Rates of natural loss of non-food products. Decrease and loss, with and without norms
Chapter 2. Limit rates of natural loss of medicines in pharmacy warehouses
According to the order of the Ministry of Health and Social Development of the Russian Federation of January 9, 2007 No. 2 "On the approval of the norms of natural loss during the storage of medicines in pharmacies (organizations), drug wholesalers and health care institutions", in connection with the use in pharmacies (organizations) of new technologies for organizing the storage of medicines, as well as in the order of control over ensuring their safety, the norms of natural loss of medicines in pharmacies (organizations) have been approved. The rates of natural loss of medicines and medical products in pharmacy organizations, regardless of the organizational and legal form and form of ownership and the Instructions for their use, were approved by order of the Ministry of Health of Russia dated July 20, 2001 No. 284 "On approval of the rates of natural loss of medicines and medical products in pharmacy organizations, regardless of the organizational and legal form and form of ownership. "
The maximum rates of natural loss of medicines are established to cover the loss that occurs in pharmacy warehouses during the process of industrial packaging (spraying, volatilization, bottling, adhesion to the walls of containers, losses when moving from a large package to a smaller one, etc.)
The rates are established to reimburse the cost of losses within the limits of natural loss in the manufacture of medicines according to prescriptions of doctors and the requirements of health care institutions, intra-pharmacy procurement and packaging in pharmacy organizations, regardless of the organizational and legal form and form of ownership and are applied only in the event of a shortage of inventory items when taking inventory.
The indicated rates of natural loss do not apply to finished medicinal products of industrial production and medicinal products by weight (including ethyl alcohol) sold in their original (factory, factory, warehouse) packaging.
The application of these norms, that is, the calculation of the amount of losses from natural loss within the established norms, is made on the basis of the data of the primary accounting documents for the dispensing (sale) of medicines, individually manufactured according to recipes and requirements of health care institutions, intra-pharmaceutical preparation and packaging, as well as when released in bulk, in violation of the original packaging. Natural loss rates apply only to medicines and medical products sold during the inter-inventory period. Fight, marriage, damage, losses due to the expiration of the shelf life of medicines are not written off at the rate of natural loss.
In accordance with paragraph 7 of Art. 254 of the Tax Code of the Russian Federation, losses from shortages and (or) damage during storage and transportation of inventories within the limits of natural loss norms approved in the manner established by the Government of the Russian Federation are equated to material costs for tax purposes.
By order of the Ministry of Health and Social Development of the Russian Federation of January 9, 2007 No. 2, the norms of natural loss during storage of medicines in pharmacies (organizations), drug wholesalers and healthcare institutions were approved (see Table 3).
Table 3
Appendix to the order of the Ministry of Health and Social Development of the Russian Federation of January 9, 2007 No. 2
Natural loss rates during storage of medicines in pharmacies (organizations), drug wholesalers and healthcare institutions
According to the Instruction on the Application of Limit Norms of Natural Waste (Production Waste) of Medicines in Pharmacy Warehouses (Appendix 2 to the Order of the Ministry of Health of the Russian Federation No. ) ", The limit rates of natural loss of medicines are set to cover the loss that occurs in pharmacy warehouses in the process of industrial packaging (spraying, volatilization, spillage, adhesion to container walls and auxiliary items, during packing, losses when moving from a large package to a smaller one) etc.).
The shortage of medicines, which occurred due to damage and breakage of containers, damage to the drug, should be recorded by a special commission in an act in the form of 20-AP (not included in the norms).
The application of limiting norms of natural loss to the consumption of medicines in industrial packaging or in dosage form without carrying out any production operations in the warehouse is not allowed.
Natural decline- these are losses that occur during transportation, storage, as well as due to:
1) spraying a number of powder preparations, drying them, breaking in glass containers;
2) natural loss of medicines and cotton wool in pharmacies;
3) loss of glass pharmaceutical utensils at pharmaceutical factories (production) and pharmacy warehouses (bases);
4) natural loss of medicines and medical products in pharmacy organizations, regardless of the organizational and legal form and form of ownership.
Natural attrition rates do not apply to:
1) finished pharmaceutical products of industrial production and weight medicines (including ethyl alcohol), sold in the original (factory, factory, warehouse) packaging (Instructions for the application of the norms of natural loss of medicines and medical products in pharmacy organizations, regardless of the organizational and legal forms and forms of ownership (Appendix 2 to the order of the Ministry of Health of the Russian Federation of July 20, 2001 No. 284));
2) technological losses and losses from marriage;
3) battle, marriage, damage;
4) expired drugs;
5) losses of inventories during storage and transportation caused by violation of the requirements of standards, technical and technological conditions, rules of technical operation, damage to containers, imperfection of means of protecting goods from losses and the state of the technological equipment used (Guidelines for the development of norms of natural loss ( annex to the order of the Ministry of Economic Development of the Russian Federation of March 31, 2003 No. 95)).
