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How to hand over goods for sale. We start our own business: we sell goods for sale

Retail trade is carried out on the basis of a retail sale and purchase agreement. The buyer under a retail sale and purchase agreement can be either an organization (through its representative) or an entrepreneur, or a citizen (clause 3, article 492 of the Civil Code of the Russian Federation).

Situation: in what cases the sale of goods to another organization (entrepreneur) can be considered retail th?

The sale of goods is recognized as retail trade, provided that the purchased goods are used by the buyer not for business, but for personal purposes (clause 1, article 492 of the Civil Code of the Russian Federation). However, the legislation does not oblige the seller to control the subsequent use of the purchased goods by the buyer (letter of the Federal Tax Service of Russia dated January 18, 2006 No. GI-6-22/31). It follows that the category of the buyer does not affect the recognition of a retail transaction. An organization (through a representative) can also purchase goods at retail, for example, to ensure its activities (office equipment, office furniture, vehicles etc.). In order for the sale of goods in this case to be considered retail, the following conditions must be met:

the seller organization is engaged in retail trade;

the goods sold can be used for personal purposes (i.e., this is not commercial, cash equipment);

the representative of the organization-buyer does not require to issue an invoice, waybill;

The seller organization issues a payment document to the buyer.

Such clarifications are contained in the letters of the Ministry of Finance of Russia dated February 9, 2007 No. 03-11-05 / 28, dated December 20, 2006 No. 03-11-04 / 3/544 and dated December 28, 2005 No. 03-11- 02/86. The position of the financial department is supported by the court (clause 5 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated October 22, 1997 No. 18).

Situation: in what cases should a retail sale and purchase agreement be concluded in writing?

Transactions of organizations among themselves, with entrepreneurs and citizens must be concluded in writing (clause 1, article 161 of the Civil Code of the Russian Federation). However, if the transaction is executed at the very time of its completion, then a written agreement is not required (clause 2, article 159 of the Civil Code of the Russian Federation). Therefore, the sale of goods may not be formalized by a contract.

The retail sale and purchase agreement is considered concluded from the moment the buyer is issued a cash receipt, sales receipt or other document confirming payment (for example, a form strict accountability) (Article 493 of the Civil Code of the Russian Federation). These documents confirm the conclusion of the retail sale contract. That is, as a rule, a retail transaction is executed at the very time of its completion, so it can be concluded verbally. However, if the moments of the transfer of goods and its payment do not coincide (for example, a deferred payment is granted), then it is necessary to conclude a written contract.

In some cases, a retail sale contract must be concluded in writing, regardless of other conditions:

When selling goods by samples or remotely (Article 497 of the Civil Code of the Russian Federation);

When selling to citizens a multi-volume periodical, published in separate volumes (clause 128 of the Rules, approved by Decree of the Government of the Russian Federation of January 19, 1998 No. 55).

Cash trading

When selling goods at retail for cash (or using payment cards), issue and issue to the buyer cash receipt. These are the requirements of Article 493 Civil Code of the Russian Federation and paragraph 1 of Article 2 of the Law of May 22, 2003 No. 54-FZ.

When administering certain types activities in the sale of goods, a cash receipt can not be issued. These activities include, in particular:

providing meals to students and staff in educational institutions;

trade in markets, fairs, exhibition complexes;

sale in kiosks of ice cream and soft drinks on tap;

sale in passenger cars trains of tea products.

A complete list of activities in which a cash receipt may not be issued is established in paragraph 3 of Article 2 of the Law of May 22, 2003 No. 54-FZ. Besides, it is not necessary to apply CCT when conducting activities subject to UTII (clause 2.1, article 2 of the Law of May 22, 2003 No. 54-FZ).

Attention: for non-use in established by law In cases of CCP, administrative responsibility is provided (Article 14.5 of the Code of Administrative Offenses of the Russian Federation).

Measures of responsibility - a warning or a fine. The amount of the fine is:

for an organization - from 30,000 to 40,000 rubles;

for official organizations (for example, a manager, cashier-operator (seller)) - from 3,000 to 4,000 rubles.

Such rules are established in article 14.5 of the Code of Administrative Offenses of the Russian Federation.

Documenting

Confirmation of the conclusion of a retail sale and purchase agreement, in addition to a cash receipt, can serve as a sales receipt (Article 493 of the Civil Code of the Russian Federation). In most cases, it is not necessary to issue a sales receipt, but it is possible (for example, at the request of the buyer).

A sales receipt must be issued when selling the following goods to the public:

peddling trade, with the exception of food products(clause 20 of the Rules, approved by the Decree of the Government of the Russian Federation of January 19, 1998 No. 55);

textile, sewing, knitwear, fur products(Clause 46 of the Rules approved by Decree of the Government of the Russian Federation of January 19, 1998 No. 55);

technically complex household goods, for example, household radio-electronic equipment, communications equipment, photographic and film equipment, musical equipment, electrical household appliances, etc. ;

cars, motorcycles, trailers, numbered units (clause 60 of the Rules approved by Decree of the Government of the Russian Federation of January 19, 1998 No. 55);

precious metals and precious stones(Clause 69 of the Rules, approved by Decree of the Government of the Russian Federation of January 19, 1998 No. 55);

animals and plants (clause 80 of the Rules approved by Decree of the Government of the Russian Federation of January 19, 1998 No. 55);

weapons and cartridges (clause 101 of the Rules approved by Decree of the Government of the Russian Federation of January 19, 1998 No. 55);

building materials and products (clause 111 of the Rules approved by Decree of the Government of the Russian Federation of January 19, 1998 No. 55);

furniture (clause 117 of the Rules approved by Decree of the Government of the Russian Federation of January 19, 1998 No. 55).

