Return of salaries to the current account - options, accounting entries. The company transferred the funds to the supplier. But the bank returned the money for a reason: the recipient's account does not match the name. what wiring needs to be done. (I will return the money

The legislation provides that when concluding an agreement between the buyer and the supplier, the latter is obliged to supply the customer with goods, provide a service or perform work in strict accordance with the quantity, quality and assortment provided for by these agreements.

In case of non-compliance with the above conditions, the buyer has the right to return products that do not meet the requirements, and the supplier undertakes to return to the customer the previously paid funds. This article describes typical transactions that reflect the procedure for the return of funds in the account of the buyer and the supplier, as well as the documents on the basis of which they are carried out.

According to Article 466 of the Civil Code of the Russian Federation, the buyer has the right to return the goods if they are delivered in a quantity less than that provided for in the contracts. If there are discrepancies in the assortment, then the return is carried out on the basis of Article 468 of the Civil Code of the Russian Federation. If a product of inadequate quality is identified, the customer issues a return in accordance with Article 475 of the Civil Code of the Russian Federation.

When returning the goods, the buyer draws up the following documents:

1. An act on established discrepancies, drawn up in the form TORG-2 (for imported goods - form TORG-3). This document is drawn up if, upon shipment of the goods and after payment, the customer has identified deviations in the quality or quantity of products, as well as in the event of a discrepancy in the shipment documents.
2. Expenditure invoice (form TORG-12), which is issued a return if a product defect is found, or the product does not meet the approved state or contractual standard.

These documents are transferred to the supplier along with a letter of return of funds, on the basis of which the supplier accepts the products, and the buyer is credited with the previously made prepayment.

Return of funds to the buyer: accounting with the customer and the supplier

Let's take a look at each option.

Vendor return transactions

For convenience, consider the accounting of the return operation at the supplier using an example. Phobos LLC and Demos LLC signed a contract for the supply of paints and varnishes, where Phobos acts as a supplier, and Demos as a buyer. Products sold at a price of 155,000 rubles. at a cost of 88,000 rubles. "Demos" made 100% payment for the goods. Due to the non-compliance with the quality characteristics, "Demos" returned the entire batch of goods, while issuing an act of TORG-2. Upon the return of the products, Phobos credited the previously paid funds to the settlement account of Demos.

The following entries were made in the accounting of Phobos LLC:

Buyer accounting

To understand what transactions need to reflect the return of funds from the buyer, consider the following example:

According to the agreement, LLC Faza supplies LLC Vector with 24 items of goods and materials in the amount of 64,000 rubles, VAT 9,762 rubles. Upon delivery, a marriage of 4 units of goods was revealed, which were returned to "Phase". The cost of defective goods and materials was credited to Vector's account.

The accountant of Vector LLC made the following entries:

It is important to know that if a product discrepancy is revealed, a refund for low-quality products is carried out only if all the necessary documents are completed and correctly completed.

"Practical accounting", N 7, 2003

The buyer paid you more than what was stipulated in the contract, or someone mistakenly transferred money to your account. Do not rush to rejoice: in some cases, you will have to pay taxes on the "extra" money.

In practice, two situations may arise:

• the buyer paid more than necessary;
• the money came from a company whose name and details you do not know.

Let's take a closer look at each of these cases.

Buyer paid more than they should

The company's management cannot but rejoice. However, this situation only adds to the problems for the accountant. In particular, the question arises of how to issue an overpayment that has arisen.

It’s good if you have a long-term contract with the counterparty from which the overpayment was received, according to which the delivery of goods is carried out for a long time (for example, a year). In this case, the amount of the overpayment can simply be set off against future payments under the same contract.

However, here you will have to face one unpleasant moment. Formally, excessively received money will be considered a payment related to payment for future deliveries of goods. And such amounts are subject to VAT (clause 1, clause 1, article 162 of the Tax Code of the Russian Federation).

In order not to charge VAT, only one thing can be advised - to return the excess amount received to the buyer. To do this, issue a payment order for the amount of the overpayment. In the "Purpose of payment" field, indicate the number and date of the payment for which you received the extra money. The corresponding field, for example, may look like this: "Return of the excessively transferred amount according to the payment order dated June 16, 2003 N 123".

A completely different situation arises if the overpayment came from the buyer with whom you have an agreement for a one-time supply of goods. If the buyer accidentally overpaid under such an agreement, the money received in excess will not be considered an advance or other payment related to the forthcoming delivery of goods. Therefore, there is no need to charge VAT on this money.

Just in case, in order to avoid claims from the tax authorities, we advise you to draw up an accounting statement stating that the money received in excess is not related to operations for the sale of goods and must be returned to the buyer.

