The tolling scheme - what is it? Accounting for operations on tolling processing

Building partnerships in business can be carried out using tolling schemes. Corresponding legal relations are established taking into account the requirements of the Civil Code, as well as sources of law governing financial accounting at Russian enterprises. What is their specificity? How are the procedures that characterize the tolling schemes?

Processing of tolling raw materials: the essence of legal relations

To begin with, we will define what the mechanisms of interaction of enterprises are.

The tolling scheme of legal relations of economic entities assumes acceptance by one party of the transaction - the processor - of materials from the customer in the status of the customer for the purpose of further processing or manufacturing of any products. At the same time, the cost of the relevant materials is not paid for, while the result of their processing, including that provided by the finished product, is transferred to the customer in the established time.

An important aspect of legal relations, for which a tolling scheme is characteristic, is accounting. It is carried out using the Chart of Accounts, approved by law. The actual give-and-take raw materials are reflected in account 003, which is classified as off-balance. Direct accounting of costs associated with the processing of materials can be carried out separately from a similar procedure, which characterizes the standard release of goods by the firm (hereinafter in this article we will consider this feature in more detail). At the same time, the structure of the corresponding costs can be similar to the one that characterizes the processing of the company's own materials, with the exception of the direct cost of the materials provided, as well as the costs associated with selling the output.

Parties of legal relations sign, in the case of choosing such a mechanism of interaction, as a tolling scheme, a contract. Let's consider its features.

The contract under the tolling scheme: what are its features?

In fact, the agreement under consideration is a sub-contract. Thus, when drafting it, the parties to legal relations should be guided primarily by the provisions of the Civil Code of the Russian Federation.

In the contract, which is concluded under the tolling scheme, are fixed, in particular:

- name and volume of raw materials, which is transferred from the customer to the processor;

- the name and characteristics of the product, which must be made from customer-supplied raw materials;

- the time frame in which one party is to deliver the materials, and the other - to process them in the established order;

- the cost of processing, as well as the order in which the parties are expected to settle;

- the mechanism of transportation of tolling raw materials and the results of its processing;

- parameters characterizing the intensity of the consumption of raw materials, establishing the norms for technological losses, the formation of industrial waste, and the formation of natural losses within the framework of processing of customer-provided raw materials.

Certainly, other conditions can be fixed in the contract. For example, directly the method of calculating the parties (in cash or part of raw materials or finished products).

The tolling scheme of legal relations also presupposes the formation of a rather large number of documents that supplement the treaty under consideration. Let's consider their specifics in more detail.

Documents under the tolling scheme: application features

The first step in the implementation of the contract, the features of which we studied above, is the delivery of tolling raw materials to the processor. Upon completion of this procedure, a special act is most often formed, in which the name, volume, as well as the cost of raw materials are fixed in accordance with the contract. At the same time, information on VAT in the document is not reflected, since the scheme of the give-and-take method of processing raw materials does not imply the calculation of VAT by the customer, nor does the appearance of the right to deduct the corresponding tax from the other party of legal relations.

Use of invoices

Another document that can be issued when transferring raw materials from the customer to the processor is a waybill. In this case, it can also be accompanied by a waybill or receipt. In the relevant document it is necessary to fix that the raw material is transferred by the customer exactly under the tolling scheme. At the same time, it is recommended to record information on the agreement between the parties in the waybill - the document number, the date of its compilation.

Receipt of goods made on commission is often made in the warehouse of the processor. This procedure involves the use of, first of all, a receipt order - it also reflects the fact that the parties to legal relations are involved in the tolling scheme for the transfer and processing of raw materials.

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

Once the finished products are made from customer-supplied raw materials, it can be temporarily placed in the warehouse in order to prepare for shipment. The fact that the finished products came to the appropriate subdivision of the organization that processes the raw materials is also made out through the use of a special consignment note. In turn, with the release of products to the customer, a separate, optimized invoice is used.

Reporting on tolling schemes

The next document, which is formalized within the framework of legal relations between the customer and the processor of the customer's raw materials, is a report on the use of the corresponding resource. Its preparation requires the Civil Code. This report reflects the name and volume:

- raw materials that were received and processed;

- finished products, produced by the processor;

- Waste that was generated in the production.

Upon completion of the processing of the tolling raw materials, an acceptance certificate is issued . It fixes the cost of fulfilling the order for the manufacture of products by the processor. Also, the party of legal relations that issued 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 considered format of legal relationships in business.

Taxes under the tolling scheme

The cost of those materials that were received under the tolling scheme does not increase the tax base of the company, which under the contract carries out processing. However, when it comes to the implementation of services related to the production of goods from the customer's raw materials, the tax base is formed. It is calculated on the basis of the cost of processing raw materials or materials, but excluding taxes.

