Work according to a toll scheme. Accounting under tolling scheme

The tax accounting of the processing organization is similar to the accounting that is kept when performing work.

Both the processor and the supplier have difficulties with the distribution of expenses for profit tax purposes and with the formation of work in progress.

Let's take a closer look at the distribution of costs in an organization that receives raw materials for processing.

In accordance with Article 318 of the Tax Code of the Russian Federation, costs for the production and sale of products are divided into direct and indirect.

In the tax accounting of the processor, direct expenses include all the costs listed in paragraph 1 of Article 318 of the Tax Code of the Russian Federation, with the exception of the main raw materials, while the processor's raw materials used in processing remain direct expenses. After all, raw materials are the expense of the dealer, not the processor. The direct costs of the processor include (Article 318 of the Tax Code of the Russian Federation):

If the processing organization, in addition to processing, also produces its own products, then the raw materials used for its production will be classified as direct material costs.

If a processing organization creates or has unsold goods left in its warehouse, it needs to distribute total direct costs between types of activities. The organization's accountant can immediately keep separate records of direct expenses or distribute in proportion to the cost or quantity of raw materials and materials, in proportion to the number of products obtained from their own and customer-supplied raw materials.

When receiving raw materials or materials for processing, there is no change in ownership, therefore the processing organization accounts for customer-supplied raw materials on an off-balance sheet account and does not have the right to claim VAT deduction from their value. When transferring raw materials, the supplier does not issue an invoice, but draws up an invoice in which VAT is not allocated.

According to paragraph 5 of Article 154 of the Tax Code of the Russian Federation, the tax base for the sale of services for the production of goods from customer-supplied raw materials (materials) is defined as the cost of their processing, processing or other transformation, taking into account excise taxes (for excisable goods) and without including value added tax.

At the time of acceptance of the work according to the report to the seller, the processor issues an invoice for the cost of the processing work determined by the contract.

Note!

VAT on the cost of work on processing customer-supplied raw materials is charged at a rate of 18%, regardless of the rate at which the processed raw materials and manufactured products are taxed, since the object of taxation is precisely the performance of work, and not the sale of products.

VAT paid on the purchase of materials, works, services used by the processor in performing the work can be deducted provided that the requirements of Article 172 of the Tax Code of the Russian Federation are met.

Example 1.

The printing house received from the publishing house paper worth 85,000 rubles to fulfill the order. All paper was released into production, paper was consumed in the amount of 80,000 rubles, and the remainder was returned to the warehouse and subsequently to the customer. As part of the order, the next issue of a monthly magazine (10% rate) and an advertising weekly (18% rate) were printed. The printing house's costs for completing the order were:

Materials – 20,000 rubles;

Salary – 40,000 rubles;

UST – 10,400 rubles.

To simplify the calculations, we will assume that the printing house had no other costs for fulfilling the order.

The cost under the contract is 100,000 rubles (including VAT 15,254-24), VAT is charged at a rate of 18%, despite the fact that part of the circulation consists of products, the sale of which is subject to taxation at a rate of 10%.

Transactions are recorded using the following accounting entries :

Account correspondence		Amount, rubles
Debit	Credit
			Paper received from the customer has been accepted for accounting at the warehouse
			Paper released into production
			The printing house's own materials were written off
			UST accrued
			Actual paper consumption written off
			Excess paper returned to warehouse
			Unused paper was returned to the customer
			Reflected revenue for work performed
			VAT accrued on completed work
			The cost of work performed is reflected (20,000+ 40,000 + 10,400)
			Financial result determined (100,000 – 15,254-24 – 70,400)

As can be seen from the example, the processor’s income is directly the cost of the work performed. The cost of transferred raw materials is not taken into account when determining the cost of work and financial result. In order to tax accounting the cost of raw materials is also not taken into account as part of material costs to determine tax base on income tax.

End of the example.

You can find out more about issues related to the calculation and payment of VAT in the book by the authors of BKR-INTERCOM-AUDIT JSC “Value Added Tax”.

During the production process, the processing organization generates waste, which can be either returnable or received free of charge.

For profit tax purposes, the cost waste received free of charge should be included in non-operating income. In this case, the cost of waste must be determined based on market prices in accordance with the provisions of Article 40 of the Tax Code of the Russian Federation, and the availability of documents or the results of an independent assessment confirming these prices is mandatory.

For tax accounting purposes, the seller will form the cost of finished products in accordance with Articles 318, 319 of the Tax Code of the Russian Federation. At the same time, according to paragraph 2 of Article 319 of the Tax Code of the Russian Federation, the assessment of the balances of finished products in the warehouse is determined by the taxpayer as the difference between the amount of direct costs attributable to the balances of the finished product products at the beginning of the current month, increased by the amount of direct costs attributable to the production of products in the current month (minus the amount of direct costs attributable to the balance of work in progress), and the amount of direct costs attributable to products shipped in the current month.

In tolling operations, most often, difficulties arise when determining the composition of direct and indirect costs and assessing work in progress.

Let's take a closer look at the classification of expenses for profit tax purposes of the giving organization.

According to paragraph 1 of Article 318 of the Tax Code of the Russian Federation, to direct expenses from worn:

“material costs determined in accordance with subparagraphs 1 and 4 of paragraph 1 of Article 254 of this Code;

expenses for remuneration of personnel involved in the production of goods, performance of work, provision of services, as well as the amount of the unified social tax and expenses for compulsory pension insurance, used to finance the insurance and funded part of the labor pension, accrued on the specified amounts of labor costs;

the amount of accrued depreciation on fixed assets used in the production of goods, works, and services.”

All other expenses are classified as indirect, with the exception of non-operating expenses determined in accordance with Article 265 of the Tax Code of the Russian Federation and incurred by the taxpayer during the reporting period.

Organizations have the right to independently determine accounting policy for tax purposes, a list of direct expenses associated with the production of goods (performance of work, provision of services).

The only direct costs from the supplier are the costs of purchasing raw materials and materials.

The tolling organization does not incur any other direct costs associated with tolling operations. This is due to the fact that during the production (processing) process, the costs associated with the processing of raw materials and materials are borne by the processing organization. Does not arise from the owner of raw materials and fixed assets involved in the production of products.

Thus, all other costs for the production and sale of specific products, including processing costs, are considered indirect by the owner of the raw materials (unless otherwise established by the accounting policy).

The supplier organization can produce several types of products, some of them produced by transferring customer-supplied raw materials for processing, and others - on our own. Therefore, the assessment of balances of work in progress and finished products different types may differ in tax accounting.