The amount of losses can be determined based on the results of the inventory.
Accounting for losses within the norms of natural loss in accounting depends on the place of their formation.
Losses were revealed during procurement:
Debit account 10 "Materials", 41 "Goods",
Losses identified during storage or sale:
The debit of account 20 "Main production", 44 "Selling expenses",
Credit account 94 "Shortages and losses from damage to valuables"- the losses were written off within the limits of the norms of natural loss.
In tax accounting, it is impossible to reduce income for losses within the limits of natural loss rates. The legal framework on this issue has not been finalized.
In case of losses in excess of the norms of natural loss without identifying the perpetrators:
Debit of subaccount 91-2 "Other expenses", Credit of account 94 "Shortages and losses from damage to values"- written off losses in excess of the norms of natural loss.
The grounds for writing off losses from damage and shortages in excess of the norms of natural loss in accounting, when the perpetrators are not identified, are a well-founded conclusion and decisions of the investigating authorities, which confirm the absence of perpetrators, a conclusion on the fact of damage to valuables received from the relevant specialized organizations (for example, inspections by quality).
In tax accounting, the amount of losses of material assets for which the guilty persons have not been identified can be included in the non-operating expenses, but with a copy of the order to suspend the criminal proceedings, confirming the absence of those guilty of the theft, attached.
According to the order of the Ministry of Health of the Russian Federation of November 13, 1996, No. 375 "On Approval of the Limit Norms of Natural Waste (Production Waste) of Medicines in Pharmacy Warehouses (Bases)", write-off of natural loss in the absence of a shortage or preliminary write-off is prohibited.
Natural loss (production waste) is determined by the size of the group rate or individually (if any) in accordance with the attached table.
Natural loss (production waste) is established according to the filling journal (form 101-AP), which reflects the deviations in the weight of the drug after filling from its initial actual weight before filling. This form is presented in Appendix 1.
The natural loss (production waste) of medicines is written off within the limits of the norms only based on the results of the inventory.
The basis for determining the actual losses is the data of the packing journal, in which a separate sheet is opened for each medicinal product.
Packing magazine must be numbered, laced, sealed and signed by the head of the pharmacy warehouse.
The packing journal for poisonous and narcotic drugs must be numbered, laced, sealed with a wax seal and signed by the head of the parent organization.
When writing off the packing journal data on actual losses for each item are summed up and the actual amount of losses is determined, to which the rate of loss is applied.
If a surplus of medicines is found in the process of manufacturing operations, the reasons for their formation are established. Surplus is subject to capitalization. If there is a surplus of poisonous and narcotic drugs, the head of the department is obliged to notify the warehouse manager and the higher organization about this within three days.
The results of the inventory of medicines and medicines are indicated in the inventory list of inventories (form No. INV-3) and in the comparative statement of the results of the inventory of inventories (form No. INV-19). Further, the calculation of losses is carried out within the limits of the norms of loss and the amount of excess losses is established.
According to sub. 2 p. 7 art. 254 of the Tax Code of the Russian Federation, an accountant can reduce the income tax base for losses from shortage or damage during storage and transportation of medicines within the limits of natural loss rates.
Example
In January 2007, pharmacy No. 15 purchased 50 kg of hygroscopic cotton wool for sale at a price of 20 rubles. (excluding VAT) per 1 kg.
In April 2007, cotton wool was packaged in 200 g each and sold. At the same time, a shortage of cotton wool during packaging was established - 0.1 kg.
The established norms of natural loss as a percentage of the cost for packaging are 0.45%.
Writing off the shortage of cotton wool, the accountant of pharmacy No. 15 made the following entries:
Credit account 41 "Goods"- 2 rubles. - the shortage of cotton wool is reflected;
Credit account 94 "Shortages and losses from damage to valuables"- 2 rubles. - the shortage was written off within the limits of natural loss norms.
The pharmacy accountant can reduce taxable profit by the amount of losses from shortages (2 rubles).
When asked whether it is necessary to restore the "input" VAT, which falls on losses within the limits of natural loss rates, the tax authorities answer what is needed. They substantiate their point of view as follows: an important condition for the deduction of "input" VAT is the use of property in activities that are taxed. Consequently, if VAT is not charged on the property for which a shortage is detected within the limits of the natural loss rate, then the corresponding tax must be restored.
At the same time, medical organizations do not have to recover the "input" VAT. True, in this case, most often they have to defend their point of view in court. The defense in court can be built on the following argument. In ch. 21 "Value Added Tax" of the Tax Code of the Russian Federation lists all cases in which it is required to recover VAT:
1) for goods purchased before the organization received VAT exemption (clause 8 of article 145);
2) for VAT, presented for deduction, and not included in the value of the property (clause 2 of article 170).
Among these cases, there is no situation with the write-off of missing property. Accounting for losses in excess of the rate of natural loss in accounting is based on whether there are culprits who will compensate for the losses.
