A claim may be made by the buyer to the supplier if:

• contractual obligations are violated;
• a shortage of incoming valuables was revealed;
• arithmetic errors were found in receipt documents.

Account 76.2 “Calculations on claims” is used for settlement of claims presented to the supplier or recognized. In this article, we will consider the aspects of registration of such an operation and settlement of claims in postings.

The claim settlement procedure is mandatory if such a dispute resolution procedure is determined by the Federal Law or the terms of the contract.

The claim is made in writing, the claim letter must reflect the requirements of the applicant and indicate the amount of the claim. The supplier organization considers the claim within 30 days and gives a written response to it.

If you agree to pay, the date is indicated - the number and amount of the payment document by which the debt is repaid. In case of refusal, a reference to the legislation is indicated in the letter.

If the supplier refuses to satisfy the claim, the purchasing organization has the right to go to court.

Accounting for customer claims

After considering the buyer's claim, the supplier can either decide to satisfy it or refuse.

LLC "Orchid" received from the supplier materials in the amount of 20,000 rubles. When checking, a shortage of 4,000 rubles was found.

The organization filed a claim with the supplier.

If the supplier has decided to satisfy the claim, then this is reflected in Orchid LLC as follows:

In case of refusal to compensate for the shortage, its amount is debited to the expense account:

If the supplier fails to comply with the terms of the contract, a fine, penalty or penalty is usually charged. These amounts are also reflected in the expense account.

Accounting for supplier claims

If the buyer returns the goods that he has already managed to credit with himself, then, according to the Ministry of Finance and the Federal Tax Service, this operation belongs to the reverse sale. The reason for returning the item is irrelevant. In this operation, the buyer is obliged to issue an SF on the returned goods.

The buyer may submit the following requirements:

• return of advance payment for unfulfilled obligations;
• issue a replacement or return of marriage;
• eliminate defects;
• reduce the price of the contract;
• pay fines or penalties.

Upon receipt of a claim, the seller organization has the right to both recognize it and refuse to recognize it. Unrecognized claims do not affect the calculation of income tax.

If a claim is recognized, its accounting depends on the nature of the claim.

Failure to comply with the terms of the contract

If the terms of the contract are violated by the buyer, for example, they were not paid after the shipment of the goods, then the seller has the right to require the buyer to pay a penalty or interest for the delay. Moreover, the law does not provide for the simultaneous collection of both a penalty and interest, except when it is prescribed in the contract.

Podmoskovnye prostory LLC in April 2015 sold a consignment of materials to Podsolnukh LLC in the amount of 138,000 rubles, incl. VAT 21051 rubles. The buyer "Sunflower" overdue payment for 9 days. The amount of the penalty for late payment is 0.15% of the amount of payment for each day of delay.

Podmoskovnye Prostory LLC made a claim to the buyer for the amount of the penalty:

• 138000 * 0.15% * 9 \u003d 1863 (rubles).

Postings at Podmoskovnye prostory LLC.

61. Accounting for settlements on claims

Claims are made in writing, which indicates the applicant's requirement, amount, references to legislation, the relevant documents and certified copies are attached to it. Claims are considered within 30 days from the date of receipt. The answer is given in writing. If the claim is fully or partially satisfied, the response shall indicate the recognized amount, the number and date of the payment order for the transferred amount. In case of full or partial refusal, it is necessary to make a reference to the legislation. The bearer has the right to file a lawsuit in court if the claim is refused or if a response is not received within the prescribed period. You can put forward a demand for the recognition of the contract as invalid, for its termination, etc. The answer must be given within 10 days, unless otherwise provided by law. Accounting for settlements on claims is kept on account 76 sub-account 2 "Calculations on claims".

The organization may file a claim with the supplier (contractor) if:

the supplier has not complied with contractual obligations;

a shortage of valuables received from him was revealed;

arithmetic errors were found in the documents of the supplier (contractor) for the delivered goods (works, services).

In the first case, the contract usually provides for the collection of penalties, fines or penalties by the supplier. In accounting, they are reflected in the posting:

Debit of account 76-2 “Settlements on claims”, Credit of account 91-1 “Other income” - penalties, fines, penalties imposed on the supplier (contractor) and recognized by him or awarded by the court.