An organization's accountant needs to create separate tax accounting for the cost of finished products produced by processing from a third party and those produced in-house.

Features of the formation of work in progress.

Provider organizations independently determine the procedure for distributing direct costs for work in progress and for products manufactured in the current month (work performed, services rendered), taking into account the correspondence of the expenses incurred to the manufactured products (work performed, services rendered).

The specified procedure for the distribution of direct expenses (formation of the cost of work in progress) is established by the taxpayer in the accounting policy for tax purposes and is subject to application for at least two tax periods.

Materials and semi-finished products in production are classified as work in progress, provided that they have already been processed.

The cost of work in progress at the supplier organization is not immediately formed when transferring materials to the processor, since when transferring raw materials to the processor it cannot be stated that the materials are already being processed.

To form work in progress, the supplier organization must be guided by the terms of the agreement with the processor.

Let's consider two options for drawing up a contract.

In the first case, the contract may stipulate that at the end of a certain period of time, the processor and the supplier draw up a certificate of completion, which reflects the nomenclature, quantity of products manufactured, quantity of raw materials used, as well as the cost of processing work. Based on the data specified in the contract, the supplier organization reflects the output of finished products in its accounting.

For tax accounting purposes, the seller must form the cost of the finished product, distributing it among products sold in reporting period, and the remaining products in the warehouse.

Thus, in this situation there is no work in progress.

In the second option, in the contract, upon completion of each stage of work, the processor and the supplier draw up an interim certificate of completion of work, which indicates the amount of raw materials consumed upon completion of a specific stage of work. Transfer of products against an invoice is not carried out. The quantity and range of finished products are indicated only in the final act at the last moment of work.

Thus, the supplier organization already has information about the amount of raw materials that were processed when signing the first act. Since the dealer does not yet have data on the output of finished products, he forms the cost of work in progress. The cost of processing work at the end of each stage will be included in the indirect costs of the reporting period in which the interim certificate of completion of work is signed.

According to paragraph 6 of Article 254 of the Tax Code of the Russian Federation, the amount of material costs is reduced by the cost returnable waste. Returnable waste includes the remains of raw materials (materials) formed during the production of goods, which have partially lost the consumer qualities of the original resources and are therefore used with increased costs(reduced product yield) or not used for its intended purpose.

Returnable waste does not include the remains of inventory items, which, in accordance with the technological process, are transferred to other departments as full-fledged raw materials for the production of other types of goods (works, services), as well as by-products obtained as a result of the technological process.

Returnable waste is assessed in the following order:

1) at a reduced price of the original material resource(at the price of possible use), if this waste can be used for basic or auxiliary production, but with increased costs (reduced yield of finished products);

2) at the selling price, if this waste is sold externally (for example, to a processor).

In accordance with subparagraph 3 of paragraph 7 of Article 254 of the Tax Code of the Russian Federation, technological losses during production and (or) transportation are equated to material costs for tax purposes.

You can find out more about issues related to work in progress in the book by the authors of BKR-INTERCOM-AUDIT JSC “Work in Progress: Accounting and Tax Accounting”.

When applying a simplified taxation system, accounting for the costs of processing raw materials from the supplier is carried out as follows.

In accordance with subparagraph 5 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation, when determining the object of taxation, the taxpayer has the right to reduce the income received by material expenses. Expenses in accordance with Article 252 of the Tax Code of the Russian Federation are recognized justified and documented costs (and in cases provided for in Article 265 of the Tax Code of the Russian Federation, losses incurred (incurred) by the taxpayer.

Justified expenses mean economically justified expenses, the assessment of which is expressed in monetary form.

Documented expenses mean expenses supported by documents drawn up in accordance with the law. Russian Federation, or documents drawn up in accordance with business customs applied in the foreign state in whose territory the corresponding expenses were incurred, and (or) documents indirectly confirming the expenses incurred (including a customs declaration, business trip order, travel documents, report about the work performed in accordance with the contract). Any expenses are recognized as expenses, provided that they are incurred to carry out activities aimed at generating income.

For the first time since January 1, 2006, organizations were allowed to take into account expenses incurred on the territory of a foreign state. In this case, the taxpayer will face certain difficulties.

It will be necessary to prove business customs applied in a foreign country that arise during the implementation of ordinary business transactions(except for a report on work performed in accordance with the contract). As evidence, we recommend a document (letter) from a foreign organization, which states that this is how they draw up primary documents.

It will be necessary to prove that business customs applied in a foreign state include taxation in the territory of a foreign state. The problem is not resolved due to the lack of direct indication of these taxes and compulsory insurance in Article 264 of the Tax Code of the Russian Federation, for example, the accrual of pension insurance on the wages of foreign employees working in a foreign representative office, whose taxation is not carried out on the territory of a foreign state.

The second direction allows you to try to take into account expenses incurred on the territory of the Russian Federation, the accounting of which previously had difficulties. Typical documents of this type were: invoices, primary documents drawn up in conventional units, primary documents for services provided that did not contain the word “act”, price lists and other offers in the absence of contracts. When applying the provisions of Article 252 of the Tax Code of the Russian Federation, organizations faced a problem when tax authorities did not accept internal documents of the organization to justify expenses. After removing restrictions in the list of documents confirming expenses, organizations will be able to account for their expenses on the basis of an internal act signed by the head of the organization and an accountant, drawn up in accordance with Article 9 of Law No. 129-FZ. We advise taxpayers to draw up such documents with wording and justification of the reasons that led to the occurrence of expenses as close as possible to the text of the Tax Code of the Russian Federation.

Material expenses include the taxpayer’s expenses for the acquisition of raw materials and (or) materials used in the production of goods (performance of work, provision of services) and (or) forming their basis or being a necessary component in the production of goods (performance of work, provision of services).

Subparagraph 6 of paragraph 7 of Article 254 of the Tax Code of the Russian Federation establishes that material expenses include the taxpayer’s expenses for the acquisition of works and services of a production nature, performed by third-party organizations or individual entrepreneurs, as well as for the performance of these works (provision of services) by structural divisions of the taxpayer. At the same time, works (services) of a production nature include the performance of individual operations for the production (manufacturing) of products, performance of work, provision of services, processing of raw materials (materials), monitoring compliance with established technological processes, Maintenance fixed assets and other similar works.

Works (services) of a production nature also include transport services of third-party organizations (including individual entrepreneurs) and structural divisions of the organization itself:

For the transportation of goods within the organization - “intra-factory movement of goods.” For example, the movement of raw materials (materials), tools, parts, workpieces, and other types of cargo from the base (central) warehouse to workshops (departments);

For delivery of finished products in accordance with the terms of agreements (contracts).