In accounting, reflect the excessively transferred money by posting:

Debit 51 Credit 76 sub-account "Settlements with other debtors and creditors"

• reflects the amount erroneously credited to your current account.

Usually, in practice, the buyer, having discovered an error, himself requests the return of the excessively transferred amount. Therefore, you can not rush to return the money.

If, for some reason, the buyer did not ask you to return the excessively transferred amount, then after the expiration of the limitation period (three years), you can keep this amount for yourself. However, it will have to pay income tax as from non-operating income (clause 18, article 250 of the Tax Code of the Russian Federation).

As for the overpaid party, the amount of the overpayment does not reduce taxable income. And when you return the money received to the account, the taxable profit does not increase.

The money came from an unknown company

It may happen that your current account receives money from a company with which you have never worked. If you find yourself in such a situation, then do not rush to send this money back. There are no negative consequences for you.

The first thing to do is to pay attention to the details of the company indicated in the payment. It is possible that your buyer paid you through a third party. Therefore, ask the director - maybe he received or should receive a notification from the buyer about payment for the goods by a third party.

If this is not confirmed and it turns out that the money came from a completely unknown company, then there will be no problems either. It is likely that the company that made a mistake will find you and ask for a refund. In any case, you will not have to pay any taxes on this money.

The arguments in favor of this are as follows: you have no contractual or other relations with the company that transferred the money, and, moreover, the money received does not belong to you by right of ownership.

Until the company that mistakenly transferred the money to you shows up and asks to return it back, take this amount into account on account 76 "Settlements with various debtors and creditors."

If the "unknown" company was not found within the limitation period (three years), this money, as in the situation with an overpayment, can be kept for yourself. This amount will also be considered non-operating income and increase the taxable profit of the company (clause 18, article 250 of the Tax Code of the Russian Federation).

Expert editor

Funds may be erroneously credited to the settlement account of the organization in the following cases: - by mistake of the payer (for example, if he incorrectly indicated the recipient of funds in the payment order); - by mistake of the bank. Actions in case of erroneous receipt of amounts The recipient of funds can learn about the amounts erroneously credited to her current account from a bank statement. The organization must notify the servicing bank in writing about such amounts. This must be done within ten days from the date of receipt of the statement. The basis is Clause 2.1 of Section II, Part III of the Rules approved by Bank of Russia Regulation No. 385-P dated July 16, 2012. The format for reporting an erroneous crediting of funds is not legally established. The bank can approve it in its internal rules. If the bank has not provided the organization with the form of such a document, then it can be drawn up in any form.

How can I get back money that was mistakenly credited to my account?

Interest for the use of other people's money will be accrued from the moment the organization found out (should have known) about unjust enrichment, until the day the funds were returned (clause 2, article 1107 of the Civil Code of the Russian Federation). Situation: can a bank write off money erroneously transferred to a current account without an order from the organization? The answer to this question depends on the terms of the bank account agreement. In practice, in most cases, banks prescribe in the bank account agreement the procedure for writing off erroneously transferred funds from the organization's current account.

How to get money back from a checking account

Order approved by the order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n). If the bank writes off erroneously received funds from the account of the organization, then they also do not need to be reflected in expenses. This is due to the fact that when applying the simplification, the list of expenses is closed (Art.

346.16 of the Tax Code of the Russian Federation). And the amounts that were mistakenly credited to the account of the organization, and then debited by the bank, are not included in this list. In addition, these amounts do not meet the expenditure criteria specified in paragraph 1 of Article 252 of the Tax Code of the Russian Federation (paragraph 2 of Article 346.16 of the Tax Code of the Russian Federation). UTII The object of taxation of UTII is imputed income (p.
1 and 2 Art.

How are money erroneously transferred to the organization's current account taxed?

346.29 of the Tax Code of the Russian Federation).

What to do if money was mistakenly credited to the current account

Practical Accounting, N 7, 2003 MONEY IS ERRONOUSLY LOADED TO THE SETTLEMENT ACCOUNT: WHAT TO DO The buyer paid you more than it is stipulated in the contract, or someone mistakenly transferred money to your account. Do not rush to rejoice: in some cases, you will have to pay taxes on the “extra” money. In practice, two situations may arise: - the buyer paid more than necessary; - the money came from a company whose name and details you do not know. Let's take a closer look at each of these cases. The buyer paid more than necessary. The management of the company cannot but rejoice at this. However, this situation only adds to the problems for the accountant.
In particular, the question arises of how to process the overpayment that has arisen. It’s good if you have a long-term contract with the counterparty from which the overpayment was received, according to which the delivery of goods is carried out for a long time (for example, a year).