The procedure for reimbursing the damage caused to a medical organization in connection with damage to medicines depends on the relationship between the organization and the employee who caused the damage. If the employee is not a full-time employee and performs work on the basis of a civil law contract (work contract), then he will have to compensate the losses in full. This is established by clause 1 of Art. 1064 of the Civil Code of the Russian Federation.
If an employment contract is concluded with an employee, compensation for the damage caused is made in accordance with Ch. 39 of the Labor Code of the Russian Federation. In this case, the employee is obliged to compensate for the direct actual damage caused. Lost income (lost profits) are not subject to collection from the employee.
If the culprit is identified who will compensate for the loss, then the accountant must make the following entry:
Credit account 94 "Shortages and losses from damage to valuables"- attributed to the culprit of the loss.
In tax accounting, recoverable losses must be included in non-operating income. This follows from paragraph 3 of Art. 250 of the Tax Code of the Russian Federation. The situation with the restoration of "input" VAT, which is included in losses in excess of the norms of natural loss, is the same as in the case of writing off losses within the norms of natural loss.
Example
Let's use the data of the previous example, only now the shortage of cotton wool was 2 kg. And at the same time, the packer was recognized as the culprit for the shortage in excess of the norms of natural loss. She agreed to compensate for losses in excess of the rate of natural attrition.
To write off the shortage of cotton wool, the following document was drawn up:
In the accounting, the accountant of the pharmacy number 15 made the following entries:
Debit account 94 "Shortages and losses from damage to valuables",
Credit account 41 "Goods"- 40 rubles. - the shortage of cotton wool is reflected;
The debit of account 44 "Costs of sale",
RUB 4.5 - written off the shortage within the norms of natural loss;
Debit of subaccount 73-2 "Calculations for compensation for material damage",
Credit account 94 "Shortages and losses from damage to valuables" - RUB 35.5 - written off the shortage in excess of the norms of natural loss;
Debit account 50 "Cashier",
Credit subaccount 73-2 "Calculations for compensation for material damage" - RUB 35.5 – received money from the packer.
In tax accounting, losses of cotton wool (35.5 rubles) were not included in expenses. At the same time, the accountant included the received compensation for losses in excess of the norms of natural loss (35.5 rubles) in the structure of non-operating income.
In the event that there are no perpetrators of losses in excess of the norms of natural loss, then the amount of losses is written off with the following wiring:
Credit account 94 "Shortages and losses from damage to valuables" - written off losses in excess of the norms of natural loss.
It should be noted that the write-off in accounting of losses from damage and (or) shortages in excess of the norms of natural loss, provided that the culprit is not identified, is carried out on the basis of a well-grounded conclusion. In addition, there should be decisions of the investigating authorities that confirm the absence of perpetrators, or a conclusion on the fact of damage to valuables received from the relevant specialized organizations (for example, quality inspection). Such documents are required to collect clause 5.2 of the Guidelines for the inventory of property and financial obligations (approved by order of the Ministry of Finance of the Russian Federation of June 13, 1995 No. 49).
In tax accounting, the amount of losses of material assets for which the guilty persons have not been identified can be included in non-operating expenses. In this case, the fact that there are no guilty persons must be documented by an authorized government body. This is established by sub. 5 p. 2 of Art. 265 of the Tax Code of the Russian Federation.
Example
The packer refused to compensate for losses in excess of the norms of natural loss. Pharmacy No. 15 did not apply to the investigating authorities in order to obtain from them a document confirming the absence of the guilty persons.
The accountant of pharmacy No. 15 reflected the shortage of cotton wool in excess of the rate of natural loss as follows:
Debit of subaccount 91-2 "Other expenses",
Credit account 94 "Shortages and losses from damage to valuables"- 35.5 rubles. - written off losses in excess of the norms of natural loss.
The accountant of pharmacy No. 15 cannot reduce taxable income for losses in excess of the norms of natural loss (35.5 rubles).
Write-off of expired medicinal products
According to the Federal Law of June 22, 1998 No. 86-FZ "On Medicines", it is prohibited to sell medicines that have become unusable, with an expired shelf life, as well as counterfeit medicines.
In accordance with the order of the Ministry of Health of the Russian Federation of December 15, 2002 No. 382 “On Approval of the Instruction on the Procedure for the Destruction of Medicines”, medicinal products that have become unusable and expired medicinal products are subject to withdrawal from circulation and subsequent destruction in full. The funds are confiscated and withdrawn from circulation by the customs authorities of the Russian Federation, legal entities and individual entrepreneurs who are the owners or owners of these drugs. The destruction of medicines must be carried out in compliance with the mandatory requirements of regulatory and technical documents on environmental protection and carried out by a commission for the destruction of medicines, created by the executive authority of the constituent entity of the Russian Federation, in the presence of the owner or owner of the medicines to be destroyed.