According to the procedure for recognizing expenses when applying the simplified system, expenses of a taxpayer are recognized as expenses after their actual payment (clause 2 of Article 346.17 of the Tax Code of the Russian Federation).

Organizations using a simplified taxation system may be guided by Letter of the Ministry of Finance of the Russian Federation dated May 13, 2005 No. 03-03-02-02/70 to recognize expenses.

Material costs incurred by the taxpayer when applying the cash method of determining income and expenses are taken into account as expenses included when calculating the tax base in the manner prescribed by subparagraph 1 of paragraph 3 of Article 273 of the Tax Code of the Russian Federation. According to this subclause, material expenses, as well as labor costs, are taken into account as expenses at the time of repayment of the debt by writing off funds from the taxpayer's current account, making payments from the cash register, and in the case of another method of repaying the debt - at the time of such repayment.

The same procedure applies when paying interest on the use of borrowed funds (including bank loans) and when paying for services of third parties, while the costs of purchasing raw materials and materials are included in expenses as these raw materials and materials are written off for production.

Example 2.

The provider organization applies a simplified taxation system; the object of taxation is income minus expenses. In addition to its main activities, the organization is engaged in the production of sugar on the basis of tolling of raw materials and payment for processing services.

The organization's accountant wrote off as expenses all paid services for processing raw materials, without waiting for payment for the products sold.

During the audit, the tax authority indicated that services for processing raw materials must be included in expenses in terms of products sold and paid for.

In our opinion, in in this example The actions of the organization's accountant are legal, since on the basis of subparagraph 5 of paragraph 1, paragraph 2 of Article 346.16 of the Tax Code of the Russian Federation and subparagraph 6 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation, expenses for services for processing raw materials for an organization that uses a simplified taxation system are material expenses.

And in accordance with paragraph 2 of Article 346.17 of the Tax Code of the Russian Federation, expenses of “simplified” taxpayers are recognized as expenses after their actual payment.

Consequently, expenses for raw material processing services are recognized after payment for these services.

End of the example.

Since the processing of raw materials is their actual use in the production process (write-off for production), regardless of when the cycle of processing raw materials into finished products is completed, organizations that have switched to the simplified tax system have the right (subject to payment of the costs incurred) to include costs as expenses for the purchase and processing of raw materials.

Based on the report received from the processing organization, as well as the acceptance certificate of completed work signed by the parties, the following expenses must be reflected in the book of income and expenses of the organization using the simplified tax system:

The cost of purchased and paid for raw materials previously transferred for processing, minus the cost of leftovers and returnable waste;

The paid cost of the processor's services.

At the same time, we should not forget that if the raw materials are used for the production of excisable goods, then the taxpayer using the simplified taxation system must switch to the regular taxation system, since organizations engaged in the production of excisable goods cannot use the simplified taxation system.

If all costs for transportation of raw materials are borne by the processor using the simplified tax system, then paid and carried out fare he can take into account transportation of raw materials as expenses for tax purposes under the simplified tax system. This is confirmed by Letter of the Federal Tax Service of Russia for the city of Moscow dated January 19, 2006 No. 18-11/3/2784.

You can find out more about issues related to the application of the simplified tax system in the book by the authors of BKR-INTERCOM-AUDIT JSC “Simplified Taxation System”.

Building partnerships in business can be carried out using tolling schemes. The corresponding 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 the accounting of procedures that characterize tolling schemes carried out?

Processing of customer-supplied raw materials: the essence of legal relations

To begin with, let’s define what the mechanisms of interaction between enterprises under consideration are.

Toll scheme legal relations between business entities involves the acceptance by one party of the transaction - the processor - of materials from the customer in the status of a supplier for the purpose of their further processing or the manufacture of any products. In this case, the cost of the relevant materials is not paid, while the result of their processing, including those represented by the finished product, is transferred to the customer within the established time frame.

An important aspect of legal relations, which are characterized by a tolling scheme, is accounting. It is carried out using the Chart of Accounts approved by law. It is actually reflected in account 003, which is classified as 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 a company (later in the article we will consider this feature more details). In this case, the structure of the corresponding costs may be similar to the same that characterizes the processing of the enterprise’s own materials, with the exception of indicators of the direct cost of customer-supplied materials, as well as costs associated with the sale of manufactured products.

The parties to legal relations sign, in the case of choosing such an interaction mechanism as a tolling scheme, an agreement. Let's consider its features.

Agreement under tolling scheme: what are its features?

In fact, the agreement in question is a subtype of a work contract. Thus, when drawing it up, the parties to legal relations should be guided primarily by the provisions of the Civil Code of the Russian Federation.

The agreement concluded under the tolling scheme stipulates, in particular:

The name and volume of raw materials that are transferred from the customer to the processor;

Name and characteristics of products that must be made from customer-supplied raw materials;

The time frame within which one party must deliver materials and the other must process them in the prescribed manner;

The cost of processing, as well as the order in which the parties are expected to make payments;

Mechanism for transporting customer-supplied raw materials and the results of their processing;

Parameters characterizing the intensity of raw material consumption, establishing standards for technological losses, the formation of production waste, and the formation of natural loss as part of the processing of customer-supplied raw materials.

The contract, of course, may also include other conditions. For example, the direct method of payment between the parties (in cash or part of the raw materials or finished products).

The tolling scheme of legal relations also involves the formation of a fairly large number of documents that supplement the contract in question. Let's consider their specifics in more detail.

Documents for tolling scheme: application features

The first step in implementing the contract, the features of which we studied above, is the supply of raw materials to the processor. Upon completion of this procedure, a special act is most often formed, which records the name, volume, and cost of raw materials in accordance with the contract. In this case, information about VAT is not reflected in the document, since the scheme of the tolling method of processing raw materials does not imply the calculation of VAT by the customer, as well as the emergence of the right to deduct the corresponding tax from the other party to the legal relationship.

Using invoices

Another document that can be issued when transferring raw materials from the customer to the processor is the invoice. However, it may also be accompanied by a waybill or receipt. It is necessary to record in the relevant document that the raw materials are transferred by the customer precisely according to the tolling scheme. In this case, it is recommended to record in the invoice information about the agreement between the parties - the document number, the date of its preparation.

The receipt of customer-supplied raw materials is most often processed 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 are using a tolling scheme for the transfer and processing of raw materials.