Responsibility for non-issuance of a sales receipt

Attention: for non-issuance of a sales receipt when selling goods, the release of which is necessarily documented by this document, administrative liability is provided (Article 14.15 of the Code of Administrative Offenses of the Russian Federation).

In the production cycle, the sale of the released goods is the final and important indicator for the manufacturing company. As a result of the sold products, the company receives working capital for further development production. Consider the entire cycle of preparing documents for the accounting and sale of finished products.

Documentary accounting of finished products

Finished product release is complex production process, in the end of which the goods arrive at the warehouse of finished products. Each production stage accompanied by primary documents:

Receipt of materials to the warehouse for production purposes. Grounds for posting materials - consignment note TORG-No. 12;
extradition material assets from storage facilities to production on demand - waybill M-11;
Finished products are sent for storage to the warehouse according to the consignment note form MX-18. This form is used only in manufacturing companies.

Each "primary" is fixed by bookkeeping:

The entire process of manufacturing the goods is recorded by the materially responsible person in the record card of the released products. An accounting card is entered for each type of product, where the serial number of the item is assigned.

Information is entered into the card on the basis of the invoice MX-18 for the released goods. Documents are filled out in a clear handwriting without blots and corrections with the indication and signature of responsible financial persons.

For the grand total, a general register is compiled for the movement of released goods. If there are several warehouses in production, then the register is formed for each warehouse separately. All indicators are transferred to the summary sheet after the end of each month and handed over to the accounting department for reconciliation with analytical accounting.

In production, it is important to document all operations with primary documents that reflect the movement of the output of finished products. If necessary, it is possible to develop additional forms of documents.

Documentation of the sale of finished products

Registration accounting documents for the sale of finished products has two directions: retail and wholesale. When implementing the documentation they have different. Let's consider in more detail.

Documents in retail trade consist of:

Cash receipt, indicating full information about the products sold;
Or a strict reporting form (BSO) and a cash receipt order.

In accounting for retail sales, the following postings are formed:

Dt50.01 Kt90.01 - proceeds received from retail sales;
Dt90.02 Kt41 - the amount of the cost of goods sold has been written off.

Important for retail entrepreneurs: in 2017-2021. for retail, online cash registers are being introduced, the receipts of which contain not only information about the product, but also information about the entrepreneur himself. This information will be transferred to the tax office.

Failure to issue a cash receipt or BSO to the buyer threatens with a fine in the amount of:

Entrepreneur - 2 thousand rubles;
Officials - 2 thousand rubles;
Legal entities - 10 thousand rubles.

Documents for the sale of finished products wholesale:

Invoice for payment for goods;
Waybill TORG-12;
Invoice (if the seller is a VAT payer), which is registered in the book of purchases and sales;
Contract of sale;
UPD - a universal transfer document, combines an invoice, a consignment note, an act of work performed.

A feature of filling out the UPD form is the status number:

If we put it in status No. 1, then this means that the document is intended for calculating VAT and income tax. Used instead of invoices and transfer acts;
Status No. 2 means that this document confirms the expenses of the enterprise, and it replaces only transfer documents.

A package of documents is prepared in 2 copies (except for the invoice), one - to the buyer, the other - to the seller with the appropriate signatures of the head or the materially responsible person and the seal.

Important: when selling goods wholesale, the seller may not issue such documents as an invoice, waybill, certificate of completion, but combine them into one UPD document.

When self-pickup from the manufacturer's warehouse, the buyer is issued a pass-permit for the export of goods from the warehouse with a consignment note with a list of shipped products.

The pass is signed by the director of the organization and the chief accountant. The recipient of the goods is obliged to present a power of attorney for the purchase of manufactured products.

The accountant draws up the wholesale trade of postings:

Dt62.01 Kt90.01 proceeds from the sale of goods. Basis - consignment note TORG-12;
Dt90.03 Kt68.02 VAT charged;
Dt90.02 Kt41.01 the cost of goods sold was written off on the basis of the consignment note TORG-12;
Dt51 Kt62.01 the consignment note was paid by the buyer. Basis for payment order.

The buyer-wholesaler can only be individual entrepreneur or legal entity.

Important information: from July 01, 2017, due to changes in the UPD, the old forms are considered invalid for VAT refunds from the budget.

Inventory accounting for the movement of finished products

Inventory check provides control accounting for finished products in production. Based on the results of the check, the quantity, quality and condition of the finished product are determined in fact. All interested responsible employees participate in the inventory process. Control can be carried out at the end of each reporting period, but there is a mandatory inventory:

Annual accounting;
Change of financially responsible persons;
The presence of the fact of theft, damage, shortage of finished products;
Emergency;
Liquidation or reorganization of the enterprise.

If violations are revealed, then they raise all documents on accounting and sale of finished products. Pay special attention to the card warehouse accounting, which displays the movement of goods and the balance at the end of the period.

To improve control over the accounting of finished products and their implementation, it is necessary to consider the following steps:

Maintain constant control over manufactured finished products;
Error-free execution of documents for the sale of finished products;
Correctness of conducting business transactions in accounting;
Clearly organized settlement with clients.

It is important to know that tax inspectors painstakingly check documents when selling finished products and issue counter checks to counterparties to verify documents.

The contract for the sale of goods with payment upon sale implies the issuance Money at the time of shipment. The sample can be downloaded for free.

In modern times contract for the sale of goods with payment upon sale received great distribution.

Tell me, what does it mean\"I'll take the goods for sale \"?

Many suppliers do even more for resellers and allow them to pay in installments. The discussed implementation pact implies the issuance of funds upon the sale. On the day of shipment, the supplier transfers the contract, waybills, invoices and other accompanying acts to the buyer. A sample of the paper in question can be downloaded for free via a direct link.