How to act in case of erroneous receipt of money on the current account

An example of the reflection in accounting and taxation of funds erroneously credited and subsequently debited from the organization's settlement account on January 19, when checking the bank statement, the accountant of Alfa CJSC discovered that 118,000 rubles were credited to the organization's settlement account in JSCB Nadezhny. (including VAT - 18,000 rubles). The money came from LLC "Hermes Trading Company". Since there were no contractual relations between Alpha and Hermes, the accountant took into account 118,000 rubles.

as erroneously received funds. VAT payable to the budget from the specified amount, the accountant of Alpha did not accrue. The accountant wrote to the servicing bank a corresponding statement about the erroneous transfer of funds to the organization's settlement account.

What to do if the bank credited you with money by mistake

If the buyer accidentally overpaid under such an agreement, the money received in excess will not be considered an advance or other payment related to the forthcoming delivery of goods. Therefore, it is not necessary to charge VAT on this money. Just in case, in order to avoid the claims of the tax authorities, we advise you to draw up an accounting statement stating that the money received in excess is not related to operations for the sale of goods and must be returned to the buyer. : Debit 51 Credit 76 sub-account “Settlements with other debtors and creditors” - reflects the amount erroneously credited to your current account. Usually, in practice, the buyer, having discovered an error, himself requests the return of the excessively transferred amount.
In this case, the amount of the overpayment can simply be set off against future payments under the same contract. However, here you will have to face one unpleasant moment. Formally, excessively received money will be considered a payment related to payment for future deliveries of goods. And such amounts are subject to VAT (clause 1, clause 1, article 162 of the Tax Code of the Russian Federation). In order not to charge VAT, only one thing can be advised - to return the excess amount received to the buyer. To do this, issue a payment order for the amount of the overpayment. In the "Purpose of payment" field, indicate the number and date of the payment for which you received the extra money. The corresponding field, for example, might look like this: “Return of the over-transferred amount according to the payment order dated June 16, 2003.
N 123 ″. A completely different situation arises if the overpayment came from the buyer with whom you have an agreement for a one-time supply of goods.

If the bank mistakenly credited money to our current account, what to do

Then a person calls and reports that he mistakenly transferred money to you, and tearfully asks you to return them back to you. People are still falling for such schemes. They go and transfer money. But, you can check the balance in a few minutes. And you will see that no one credited you with anything.

If you understand that these are scammers, just ask them to contact the bank "to settle this transaction" on their own. If possible, inform the bank that scammers are operating. What happens if the money is not returned? When money "falls from the sky", few can resist the temptation to spend it. But you must understand that the appropriation of other people's money is in any case illegal.

Such a letter may indicate the deadline for the return of money that must be met, otherwise the payer has the right to sue the company for the use of its funds and unjust enrichment. Interest for using other people's money will be accrued for the entire period (from the moment the payment is detected to the day it is returned) on the entire amount of the erroneous payment * (5). The interest rate is determined by the refinancing rate on the day of the return of funds * (6).

Tax Consequences The receipt of erroneous payments does not affect the calculation of income tax*(7). The company has no economic benefit from such money. But with VAT, an unpleasant situation can develop. The tax authorities may qualify this payment as an advance and require the payment of value added tax. The moment of determining the tax base will be the day when other people's money arrives at the company's settlement account * (8).
After the nature of the payment is clarified, the money is returned to its owner and VAT is presented for deduction. This is where the worst begins. Such a VAT deduction is not provided for by the Tax Code, that is, the company will not be able to return the paid tax amounts from the budget. Recall that the deduction can be applied if the advance is received, but after the termination or amendment of the contract, it is returned to the counterparty * (10). Since erroneously credited money is not considered an advance, the tax office will refuse to deduct the company. The error will have to be corrected otherwise. You need to make adjustments to the sales book, as well as submit an updated VAT return. After that, there will be a tax arrears, which must be transferred to the budget. You also need to calculate and pay interest. Note. The bank has no right to write off an erroneous payment Sergey Kumpan, Head of the Operations Department of the branch of VTB OJSC (St.
The organization can learn about the erroneous crediting of funds to the current account from the bank statement. At the same time, she must inform the servicing bank in writing about the erroneous transfer of funds to the current account. This must be done within ten days from the date of receipt of the statement.

Attention

This is stated in Clause 2.1 of Section II, Part III of the Rules approved by Bank of Russia Regulation No. 385-P dated July 16, 2012. It is the date of receipt of the bank statement that is the moment when the organization should have found out about the erroneous crediting of funds to its account (clause 26 of the decision of October 8, 1998 of the Plenum of the Supreme Court of the Russian Federation No. 13, Plenum of the Supreme Arbitration Court of the Russian Federation No. 14).