Exists procedure for the destruction of medicines:
1) liquid dosage forms (solutions for injection in ampoules, bags, vials, aerosol cans, medicines, drops, etc.) are destroyed by crushing, followed by dilution of their contents with water in a ratio of 1: 100 and draining the resulting solution into the industrial sewer (in aerosol holes are pre-made in the cylinders). Remains of ampoules, aerosol cans, bags and bottles are disposed of as industrial or household waste;
2) solid dosage forms (powders, tablets, capsules, etc.) containing water-soluble substances of medicinal products, after crushing to a powdery state, are diluted with water in a ratio of 1: 100 and the resulting suspension is discharged into the industrial sewage system;
3) solid dosage forms (powders, tablets, capsules, etc.) containing drug substances that are not soluble in water, soft dosage forms (ointments, suppositories, etc.), transdermal forms of drugs, as well as pharmaceutical substances are destroyed by incineration ;
4) narcotic drugs and psychotropic substances included in lists II and III of the List of narcotic drugs, psychotropic substances and their precursors, the further use of which in medical practice is recognized as inappropriate, are destroyed in accordance with the legislation of the Russian Federation;
5) flammable, explosive medicinal products, radiopharmaceuticals and medicinal plant materials with a high content of radionuclides are destroyed under special conditions using a special technology at the disposal of the destruction organization, in accordance with the license.
The Commission for the Destruction of Medicines is drawn up act specifying:
1) date and place of destruction;
2) place of work, position, full name of the persons taking part in the destruction;
3) the basis for the destruction;
4) information about the name (indicating the dosage form, dosage, unit of measurement, batch) and the amount of the medicinal product to be destroyed, as well as about the container or packaging;
5) the name of the manufacturer of the medicinal product;
6) the name of the owner or owner of the medicinal product;
7) method of destruction.
The act on the destruction of medicinal products is signed by all members of the commission and sealed with the seal of the enterprise that carried out the destruction of the medicinal product.
For reasons of battle, damage, scrap of inventories subject to markdown or write-off, loss of quality of goods that are not subject to further sale, a pharmacy can use forms No. TORG-15 and TORG-16, approved by the Decree of the State Statistics Committee of Russia dated December 25, 1998 No. No. 132 "On approval of unified forms of primary accounting documentation for the accounting of trade operations."
Example
In March 2008, the pharmacy "Calendula" revealed unsold drugs with an expired shelf life.
For medicinal products expired on 03/31/2008, acts were drawn up according to forms No. TORG-15 and TORG-16.
The act of writing off the goods (form No. TORG-16)
Reverse side of form TORG-16
The act of damage, battle, scrap inventory (form No. TORG-15)
The ending
Reverse side of form No. TORG-15
Record scrap (scrap):
The act of damage to inventory items in the form No. A-2.18 is drawn up by a specially appointed inventory commission at the time of discovery of the fact of damage or during an inventory. The act is drawn up in triplicate separately for each group of values (medicines, containers, etc.) with the determination of the causes of damage and the perpetrators.
Write-off of medicines and containers is carried out at current prices. Attached to the act are explanatory explanations for the perpetrators of damage to values. Two copies of the act must be sent for approval, the last one is with the financially responsible person and is attached to the report when the values are written off.
Example
Let's supplement the conditions of the above example. Let's say that the medicines arrived at the pharmacy from Doctor LLC. At the same time, the retail price for medicines is:
1) cardanum p / o 50 mg No. 50 - 150.55 rubles;
2) multi-tabs V-comp. No. 100 - 198.76 rubles.
The pharmacy, instead of acts according to forms No. TORG-15, TORG-16, drew up an act on damage to goods and materials according to form No. A-2.18.
The ending
The pharmacy must enter into an agreement with an organization dealing with the destruction of expired drugs. The transfer of such medicinal products is formalized by an appropriate act.
The cost of the work of a specialized organization depends on the weight of the drugs, their volume and packaging. Destruction of aerosolized drugs is the most costly.
Also, the costs incurred will be confirmed by the contract for the performance of work, the invoice for the work performed and the act of acceptance of the work performed. The costs of the destruction of medicines are taken into account when calculating income tax and are determined as economically justified.
It should be noted that in the absence of production and small batches of drugs to be destroyed, expired drugs can be destroyed by the pharmacy organization itself.
For accounting purposes, the pharmacy's costs associated with the write-off of expired drugs are related to other costs and are reflected in the reporting period in which they occurred.
In the accounting of the pharmacy organization, the amount of losses from the write-off of expired medicinal products is established by the following entry:
Debit account 94 "Shortages and losses from damage to valuables",
Credit of subaccount 41-2 "Goods in retail trade"- the amount of losses from drug write-off is reflected. At the same time, if the pharmacy keeps records of medicinal products at selling prices (using account 42 "Trade margin"), the amount of the margin that relates to the spoiled medicinal products should be written off:
Debit of account 42 "Trade margin",
Credit of subaccount 41-2 "Goods in retail trade" - the amount of the mark-up related to the spoiled medicine has been written off.