Many counterparties enter into sales transactions upon the sale of goods. Payment is made in cash and non-cash way. Such relationships are of a long-term nature. In this agreement between the two parties, there are many positive features and almost no negative points. It is easier for a manufacturer or supplier to negotiate with contractors, sellers of goods, rather than selling their own blanks to the end consumer. It is easier for consumers to buy any product nearby than to look for a wholesaler. Therefore, numerous subjects benefit from this type of legal relationship.

Mandatory clauses of the contract for the sale of goods with payment upon sale

Name, date, place of agreement, identification information;
Subject, characteristics, rights, obligations, responsibility;
Terms of sale or sale, cost, payment procedure;
Additions, comments, applications;
Final moments;
Signatures, transcript.

A post-sales implementation contract is easy to write. Almost any user of the Word editor will cope with its execution. The pact is drawn up in at least two copies and signed by authorized representatives. If the trade has any peculiarities, the parties may agree not to enter into such transactions in a certain territory. As a rule, each arrangement of sale with payment upon delivery is unique. Civil law allows subjects to include in documents all rules of conduct not prohibited by law.

Date: 2016-08-31

Contract for the sale of goods with payment upon sale

Transfer of goods for sale

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We transfer our goods for sale. You must first enter information about commission agents in the Counterparties directory. For such counterparties, the Buyers checkbox is checked and an agreement is drawn up with the type of agreement " With a commission agent". The shipment of goods is processed in the same way as the sale of goods.

The fact that the commission agent sells our goods is documented in the document "Commission agent's report on goods sold" (menu Documents - Sale). The document can be drawn up on the basis of the document Sale of goods and services.

In the journal "Documents of the counterparty" we highlight desired document Realization of goods and services.
Menu Action - Based on - Commissioner sales report. The document is filled out on the basis of the sales document, be sure to fill in the window for the method of settlement with the commission agent. If not all goods are sold by the commission agent, then in the quantity column we put the sold quantity of the goods and OK.
Registration of payment from the commission agent. Based on the Sales Commissioner's Report, we draw up a cash receipt document.
How to take goods for sale

To do this: select the document "Commissioner sales report" menu - Action - Based on and select the Incoming cash order (if the payment is for cash) or the Payment order is incoming, and then the bank statement (if the payment is for cashless payments).

Product returns

To process the return of goods from the supplier, you must:

Menu Documents - Purchasing - Receipt of goods and services select the desired receipt document.
Menu Action - Based on - Return goods to the supplier.
A window will appear on the screen, filled out on the basis of the receipt document. If necessary, enter the quantity of the returned goods.

To process a return of goods from the buyer, you must:

Menu Documents - Sales - Sales of goods and services, select the desired implementation.
Menu Action - Based on - Return of goods from the buyer.
A window will appear on the screen, filled out on the basis of the implementation document. If necessary, enter the quantity of the returned goods.

Removal

Deleting objects (hereinafter, by objects we mean the elements of the directory, groups, documents) occurs in 2 stages. At the first stage, the object is marked for deletion. To do this, select the object and press the "Delete" key on the keyboard and confirm the request to mark for deletion. The object will be marked for deletion and a sign of deletion will appear on its icon - a blue cross.

To remove the mark for deletion, you need to select the object marked for deletion, press the "Delete" key and confirm the request to remove the mark for deletion. The object will remain in the database until it is physically removed from the database. Only a user who has full rights can physically delete objects from the database. A window will appear on the screen, in the upper part of which all objects marked for deletion are listed. Click on the button " Control" and the program checks if we can delete the marked objects. Then click on the button " Delete".

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Accounting reflection of transactions for the purchase and sale of goods at retail when accounting for goods at purchase prices is carried out in the following sequence:

receipt of products from the supplier, mutual settlements according to the contract;
displaying purchase prices in the company's accounting records, posting products to a retail warehouse or moving them from the main warehouse.
sale of goods to a buyer who purchases it for personal use; mutual settlements with the customer, confirmation of payment;
determining the financial results of the transaction, monitoring the results of the sale.

Retailing refers to trading activities which is associated with the purchase and subsequent sale of products to end consumers.

Note from the author! The main purpose of assets sold in retail trade is personal consumption. The sale of goods purchased for further resale is accounted for in wholesale trade.

In retail trade, a transaction is carried out on the basis of an oral sale and purchase agreement. Payment is made in cash using cash registers in accordance with legislative changes in federal law 54-FZ dated May 22, 2003 or bank cards under an acquiring agreement if there are payment terminals in the store.

The accounting rules of a retail enterprise allow the accounting of goods both in purchase and sale prices. The mechanism for accounting for goods in retail trade at purchase prices is identical to wholesale trade. The purchase of goods is displayed on the account. 41, a subaccount 41.2 is additionally opened to account for goods in retail.

Should be borne in mind! The procedure for accounting for products in the warehouse should be recorded in the accounting policy of the company.

To sum up the results of entrepreneurial activity in retail trade, a financial result is determined, which is recorded in the company's accounting records on the account. 90. Document-base for monitoring - a report on retail sales, formed from checks of KKM at the closing of the shift.

The main retail transactions when accounting for goods at purchase prices:

Buying goods from a supplier
Selling goods to retail customers
Payment financial result deals
Dt90 Kt99 - profit

Dt99 Kt90 - loss

Practical example

Limited Liability Company "Sad" is engaged in the sale of drip irrigation systems and related products at retail and wholesale through the store. A batch of containers for sale was purchased total cost 15 thousand

How to take the goods for the implementation of IP?

rubles (without VAT), fare for the delivery of goods amounted to 300 rubles. Accounting is carried out at purchase prices, transportation and procurement costs are included in the cost of production. The goods were put up for sale at 210 rubles apiece (100 pieces in a batch). During the operating day, the store sold 30 units for the amount of 6,300 rubles.