However, when analyzing a bank statement, an organization cannot always understand that the funds were credited to its account erroneously (for example, with a large number of buyers and an advance form of payment).

According to the current legislation, the seller of goods, the service provider is obliged to provide the buyer (customer) with a product (service, work) the quality and range specified in the contract and allows you to use the product or the result of the services (works) provided for its intended purpose.

Postings for the return of money and goods in the buyer's accounting

In case of detection of significant defects, defects the buyer can refuse to fulfill the terms of the contract in full and require the supplier to return the money paid.

In such situation the buyer must send a written claim to the supplier on termination of contractual relations with the requirement to return the money paid.

The seller, in turn, has the right to return the goods refused by the buyer.

If the need to return the goods and money occurred after the purchase of material assets by the buyer, then if the issue of returning the goods and money is positively resolved in the buyer's accounting department, entries will be made to the corresponding sub-accounts, on the basis of a claim against the seller and an invoice for the returned goods:

• Dt 62 invoices and Kt 90 invoices - for the amount of the returned goods,
• D-t 90 of the invoice and K-t 68 - VAT is charged on the returned goods.

A refund by the supplier (seller) to the buyer's settlement account for a low-quality product (service) or a product of the wrong assortment will look like this:

• Dt 51 of the invoice and Kt 62 of the invoice - for the amount of the invoice issued by the buyer for the return of the goods.

If the refund by the seller (supplier) was made directly at the cash desk of the buyer (customer), then the cashback transaction will look like like debit 50 and credit 62 accounts.

Postings for the return of money and goods in the accounting department of the supplier (seller)

Posting the returned goods in the supplier's accounting department produced on the basis of the invoice issued by the buyer for the return of materials (goods):

• Dt 60 invoices and Kt 10, 41 invoices - for the amount of the returned goods,
• Dt 19 of the invoice and Kt 60 reflect VAT on the returned goods.

Refund to the buyer's account for a defective product or the product of the wrong assortment from the supplier will look like this:

• Dt 60 of the invoice and Kt 51 of the invoice - for the amount of the invoice issued by the buyer for the return of the goods.

If the refund to the buyer was made directly at the seller's cash desk then the postings will look like debit 60 and credit 50 of the account.

Return of erroneously (excessively) paid funds

Return of erroneously transferred funds to the supplier produced on the basis of a letter from the customer, which indicates the payment document, its number, date and the amount erroneously paid.

The party that received the erroneous amount reconciles the settlements and deliveries.

How to return erroneously transferred money to the current account

If extra money is found, the supplier returns it to the customer.

In the accounting department of the customer (buyer), the erroneously transferred money is reflected on account 76, the corresponding subaccount.

Refund posting erroneously transferred to the seller to the customer's current account will look like:

• Dt 51 of the account and Kt 76 of the account - in the amount of excessively (erroneously) transferred funds.

Refund through the cashier of the customer is written in revolutions on the debit of account 50 and credit 76 of the account.

Advice on accounting entries for the return of finances can be obtained from organizations specializing in consulting accountants or tax authorities. Qualified employees of these organizations will answer any questions you may have. accounting for the company's funds.

Money was mistakenly credited to the current account: what to do

The buyer paid you more than what was stipulated in the contract, or someone mistakenly transferred money to your account. Do not rush to rejoice: in some cases, you will have to pay taxes on the "extra" money.

In practice, two situations may arise:

• the buyer paid more than necessary;
• the money came from a company whose name and details you do not know.

Let's take a closer look at each of these cases.

Buyer paid more than they should

The company's management cannot but rejoice. However, this situation only adds to the problems for the accountant. In particular, the question arises of how to issue an overpayment that has arisen.

It’s good if you have a long-term contract with the counterparty from which the overpayment was received, according to which the delivery of goods is carried out for a long time (for example, a year). In this case, the amount of the overpayment can simply be set off against future payments under the same contract.

However, here you will have to face one unpleasant moment. Formally, excessively received money will be considered a payment related to payment for future deliveries of goods. And such amounts are subject to VAT (clause 1, clause 1, article 162 of the Tax Code of the Russian Federation).

In order not to charge VAT, only one thing can be advised - to return the excess amount received to the buyer. To do this, issue a payment order for the amount of the overpayment. In the "Purpose of payment" field, indicate the number and date of the payment for which you received the extra money. The corresponding field, for example, may look like this: "Return of the excessively transferred amount according to the payment order dated June 16, 2003 N 123".

A completely different situation arises if the overpayment came from the buyer with whom you have an agreement for a one-time supply of goods. If the buyer accidentally overpaid under such an agreement, the money received in excess will not be considered an advance or other payment related to the forthcoming delivery of goods. Therefore, there is no need to charge VAT on this money.