VAT is calculated at the rate of 18%. The tax on the materials, works and services that have been paid to ensure the processing of raw materials can be brought by the processor to a deduction.

The income of the firm that processed the subcontracting materials is determined as the cost of the work under the contract. In turn, the costs of the processor are calculated based on the costs associated with the implementation of the relevant work. The cost of raw materials is not taken into account.

The company's accounting department must allocate direct costs for the release of products to balances for work in process. Indirect costs are recorded directly in their implementation.

Accounting transactions

As we noted above, one of the most important aspects of such a mechanism of legal relations, as a tolling scheme, is the accounting of its operations. Let us consider in more detail which wiring can be used in this case.

When performing tolling processing, the following basic operations are performed:

- receipt of prepayment under the contract (reflected by posting Debit 51, Credit 62-2);

- VAT accrual from the received amount (Debit 76, Credit 68);

- reflection of the cost of raw materials, which is taken to the warehouse (Debit 003, sub-account "Warehouse");

- write-off of raw materials for further processing (Loan 003);

- accounting of the customer's raw materials transferred to the shop (Дт 003, sub-account "Processing");

- reflection of costs related to the processing of raw materials (Дт 20, Кт 02);

- Acceptance of finished products from the workshop (Дт 002);

- write-off of used raw materials (Кт 003, sub-account "Processing");

- write-off of expenses related to processing (Дт 90-2, Кт 20);

- reflection of income under the contract with the customer (Дт 62-1, Кт 90-1);

- VAT accrual based on the cost of processing raw materials (Дт 90-3, Кт 68);

- VAT acceptance to deduction (Дт 68, Кт 76);

- realization of shipment of finished products to the customer (Кт 002);

- implementation of prepayment offset (Дт 62-2, Кт 62-1);

- receipt of payment from the customer (Дт 51, Кт 62-1).

If there are several customers for the processor, the accounting in the tolling scheme is carried out using separate statements for each counterparty, in which information about the received materials is recorded, as well as the products resulting from their processing.

What other nuances can characterize accounting in the framework of legal relations in question? Above we noted that the scheme of tolling raw materials, involved by the parties to legal relations, 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 for 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 characterizing legal relations in the framework of tolling and standard production schemes. What are its features?

The main difficulty of keeping records, if both the tolling scheme of work with the counterparty is involved, and the standard one, at which the firm itself produces goods, is to divide the accounting procedures for the same type of products. If it is 2 different types of products, then the solution of the problem is much easier. But if the corresponding types of goods coincide, then it is more difficult to keep records.

According to experts, the scheme of tolling raw materials should be accompanied by the use, first of all, of accounting mechanisms that differ from those that characterize the standard release of goods by the enterprise. This task is not easy to solve. One of the tools for its solution can be the use of different accounting accounts.

So, the subcontracting scheme can consist of procedures reflected in account 003, and standard - with the use of account 10. As for the accounting of finished products, then accounts 002 and 43 can be applied, respectively. It is assumed that under the debit of account 20 there will be Only the cost of the company's own materials is fixed. The tolling raw materials, in turn, are not included in the costs. The credit of account 20 should fix the value of the finished goods, while the correspondence will be established by the debit of account 43 or 40. Correspondence in the case of processing will be on the debit of account 90-2, as well as the credit of account 20.

The tolling scheme of production, if it is a question of the release of identical goods, presupposes the distribution of the output to 2 categories-own and produced under an agreement with the counterparty, proceeding from the norms characterizing the consumption of raw materials. An alternative option is also possible for separate reflection of operations on tolling and standard production. He assumes that the give-and-take raw materials are written off from the account 003 at the shop and at the same time is booked by the bookkeeper to the balance by posting using debit of account 10 and credit 76. In this case, correspondence is applied to the debit of account 20 and the credit of account 20 - The cost of materials in production, as well as on the debit of account 43 and credit 20 - when the posting of finished goods is carried out.

Of course, separate accounting in the tolling scheme can also be carried out according to other principles, for example, in accordance with industry normative acts, recommendations of departments, taking into account the specific features of the particular enterprise.

Automation of accounting for tolling schemes: basic solutions

We consider the procedures that characterize accounting in the framework of tolling schemes, in many cases implemented in large enterprises, and their implementation in the required volume can be very time-consuming without the use of automation.

Sufficiently convenient tool of the appropriate type can be, if the enterprise uses such a mechanism of legal relations, as a tolling scheme, "1С: УПП". That is, it is expected to involve a popular accounting program in a modification adapted to take into account 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 legal relations, which includes a tolling scheme, "SCP" involves its solution within the algorithms that can be applied both by the customer and the processor. For example, if a firm transfers raw materials for further release to a counterparty, then this program assumes the solution of the task in several stages:

- forming an order for the supplier;

- transfer of materials for further processing;

- registration of services rendered by the processor under the contract.

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