Accounting entries for the purchase of goods:

Dt41.1 Kt60 - 15,000 rubles. - the container arrived at the main warehouse.
Dt41.1 Kt60 - 300 rubles - delivery is included in the initial cost of the goods.
Dt41.1 Kt41.2 - 10,000 rubles - part of the goods was moved for retail sale.
Dt60 Kt51 - 15,300 rubles. - made a full payment with the supplier.

At the end of the working day after the closing of the cash register, on the basis of the retail sales report, the accountant of Sad LLC made the following accounting entries:

Dt62R Kt90.01 - 6,300 rubles - displaying the proceeds received per day from the sale of containers.
Dt90.02 Kt41 - 4,590 rubles - the cost of goods sold was written off.
Note! Formation of the initial price = (cost of the lot + TZR) / number of pieces in the lot = (15,000 + 300) / 100 = 153 rubles per unit.
Dt50 Kt62R - 6,300 rubles - all goods were paid for in cash.

To calculate the financial result, an analysis of the account is carried out. 90 and determining the balance on the debit or credit of the account:

Since the store's revenue exceeded the cost of purchasing containers, the Sad limited liability company made a profit from the sale of these products.

Displaying the financial result on account 99:

Dt90 Kt99 - 1,710 rubles - profit.

Features when returning from buyers

In retail, the buyer can return previously purchased products in the following cases:

Failure to provide full information about the properties of the goods at the time of sale.
Marriage detected.
Should be borne in mind! Return by marriage is possible even in the absence of a cash or sales receipt.
Return of non-food quality goods that did not suit the buyer for one reason or another (providing a cash receipt is required).

In the accounting of the selling organization, settlements with buyers for the return of products are recorded on account 76, data on previously received revenue, written off cost are reversed.

Viktor Stepanov, 2018-04-11

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Related reference materials

Give goods for sale

Reading time: 3 minutes

If you have a manufacturing small home business, then your product needs to be sold. Home-based business from home, that there is no need to rent any point in your city and trade from it. You will learn more about the sale of goods and its return for sale from this article.

First sales - home-made advertising

First of all, products can be sold from home, for this you need to go through a number of other procedures for advertising a business.

Cooperation with the manufacturer

The second step is to create a business card to expand your customer base. Also, packaging is required for your branded product. Promotional packaging, which can cost a penny, along with calling card will give your business status and automatically launch word of mouth.

All this must be done when you make products at home. But there is another way to make money on your product - to give the product for sale.

What kind of home business can entail the return of goods for sale?

Production of furnaces - the goods are given to the iron markets.

A greenhouse as a business - the goods are given to markets, shops, canteens, etc.

Making dumplings - dumplings are rented to shops and canteens

Restoration of old furniture - sale in furniture stores

Breeding rabbits as a business - sale in stores and meat markets

Domestic poultry farming - sale of eggs and meat

Growing flowers in a greenhouse - return of goods to flower pavilions

Canning - sale in shops and canteens

Mini bakery as a business - sale in shops and canteens

Mushroom Growing Business - Selling Mushrooms in Stores

Engage in fishing - selling fish in shops and markets

Strawberry growing business - selling strawberries in shops and markets

Potato growing business - giving potatoes to shops, markets and canteens

Knitting business - return to souvenir shops and departments of things for children

Home smokehouse - sale in shops, markets

Production of bath brooms - sale in bath complexes

How to give goods for sale

After you create your packaging (if required), you need to take your goods to one of the above places and negotiate with the owner. Usually the goods are taken for sale without problems, the main thing is that the owner outlet I could throw my percentage on your product (20-30%) in order to have my profit.

If there is a lot of goods, you can conclude an agreement on the return of goods for sale. Such an agreement can be downloaded on the Internet or contact a lawyer with a similar question. It is better to conclude a contract once and for a long time so that there are no disagreements in the future.

Giving goods for sale is a great way to make money on your product. This type of sales is one of the most effective methods of selling goods. You can also create a website for your business and post all the necessary information on it. The package must contain the domain name of the site.

ConsultantPlus: note.

Decree of the Government of the Russian Federation of 26.09.1994 N 1090 became invalid due to the publication of Decree of the Government of the Russian Federation of 06.06.1998 N 569, which approved the Rules for commission trade in non-food products.

2.2. Documenting sale and release of goods

2.2.1. Registration and accounting of the sale of goods in trade organization depends on the method of payment for the purchased goods between the buyer and the seller. Goods in trade organizations are sold both for cash and by bank transfer. Cashless payments regulated by the "Regulations on non-cash payments in Russian Federation"dated 09.07.92. When wholesale deliveries it is possible both to receive cash at the box office (up to the maximum amount for one payment, limited in accordance with the established procedure), and to transfer funds by bank transfer to a current account.

The parties that have concluded the agreement have the right to choose and establish in the agreement any of the forms of payment.

2.2.2. In retail organizations, cash settlements with the population are carried out using cash registers in accordance with the Law of the Russian Federation of 18.06.93 N 5215-1 "On the use of cash registers in the implementation of cash settlements with the population", Resolution of the Council of Ministers of the Government of the Russian Federation of 30.07. 93 N 745 "On approval of the Regulations on the use of cash registers in the implementation of cash settlements with the population and the List of certain categories of enterprises (including individuals implementing entrepreneurial activity without education legal entity, in the event that they carry out trade operations or provide services), organizations and institutions that, due to the specifics of their activities or location, can carry out cash settlements with the population without the use of a cash register" (with amendments and additions).

Forms of documents for accounting for cash without the use of cash registers are defined in the instruction letter of the State Tax Service of the Russian Federation dated June 22, 1995 N YuU-4-14 / 29n "On the forms of strict reporting documents for accounting for cash without the use of cash registers" and in letter of the State tax service RF dated 23.05.94 N NI-6-14/176 "On the use of cash registers in small retail trade".