Just in case, in order to avoid claims from the tax authorities, we advise you to draw up an accounting statement stating that the money received in excess is not related to operations for the sale of goods and must be returned to the buyer.

In accounting, reflect the excessively transferred money by posting:

Debit 51 Credit 76 sub-account "Settlements with other debtors and creditors"

• reflects the amount erroneously credited to your current account.

Usually, in practice, the buyer, having discovered an error, himself requests the return of the excessively transferred amount.

Therefore, you can not rush to return the money.

If, for some reason, the buyer did not ask you to return the excessively transferred amount, then after the expiration of the limitation period (three years), you can keep this amount for yourself. However, it will have to pay income tax as from non-operating income (clause 18, article 250 of the Tax Code of the Russian Federation).

As for the overpaid party, the amount of the overpayment does not reduce taxable income. And when you return the money received to the account, the taxable profit does not increase.

The money came from an unknown company

It may happen that your current account receives money from a company with which you have never worked. If you find yourself in such a situation, then do not rush to send this money back. There are no negative consequences for you.

The first thing to do is to pay attention to the details of the company indicated in the payment.

Return of erroneously credited funds if no requirements are received from the sender

It is possible that your buyer paid you through a third party. Therefore, ask the director - maybe he received or should receive a notification from the buyer about payment for the goods by a third party.

If this is not confirmed and it turns out that the money came from a completely unknown company, then there will be no problems either. It is likely that the company that made a mistake will find you and ask for a refund. In any case, you will not have to pay any taxes on this money.

The arguments in favor of this are as follows: you have no contractual or other relations with the company that transferred the money, and, moreover, the money received does not belong to you by right of ownership.

Until the company that mistakenly transferred the money to you shows up and asks to return it back, take this amount into account on account 76 "Settlements with various debtors and creditors."

If the "unknown" company was not found within the limitation period (three years), this money, as in the situation with an overpayment, can be kept for yourself. This amount will also be considered non-operating income and increase the taxable profit of the company (clause 18, article 250 of the Tax Code of the Russian Federation).

Expert editor

Tip 1: How to return erroneously transferred funds

Features of accounting for transactions on a current account

The Chart of Accounts and Instructions for its use indicate that account 51 "Settlement accounts" is intended to summarize information on the availability and movement of funds in the currency of the Russian Federation on the organization's settlement accounts opened with credit institutions.

According to the debit of account 51 "Settlement accounts" reflects the receipt of funds in the settlement accounts of the organization. The loan reflects write-off of funds from the settlement accounts of the organization. Analytical accounting for account 51 "Settlement accounts" is maintained for each settlement account.

Receipts to the current account

D 51 K 90 — Received proceeds from the sale of products (works, services)

D 51 K 91 - Received proceeds from the sale of fixed assets, other property

D 51 K 76 - Insurance indemnities for insured events from insurance organizations are credited

D 51 K 57 - Amounts credited in transit

D 51 K 76 - Receivables paid off

D 51 K 75 - Received contributions to the authorized capital from the founders

D 51 K 98 — Received in this reporting period to the current account funds that are deferred income

D 51 K 91 - Accrued by the bank income in the form of interest for keeping money in the current account

D 51 K 76 - The amounts of fines, penalties, forfeits presented by the organization to counterparties have been accrued

D 51 K 86 - Targeted funding credited

D 51 K 66, 67 - Credits, loans

D 51 K 68 — Refunded overpayments on payments to the budget

D 51 K 50 — Transferred funds from the cash register to the current account

D 51 K 60 — Advances of suppliers returned to the current account

D 51 K 76 - The amount of money erroneously accepted into the current account is reflected

D 51 K 62 - Revenue from buyers and customers credited

Withdrawals from current account

D 50 K 51 — Received funds in the cashier from the current account

D 55 K 51 — Transfer of funds to letters of credit or checkbook accounts (a checkbook was purchased for settlements using checks)

D 58 K 51 — Securities paid from current account

D 52 K 51 — The acquired foreign currency is credited to the foreign currency account

D 57 K 51 - Funds from the current account are used to buy foreign currency

D 60 K 51 — Paid for goods (works, services) to suppliers or contractors

D 60 K 51 — Advance paid to suppliers or contractors

D 62 K 51 — Returned from the current account advance payment previously received from the buyer or customer

D 66, 67 K 51 - Loan or interest repaid

D 68 K 51 — Taxes and fees paid from the current account

D 99 K 51 — Paid expenses associated with the elimination of the consequences of an emergency

D 60 K 51 — Money debited by the bank for settlement and cash services

Do incomes under the simplified taxation system include an erroneous payment that was received on our current account, but it is not possible to return it, since the payment is from an individual? And what postings to make according to accounting, is it correct to carry out at 91.1