The next group of documents is drawn up directly when carrying out certain operations in the warehouse - such as, for example, the transfer of raw materials to the production workshop for processing. Various invoices can also be used here.

After finished products are made from customer-provided raw materials, they can be temporarily stored in a warehouse in preparation for shipment. The fact that the finished product has arrived at the appropriate division of the organization processing raw materials is also documented through the use of a special invoice. In turn, when releasing products to the customer, a separate optimized invoice is used.

Reporting on tolling schemes

The next document that is drawn up within the framework of the legal relationship between the customer and the processor of customer-supplied raw materials is a report on the use of the corresponding resource. Its preparation is required by the Civil Code. This report reflects the name and volume of:

Raw materials that were obtained and processed;

Finished products released by the processor;

Waste generated during production.

Upon completion of processing of customer-supplied raw materials, the cost of fulfilling the order for the manufacture of products by the processor is recorded. Also, the party to the legal relationship that released the goods within the framework of such a legal relationship mechanism as a tolling scheme must provide the customer with an invoice.

Let us now consider the nuances of taxation that characterize the format of legal relations in business under consideration.

Taxes under tolling scheme

The cost of those materials that were received under the toll scheme does not increase the tax base of the company that carries out processing under the contract. However, if we are talking about the sale of services related to the production of products from customer-supplied raw materials, then the tax base is formed. It is calculated based on the cost of processing raw materials or materials, but excluding 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 can be claimed by the processor for deduction.

The income of the company that carried out the processing is determined as the cost of the work under the contract. In turn, the processor's expenses are calculated based on the costs associated with performing the relevant work. The cost of raw materials is not taken into account.

The company's accounting department must distribute the direct costs of producing products to work in progress balances. Indirect costs are recorded directly when they are incurred.

Accounting entries

As we noted above, one of the most important aspects such a mechanism of legal relations as a tolling scheme - accounting of its constituent operations. Let's take a closer look at exactly which wiring can be involved.

When carrying out toll processing, the following main operations are carried out:

Receipt of prepayment under the agreement (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 into the warehouse (Debit 003, subaccount “Warehouse”);

Write-off of raw materials for further processing (Credit 003);

Accounting for customer-supplied raw materials transferred to the workshop (Dt 003, subaccount “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 (Kt 003, subaccount “Processing”);

Write-off of expenses associated with processing (Dt 90-2, Kt 20);

Reflection of income under an agreement 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);

Shipment of finished products to the customer (Kt 002);

Offsetting prepayments (Dt 62-2, Kt 62-1);

Receiving 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 record information about the materials received, as well as the products resulting from their processing.

What other nuances can characterize accounting within the framework of the legal relations in question? We noted above that the raw material toll scheme used by the parties to the legal relationship may require accounting in the accounting registers of the processor, which is separated from the corresponding procedure, which characterizes the standard release of goods. Let's study this nuance in more detail.

Separate accounting of tolling and standard production

Indeed, one of the most important aspects of the legal relations under consideration is also the separate accounting of raw materials and finished products, which characterize legal relations 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 working with a counterparty and a standard one, in which the company produces goods itself, is involved, is the separation of accounting procedures for the same type of product. In case it's 2 different types products, then solving the problem is significantly easier. But if the corresponding types of goods are the same, then keeping records is more difficult.

According to experts, the raw material supply scheme should be accompanied, first of all, by the use of accounting mechanisms that differ from those that characterize the standard production of goods by the enterprise. This problem is not easy to solve. One of the tools for solving this problem may be the use of different accounts. accounting.

Thus, the scheme of toll production may consist of procedures reflected on account 003, and the standard one - using account 10. As for accounts 002 and 43, respectively, they can be used. It is assumed that the debit of account 20 will record exclusively the cost of own enterprise materials. Customer-supplied raw materials, in turn, are not taken into account in costs. The loan should record the cost of finished products, 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 toll production scheme, when it comes to the production of identical goods, involves the distribution of manufactured products into 2 categories - our own and those produced under an agreement with a counterparty based on the standards characterizing the consumption of raw materials. An alternative option is also possible for separately recording operations for tolling and standard production. It assumes that customer-supplied raw materials, when released to the workshop, are written off from account 003 and at the same time are credited to the balance sheet by the accountant by posting using the debit of account 10 and credit 76. In this case, correspondence is used on the debit of account 20 and the credit of account 20 - when the write-off is carried out the cost of materials for production, as well as by the debit of account 43 and credit 20 - when finished products are capitalized.

Of course, separate accounting in a tolling scheme can be carried out according to other principles, for example, in accordance with industry regulations, recommendations of departments, taking into account the specifics of the activities of a particular enterprise.

Automation of accounting according to tolling schemes: basic solutions

The procedures we have considered, which characterize accounting within the framework of tolling schemes, are in many cases implemented at large enterprises, and their implementation to the required extent can be very labor-intensive without the use of automation tools.

A fairly convenient tool of the appropriate type can be if the company uses such a mechanism of legal relations as a tolling scheme, “1C: UPP”. That is, it is assumed that a popular accounting program will be used 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 that includes the tolling scheme, “UPP” involves solving it within 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 production to a counterparty, then the specified program involves solving the problem in several stages:

Formation of an order to the supplier;

Transfer of materials for further processing;

Registration of services provided by the processor under the contract.

The corresponding modification of “1C” allows you to keep records using the necessary accounting entries, provided that correspondence between them is formed correctly.

The investor came up with a plan. His company Aletra sells Construction Materials, and he decided to start his own production of parquet boards, in order to earn additional profit from this.

Planned indicators for parquet for the month:

	without VAT	VAT 18%	VAT included
Revenue	7 600 000	1 368 000	8 968 000
Total expenses	6 332 800
including:
Raw material cost	3 000 000	540 000	3 540 000
Workers' salaries	1 400 000
Insurance premiums	422 800
Production costs	650 000
Selling expenses	860 000
Profit	1 267 200

Aletraoperates under the general taxation regime, pays VAT 18% and income tax 20%. The total proceeds will go to Aletru, purchases raw materials Aletra, selling costs are the costs of maintaining managers Alethra.

All other expenses will arise in production, so the investor decided to register a new one for production entity Vesta.

Toll scheme

Aletra- customer, Vesta– performer. In function Vesta includes the production of parquet boards from customer materials. Aletra purchases wood, varnish, glue and transfers them Vesta for processing, then receives the finished parquet board and an invoice for the contractor’s work.

When transferring materials for processing from Alethra To Vesta no sales arise because the materials remain in the property and on the balance sheet Alethra.