2.2.3. The amount of retail turnover is determined by the amount of revenue for goods sold. Revenue is calculated as the difference between the readings of the amounts of cash registers at the end and beginning of the day for each structural unit.

If kiosks, stalls, etc. belong to a retail trade organization, then financially responsible persons working in them are issued in one copy of the "Commodity Book of an Employee of a Small Retail Network" in the form of N 1-RT (OKUD code 0903040). The release of goods is issued by an invoice. Data on the release of goods and the receipt of proceeds are reflected in the book for transactions on the basis of income and expenditure documents with the withdrawal of a new balance of goods each time. Entries in the book are made by responsible persons who release goods or receive proceeds.

2.2.4. If the goods are released on the day (shift) of work to financially responsible persons, then the vacation is issued by an expense and receipt invoice in the form N 16-OH (code according to OKUD 0903017).

The volume of retail turnover includes the amount of proceeds handed over by the financially responsible person at the end of the working day to the cash desk of the organization. Reception of cash is made out by the credit cash warrant. The number, date of the incoming order and the amount for which the goods are sold are indicated in the outgoing invoice. The quantity and amount of goods not sold per day is indicated in the appropriate columns of the expenditure and receipt invoice. Then the amounts of revenue received by the cashier are reconciled with the amount of goods sold. A full report of the person responsible for the amount of goods received is required.

The sale of goods in small wholesale is carried out on the basis of a letter - a demand for the release of goods from the buyer, an invoice for payment for the goods, and the release of goods is carried out after the payment of invoices and an invoice is issued, in which a note is made on the release and receipt of the goods and a round seal of the organization is affixed.

Managers and chief accountants of organizations engaged in small-scale wholesale trade are granted the right to establish cost, quantitative - cost or operational - accounting methods for accounting for goods, based on the specific conditions of their work (volumes of trade, inventory, the range of goods sold, etc.) and subject to the preservation of inventory and material assets.

2.2.5. The procedure for the sale of goods on credit is determined by the "Rules for the sale of durable goods to citizens on credit", approved by Decree of the Council of Ministers of the Government of the Russian Federation 09.09.93 N 895. When buying goods on credit, an order is filled in - an obligation in two copies according to standard form(code according to OKUD 0903150). The first copy of the order - the obligation is sent to the organization where the buyer works (studies), and those who repay the loan personally (in cash or non-cash contributions) are handed out. The second copy of the order - obligation remains in the trade organization and is registered in the "Sheet - inventory of orders - obligations" (code according to OKUD 0903158).

Payments for goods sold on credit are made in cash through cash registers or with the issuance of a receipt order (receipt) or in the form of non-cash payments through banking institutions or using credit cards.

When making payments by credit cards, the buyer first concludes a service agreement with a credit company and receives a plastic card from it, which he uses when making purchases.

Credit card issuers (companies and banks) enter into an agreement with merchants to sell goods to credit card holders. The contract specifies the procedure for authorizing cards, providing the store with the necessary technical means, terms of payment for goods, etc. Instructions on the procedure for servicing credit card holders are attached to the agreement.

The sale of goods is formalized by issuing sales receipts (slips), which are rolled on special machines. The slip indicates: the name of the cardholder, the name of the company in which he works, the card number, the date of the purchase, the amount spent, the type of payment system (VISA, Mastercard, etc.), the address of the store, hotel, etc.

The slip is filled in three carbon copies: the first copy is given to the buyer, the second is handed over to the collector, the third is transferred to the accounting department at the cash report. The buyer signs the slip, the authenticity of his signature is checked by the store employee.

The terms of collection of slips are set depending on their number and total amount. Before the arrival of the collector, a register of slips is compiled indicating their number and amount. The register is filled in two copies: the first is transferred with a slip to the collector, the second - with the collector's receipt remains in the trade organization.

Registers with slips are handed over to the bank, which credits the funds due to it for the sold goods to the account of the trade organization.

The documents for crediting money indicate the dates of slip registers and the amount of money.

Accounting for goods sold on credit is carried out according to the Inventory of Orders - Obligations.

2.2.6. The internal placement of goods between the structural divisions of the organization, where different material - responsible persons(teams), as well as the movement of goods from one structural unit to another, it is carried out on the basis of a written or oral order of the head of the organization (which must be noted in the documents) and an invoice is drawn up in the prescribed manner. The signature of the financially responsible person who released the goods is certified by the round seal of the trade organization. The invoice must be stamped by the organization, which confirms the compliance of the goods issued with the data specified in the invoice.

The internal movement of goods is accounted for as a separate line in the commodity report.

2.2.7. It is recommended that financially responsible persons in the structural subdivisions of the organization keep a "Log book for the receipt of goods", "Journal for the record of the release of goods", which should indicate the p / p number, the date of receipt (or issue), the name of the goods, the number of units and the amount of receipt (or holidays), surnames, initials and signature of the person who accepted (issued) the goods.

2.2.8. Financially responsible persons must compile reports on the availability and movement of goods within a period of 1 to 10 days, established by the head and chief accountant of the trade organization, depending on the working conditions.

2.2.9. Primary receipt and expenditure documents are the basis for compiling a commodity report (OKUD code 0903025). The address part of the commodity report indicates the name of the organization, trade unit and structural unit, the surname and initials of the financially responsible person, the limit of the balance of goods, the number of the report, the period for which the commodity report is drawn up.

In the incoming part of the commodity report, the balance of goods as of the date of the previous commodity report and the receipt of goods and containers according to accompanying documents are reflected in value terms.