Answer

As a general rule, the funds that the organization received by mistake in the current account must be returned. This is due to the fact that such money is transferred to the account of the organization without the grounds that are provided for by law or contract. This means that she has no legal rights to such funds. This follows from the Civil Code of the Russian Federation. It is necessary to return such funds within a reasonable time after it became known about the erroneous crediting of funds. If the organization does not return the money erroneously credited to its current account on time, the payer may collect interest from it for the use of other people's funds. If funds are erroneously credited to the organization’s current account in accounting, make the entry: Debit 51 Credit 76-2. Mistakenly received amounts do not form the taxable income of the organization (). They do not apply either to income from sales or to non-operating receipts (Article , Tax Code of the Russian Federation). If the accounts payable are not repaid by the organization in a timely manner and are not claimed by the creditor, then in accounting it is subject to write-off upon the expiration of the limitation period. The general limitation period is three years (). Include the amount of written off accounts payable for which the limitation period has expired, include in other income in the amount in which this debt was reflected in accounting (p., PBU 9/99). In accounting, reflect the write-off of accounts payable by posting: Debit 60 (62, 66, 67, 70, 71, 76-4) Credit 91-1. This rule applies both to organizations that pay a single tax on income, and to organizations whose object of taxation is income reduced by the amount of expenses.

The rationale for this position is given below in the materials of the System Glavbukh

1.Recommendation: What to do if money was mistakenly credited to the current account

Funds may be erroneously credited to the settlement account of the organization in the following cases:

• by mistake of the payer (for example, if he incorrectly indicated the recipient of funds in the payment order);
• bank error.

Actions in case of erroneous receipt of amounts

The recipient of funds can find out about the amounts erroneously credited to her current account from. The organization must notify the servicing bank in writing about such amounts. This must be done within ten days from the date of receipt of the statement. Reason - Section II, Part III of the Rules, approved by . The format for reporting an erroneous crediting of funds is not legally established. The bank can approve it in its internal rules. If the bank has not provided the organization with the form of such a document, then it can be drawn up in.

As a general rule, the funds that the organization received by mistake in the current account must be returned. This is due to the fact that such money is transferred to the account of the organization without the grounds that are provided for by law or contract. This means that she has no legal rights to such funds. This follows from the Civil Code of the Russian Federation.

Situation: within what period the organization is obliged to return the funds erroneously credited to its current account (mod = 112, id = 52862)

If the organization discovers funds erroneously credited to its current account, return such funds as soon as possible.

If the obligation does not contain the terms for its execution and the conditions that make it possible to determine this period, then it must be performed within a reasonable time after the occurrence (). That is, the organization must return the money within a reasonable time after it learned about the erroneous crediting of funds to its account.

The organization can learn about the erroneous transfer of funds to the current account from. At the same time, she must inform the servicing bank about the erroneous transfer of funds to the current account. This must be done within ten days from the date of receipt of the statement. This is stated in Section II, Part III of the Rules approved by . It is the date of receipt of the bank statement that is the moment when the organization should have learned about the erroneous crediting of funds to its account ().

However, when analyzing a bank statement, an organization cannot always understand that the funds were credited to its account erroneously (for example, with a large number of buyers and an advance form of payment). In this case, the date of receipt of such information is the moment when the organization could have received information about the erroneous crediting of funds. However, in the event of litigation, the organization must prove that, based on the bank statement, it could not determine that the funds were credited to its account in error. In this case, the date of receipt of information about the erroneous crediting of funds may be the moment when the organization received a letter from the payer of funds with a request to return such a payment. Confirms the indicated position and arbitration practice (see, for example, FAS rulings,).

What is considered a reasonable period for the return of erroneously received funds, the legislation does not say. If the organization learned about the erroneous transfer of money from a bank statement, then in a written message about this to the bank, you can instruct it to immediately write off the erroneously received amounts.

In addition, the payer may indicate the deadline for the return of funds in his letter. If there is no such indication, then in order to avoid disagreements, check the date of the refund from the payer. However, it is best to make such an agreement in writing.

Attention: if the organization does not return the money erroneously credited to its current account on time, the payer may collect interest from it for the use of other people's funds.

The payer will accrue interest on the entire amount of erroneously transferred funds. As a general rule, the annual interest rate is determined on the day the funds are returned. If the payer of funds will collect interest from the organization through the court, then the court may determine the annual amount of interest, based on the date of filing a claim or issuing a court decision.

Interest for the use of other people's money will be accrued from the moment the organization found out (should have found out) about unjust enrichment, until the day the funds are returned ().

Accounting (mod = 186, id = 6813)

In accounting, the receipt of erroneously transferred funds that the organization is obliged to return, reflect the debit "Settlement accounts" in correspondence with "Calculations on claims" ().

