Building partnerships in business can be carried out using tolling schemes. The relevant legal relations are established taking into account the requirements of the Civil Code, as well as the sources of law governing financial accounting at Russian enterprises. What is their specificity? How is accounting of procedures characterizing tolling schemes carried out?
Processing of raw materials: the essence of legal relations
To begin with, we will define what constitute the mechanisms of interaction between enterprises under consideration.
The tolling scheme of legal relations of business entities involves the adoption by one party of the transaction - the processor - of materials from the customer in the status of the contractor in order to further process them or manufacture any products. At the same time, the cost of the relevant materials is not paid, while the result of their processing, including those presented by finished products, is transferred to the customer on time.
An important aspect of legal relations, which is characterized by a tolling scheme, is accounting. It is carried out using the Chart of Accounts, approved by law. Actual tolling is reflected in account 003, which refers to off-balance sheet. Direct accounting of costs associated with the processing of materials can be carried out separately from a similar procedure, which characterizes the standard production of goods by the company (later in the article we will consider this feature in more detail). Moreover, the structure of the corresponding costs can be similar to the one that characterizes the processing of the company's own materials, with the exception of indicators directly of the cost of tolling materials, as well as costs associated with the sale of manufactured products.
The parties to the legal relationship sign, in the case of choosing such a mechanism of interaction as a tolling scheme, an agreement. Consider its features.
Contract with a tolling scheme: what are its features?
In fact, the agreement in question is a subspecies of the contract. Thus, when compiling it, the parties to the legal relationship should be guided primarily by the provisions of the Civil Code of the Russian Federation.
The contract, which is concluded with the tolling scheme, fixes, in particular:
- name and volume of raw materials that are transferred from the customer to the processor;
- the name and characteristics of the products to be made from tolling;
- the deadlines in which one party must deliver the materials, and the other - to process them in the prescribed manner;
- the cost of processing, as well as in what order the parties are supposed to carry out settlements;
- a mechanism for the transportation of tolling materials and the results of its processing;
- parameters characterizing the intensity of consumption of raw materials, establishing standards for technological losses, production waste, the formation of natural losses in the processing of tolling.
Of course, other conditions may be fixed in the contract. For example, directly the method of calculating the parties (in cash or part of raw materials or finished products).
The tolling legal relationship scheme also involves the formation of a fairly large number of documents that complement the treaty in question. Consider their specifics in more detail.
Documents for tolling scheme: application features
The first step in implementing the contract, the features of which we have studied above, is the delivery of tolling raw materials to the processor. Upon completion of this procedure, a special act is most often formed in which the name, volume, and cost of raw materials are recorded in accordance with the contract. At the same time, information about VAT is not reflected in the document, since the scheme of the tolling method for processing raw materials does not imply the calculation of VAT by the customer, as well as the appearance of the right to deduct the corresponding tax from the other side of the legal relationship.
Using invoices
Another document that can be issued when transferring raw materials from the customer to the processor is an invoice. However, it can also be accompanied by a bill of lading or a receipt. In the corresponding document it is necessary to fix that the raw materials are transferred by the customer precisely according to the tolling scheme. At the same time, it is recommended to record information on the agreement between the parties in the consignment note - the document number, the date of its preparation.
The receipt of tolling raw materials is most often made out at the processor’s warehouse. This procedure involves the use, first of all, of a receipt order - it also reflects the fact that the parties to the legal relationship involved a tolling scheme for the transfer and processing of raw materials.
The next group of documents is drawn up directly during the implementation of certain operations at the warehouse - such as, for example, the transfer of raw materials to the production workshop for processing purposes. Various invoices may also apply here.
After the finished product is made from tolling raw materials, it can be temporarily placed at the warehouse in order to prepare for shipment. The fact that the finished product came to the appropriate unit of the organization engaged in the processing of raw materials is also made out using a special invoice. In turn, when goods are released to the customer, a separate optimized invoice is used.
Submission reporting
The following document, which is drawn up as part of the legal relationship between the customer and the tolling processor, is a report on the use of the corresponding resource. Its compilation requires the Civil Code. This report reflects the name and scope of:
- raw materials that have been obtained and processed;
- finished products manufactured by the processor;
- waste generated during production.
Upon completion of the processing of tolling, an acceptance certificate is issued . It fixes the cost of fulfilling the order for the manufacture of products by the processor. Also, the party of legal relations that released goods under such a mechanism of legal relations as a tolling scheme should provide the customer with an invoice.
Now consider the nuances of taxation that characterize the format of legal relations in business.
Subcontract Taxes
The cost of those materials that were received on a tolling basis does not increase the tax base of the company, which is processing the contract. However, if we are talking about the sale of services related to the production of products from tolling raw materials, then the tax base is being formed. It is calculated based on the cost of processing raw materials or materials, but without taxes.
In this case, VAT is calculated at a rate of 18%. The tax on those materials, works and services that were paid in order to ensure the processing of raw materials may be deducted by the processor.
The income of the company that processed the tolling materials is determined as the cost of work under the contract. In turn, the costs of the processor are calculated based on the costs associated with the implementation of the relevant work. The cost of raw materials is not taken into account.