Each incoming document (source of receipt of goods, number and date of the document, the amount of goods received) are recorded separately, the total amount of goods received is calculated for reporting period and the total income with the balance at the beginning of the period.

In the expenditure part of the commodity report, the total amount of consumption of goods for the reporting period is calculated.

Each expense document is reflected in a separate line (sale of goods in small wholesale, return of substandard goods, transfer of goods).

The basis of the commodity report is the confirmation of the commodity balance.

2.2.10. Commodity reports are compiled by financially responsible persons in two copies. The first copy of the report, together with all supporting documents confirming the receipt or disposal of goods, is submitted to the organization's accounting department, and the second copy with the accountant's receipt on receipt of the report remains with the financially responsible person.

2.2.11. All receipts and expenditure documents, on the basis of which commodity reports are compiled, should be arranged in chronological order.

The numbering of commodity reports must be consecutive from the beginning to the end of the year from the first number.

Commodity reports of financially responsible persons who started work not from the beginning of the year are numbered from the beginning of their work.

2.2.12. In the text and digital data of commodity reports, unspecified corrections and their erasure are not allowed. Mistakes made in commodity reports are corrected in this way: the wrong entry is crossed out with one line and the correct text or numerical data is inscribed.

Correction of an error in the commodity report must be indicated by the inscription "corrected" and confirmed by the signature of the responsible person and the accountant, indicating the date of correction.

2.2.13. If in a trading organization the date of the inventory did not coincide with the established reporting period, then two reports are drawn up: one - from the beginning of the established period to the start of the inventory, the second - from the end date of the inventory to due date presentation of the commodity report.

For example, the established reporting period is from the 1st to the 10th day of the month. The inventory was carried out on the 7th. Two commodity reports should be drawn up - from the 1st to the 7th and from the 8th to the 10th.

In the commodity report compiled after the inventory, the balances of goods and containers are recorded from the "Inventory inventory of goods, materials, containers and cash in trade" t.m.f. N inv. - 13 (code according to OKUD 0309012).

2.2.14. Commodity reports in wholesale organizations may contain information about the balances, receipts and expenditures of goods not only in value terms, but also in quantitative terms, as well as balances, receipts and expenditures can be indicated not only in general, but also for each item of goods.

2.2.15. If material liability for material and monetary values combined in one person or team, it is recommended to draw up a commodity - cash report. In the incoming part of the commodity - cash report, the balance of goods at the beginning of the reporting period and the receipt of goods by date in chronological order are indicated. In this case, the name of the supplier, number and date are indicated. accompanying document, the amount of goods received for each supplier. The expenditure side of the commodity-cash report reflects the amount of cash receipts for each day of the reporting period as a whole for the enterprise in chronological order and sums up the expense (amount of proceeds) for the organization. Then the balance of goods is calculated on the date of preparation of the commodity - cash report.

2.2.16. When accounting for goods at purchase prices, when maintaining varietal, batch accounting of goods, it is recommended to compile accompanying registers instead of a commodity report (OKUD code 0903014). In the register, it is necessary to indicate only the names of incoming and outgoing documents, their number (separately for each line) and numbers. The registers are drawn up in two copies, the first, together with supporting documents, is transferred to the accounting department, and the second remains with the financially responsible person.

2.2.17. Accounting for goods in trade organizations is organized:

In accounting - for materially - responsible persons (teams) in value terms;

In warehouses - by names, grades, quantity and price of goods in commodity books, commodity cards.

2.2.18. The accountant of the organization is obliged to check the timeliness and completeness of the posting of goods received, the correctness of their write-off, as well as the correctness of reporting by financially responsible persons.

Compliance of the amount for the internal movement of goods and containers sold with the amount shown in the incoming part of the commodity reports of other financially responsible persons;

Correspondence of the revenue shown in the expenditure part of the commodity (commodity - cash) report, the amount credited according to the cash report (when accounting for sales prices).

2.2.19. If, when checking prices, taxation or calculations, the accountant reveals errors, they are corrected in a corrective way, the corrections are certified by the signature of the person who discovered the error, and the materially responsible person is notified of the change in the balance of goods at the end of the reporting period, who signs at the end of the report, certifying the correctness of the entered corrections and a new balance of goods.

2.2.10. The accountant is obliged to control the timeliness of the delivery of trading proceeds by a financially responsible person to the main cash desk or bank, checking compliance with the money limit in the cash desk.

2.2.21. Reports of financially responsible persons with documents attached to them must be selected and bound by their serial numbers. The shelf life of commodity reports is three years. Responsibility for the safety of documents rests with the chief accountant of the organization.

2.2.22. Withdrawal of reports of financially responsible persons and documents attached to them at the request of judicial - investigative and other bodies having such a right is carried out on the basis of a written request and with the permission of the head of the organization. These documents are transferred according to the act of withdrawal with an exact listing of the main details (name, date, document number, amount indicated in the document, etc.). Copies may be made of these documents.

2.2.23. Sellers of a small retail network do not compile reports. They are required to hand over the sales proceeds to the cashier of the organization daily, and return unsold goods to the store. For sellers of a small-scale retail network, the release of goods is issued with an expense and receipt invoice, and they are issued in two copies. At the end of the working day, the returned goods and the amount of proceeds, confirmed by the receipt, are recorded in the expense and receipt invoice. A new batch of goods is issued to the seller after he has paid for the previously received goods.

Responsible persons who have released goods to the small-scale retail network include expenditure and receipt invoices in commodity reports and submit them to the accounting department of a trade organization, where compliance with the rules for the release of goods to sellers is checked, and the completeness of calculations for each invoice.

The composition of the documents that need to be presented to the buyer differs depending on whether the organization sells goods at retail or wholesale.