When the buyer, upon acceptance of the valuables received from the supplier, revealed their shortage or damage, the following entries are made in his account:

Debit of account 94 “Shortages and losses from damage to valuables”, Credit of account 60 “Settlements with suppliers and contractors” - shortage (damage) of valuables is reflected within the limits stipulated by the contract;

The debit of account 76-2 “Settlements on claims”, Credit of account 60 “Settlements with suppliers and contractors” reflects the shortage (damage) of valuables in excess of the amounts stipulated by the contract.

If the court refuses to recover the amounts of losses from suppliers or transport organizations, the shortage is written off as follows:

Debit of account 94 “Shortages and losses from damage to valuables”, Credit of account 76-2 “Calculations on claims” - the shortfall (damage) of valuables in excess of the amounts stipulated by the contract was written off.

62. Accounting for settlements with buyers and customers

Account 62 "Settlements with buyers and customers" is designed to summarize information about settlements with buyers and customers.

Account 62 "Settlements with buyers and customers" is debited in correspondence with accounts 90 "Sales", 91 "Other income and expenses" for the amounts for which settlement documents are presented.

Debit account 62 "Settlements with buyers and customers"

Credit of account 90 "Sales", account 91 "Other income and expenses" - an invoice was presented to the buyer.

Account 62 “Settlements with buyers and customers” is credited in correspondence with cash accounts, settlements on the amounts of payments received (including the amounts of received advances). In this case, the amounts of received advances and prepayments are accounted for separately. The following entry is reflected in the account:

Debit of account 50 "Cashier", account 51 "Settlement accounts", etc.

Credit of account 62 "Settlements with buyers and customers" - the amounts of payments received from buyers (customers) are reflected.

When selling finished products to the buyer, the following accounting entries are reflected.

1. Finished products shipped to the buyer at the actual cost:

Debit of account 90 "Sales", sub-account "Cost" Credit of account 43 "Finished products".

2. An invoice has been presented to the buyer:

Debit of account 62 "Settlements with buyers and customers" Credit of account 90 "Sales".

3. Value added tax was charged on the sold finished products:

Debit account 90 "Sales"

Credit of account 68 "Calculations on taxes and fees".

4. Payment received from the buyer for the finished product:

Debit of account 50 "Cashier", account 51 "Settlement accounts" Credit of account 62 "Settlements with buyers and customers".

If an interest is provided on the received bill that secures the debt of the buyer (customer), then as this debt is repaid, an entry is made on the debit of account 51 “Settlement accounts” or 52 “Currency accounts” and the credit of account 62 “Settlements with buyers and customers” (on the amount of debt repayment) and 91 “Other income and expenses” (by the amount of interest). The account reflects:

Received funds from the buyer:

Debit of account 51 “Settlement accounts” Credit of account 62 “Settlements with buyers and customers”.

The percentage value is included in the income of the organization:

Debit of account 51 “Settlement accounts” Credit of account 91 “Other income and expenses”.

Analytical accounting on account 62 "Settlements with buyers and customers" is conducted for each invoice presented to buyers (customers), and in case of scheduled payments - for each buyer and customer. At the same time, the construction of analytical accounting should provide the possibility of obtaining the necessary data on:

- to buyers and customers under settlement documents, the payment deadline for which has not come;

- to buyers and customers for settlement documents not paid on time;

- advances received; bills of exchange, the date of receipt of funds for which has not come;

– promissory notes discounted (accounted for) in banks;

– promissory notes for which funds were not received on time.

Accounting for settlements with buyers and customers within a group of interrelated organizations, on the activities of which consolidated financial statements are compiled, is kept on account 62 “Settlements with buyers and customers” separately.

The organization is a manufacturer of concrete. In connection with the supply of low-quality concrete, the buyer made a claim to her, the calculation of which included the cost of the delivered concrete, the cost of dismantling the wall. The organization accepted the claim. How to reflect this operation in accounting and tax accounting, if the organization takes into account income and expenses on an accrual basis for tax purposes?