Only the purchase price of medicines (excluding the margin, but taking into account the costs of their delivery to the pharmacy, if this is provided for by the accounting policy of the pharmacy organization) will be written off to the Debit of account 94 "Shortages and losses from damage to valuables".
Based on the decision of the commission, the amount of losses from the write-off of expired medicines is attributed either to the guilty persons or to the financial result:
Debit of subaccount 73-2 "Calculations for compensation for material damage",
Credit account 94 "Shortages and losses from damage to valuables"- attributed to the guilty persons the amount of losses from the write-off of medicines;
Debit of subaccount 91-2 "Other expenses",
Credit account 94 "Shortages and losses from damage to valuables" - the loss from drug write-off is reflected.
Example
Pharmacy LLC "Calendula", which is the payer of UTII, in the course of the inventory in the warehouse revealed unsold drugs with an expired shelf life. In accordance with the accounting policy of the pharmacy, goods are recorded at sales prices. The book price of expired drugs was 15,200 rubles, including a trade margin of 1100 rubles. The destruction of these medicinal products was carried out by a specialized organization. The cost of work on their destruction is RUB 3,620, plus VAT - RUB 651.
To reflect the operations to write off expired drugs, the pharmacy accountant will make the following entries:
The Tax Code of the Russian Federation does not stipulate that the cost of destroyed medicines can be reflected in expenses that reduce taxable profit. Tax legislation gives the right to include in expenses losses from shortages of material assets in production and in warehouses (subparagraph 5 of paragraph 2 of article 265 of the Tax Code of the Russian Federation) and (or) damage during storage and transportation of goods and materials within the limits of natural loss (sub. 2 clause 7 of article 254 of the Tax Code of the Russian Federation).
However, the costs associated with the production of drugs that are destroyed due to the expiration date can be counted as a deductible expense in other expenses, similar to the cost of canceled production orders, in the amount of direct costs.
For the purpose of taxing the profits of organizations, expenses are recognized as justified, economically justified and documented costs incurred by the taxpayer to carry out activities aimed at generating income (Article 252 of the Tax Code of the Russian Federation). The economic feasibility of the expenses incurred by the taxpayer is established by the direction of such expenses to generate income, that is, the conditionality of the economic activity of the taxpayer, taking into account the content of the entrepreneurial goals and objectives of the organization, and not the actual receipt of income in a specific reporting (tax) period. So, the acceptance of expenses for tax purposes is not excluded in the event of a loss by the taxpayer (letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation of October 27, 2005 No. 03-03-04 / 4/69).
A pharmacy has the right to take into account the cost of destroyed medicines as expenses that reduce taxable profit.
Taxpayers have the right to reduce the amount of VAT charged to be paid to the budget by the amount of tax deductions (Article 171 of the Tax Code of the Russian Federation). In this case, as a general rule the amount of "input" VAT on purchased goods can be claimed for deduction under the following conditions:
1) the purchased goods are intended for transactions subject to VAT (clause 2 of article 171 of the Tax Code of the Russian Federation);
2) the goods are accepted for accounting (clause 1 of article 172 of the Tax Code of the Russian Federation);
3) there is a properly executed invoice (clause 1 of article 172 of the Tax Code of the Russian Federation).
For example, a pharmacy purchased a batch of medicines for subsequent resale. Medicines were posted to the warehouse. The invoice has been properly issued. Therefore, the amount of VAT related to purchased medicines is deducted.
Some of the medicines did not have time to sell before the expiration date, and they were destroyed. The amounts of VAT accepted by the taxpayer for deduction on goods purchased for the performance of transactions recognized as objects of taxation, but not used for these transactions, must be restored and paid to the budget.
The sale of expired drugs is qualified in accordance with the Regulation on Licensing Activities for the Production of Medicines, approved by Decree of the Government of the Russian Federation of July 6, 2006 No. 415 "On Approval of the Regulation on Licensing of Production of Medicines", as a gross violation of licensing conditions.
For such a violation of paragraph 4 of Art. 14.1 Administrative Code of the Russian Federation a fine is foreseen:
1) for organizations - in the amount of 4 thousand to 5 thousand rubles or suspension of activities for up to 90 days;
2) for officials - in the amount of 4 thousand to 5 thousand rubles;
3) for legal entities - from 40 thousand to 50 thousand rubles or administrative suspension of activities for up to 90 days.
Violation of the legislation of the Russian Federation on medicines can be detected during an on-site tax audit. For example, checking the primary documentation, the controllers discovered the facts of the sale of expired drugs.
If facts are discovered that indicate violations of the legislation on medicines, the tax authorities have the right to apply to the Federal Service for Surveillance in Healthcare and Social Development with a petition to cancel or suspend the license of a pharmacy institution to carry out pharmaceutical activities. Further, in accordance with Art. 13 of the Federal Law of August 8, 2001 No. 128-FZ "On Licensing of Certain Types of Activities", the suspension or cancellation of a license is carried out in court on the basis of an application from the licensing authority.