What is considered retail

Situation: in what cases can the sale of goods to another organization (entrepreneur) be considered retail

The sale of goods is recognized as retail trade, provided that the purchased goods are used by the buyer not for business, but for personal purposes (clause 1, article 492 of the Civil Code of the Russian Federation). However, the legislation does not oblige the seller to control the subsequent use of the purchased goods by the buyer (letter of the Federal Tax Service of Russia dated January 18, 2006 No. GI-6-22/31). It follows that the category of the buyer does not affect the recognition of a retail transaction. An organization (through a representative) can also purchase goods at retail, for example, to ensure its activities (office equipment, office furniture, vehicles, etc.). In order for the sale of goods in this case to be considered retail, the following conditions must be met:

the seller organization is engaged in retail trade;
the goods sold can be used for personal purposes (i.e., this is not commercial, cash equipment);
the representative of the organization-buyer does not require to issue an invoice, waybill;
The seller organization issues a payment document to the buyer.

Situation: in what cases a retail sale contract must be concluded in writing

A retail sale and purchase agreement is considered concluded from the moment a cash receipt, sales receipt or other document confirming payment (for example, a strict reporting form) is issued to the buyer (Article 493 of the Civil Code of the Russian Federation). These documents confirm the conclusion of the retail sale contract. That is, as a rule, a retail transaction is executed at the very time of its completion, so it can be concluded verbally. However, if the moments of the transfer of goods and its payment do not coincide (for example, a deferred payment is granted), then it is necessary to conclude a written contract.

In some cases, a retail sale contract must be concluded in writing, regardless of other conditions:
- when selling goods by samples or remotely (Article 497 of the Civil Code of the Russian Federation);
- when selling to citizens a multi-volume periodical published in separate volumes (clause 128 of the Rules approved by Decree of the Government of the Russian Federation of January 19, 1998 No. 55).

Cash trading

When selling goods at retail for cash (or using payment cards), issue and issue a cash receipt to the buyer. These are the requirements of Article 493 of the Civil Code of the Russian Federation and paragraph 1 of Article 2 of the Law of May 22, 2003 No. 54-FZ.

When conducting certain types of activities in the sale of goods, a cash receipt may not be issued. These activities include, in particular:

providing meals to students and staff in educational institutions;
trade in markets, fairs, exhibition complexes;
sale in kiosks of ice cream and soft drinks on tap;
sale of tea products in passenger cars of trains.

A complete list of activities in which a cash receipt may not be issued is established in paragraph 3 of Article 2 of the Law of May 22, 2003 No. 54-FZ. In addition, it is not necessary to apply CCP when conducting activities subject to UTII (clause 2.1, article 2 of the Law of May 22, 2003 No. 54-FZ).

Attention: for non-use in cases established by law, CCP provides for administrative liability (Article 14.5 of the Code of Administrative Offenses of the Russian Federation).

Measures of responsibility - a warning or a fine. The amount of the fine is:

for an organization - from 30,000 to 40,000 rubles;
for an official of an organization (for example, a manager, a cashier-operator (seller)) - from 3,000 to 4,000 rubles.

Documenting

A sales receipt must be issued when selling the following goods to the public:

for retail trade, with the exception of food products (clause 20 of the Rules, approved by Decree of the Government of the Russian Federation of January 19, 1998 No. 55);
textile, clothing, knitwear, fur products (clause 46 of the Rules approved by Decree of the Government of the Russian Federation of January 19, 1998 No. 55);
technically complex household goods, for example, household radio-electronic equipment, communications equipment, photographic and film equipment, musical equipment, electrical household appliances, etc. ;
cars, motorcycles, trailers, numbered units (clause 60 of the Rules approved by Decree of the Government of the Russian Federation of January 19, 1998 No. 55);
precious metals and precious stones (clause 69 of the Rules, approved by Decree of the Government of the Russian Federation of January 19, 1998 No. 55);
animals and plants (clause 80 of the Rules approved by Decree of the Government of the Russian Federation of January 19, 1998 No. 55);
weapons and cartridges (clause 101 of the Rules approved by Decree of the Government of the Russian Federation of January 19, 1998 No. 55);
building materials and products (clause 111 of the Rules approved by Decree of the Government of the Russian Federation of January 19, 1998 No. 55);
furniture (clause 117 of the Rules approved by Decree of the Government of the Russian Federation of January 19, 1998 No. 55).

Attention: for non-issuance of a sales receipt when selling goods, the release of which is necessarily documented by this document, administrative liability is provided (Article 14.15 of the Code of Administrative Offenses of the Russian Federation).

During the inspection, Rospotrebnadzor employees can issue a warning or issue a fine. The amount of the fine is:

for an organization - from 10,000 to 30,000 rubles;
for officials (for example, the head of the organization, the cashier-operator (seller)) - from 1000 to 3000 rubles.

Such rules are established by articles 14.15 and 23.49 of the Code of Administrative Offenses of the Russian Federation.

The unified form of the sales receipt is not approved. Therefore, it can be made in any form. Like any primary document, a sales receipt must contain the details listed in paragraph 2 of Article 9 of the Law of November 21, 1996 No. 129-FZ. Similar clarifications are contained in the letters of the Ministry of Finance of Russia dated May 31, 2011 No. 03-11-11/144, dated February 11, 2009 No. 03-11-06/3/28.

Situation: is it possible to issue a consignment note to the buyer in the form No. TORG-12 instead of a sales receipt. The organization sells goods at retail

The legislation does not provide a clear answer to this question.

When selling certain types of goods, a sales receipt must be issued without fail.