After considering the issue, we came to the following conclusion:

The amount of compensation for damages, recognized by the organization on a voluntary basis, is accounted for in accounting as part of other expenses, and when taxing profits, it is included in the date of its recognition.

Rationale for the conclusion:

According to paragraph 2 of Art. 15 of the Civil Code of the Russian Federation, losses are understood as expenses that a person whose right has been violated has made or will have to make to restore the violated right, loss or damage to his property (actual damage), as well as lost income that this person would have received under normal conditions of civil circulation if his right had not been violated (lost profit).

In case of violation of contractual obligations that resulted in marriage as a result of the use of products (raw materials, materials, blanks, etc.) received from the seller with a hidden irreparable defect (defect) revealed in the process of manufacturing products (works, services), the amount of losses (damage) received ) is determined based on the cost of marriage.

The cost of defective products, in turn, is determined based on the cost of semi-finished products, production services of third-party organizations, technological fuel and energy spent on the production of defective products, wage costs (main and additional in terms of deductions for vacation pay) of production workers with deductions for social insurance, as well as an appropriate share of the costs of maintaining and operating equipment and workshop costs (or similar costs for the purpose). At the same time, the cost of the spent material and fuel and energy resources is determined at purchase prices, taking into account transport and procurement costs, the cost of wages for production workers - based on the current tariff rates (salaries), production standards, prices and bonus systems for workers, and deductions for social insurance - based on wage costs and established rates of social insurance contributions. The share of expenses for the maintenance and operation of equipment and shop expenses (or expenses similar in purpose) is determined in accordance with the industry-wide procedure for attributing these expenses to products (works, services), established by the instructions for planning, accounting and calculating the cost of products (works, services). ). When identifying the amount of damage from the marriage of manufactured products, the cost of rejected products should be excluded at the price of its possible use (clause 7, clause 15 of the Interim Method for determining the amount of damage (losses) caused by violations of business contracts (Appendix to the letter of the USSR State Arbitration Court dated December 28, 1990 N S-12/NA-225)).

In accordance with the foregoing, as well as with the agreement of the parties, the seller reimburses the buyer for the entire amount of losses (damage) caused to him.

Accounting

In accounting, expenses for compensation for damage are recognized as other expenses in amounts awarded by the court or recognized by the debtor (clause 12, clause 14.2 PBU 10/99 "Expenses of the organization").

In accordance with clause 16 of PBU 10/99, in order to recognize expenses in accounting, it is necessary:

Have a reason for the expense (agreement, claim of the counterparty);

Determine the amount of the expense (based on the terms of the contract or on the basis of a claim);

Have confidence that there will be a decrease in economic benefits.

Based on clause 18 of PBU 10/99, such expenses are recognized in the reporting period in which they occurred, regardless of the time of actual payment of funds and other form of implementation (assuming the facts of economic activity are temporarily certain).

Thus, if all the conditions provided for in clause 16 of PBU 10/99 are met, compensation for losses caused by the seller is included in other expenses as of the date the claim is recognized.

Settlements on claims filed by the supplier, as well as on presented and recognized (or awarded) fines, penalties and forfeits, are reflected on account 76 "Settlements with various debtors and creditors", subaccount 76-2 "Settlements on claims", and for reflection in accounting for other expenses, account 91 "Other income and expenses" is intended, subaccount "Other expenses" (Instructions for the application of the Chart of Accounts for accounting for the financial and economic activities of organizations, approved by order of the Ministry of Finance of Russia dated October 31, 2000 N 94n).

In cases where, upon acceptance of goods and materials, errors are found in the supplier's documents (for example, in the price) or the bank erroneously deducted funds from the current account, as well as in other similar situations, a claim is made to the counterparty. We will tell you about what postings to claim in accounting, in our consultation.

Sub-account 76-2 "Calculations on claims"

Chart of Accounts and Instructions for its application (Order of the Ministry of Finance dated October 31, 2000 No. 94n) for accounting for settlements on claims made against suppliers, contractors, transport and other organizations, as well as on presented and recognized (or awarded) fines, penalties and forfeits account 76 “Settlements with various debtors and creditors”, subaccount 2 “Settlements on claims” is used.

Analytical accounting on this sub-account is maintained for each debtor and claim.