Input VAT on materials Aletra accepts for deduction.

Simplified taxation system

For Vesta From the moment of registration, the taxation regime chosen is the simplified tax system. The single tax under the simplified tax system replaces VAT and income tax, so Vesta will not charge VAT on the amount of its services.

Also with a simplified system Vesta can independently choose the object of taxation:

15% from the difference between income and expenses

or

6% from income.

What is the tax benefit of the scheme?

1. Reduced insurance premium rates: 20% instead of 30%.

For manufacturing enterprises on the simplified tax system a reduced rate of insurance contributions from employees' wages has been established.

Conditions of use:

· Main activity must be listed in Article 427 of the Tax Code, paragraph 1, subparagraph 5.

In particular, it lists:

wood processing and production of wood products.

· Revenues for the year do not exceed 79 million.

In our example, monthly savings on insurance premiums will be 10%: 1 400,000 x 10% = 140,000 rub.

2. Profit received is taxed at a lower rate

Happy opening Vesta the investor creates a group of two interrelated companies. Costs associated with production will be transferred to Vesta, but they will be included in the invoice for processing services, which Vesta will exhibit Aletre:

Extra charge Vesta, this is exactly the amount of profit that could remain on Aletre and is subject to income tax of 20% of the amount. IN Vesta the tax will be less: either 15% of profit or 6% of all revenue Vesta.

For the cost of services Vesta(its markup) should be paid when planning Special attention. In order to avoid claims from the tax authorities, you need to use the price formation principle that would be used by unrelated companies. For example, let’s take Vesta’s markup of 30% of costs.

Using this example, let’s calculate how much you can save and which tax regime is more beneficial for Vesta.

Note: 10% savings on insurance premiums are not taken into account

Vesta's total costs:

Total costs	2 472 800
Workers' salaries	1 400 000
Insurance premiums	422 800
Production costs	650 000

Vesta markup: 2472 800 x 30% = 741840.

How much would Aletra pay from this amount? – 148 thousand

income tax 20%: 148 368 RUR (741840 x 20%)

How much would Vesta pay under the simplified tax system for income minus expenses? – 111 thousand

Single tax according to the simplified tax system 15%: 111 276 (741 840 x 15%)

How much would Vesta pay using the simplified tax system for 6% income? – 96 thousand

Let's calculate Vesta's total income: costs 2 472,800 + markup 741,840 = 3,214,640

Single tax 6%: 192 878 (3,214,640 x 6%).

But here one more important point needs to be taken into account. The amount of the single tax for the object of taxation of income can be reduced by the amount of insurance premiums paid, but not more than 50% of the tax amount.

Insurance premiums: 422800, maximum possible amount of insurance premiums that can be accepted to reduce tax: 96 439 (192,878 x 50%)

Thus, single tax: 96 439 (192 878 – 96 439).

In our example, it is more profitable to choose the object of taxation of income and the tax savings will be: 52 029 (148 368 – 96 439).

Note: the object of taxation, income, is not always more profitable: the greater the markup compared to costs, the more profitable 6%; the lower the markup, the more profitable 15%.

It's important to remember the limitations. When the object of taxation is income minus expenses, the tax amount cannot be less than 1% of revenue.

3. Possibility to defer tax payment

The third tax saving opportunity: deferment of tax payment if Aletra has a debt to Vesta.

Aletra is on the general tax regime and accepts all costs accrual, and Vesta accepts income on the simplified tax system at the time of payment.

Thus, if Vesta has already billed the cost of her services to Aletra, but Aletra has not yet paid for them, then Aletra expenses have already been taken into account, which reduce income tax, and Vesta income has not yet been taken into account, on which she pays tax.

How to explain to the tax inspector that everything is legal

Is there an unjustified tax benefit in this scheme? Since July 18, 2017, answering this question has become much easier, since the Tax Code has been supplemented with a new article 54.1 “Limits for the exercise of rights to calculate the tax base” - it contains the conditions under which the company has the right to reduce the tax base:

1. There is no distortion of information about the facts of economic life

2. The main purpose of the transaction is not tax evasion

3. The obligation is fulfilled by a person who is a party to the contract.

There are no questions regarding points 1 and 3, but how to prove that the purpose of the scheme is not to underpay taxes?

Let's go back to the very beginning of our example, when the investor decided to spin off Vesta into a separate legal entity. His decision was based on a specific business goal and was not related to taxation, and all tax calculations are just a consequence decisions on the creation of a separate legal entity and the right of an economic entity to choose a taxation regime.

What was the main purpose of creating Vesta:

1. Management factor. By allocating production to a separate legal entity, you can appoint the head of the division to the position of executive body - general director, which means increasing the degree of independence and responsibility for decision making.

2. Simplification of accounting and reduction of accounting costs. A legal entity allocated to a separate balance sheet will have the right to apply special tax regimes: accounting there is simpler, there are fewer reports, and, accordingly, cheaper tax treatment can be applied. software and maintain a smaller accounting staff.

3. Possibility to sell the business in the future. An investor can create a legal entity and then sell it at a profit. In this case, it is advisable to allocate it to a separate company.

Each specific case has its own business goal, I gave only examples that will help with formulations.

This is the third article from series “Legal tax optimization schemes in 2017”, and the next one will be published on the portal FOR HONEST BUSINESS in a week.

Pozdnyakova Elena ,

accountant recruitment expert

SC "Finver"

Editorial opinion may not reflect the views of the author

Toll raw materials - accounting is maintained by the customer for processing services - is reflected in the subaccount opened to account 10. From this article you will learn how the transfer of toll raw materials (hereinafter referred to as DS) for processing is formalized, and about some features of reflection in tax accounting.

What are the types of operations with DS?

Various operations are carried out with customer-supplied raw materials. It could be:

• oil refining to obtain fuels and lubricants;
• processing of agricultural products to obtain canned food, cereals, flour, oil, etc.;
• processing of polyethylene in granules to obtain PVC products;
• construction of facilities or repair of equipment;
• other.

The main goal for the supplier (customer) is to obtain finished products (semi-finished products) with specified characteristics from the raw materials transferred to the processor (performer).

Rules for recording transactions with DS from the customer and contractor

The main feature of accounting for such operations is that these same raw materials/materials are not transferred into the ownership (on the balance sheet) of the contractor - therefore, they are taken into account by him in off-balance sheet account 003 (Article 156-157 of the order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n) . This means that the customer himself does not write off the DS from the balance sheet, but transfers it to a special subaccount 7 of analytical accounting, opened to account 10 (Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n).