There is no unified form of a sales receipt. Therefore, it can be made in any form. In this case, the sales receipt must contain all the necessary details primary documentation listed in paragraph 2 of Article 9 of the Law of November 21, 1996 No. 129-FZ. Similar clarifications are contained in the letters of the Ministry of Finance of Russia dated May 31, 2011 No. 03-11-11/144, dated February 11, 2009 No. 03-11-06/3/28. A sales receipt confirms the quantity and cost of goods sold and can serve both as a document confirming the conclusion of an agreement (in case of non-cash payment) and deciphering the names of goods in a cash receipt (in case of cash payment).

At the same time, the consignment note meets the conditions for the use of a sales receipt. This document also confirms the sale: it deciphers the name, quantity and price of the goods sold. Therefore, in the absence unified form of a sales receipt, the organization has the right to use a consignment note of the form No. TORG-12 (which has all the necessary details of the primary documentation). This follows from paragraph 2 of Article 9 of the Law of November 21, 1996 No. 129-FZ.

The consignment note is provided to process sales to other organizations (instructions approved by the Decree of the State Statistics Committee of Russia dated December 25, 1998 No. 132). However, the issuance of a consignment note to the buyer does not indicate the wholesale nature of the sale of goods (letter of the Ministry of Finance of Russia dated May 31, 2011 No. 03-11-11 / 144). This conclusion is confirmed by arbitration practice (see, for example, the decision of the Supreme Arbitration Court of the Russian Federation of November 2, 2009 No. VAS-13465/09, the resolution of the FAS of the East Siberian District of November 10, 2009 No. A33-2713 / 2009, of June 25 2009 No. A19-12740 / 08, Volga region dated July 9, 2009 No. A72-7445 / 2008). At the same time, the danger of a re-qualification of the transaction arises only if retail is subject to UTII. It is in this case that in order to avoid disagreements with tax inspectors in the classification of a transaction in retail trade, it is better to issue a sales receipt to the buyer, and not a delivery note. This conclusion can be drawn from the letters of the Ministry of Finance of Russia dated May 31, 2011 No. 03-11-11/144, dated January 16, 2006 No. 03-11-05/9. For more information on this, see What requirements for documenting a retail sale and purchase agreement should be taken into account when paying UTII from retail.

In addition, the requirement to draw up a sales receipt is one of the requirements for the sale of certain types of goods. Consequently, if the organization did not issue a sales receipt, it violated the rules of trade and consumer rights. This conclusion, in particular, was made by the Federal Antimonopoly Service of the North-Western District in its resolution dated May 28, 2007 No. A66-1476/2006.

Administrative liability is provided for non-compliance with such requirements.

Situation: what documents need to be issued when selling goods to the public for cashless payments. For example, a citizen pays for a purchase with a payment order

When selling goods at retail for cashless payments, a cash receipt is not issued, however, it is necessary to confirm the fact of the transfer of goods. In such cases, a sales receipt may be issued (Article 493 of the Civil Code of the Russian Federation).

VAT payers must also issue an invoice, despite the fact that the buyer-citizen is not a VAT payer and does not use this tax deduction. This follows from the literal interpretation of the provisions of paragraph 7 of Article 168 of the Tax Code of the Russian Federation and is confirmed by the letters of the Ministry of Finance of Russia dated May 25, 2011 No. 03-07-09 / 14 and dated March 1, 2005 No. 03-04-11 / 43. Invoices for such operations must be issued in one copy in the usual manner. At the same time, the amount of VAT can not be allocated as a separate line (clause 6, article 168 of the Tax Code of the Russian Federation).

At the same time, issuing an invoice is one of the conditions for recognizing the sale of goods by wholesale, and not by retail. That is, the seller finds himself in a situation where he can be held liable under Article 120 of the Tax Code of the Russian Federation for not issuing an invoice. And issuing an invoice entails the danger of re-qualifying the transaction. In this contradictory situation, it is necessary to evaluate the documentation of the operation as a whole. If the organization in the invoice indicates the full name. citizen (and not the name of the organization-buyer or individual entrepreneur), and also writes out a sales receipt (and not a consignment note in the form No. TORG-12 or a consignment note), such a transaction cannot be recognized as a wholesale transaction. This conclusion follows from the letter of the Ministry of Finance of Russia dated May 31, 2011 No. 03-11-11 / 144.

The TIN of the buyer is a mandatory requisite of the invoice (subclause 2, clause 5, article 169 of the Tax Code of the Russian Federation). But in the case when the buyer is a citizen, the TIN may not be known. A correctly executed invoice is a document on the basis of which the buyer (individual entrepreneur or organization) will subsequently be able to receive a deduction. The citizen is not a VAT payer, therefore, he does not need an invoice and can be drawn up without some details. It won't gross violation. In this case, put dashes in the blank columns. This rule is confirmed by the letters of the Ministry of Finance of Russia dated March 1, 2005 No. 03-04-11/43 and July 5, 2007 No. 03-07-11/212.

Situation: what responsibility is provided for advertising and setting price tags in currency and conventional units

The price of the goods on the price tags must be indicated in rubles. Such a conclusion follows from paragraph 2 of Article 10 of the Law of February 7, 1992 No. 2300-1.

For indicating prices on price tags in foreign currency or conventional units, administrative liability is provided in the form of a warning or a fine. The amount of the fine is:

for an organization - from 5,000 to 10,000 rubles;
for an official (for example, the head of an organization) - from 500 to 1000 rubles.

In advertising of goods, prices must also be indicated in rubles. If necessary, you can additionally specify the price in foreign currency or conventional units. Such rules are established in paragraph 7.1 of Article 5 of the Law of March 13, 2006 No. 38-FZ. However, if the advertisement does not contain prices in rubles, the head of the organization and the organization itself may be fined by the Federal Antimonopoly Service of Russia. The amount of the fine will be:

for an organization - from 40,000 to 500,000 rubles;
for an official (for example, the head of an organization) - from 4,000 to 20,000 rubles.