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At the same time, many types of goods, raw materials and materials during movement (transportation, storage, release, sale, etc.) change their biological and / or physicochemical properties (while usually maintaining quality) due to spraying, drying and so on. Usually, for such inventory items, norms of natural loss are established, depending on the storage time, transportation conditions, etc. Such norms can be applied only in cases of revealing actual shortages. The loss of values within the established norms is determined after offsetting the shortages of values by surplus in the re-grading.
According to the current rules, if, after the offset according to the re-grading, carried out in the prescribed manner, there was still a shortage of values, then the norms of natural loss should be applied only for the name of the values for which the shortage was established. In the absence of norms, the decline is considered as a shortage in excess of the norms of natural decline.
In the form of collation recommended by Rosstat for putting down shortages within the limits of natural loss, the corresponding columns are not provided, since since 1997, the write-off of losses of inventories from natural loss to costs has been stopped. Therefore, in the approved forms of collation statements, the corresponding columns on the number and amount of shortages within the limits of natural attrition rates were excluded.
In turn, in Chapter 25 "Profit Tax" of the Tax Code of the Russian Federation, it was determined that losses from shortages and (or) damage during the storage and transportation of inventories within the limits of natural loss, approved in the procedure established by the Government of the Russian Federation. In pursuance of the law, the Government of the Russian Federation instructed ministries and departments to develop and approve these norms.
The legislators solved the problem of using the norms of natural loss for the second time by adopting the Federal Law of June 6, 2005 No.
No. 58-FZ. According to Art. 7 of this Law "until the approval of the norms of natural loss in the manner established by subparagraph 2 of paragraph 7 of Article 254 of the Tax Code of the Russian Federation, the norms of natural loss, previously approved by the relevant federal government authorities, are applied." This provision of the Law applies to legal relations that arose from January 1, 2002.
Since then, the accounting services of business entities have lost the skills to calculate the amounts of shortages and losses during storage and transportation within the limits of natural loss rates. That is why we consider it expedient to set out the rules and procedures for the application of these norms and the calculation of the amounts of shortages and losses within the limits of the norms of natural attrition. Let us illustrate this by the example of calculating the shortage of food products in retail trade organizations, regardless of the form of ownership.
According to the current regulatory legal acts, the norms of natural loss are established for standard goods sold by weight as a percentage of their retail turnover to compensate for losses arising from the storage of goods in the back room, trading floors (on counters), as well as in preparation for the sale and the actual sale of goods due to shrinkage, sawing, crumbling, leaks (melting, seepage), spills when pumping and selling liquid goods, consumption of substances for breathing (flour, cereals, etc.).
The approved and allowed for application norms are the limit and are applied only in cases when, when checking the actual availability of goods, a shortage is found against the balances according to accounting data. The natural loss of goods can be written off according to the actual size, but not higher than the established norms.
In addition, the following can be cited:
- the amount of natural loss is determined only from the volume of goods sold (sold), although the accrual is made from the total volume of goods received. This means that natural loss does not include for goods released to other organizations, for goods returned to suppliers and handed over for processing, as well as for goods written off according to acts due to scrap, crumbling, damage, deterioration of quality, curtain and damage to containers. Separate calculations are made for such goods;
- the amount of natural loss is calculated from the volume of goods received, based on purchase prices, i.e. based on the prices at which the goods were capitalized. When recording receipts at sales prices, the difference between sales and purchase prices is not included in the calculation;
- norms of natural loss are applied only for those goods for which these norms are approved. The accrual is made in collation statements.
Let's give the following conditional example. In the inter-inventory period from January 1, 200x to July 1, 200x, inclusive, 10,000 kg of sausages were received at an average purchase price of 90 rubles. per kilogram. Suppose that the rate of natural loss for this type of goods is set at 0.75% of the volume of sausages sold, which is 6,750 rubles. (900 thousand rubles x 0.75: 100). There were no transfers or returns to suppliers during this reporting period. On January 1, 200x, the natural decline for the remainder of goods, according to the collation data, amounted to 2300 rubles, and the remainder as of July 1, 200x was 2470 rubles.
Consequently, for the first half of the year 200, the natural loss for sausages within the established norm was 6580 rubles. (2300 + 6750 - 2470).
Let us further assume that the amount of natural loss is established for an economic entity (store, supermarket, etc.) as a whole. During the time between two adjacent inventories, representing the reporting period, natural loss is determined on the basis of calculations made in the accounting service. In order to avoid misunderstandings, it is recommended that such calculations be made with the participation of the financially responsible person (s). The calculation results are subject to approval by the head of the business entity.
The approximate form of this calculation is shown in Fig. 12.3.