Accounting company should allocate direct costs for the release of products on the balances of work in progress. Indirect costs are recorded directly at their implementation.
Accounting entries
As we noted above, one of the most important aspects of such a mechanism of legal relations as a tolling scheme is the accounting of its constituent operations. Let us consider in more detail which particular transactions may be involved.
When carrying out tolling, the following basic operations are carried out:
- receipt of prepayment under the contract (reflected by posting Debit 51, Credit 62-2);
- calculation of VAT on the amount received (Debit 76, Credit 68);
- reflection of the cost of raw materials that are accepted at the warehouse (Debit 003, sub-account "Warehouse");
- write-off of raw materials for further processing (Credit 003);
- accounting of tolling raw materials transferred to the workshop (Dt 003, sub-account “Processing”);
- reflection of costs related to the processing of raw materials (Dt 20, Kt 02);
- acceptance of finished products from the workshop (Dt 002);
- write-off of used raw materials (CT 003, sub-account “Processing”);
- write-off of expenses associated with processing (Dt 90-2, Kt 20);
- reflection of income under the contract with the customer (Dt 62-1, Kt 90-1);
- VAT calculation based on the cost of processing raw materials (Dt 90-3, Kt 68);
- acceptance of VAT for deduction (Dt 68, Kt 76);
- the implementation of the shipment of finished products to the customer (CT 002);
- the implementation of the prepayment offset (Dt 62-2, Kt 62-1);
- receipt of payment from the customer (Dt 51, Kt 62-1).
If the processor has several customers, then accounting in the tolling scheme is carried out using separate statements for each counterparty, which records information about the received materials, as well as products resulting from their processing.
What other nuances can characterize accounting in the framework of the legal relations in question? We noted above that the tolling scheme employed by the parties to the legal relationship may require accounting in the accounting registers of the processor, which is separate from the relevant procedure, which characterizes the standard release of goods. We will study this nuance in more detail.
Separate accounting of tolling and standard production
Indeed, one of the most important aspects of the legal relationship under consideration is also the separate accounting of raw materials and finished products, characterizing the legal relationship within the framework of tolling and standard production schemes. What are its features?
The main difficulty in keeping records, if both a tolling scheme of work with a counterparty is involved and a standard one, in which the company itself produces goods, consists in dividing the accounting procedures for the same type of product. If these are 2 different types of products, then solving the problem is greatly facilitated. But if the corresponding types of goods coincide, then keeping records is more difficult.
According to experts, the scheme of tolling should be accompanied by the involvement, first of all, of accounting mechanisms that differ from those that characterize the standard production of goods by the enterprise. This task is not easy to solve. One of the tools to solve it may be the use of different accounting accounts.
So, the contracted production scheme may consist of the procedures shown on account 003, and the standard one using account 10. As regards accounting for finished products , accounts 002 and 43 can be used, respectively. It is assumed that there will be 20 only the value of the company's own materials is recorded. Subcontracting raw materials, in turn, are not taken into account in costs. According to the credit of account 20 , the cost of finished products should be fixed, while correspondence will be established on the debit of account 43 or 40. Correspondence in the case of processing will be on the debit of account 90-2, as well as the credit of account 20.
The tolling production scheme, if we are talking about the release of identical goods, involves the distribution of products into 2 categories - our own and produced under an agreement with the counterparty based on the norms characterizing the consumption of raw materials. An alternative option for separate reflection of operations on tolling and standard production is also possible. It assumes that the raw materials supplied to the workshop are debited from account 003 and at the same time accounted for by the accountant by posting using the debit of account 10 and credit 76. In this case, correspondence is applied to the debit of account 20 and the credit of account 20 - when debiting is carried out the cost of materials in production, as well as on the debit of account 43 and credit 20 - when the posting of finished products is carried out.
Of course, separate accounting in the tolling scheme can be maintained according to other principles, for example, in accordance with industry regulations, recommendations of departments, taking into account the specifics of a particular enterprise.
Subcontracting automation: key solutions
The procedures considered by us, which characterize accounting in the framework of tolling schemes, are in many cases implemented at large enterprises, and their implementation in the required volume can be very time-consuming without the use of automation tools.
A sufficiently convenient tool of the appropriate type may be if the enterprise applies such a mechanism of legal relations as a tolling scheme, “1C: SCP”. That is, it is supposed to involve a popular accounting program in a modification adapted to account for the procedures in question. This solution is characterized by a very convenient interface that allows you to consistently implement the necessary procedures.
Automation of accounting: application of the 1C program
If the task is to implement the legal relationship, which includes the tolling scheme, "SCP" involves its solution in the framework of algorithms that can be applied by both the customer and the processor. For example, if a company transfers raw materials for further release to a counterparty, then this program involves solving the task in several stages:
- formation of the order to the supplier;
- transfer of materials for further processing;
- registration of services provided by the processor under the contract.
Corresponding modification of "1C" allows you to keep records using the necessary accounting entries subject to the correct formation of correspondence between them.