions are met (paragraph 2, clause 5, article 171 of the Tax Code of the Russian Federation):
  • the contract is terminated (changed);
  • the advance is returned to the buyer.

This position of the Ministry of Finance of the Russian Federation is set out in. The Ministry of Finance offers the supplier to accept VAT deductible on the transferred advance at the time of shipment under the new contract.

As for the position of the buyer, the situation here is ambiguous. In our opinion, in this case, one can also be guided by the logic of the Ministry of Finance and consider the situation as a mirror of the situation for the supplier, i.e.:

• the buyer - should not recover the VAT previously accepted for deduction under the old contract at the time of the "transfer" of the advance to another contract, because the obligation to restore VAT upon termination of the contract arises under the following conditions (clause 3 clause 3 article 171 of the Tax Code of the Russian Federation):
  • the contract is terminated (changed);
  • the advance is returned to the buyer.

Those. the obligation to restore VAT in terms of the advance payment under the new contract will arise at the time of shipment of goods (works, services) under it.

Transferring an advance from an old contract to a new one (accounted for by the supplier)

The transfer of an advance (overpayment) from the old contract to a new supplier is made by a document Debt Adjustment type of operation Debt carryover from section:

• Sales - Settlements with counterparties - Debt adjustment.

Filling out the document for the supplier is carried out as follows:

• Postpone — Buyer advances;
• Buyer (creditor) – purchasing organization;
• New buyer - the same organization

In the tabular section on the button Fill automatically filled in:

• Treaty– number and date of the old contract;
• Settlement document - the document on which the advance payment was received;
• Amount (Amount of settlements) - the amount of the advance to be transferred;
• accounting account- the account on which the received advance was taken into account - "Calculations on advances received."

You need to specify:

• New treaty - a new contract to which the buyer's advance is transferred;
• New account- "Calculations on advances received."

Document postings

The document generates the wiring:

• Dt 62.02 / Counterparty / Old contract Kt 62.02 / Counterparty / New contract - the buyer's advance was transferred from the old contract to the new one.

Transferring an advance from an old contract to a new one (accounted for by the buyer)

The transfer of the advance (overpayment) from the old contract to the new one by the buyer is made by a document Debt Adjustment type of operation Debt carryover from section.

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• Judgments

Y. Gamaley, Department Manager

consulting LLP "BDO Kazakhstanaudit"

HOW IS THE TRANSFER OF THE PAID AMOUNT UNDER ONE CONTRACT FOR THE PERFORMANCE OF ANOTHER CONTRACT?

The LLP entered into an agreement under which there was a payment from the client in the amount of 250,000 tenge, and the sale was in the amount of 140,000 tenge. Now this contract has been terminated and a new one is planned to be concluded next year. How can the remaining overpayment in the amount of 110,000 tenge be transferred to a new contract, since they do not want to return this amount? How to arrange correctly this procedure according to the documents? How to reflect in 1C?

An act of reconciliation of mutual settlements is a document that reflects the status of settlements for a certain period of time between two counterparties. Despite the fact that the legislation does not stipulate the obligation to draw up reconciliation acts, this should be done regularly. Timely reconciliation will eliminate errors in the tax and financial statements. The act of reconciliation also testifies to the recognition of debt by the counterparty.

The act of reconciliation of mutual settlements must be drawn up in 2 copies, which are signed by two officials: the chief accountant and the head of the enterprise. Both copies of the act must be endorsed by the seal. One copy remains at the enterprise, the other is transferred to the counterparty. The data of the reconciliation act of the organization that initiated the reconciliation must completely match the data of the counterparty enterprise. IN otherwise at the end of the document, information regarding the discrepancies should be recorded.

Usually, acts of reconciliation of mutual settlements are made under some kind of supply agreement. Reconciliations are also possible for all commercial transactions for a certain period of time of interest to the organization.

Thus, an organization that transferred funds and did not receive the goods in full must initiate the signing of an act of reconciliation of mutual settlements, in which the debt of the supplier enterprise in the amount of 110,000 tenge will be recorded.

At the same time, you need to know that in accordance with paragraph 1 of Article 282 of the Civil Code, by virtue of a monetary obligation, one person (debtor) is obliged to pay money to another person (creditor), and the creditor has the right to demand from the debtor the fulfillment of his obligation to pay money (loan money and other commitments). To obligations to pay money under a onerous contract, obligations to indemnify and pay a penalty, as well as obligations arising from infliction of harm or unjust enrichment, the rules on a monetary obligation are applied, unless otherwise established by the Civil Code, legislative acts of the Republic of Kazakhstan or follows from the essence obligations.

Thus, the buyer company can always apply in writing to the supplier company with a request (demand) to return the overpaid money, and in case of refusal, apply to the judicial authorities.

If the company-buyer does not object to the overpaid money being offset in the future, then the overpaid under one agreement may be offset against payments under another agreement with the same counterparty.

In accordance with paragraph 1 of Article 370 of the Civil Code, an obligation shall be terminated in whole or in part by offsetting a homogeneous counter claim, the term of which has come or the term of which has not been specified or is determined by the moment of demand. For set-off, a statement by one party is sufficient.

Thus, for offsetting (the remaining obligations of the supplier company will be satisfied against future deliveries of products), a statement from one party is sufficient (that is, the buyer company can declare this to the supplier in writing).

However, nothing prevents the parties from making a set-off by signing an appropriate bilateral agreement. The set-off agreement must be in writing. To do this, it is enough either this year after signing the act of reconciliation of mutual settlements, or when signing a new agreement next year, to conclude a written agreement on offsetting the amount of 110,000 tenge paid towards the execution of the agreement “this year” against the execution of the agreement “next year ". The agreement is signed by the heads of companies or other persons authorized to do so by the charter, power of attorney or order.