If funds are erroneously credited to the organization's settlement account in accounting, make the following entry:

Debit 51 Credit 76-2
- accounting for funds erroneously credited to the bank account of the organization.

Erroneously received funds in accounting do not apply to the organization's income. This is due to the fact that in accounting, an increase in the economic benefits of the organization () is recognized as income. However, when erroneously transferred money is credited to the current account, their purpose is not defined. They do not refer to income from ordinary activities, nor to other income (). The organization is obliged to return them, therefore, in accounting, such amounts cannot be recognized as income. In addition, in respect of these funds, the conditions for recognition of income given in PBU 9/99 are not met. An exception to this rule is the funds received, which the organization is entitled to. Reflect them in accounting, depending on the purpose of the funds received (advance payment, accounts receivable with an expired limitation period, etc.).

When returning erroneously credited amounts, it is also not necessary to reflect them as expenses. This is due to the fact that in respect of such funds the conditions for the recognition of expenses given in PBU 10/99 are not met.

In accounting, the return (write-off) of funds previously credited to the current account by mistake, reflect the posting:

Debit 76-2 Credit 51
- debited funds previously erroneously credited to the organization's current account.

This is stated in the Instructions for the chart of accounts (,).

USN

Mistakenly received amounts do not form the taxable income of the organization (). They do not apply either to income from sales or to non-operating receipts (Article , Tax Code of the Russian Federation). These amounts are not recognized as the economic benefit of the organization (). In the book of accounting for income and expenses, approved, erroneously received amounts do not need to be reflected. A similar point of view is contained in the letters and.

It is not always known in advance that the receipt on the current account is erroneous. Therefore, a situation may arise when the amount received will still be included in taxable income (reflected in section I of the income and expense book). In this case, you need to enter the book of income and expenses (approved procedure).

If the bank writes off erroneously received funds from the account of the organization, then they also do not need to be reflected in expenses. This is due to the fact that when applying simplification, the list of expenses is closed (). And the amounts that were mistakenly credited to the account of the organization, and then debited by the bank, are not included in this list. In addition, these amounts do not meet the expenditure criteria specified in Article 252 of the Tax Code of the Russian Federation ().

Oleg good,

State Advisor to the Tax Service of the Russian Federation, III rank

2.Recommendation: How to issue and reflect in accounting and taxation write-off hopeless accounts payable

Limitation period

The general limitation period is three years (). However, by law, for certain types of requirements, the period may be reduced or extended (). For example, a transaction can be invalidated within a year (). One of the equity holders can challenge the sale of a share in common property within three months if his preemptive right to purchase has been violated (). The running of the limitation period is determined in the following order:

• for obligations, the term of performance of which is determined - at the end of the term for the fulfillment of the obligation;
• for obligations, the term of performance of which is not determined or is determined by the moment of demand - from the date of presentation by the creditor of the demand for the performance of the obligation. If the creditor gave the debtor some time to fulfill the claim - after the end of the last day of the period for fulfilling the obligation.

Include the amount of written off accounts payable for which the limitation period has expired, include in other income in the amount in which this debt was reflected in accounting (p., PBU 9/99).

In accounting, write off accounts payable by posting:

Debit 60 (62, 66, 67, 70, 71, 76-4) Credit 91-1
- written off the amount of accounts payable with expired limitation period.

Make such an entry in the period in which the limitation period for accounts payable expired ().

USN

When calculating a single tax with simplification, the amount of written off accounts payable must be taken into account as part of non-operating income. This rule applies both to organizations that pay a single tax on income, and to organizations whose object of taxation is income reduced by the amount of expenses. At the same time, it does not matter during the period of application of which tax regime the accounts payable were formed. This follows from the provisions). And in this case it is not executed;

When writing off the debt to buyers, the amount of the prepayment not closed by the delivery is taken into account in income only once - in. It is not necessary to re-recognize income in the form of write-offs of payables, as this will lead to double taxation of the same amounts. As of the date of writing off accounts payable, the organization has no income on a simplified tax system in the sense of Article 41 of the Tax Code of the Russian Federation.

This follows from Article 346.17, Article 346.15, Article 250 of the Tax Code of the Russian Federation.

An example of the reflection in the simplification of the amount of written off accounts payable. The organization calculates a single tax on income reduced by the amount of expenses

CJSC "Alfa" in January 2011 received goods from LLC "Trading Firm "Germes"". According to the supply agreement, the materials had to be paid before January 20, 2011 in the amount of 100,000 rubles. Alpha did not pay for the goods within the prescribed period. The goods were sold on May 20, 2011, the revenue amounted to 120,000 rubles.