Let's imagine standard accounting entries for accounting for settlements on claims:

Accordingly, accounting entries are made for the amounts of payments received on claims:

Debit of accounts 50 "Cashier", 51 "Settlement accounts", 52 "Currency accounts", etc. - Sub-account credit 76-2

And how does the supplier reflect postings on claims from buyers?

For the amounts of claims, fines, penalties recognized or awarded by the court, it is necessary to make an accounting entry:

Debit subaccount 91-2 "Other expenses" - Credit account 76

Claim work can be started as a result of a violation by one of the parties of the terms of cooperation, if there are shortages in the delivered batch of products, if there are counting errors in the received accounting documents. Oral claims are not legally binding. To obtain clarification from the counterparty and correct the error, it is necessary to send a written claim to his address.

Reflection of a claim in accounting: postings with the buyer

In accounting, claims made to suppliers are displayed on account 76.2. Account analytics is conducted in the context of each completed claim. The buyer, if there are grounds for a dispute with the counterparty, draws up a claim letter. The supplier must respond to the customer's claims - agree with the buyer's opinion and fulfill the contractual terms in full, or refuse to fulfill it. In the latter case, the buyer has the right to file a lawsuit.

When a marriage is detected, a claim is reflected in accounting (postings) by debiting account 76.2 with simultaneous crediting of one of the cost accounts ( , , ), if prices do not meet the conditions of standards, counting errors, etc. credit score 60 . If the supplier considers the customer's requirements reasonable, he satisfies them. In the accounting of the buyer, receivables in the form of a claim are repaid when posting a credit turnover according to 76.2.

Example

LLC "Expert" ordered material assets from LLC "Korund" on a prepaid basis. The amount of the transaction is 2575 rubles. At the time of shipment, a shortage of 575 rubles was revealed. The buyer filed a claim, the entries in the accounting reflected the amount of the shortage as the debt of the counterparty. The supplier satisfied the customer's requirements by returning the shortfall amount. Later, a shortage of purchased valuables from another supplier, Orient LLC, in the amount of 700 rubles was discovered, the counterparty refused to satisfy the claim.

Correspondence in the account:

• D60 - K51 - 2575 rubles, payment for goods and materials of Korund LLC
• D10 - K60 - 2000 rubles. (2575 - 575), posting of actually received valuables;
• D76.2 - K60 - 575 rubles, a claim has been made, postings are formed according to the analytical sub-account of Korund LLC;
• D51 - K76.2 - 575 rubles, the claim was satisfied by the supplier.
• D 76.2 - K60 - 700 rubles, the claim was sent to Orient LLC;
• D94 - K76.2 - 700 rubles, Orient LLC does not recognize the mistake, compensation for the shortage will not be made, the amount is written off as expenses.

Postings on claims from buyers: accounting with the supplier

Upon receipt of a claim from the buyer, the supplier can take one of the following decisions:

• return the amount received from the counterparty (in part or in full, depending on the type of violation);
• replace defective products;
• take back non-working equipment
• eliminate defects;
• adjust the contractual prices in the direction of their reduction;
• charge and pay a penalty or penalty.

If the supplier agrees with the content of the claim letter, is ready to accept defective products and reimburse their cost, such a return procedure will be carried out as a reversal sale.

Example

Sharm LLC sold inventory items in the amount of 5,800 rubles, including VAT of 1,044 rubles. The buyer's payment for the product is overdue by 3 days. Under the terms of the contract, a penalty is charged for late payment. The amount of the penalty rate is 0.09% per day.

Supplier postings:

• D76.2 - K91.1 - a penalty in the amount of 18.48 rubles was recognized. (6,844 x 0.09% x 3).;
• D51 - K76.2 - the buyer satisfied the requirements for the claim letter, the penalty was paid in the amount of 18.48 rubles.

If the buyer transferred the payment for the products in advance, and the supplier delayed the delivery, then there would be grounds for conducting claims work. Postings on claims from buyers look like the supplier:

• D51 - K62 - prepayment received;
• D62 - K76.2 - the requirements for the claim are taken into account and the company's debt to the client is reflected;
• D76.2 - K51 - satisfaction of the requirements of the buyer.