According to the current provisions, it is allowed to calculate and apply the general norms of natural loss of goods for the trade organization as a whole, as a percentage of the turnover, instead of the commodity norms, provided that the structure of the turnover is stable. The general rate in these cases is established on the basis of itemized rates in relation to the assortment of the trade organization. When using the general rate, the itemized rate should not apply.
Above was given a conditional example and a sample of calculating the amount of natural loss within the established norms for the organization of retail trade as a whole. For business entities in other sectors of the economy, natural loss rates are usually used based on transportation conditions and storage times.
New norms of natural loss!
The Ministry of Economic Development and Trade, by order of September 7, 2007 No. 304, approved new norms of natural loss food products in trade and public catering... The norms are contained in 52 annexes to the order.
By order of the Ministry of Agriculture of the Russian Federation No. 569, the Ministry of Transport of the Russian Federation No. 164 of November 19, 2007 approved the norms of natural loss agreed with the Ministry of Economic Development compound feed during transportation.
As a result of natural physicochemical processes, such as weathering, shrinkage, leakage, spillage (when pumping and dispensing liquid goods), and so on, the mass of the goods or products may change during storage. In addition, the goods may deteriorate during transportation or handling due to their natural fragility, tenderness or other properties. All of the above processes are usually referred to the norms of natural loss of goods (products).
The rate of natural loss should be understood as the value of permissible natural losses in weight or volume of goods from shrinkage, leakage, loss, during transportation, transshipment, storage.
To regulate this process, the relevant government ministries and departments in the normative acts approve the norms of natural attrition.
According to the methodological recommendations for the development of norms of natural loss, approved by order of the Ministry of Economic Development and Trade of the Russian Federation No. 95 dated March 31, 2003, technological losses and losses from rejects, as well as losses of inventory items during storage and transportation caused by violation requirements of standards, technical and technological conditions, rules of technical operation, damage to containers, imperfect means of protecting goods from losses and the condition of the applied technological equipment. Also, the rate of natural loss should not include the loss of inventory during the repair and (or) prevention of technological equipment used for storage and transportation, during intra-warehouse operations, as well as all types of emergency losses.
In accordance with subparagraph 2 of paragraph 7 of Art. 254 of the Tax Code of the Russian Federation, losses from shortage and (or) damage during storage and transportation of inventories within the limits of natural loss rates approved in the manner established by the Government of the Russian Federation should be attributed to material costs and taken into account when determining the taxable base for income tax. It should be noted that in order to reduce the profit tax within the limits of natural loss rates, these rates must be established by the Government of the Russian Federation. It follows from this that Art. 254 of the Tax Code of the Russian Federation actually abolishes all norms of natural loss that were in force before January 1, 2002. To resolve this issue, the RF Government issued Decree No. 814 of November 12, 2002, which defined a new procedure for determining the rate of natural loss during storage and transportation of inventory items. And later, in 2005, Law No. 58-FZ of 06.06.2005 was adopted, which allowed the use of old norms of natural loss until new norms were developed and approved by the relevant ministries and departments.
Also, the question arises about VAT refunds when a shortage is detected within the limits of the natural loss rate. According to the Letter of the Ministry of Finance of the Russian Federation dated October 26, 2004 No. 03-04-08 / 94, if losses from shortages are identified within the limits of the norms, the natural loss of VAT presented by the supplier can be taken for deduction (compensation) in full.
Let's look at an example. The company "Vitamin" LLC is engaged in the storage and sale of fruits. On January 5, 2008, this company accepted 10,000 kg of oranges for storage at a price of 20 rubles per kg (excluding VAT), on January 28, 9,300 kg of oranges were sold at a price of 25 rubles per kg (excluding VAT), and during the inventory at the end of the month it was found out that the weight loss of the goods was 350 kg. In this case, the amount of VAT payable and recoverable for January 2008 will be:
10,000 x 20 x 0.18 = 36,000 rubles - the amount of input VAT (recoverable) in January 2008.
9300 x 25 x 0.18 = 41,850 rubles the amount of outgoing VAT (payable) in January 2008.
According to the Order of the Ministry of Trade of the USSR of 03/26/1980 No. 75 (as amended on 12/21/1987) "On the approval of the norms of natural loss of food products in trade", which must be guided at the moment, the rate of natural loss of oranges in warehouses with refrigeration for a period of 24 days is 0.03% by weight, that is:
10000 x 0.03 = 300 kg.
Accordingly, only 300 kg of products can be attributed to the natural loss of goods, and 50 kg is an excess loss of goods.
In this case, the amount of VAT recoverable, according to the Letter of the Ministry of Finance of the Russian Federation dated October 26, 2004 No. 03-04-08 / 94, will be:
300 x 20 x 0.18 = 1080 rubles.
The amount of input VAT attributable to excess losses is paid either at the expense of the enterprise or at the expense of the guilty person and the tax return does not indicate:
50 x 20 x 0.18 = 180 rubles.