In the accounting of the buying company, upon completion of the contract "this year", a debt in the amount of 110,000 tenge from account 1610 "Short-term advances issued" should be transferred to account 1280 "Other short-term receivables", that is, Debit 1280 - Credit 1610. (So as the contract is “closed”, the supplier company is not going to return the advance, so this reclassification operation accounts receivable will faithfully reflect the financial position of the acquiring company).

Accordingly, account 1280 should have a subconto, which will reflect the contract "this year".

After the conclusion of the contract next year, it is necessary to change the subconto in account 1280: from the contract "this year" to the subconto of the contract "next year". That is, the wiring will be as follows:

Debit 1280 (subconto contract "next year");

Credit 1280 (subconto agreement "this year").

It is possible to use account 1610 "Short-term advances issued" again after the conclusion of the contract next year by performing the following operation in the accounting in the amount of 110,000 tenge:

Debit 1610 (subconto of the "next year" agreement);

Credit 1280 (subconto of the contract "this year").

It is not possible to deduct advance VAT on the date of agreement on the transfer of advance payment. VAT amounts calculated and paid by sellers to the budget from the amount of the advance are subject to deductions, upon termination of the contract and the return of the corresponding amounts of advance payments (clause 5, article 171 of the Tax Code of the Russian Federation). By transferring an advance payment to another contract, you bear certain tax risks(For more details, see "Program 1C: Accounting 8 rev. 3.0"). If you take a bold position, then it will be possible to deduct VAT only from the date of actual shipment of the goods (clause 8, article 171, clause 6 article 172 of the Tax Code of the Russian Federation).

Then in the program to transfer the advance to another contract with a counterparty, you must do the following:

Step 1 - Register a new contract with the counterparty.

Step 2 - Transfer the advance payment to a new contract with the “Debt Adjustment” document (Section Sales - Settlements with Counterparties - Debt Adjustment).

Step 3 - The sale of goods must be carried out under a new contract (document "Sale of goods").

The advance invoice will be registered automatically in the Purchase Book and based on this VAT will be deductible.

Step 4 - Check mutual settlements with a counterparty under contracts and VAT calculations on advances received using reports.

Transferring an advance from one contract to another

Regulatory regulation

When transferring an advance (overpayment) from one contract to another, the supplier and the buyer sign an additional agreement to the old contract, where they agree that the advance (overpayment) “transfers” to the new contract.

The issue of transferring the advance and accepting VAT for deduction from the supplier, as well as restoring VAT from the buyer, has not been fully resolved by law. When signing an agreement on the transfer of an advance to another contract:

• the supplier has no grounds to deduct VAT previously paid from the advance payment, since the advance payment was not returned to the buyer. VAT in such situations can be deductible if the conditions are met (paragraph 2, clause 5, article 171 of the Tax Code of the Russian Federation):
  • the contract is terminated (changed);
  • the advance is returned to the buyer.

This position of the Ministry of Finance of the Russian Federation is set out in Letter No. 03-07-11/41972 dated July 18, 2016. The Ministry of Finance offers the supplier to accept VAT deductible on the transferred advance at the time of shipment under the new contract.

As for the position of the buyer, the situation here is ambiguous. In our opinion, in this case, one can also be guided by the logic of the Ministry of Finance and consider the situation as a mirror of the situation for the supplier, i.e.:

• the buyer - should not recover the VAT previously accepted for deduction under the old contract at the time of the "transfer" of the advance to another contract, because the obligation to restore VAT upon termination of the contract arises under the following conditions (clause 3 clause 3 article 171 of the Tax Code of the Russian Federation):
  • the contract is terminated (changed);
  • the advance is returned to the buyer.

Those. the obligation to restore VAT in terms of the advance payment under the new contract will arise at the time of shipment of goods (works, services) under it.

Transferring an advance from an old contract to a new one (accounted for by the supplier)

The transfer of an advance (overpayment) from the old contract to a new one, by the supplier, is made by a document Debt Adjustment type of operation Debt carryover from section:

• Sales - Settlements with counterparties - Debt adjustment.

Filling out the document for the supplier is carried out as follows:

• Postpone — Buyer advances;
• Buyer (creditor) – purchasing organization;
• New buyer - the same organization

In the tabular section on the button Fill automatically filled in:

• Treaty– number and date of the old contract;
• Settlement document - the document on which the advance payment was received;
• Amount (Amount of settlements) - the amount of the advance to be transferred;
• accounting account- the account on which the received advance was taken into account - 62.02 "Settlements on advances received".

You need to specify:

• New treaty - a new contract to which the buyer's advance is transferred;
• New account- 62.02 "Settlements on advances received."

Document postings

The document forms the posting

• Dt 62.02 / Counterparty / Old contract Kt 62.02 / Counterparty / New contract - the buyer's advance was transferred from the old contract to the new one.

Transferring an advance from an old contract to a new one (accounted for by the buyer)

The transfer of the advance (overpayment) from the old contract to the new one by the buyer is made by a document Debt Adjustment type of operation Debt carryover from section:

• Purchases - Settlements with counterparties - Debt adjustment

Filling out the document for the buyer is carried out as follows:

• Postpone — Supplier advances;
• Supplier (debtor) - supplier organization;
• New supplier - the same organization

In the tabular section on the button Fill automatically filled in:

• Treaty– number and date of the old contract;
• Settlement document - the document by which the advance was paid;
• Amount (Amount of settlements) - the amount of the advance to be transferred;
• accounting account- the account on which the transferred advance was taken into account - 60.02 "Settlements on advances issued".