Accordingly, the ownership of the finished product produced by the contractor from the DS also remains with the processing customer (clause 1 of article 220 and clause 2 of article 703 of the Civil Code of the Russian Federation). This determines:

• The customer has the fact that the fact of transfer of DS for processing in tax accounting (under OSN and simplified tax system) is not shown. The cost of processing services is subsequently included in material costs, and for the OSN - at the time the processor signs the report, and for the simplified tax system - after payment for the services of the contractor. The cost of the DS transferred for processing is written off by the customer in the amount indicated by the processor in its report on the consumption of raw materials (clause 1 of Article 713 of the Civil Code of the Russian Federation).
• The contractor has the fact that he accepts the DS into off-balance sheet account 003 at the cost specified in the processing agreement. If the contract does not indicate the price of the transferred materials/raw materials, then the processor can keep records in conventional units of cost.

The accounting features of the contractor are also determined by the fact that he:

• Opening an off-balance account is necessary for timely control of the availability and movement of financial assets.
• Finished products that were produced from the DS are also recorded in the off-balance sheet account. It is accepted for storage and accounted for at a conditional price. Accounting is carried out by quantity and amount. It is necessary to organize analytical accounting of DS by customer, by type of DS and by their location.
• The fact of receipt of DS from the customer is not reflected in tax accounting, and finished products manufactured for the supplier are also not taken into account.
• The cost of work performed is recognized as revenue from sales, with the date of reflection this fact in accounting for taxpayers, the OSN is the date the customer signed the report, and the USN is the date of receipt of payment from him.

You will learn about how accounting is done using off-balance sheet accounts in our article. “Rules for accounting on off-balance sheet accounts” .

In the case of transfer to the customer of semi-finished products obtained as a result of processing of DS, which require further refinement at the customer’s place, they are accounted for by the customer on account 21 or on a separate sub-account to account 10 at the actual price, which is determined by calculating all costs incurred (clause 5 , 7 PBU 5/01, approved by order of the Ministry of Finance of Russia dated 06/09/2001 No. 44n).

Postings for accounting of DS

The reflection in the accounting of transactions with DS at the customer will be as follows:

• Dt 10.7 Kt 10.1 (10.8) - transfer of DS to the contractor;
• Dt 10.1 Kt 10.7 - receipt of processed materials;
• Dt 10.1 Kt 60 - the cost of work on processing DS is added to the cost of materials;
• Dt 19 Kt 60 - VAT is taken into account on the cost of processing work;
• Dt 68 Kt 19 - VAT is accepted for deduction;
• Dt 60 Kt 51 - the contractor is paid for the work performed on processing the DS;
• Dt 20 Kt 10.1 - materials processed on the outside were sent to production;
• Dt 43 Kt 20 - finished products made from DS are registered.

In case of receipt of products from the contractor that are considered semi-finished products, the customer can make the following entries:

• Dt 21 (10.2) Kt 10.7 - write-off of DS for the production of semi-finished products;
• Dt 21 (10.2) Kt 60 - including the cost of processing services there;
• Dt 19 Kt 60 - VAT on processing is taken into account;
• Dt 20 Kt 21 (10.2) - the semi-finished product is released into production.

The contractor will use the following entries in accounting for transactions with DS:

• Dt 003 - DS accepted from the customer and sent for processing;
• Dt 20 Kt 02 (10, 23, 25, 26, 60, 69, 70) - the costs of processing DS are taken into account;
• Kt 003 - finished products from the DS have been shipped to the customer;
• Dt 62 Kt 90.1 - revenue from processing work is reflected;
• Dt 90.3 Kt 68 - VAT is charged on the cost of processing work;
• Dt 90.2 Kt 20 - the cost of processing is written off;
• Dt 51 Kt 62 - payment received from the customer.

NOTE! Displaying information on account credit 10 from the contractor is possible only in relation to his own materials (for example, fuel and lubricants for the equipment on which the work is performed). The cost of DS is never included in the contractor’s cost price..

Documentation of transactions with DS

When transferring the DS to the contractor, the customer usually draws up an invoice in the M-15 form and must make a note “on toll terms” or “toll raw materials”. Although it is possible to use any forms of primary documents, since the use of unified forms has ceased to be mandatory since 2013. But often the M-15 form is taken as a model.

The invoice is issued in two original copies, one of which is handed over to the contractor, and the second remains in the warehouse when the DS is issued.

You can learn more about this form of invoice from the article “Unified form No. M-15 - form and sample” .

The data for issuing an invoice is taken from the contract, work order and other related documents. Upon acceptance of the DS, the contractor gives the customer a power of attorney to receive the goods and materials.

The receipt of DS at the supplier's warehouse is documented by a primary document, which can be issued as a receipt order of form M-4; it also contains the note “supply raw materials”.

The M-4 form can be downloaded from the material “Documentation of inventories”.

The transfer of products made from DS from the supplier to the customer is formalized by a transfer and acceptance certificate. Based on the results of the provision of processing services, the contractor also draws up a report.

The report describes the fact of using DS during processing and reflects the presence of surplus and waste. Remaining after processing material values(and/or waste) must be returned to the customer, unless the processing contract specifies the condition of payment for work performed using excess raw materials (returnable waste). The contract also stipulates the conditions for the transfer of returnable waste to the customer and the procedure for disposal of irrecoverable waste. It should be noted here that payment for returnable waste is a commodity exchange operation and entails not only additional taxes (on profit and VAT), but also the need to prepare shipping documents for the transfer of ownership of returnable waste to the contractor.

The forms of the act and report have not been approved at the legislative level. Therefore, the forms of these documents should be developed independently and attached as additions to the processing agreement.

The products obtained as a result of processing the DS (semi-finished products that will be further processed by the customer company) are received by the customer at its warehouse according to a receipt order issued in the M-4 form. The document is drawn up in one copy and remains with the financially responsible person.

Read more about document flow in a warehouse in our article “Maintaining document flow for warehouse accounting of materials” .

Features of reflecting transactions with unused balances of DS

When performing certain types of work, for example, manufacturing structures from rolled metal, the contractor often has unused materials. Therefore, additional entries may arise to reflect transactions with these balances from the contractor and the customer-vendor.

Example

After processing the DS, materials remained on the contractor’s off-balance sheet account. Depending on the agreement between the counterparties, such situations are possible, shown in the following transactions.