For three years, Hermes made no attempt to recover the amount of accounts payable from Alpha. The limitation period for Alfa's debt starts on January 21, 2011 and expires on January 20, 2014.

On January 24, 2014, the accountant of Alpha, based on the results of the inventory, revealed accounts payable with an expired limitation period in the amount of 100,000 rubles. The head of Alfa decided to write off the accounts payable with the expired limitation period.

When calculating the single tax, Alfa's accountant included in income:

• in January 2011:

- 120,000 rubles. - proceeds from the sale of goods;

• in January 2014:

- 100,000 rubles. - the amount of written off accounts payable.

The accountant did not reflect the cost of goods sold, but not paid for, as part of expenses.

Sergei Razgulin,

Acting State Councilor of the Russian Federation, 3rd class

* This is a part of the material that will help you make the right decision.

Return of funds transferred in excess - in this case, postings will have their own special correspondence. For information on how to correctly account for such funds with their payer and recipient, read our material.

Options for errors requiring a refund, and their consequences

In relations between counterparties, errors in the transfer of funds are possible, related to:

• with the wrong choice of counterparty when generating a payment order;
• indicating the wrong amount of payment;
• reflection in the purpose of payment of the details of a document that does not exist in the relationship.

Such errors can be identified by either party, but will require a mandatory written expression of the initiative of the payer of funds to take actions taken in connection with their correction.

In a number of situations, the error can be corrected by adjusting the purpose of the payment, if, for example, there is a supplier-buyer relationship between the counterparties, in which an erroneously transferred amount (or a payment with an incorrectly indicated purpose) can be taken into account. Correction via payment adjustment cannot be applied if there are no up-to-date interaction agreements with the recipient of funds.

Regardless of the reason for which the payment is considered to have been made unreasonably, it is accounted for by both the payer and the recipient according to the same algorithms, taking into account the fact that for these two parties, the transactions will be mirrored upon the return of erroneously transferred funds.

Since erroneous refundable transfers have no connection with settlements between suppliers and buyers, VAT on them is not allocated either for payment or in deductions. However, if settlements are carried out in foreign currencies, exchange differences attributable to income/expenses may arise. The recipient of funds, when returning them, in the purpose of payment in the payment document should reflect information that this payment is used to return funds erroneously transferred to him, and provide a link to the details of the document in which the payer requested to return the money to him.

If the error is corrected by taking into account the amount transferred as payment under another supply agreement, then it will be taken into account in the usual manner for supplier-buyer relationships with the implementation of the necessary VAT operations.

Wrongly addressed money was received on the current account: postings

For the recipient of funds, to whose settlement account the money was erroneously received, the entry reflecting the receipt of unidentified funds will be made at the time of linking the payment document to the accounting accounts.

A similar amount is included in the debit of account 76, and this is done by posting Dt 76 Kt 51 (52).

Accordingly, when an erroneous payment is returned to the settlement account of the counterparty, the transaction will be reversed: Dt 51 (52) Kt 76. The exchange rate difference when returning the currency will be reflected in the transaction Dt 91 Kt 76 or Dt 76 Kt 91.

If, in relation to the payment reflected as an erroneous one, a decision arises to account for it as payment for a future or already completed sale of goods (performance of work, provision of services), then on the basis of written information received from the payer, an entry Dt 62 Kt 76 will be made with the following hence the implications for VAT.

Postings when returning an erroneously transferred payment from the counterparty

For the payer, the amount transferred to the wrong counterparty or transferred in a larger amount also goes to account 76: Dt 76 Kt 51 (52) or Dt 76 Kt 60 (if it is no longer possible to correct the entry made on the payment order).

The return of incorrectly transferred funds from the counterparty in the transactions will be expressed as Dt 51 (52) Kt 76. For the currency payment, it will also be necessary to take into account the exchange rate difference, the value of which will be charged either to the debit or credit of account 91 (Dt 91 Kt 76 or Dt 76 Kt 91).

If, in relation to an erroneous payment, a decision is made to offset it against payment for the delivery within the framework of the relationship already existing with the counterparty, then the payment recorded on account 60, due to internal posting, will simply change the analytics. In this case, it will be possible to account for VAT in deductions both for advance payment and for delivery.

Results

All actions with a payment transferred to the counterparty by mistake are performed if there is a written indication of their nature from the payer. At the same time, funds can be offset against settlements on existing relationships. In accounting for both the recipient and the payer, the amount of the erroneous payment is reflected on account 76. In correspondence with this account, both parties will show the cash flow on the return: Dt 76 Kt 51 (52) - from the returning party, Dt 51 (52) Kt 76 - at the recipient of the returned funds. The return of an erroneous payment has no tax consequences.