Performer:

• Dt 10 Kt 91 - reflects returnable waste that was transferred free of charge to the contractor (in this and further cases - by agreement with the customer-vendor);
• Dt 10 Kt 60 (76) - the balance of the DS transferred from the vendor as payment for the work (for the amount of the cost of the transferred DS excluding VAT) is capitalized;
• Dt 19 Kt 60 (76) - for the amount of VAT on the transferred DS;
• Dt 60 (76) Kt (62) - offset of the cost of DS (with VAT) against payment for work performed for the supplier.

From the customer:

• Dt 10.1 Kt 10.7 - materials returned by the contractor that were not used by him or remained after processing were capitalized by the supplier;
• Dt 62 (76) Kt 90 - the remaining DS from the contractor was transferred to the contractor as payment for the work (including VAT);
• Dt 90 Kt 10.7 - for the amount of the cost of the transferred materials remaining after processing, excluding VAT;
• Dt 90 Kt 68 - VAT is charged on the transferred balances;
• Dt 60 Kt 62 (76) - offsetting the cost of DS with VAT to pay for processing services.

For information on drawing up an agreement on the offset of mutual claims, read the material “Agreement of offset between organizations - sample” .

Results

In accounting, the customer and the provider of DS processing services reflect differently. The customer does not write off materials/raw materials transferred for processing from the balance sheet, but reflects the transfer operation to the supplier on subaccount 10.7. The processor records the received DS not in the balance sheet, but in off-balance sheet account 003.

A peculiarity of DS accounting is that operations on the movement of DS associated with processing are not reflected in tax accounting. The remuneration received for services performed for processing DS is considered revenue from sales from the contractor and expenses that increase the cost of materials transferred for processing from the supplier.

The transfer of DS for processing is usually carried out using an invoice issued in the M-15 form, with a note that the raw materials are toll-to-buy.

The capitalization of DS in the contractor's warehouse, as well as processed products in the customer's warehouse, is carried out with the registration of receipt orders in the M-4 form. Throughout primary documentation, formed by the performer, a note is made that this is a customer-supplied raw material.

The fact of using DS during processing is reflected in the contractor’s report. Products made from DS, as well as unprocessed residues and returnable waste, are transferred according to acceptance certificates indicating the quantity and cost.

Schemes based on the processing of customer-supplied raw materials have long been known to both inspectors and judges. Often, friendly companies that apply preferential tax regimes are used as donors in various tax-saving schemes. For example, simplified workers, non-residents registered in offshore zones, or organizations employing the labor of disabled people. Thus, the processor not only transfers part of its tax base to a more favorable regime, but also gets rid of the problems of independently purchasing raw materials and selling goods.

With such an organization of work, inspectors often declare that the contract for processing raw materials supplied by customers is fictitious. Even if in fact the actions of the parties are determined by management decisions. The situation becomes more complicated if the participants in the scheme are related parties. However, practice shows that companies very often manage to challenge the claims of tax authorities in court. At the same time, both the tolling organization and the processor have arguments to protect the most beneficial method of tax savings for them.

Schemes for a manufacturing company:

The legality of tolling relationships will prove the existence of a business purpose

Let us recall that the essence of the tolling scheme is that instead of independently selling goods, the manufacturer creates friendly companies on a simplified basis, which act as tollers. At the same time, a minimum price is set for raw material processing services, and the produced products are sold by dealers at the market price (see diagram).

Toll scheme with the participation of a simplifier

As a result, the bulk of the income is taxed at preferential rates of 6 or 15 percent instead of 20 percent. In addition, simplifiers are not VAT payers (clause 2 of Article 346.11 of the Tax Code of the Russian Federation). In addition, the manufacturer’s income includes only processing services, the cost of which does not include raw materials, so a situation may arise when the processor also receives the right to use the simplified tax system. In practice, the main areas of use of tolling schemes are production and construction.

Initially, such a scheme looks suspicious in the eyes of inspectors and makes them want to dig deeper into it. However, often the tolling scheme has reasonable business goals beyond tax optimization.

Example

Let’s say that a certain workshop sewed clothes according to patterns developed many years ago, purchasing raw materials at its own expense. However, its business began to fade, the company began to suffer losses, as a result of which unused production capacity appeared. An organization that has a franchise for the production of well-known brand clothing, but does not have sufficient capacity to saturate the market with these goods, came to the aid of the taxpayer.

The parties entered into an agreement for the manufacture of products using customer-supplied raw materials according to patterns available at the workshop. Moreover, there was a clear business purpose in the actions of the participants in such an agreement, since both parties to the transaction benefited. The manufacturer got out of the losses at the lowest possible cost, and the customer-supply organization increased the volume of products for which there was steady demand.

For example, in one of the cases considered by the Federal Arbitration Court of the Moscow District, controllers accused the manufacturer of the lack of economic feasibility of switching to a tolling scheme (resolution dated July 18, 2013 No. A40-86022/12-20-468). Since previously the processor independently produced products, purchasing raw materials from companies that later became dealers. According to the inspectors, the transition from self-production tolling scheme entailed a decrease in the revenue of the production company, which proves the scheme for obtaining unjustified tax benefits.

However, company representatives indicated that changes in economic relations were due to stable unprofitable production for several years. And after involving vendors in the work process, the company stopped suffering losses, despite the decrease in revenue.

In addition, the revenue of the davals increased, and all taxes were paid on it. In addition, the givers distributed the profit received to their founders through the payment of dividends, which are subject to personal income tax at the appropriate rates (clauses 3, 4 of Article 224 of the Tax Code of the Russian Federation). Consequently, additional taxes are charged to the company based on the revenue received by the dealers, leading to double taxation of the same transactions, which contradicts the basic principles of the Tax Code of the Russian Federation. As a result, the arbitrators agreed with the company’s arguments and canceled the additional charges.

Note that careful planning of any tolling scheme will make its breakdown difficult. The first step in this direction is to provide the dealers with real resources and assets that the production company does not have. In particular, registration for a dealer trademark, under which the product is produced, by concluding a license agreement. Similarly, the business goal of the dealer’s entry into production can be justified by the presence of patents and a utility model.

The situation when the supplier of the main raw materials and materials becomes the dealer can also be beneficial to the processor. Because often such a supplier has a direct and more profitable channel for supplying key materials. He may also have free in cash for the purchase of larger quantities of raw materials.

How to justify the legality of a tolling scheme

The main feature that reduces the manufacturer’s chances of winning in court is the presence of interdependence with dealers and the lack of independence in the activities of dependent companies (decrees of the Moscow federal arbitration courts dated April 11, 2012 No. A41-29427/10, West Siberian federal arbitration courts dated October 15, 2009 No. A45 -7282/2008, North-Western district dated 03/11/08 No. A42-3212/2005). Also, the fact that the sellers cash out the funds received through a chain of intermediate counterparties will not be in favor of the taxpayer. Especially when, through such a chain, money in one form or another returns to the processor himself.

Using the example of a case considered in the decision of the Federal Arbitration Court Ural district dated 08.25.11 No. Ф09-4670/11 (the transfer of the case to the Presidium of the Supreme Arbitration Court of the Russian Federation was refused by the decision of the Supreme Arbitration Court of the Russian Federation dated 12/28/11 No. VAS-16234/11), it is possible to identify the main signs that, taken together, may indicate the presence of an illegal tolling scheme :

• newly created companies do not have fixed assets, production assets, or personnel;
• a monthly schedule is not drawn up between the parties to the contract, reflecting the quantity, quality, assortment, as well as the delivery time of raw materials and products;
• the processor does not keep analytical records of customer-supplied materials by customers, names of raw materials, as well as by their quantity, cost and location;
• neither raw materials nor finished products are actually transported anywhere, the movement of products between the parties to the transaction is carried out only through document flow;
• the activities of the dealers are irregular in nature, which is associated with the limit of the simplified tax system on revenue (clause 4.1 of article 346.13 of the Tax Code of the Russian Federation);
• Previously, the company's management was held criminally liable for tax evasion by creating a similar scheme.

At the same time, even if these signs are present, many companies manage to prove the legality of the transition to a toll-based work scheme. The reality of tolling operations is extremely important.

Thus, checking the activities of one of the large manufacturers of confectionery products (resolution of the Federal Arbitration Court of the Volga-Vyatka District dated December 15, 2010 No. A43-42385/2009), tax officials stated that the company did not actually provide services for processing raw materials, but produced and sold its own products . According to controllers, the company was a participant in a scheme that allowed it not to pay turnover taxes on the sale of manufactured products. However, the judges of three instances, having examined the documents presented in the case, in particular receipt orders, invoices, statements of movement of raw materials and auxiliary materials, acts of acceptance and transfer of finished products, established that the transactions between the company and the dealers were of a real nature.

In addition, the arbitrators noted that the inspectors did not prove the existence of concerted actions and intent aimed solely at creating conditions for obtaining unjustified tax benefits. A similar position is reflected in the decisions of the federal arbitration courts of the Moscow district dated 09.11.13 No. A40-110643/12-107-553, the Central district dated 09.28.09 No. A62-6392/2008.

But in the above case, considered by the Federal Arbitration Court of the Ural District, the main argument of the inspection was precisely the lack of primary documents confirming the actual movement of raw materials and finished products between organizations. This convinced the court to formally conclude an agreement for processing raw materials by creating several organizations using the simplified tax system. The same arguments helped the tax authorities in the decisions of the federal arbitration courts of the East Siberian district dated 07.26.12 No. A58-5937/2011, West Siberian district dated 06.21.13 No. A46-26663/2012, dated 06.04.13 No. A03-12308/2012 districts .

Old fraudulent schemes with dealers

Tax authorities and law enforcement agencies have long been aware of a VAT refund scheme associated with the fictitious processing of customer-supplied raw materials into preferential products. To implement this scheme, the Davalets allegedly purchases raw materials, which are subject to VAT at a rate of 18 percent. In this case, a product taxed at a rate of 10 percent is selected as a fictitious product produced under a toll scheme. Thus, the input VAT from the seller exceeds the VAT on sales. Of course, the described version of the tolling scheme is not a method of tax planning, but an ordinary fraud with the aim of seizing budget funds.

Nevertheless, this scheme is still found in arbitration practice. For example, in one of these disputes, all transactions were formally formalized properly and the first two authorities supported the company. But the cassation court listened to the arguments of the tax authorities and doubted the reality of operations for the production of children's clothing (subclause 2, clause 2, article 164 of the Tax Code of the Russian Federation). The case was referred for a new trial, and the decision was made in favor of the inspection (resolution of the Federal Arbitration Court of the West Siberian District dated October 1, 2008 No. F04-5940/2008(12618-A45-26)).

To substantiate their position, fiscal officials provided a number of arguments indicating the impossibility of producing goods in the declared volumes. In particular, the dealer did not provide primary documents confirming the transportation of materials and payment for transport services. In addition, the manufacturer did not have enough employees to produce products in such volumes. In addition, the supplier paid both the suppliers and the manufacturer with bills received as an advance payment. That is, in fact, the seller did not incur costs for the acquisition of these bills.

The advantage of the tolling scheme is the complete exemption of the owner of raw materials from import duties and VAT

A type of tolling scheme is tolling. Their essence lies in processing Russian companies foreign raw materials with subsequent export of finished products abroad.

The main advantage of this scheme is the complete exemption of the owner of raw materials from paying import customs duties and import VAT (Clause 1, Article 239 of the Customs Code). Often, in such schemes, foreign companies registered in offshore jurisdictions are used as providers. And Russian processors often deliberately underestimate the cost of their services so that maximum profits are generated abroad. And it would not be taxed at a rate of 20 percent.

When studying a tolling agreement, auditors usually pay attention to the presence of a condition on the transfer of finished products to the supplier. In the absence of such a condition, they can qualify the operation as a gratuitous transfer and charge additional VAT to the seller, and recognize the cost of the transferred raw materials as the income of the processor. If the tax authority determines that the tolling agreement is fictitious and the parties have created the corresponding document flow for the purpose of illegal VAT reimbursement, then it will refuse the tolling company to accept the tax for deduction (determination of the Supreme Arbitration Court of the Russian Federation dated 02/07/08 No. 360/08).

The processor may also be subject to additional payroll taxes.

Quite indicative is the resolution of the Federal Arbitration Court of the Volga-Vyatka District dated December 24, 2012 No. A39-4089/2011. In the case considered, the inspectors assessed the manufacturer not only VAT and income tax, but also salary taxes. The fact is that the labor collective of the customer-supply organization consisted of the same seven people as the manufacturer. Moreover, the employees were hired part-time as part-time employees on the day the contract for processing raw materials was concluded, and the contract on both sides was signed by one person - the founder and director of these companies.

Based on the totality of the circumstances, the judges recognized that both the contract for processing raw materials supplied by the customer and the actions to transfer some of the employees to the staff of the customer were of a formal nature. They came to the conclusion that the manufacturer received an unjustified tax benefit as a result of transferring part of the income to the simplifier, both for income tax and VAT, and for unified social tax and personal income tax.