However, in judicial practice, there are cases when organizations were exempted from the obligation to restore VAT upon revealing a shortage of goods, including within the limits of natural loss. So the FAS of the Volgo-Vyatka District in its Resolution of May 23, 2003 on case No.A31-2989 / 15, sided with the organization, referring to the provisions of paragraph 2 of Article 170 of the Tax Code of the Russian Federation, which indicates all existing restrictions on the application of VAT deductions and no no reservations regarding the amount of VAT attributable to lost (stolen) goods. The court considered that the organization legitimately claimed VAT for deduction on goods purchased for further resale, which were subsequently lost.
The write-off of the shortage of goods within the norms of natural loss is made using the following posting:
D 44 - K 94 - for the cost of missing goods within the norms of natural loss.
The shortage of goods in excess of the norms of natural loss is written off at the expense of the guilty persons:
D 76.73 - K94 - for the cost of missing goods in excess of the rate of natural loss.
If the guilty persons have not been identified, then the amount of shortage that exceeds the rate of natural loss is written off at the expense of the organization and the posting is drawn up:
D 91.2 - K94.
The rates of natural loss are marginal, that is, this is the marginal amount of losses that can be attributed to distribution costs. If the losses identified as a result of the inventory are less than this limit value, then the actual amount of losses is written off.
See also on this topic.
Natural loss rates- the norms established by the legislation for the loss of goods due to natural changes in the biological and (or) physical and chemical properties of goods over time (during their long-term storage, transportation).
A comment
Certain types of goods may shrink in volume or decrease in weight during storage or transportation. This is due to natural physical and chemical processes - shrinkage, shrinkage. So, for example, wood, over time, dries up, decreasing in weight. The Tax Code grants the right to recognize, as a decrease in taxable profit, losses from shortage and (or) damage during storage and transportation of inventories within the limits of natural loss rates approved in the manner established by the Government of the Russian Federation (clause 2, clause 7 of article 254 of the Tax Code RF). These costs are recognized.
The rate of natural loss is the limit of shortage of goods approved by the regulatory enactment, which is recognized as having occurred as a result of natural loss.
Example
The organization stores flour in a warehouse. After the inventory, it turned out that there was 10 kg in the warehouse. less flour than at the moment flour was placed in the warehouse. Book value of 1 kg. flour 10 rubles. Accordingly, the shortage is 100 rubles. Based on the rate of natural loss, during the storage period of this volume, the natural loss was 70 rubles. This amount can be included in income tax expense. The amount in excess of the natural loss rate of 30 rubles is not taken into account for income tax.
Natural loss rates are established for some products of the following categories:
Food and agricultural products
Non-food items (e.g. abrasives)
Medicines and medical supplies
Decree of the Government of the Russian Federation of 12.11.2002 N 814 "On the procedure for approving the norms of natural loss during storage and transportation of inventories" approved the general rules for the approval of norms of natural loss by the authorities. So, it is noted that the rates of natural loss used to determine the permissible value of irrecoverable losses from shortage and (or) damage to inventories are developed taking into account the technological conditions of their storage and transportation, climatic and seasonal factors affecting their natural loss, and subject to revision as necessary, but at least once every 5 years.
The development and approval of norms of natural loss during storage and transportation of inventories is carried out:
By the Ministry of Health and Social Development of the Russian Federation - for medicinal, disinfection, disinsection and deratization agents;
The Ministry of Industry and Trade of the Russian Federation - for metal ores, raw materials used in metallurgical production, coke, slags, ferrous and non-ferrous metals, wood and its processing products, mineral fertilizers, liquid cryoproducts, paints and varnishes, chemical and pharmaceutical products, food products in the sphere of trade and public catering;
The Ministry of Regional Development of the Russian Federation - for cement, quartz sand and other building materials;
By the Ministry of Agriculture of the Russian Federation - for crop production, agriculture, animal husbandry, microbiological, meat, dairy, flour and cereals and other food products, except for fish, compound feed and preparations used in veterinary medicine;
The Ministry of Energy of the Russian Federation - for oil, oil products, hard and brown coal, peat and oil shale, alternative fuels;
Federal Agency for Fisheries - for fish products.
So, for example, it is approved:
Order of the Ministry of Health and Social Development of the Russian Federation of 01/09/2007 N 2 "On approval of the norms of natural loss during storage of medicines in pharmacies (organizations), drug wholesalers and healthcare institutions"
Order of the Ministry of Industry and Trade of the Russian Federation of 08.11.2010 N 1000 "On approval of the norms of natural loss during storage (discharge, filling) of chemical products"
Order of the Ministry of Industry and Trade of the Russian Federation N 185, the Ministry of Transport of the Russian Federation N 175 of 28.10.2008 "On approval of the norms of natural loss of wood and products of its processing during transportation by rail, sea, river transport and in mixed rail and water communications"
Order of the Ministry of Industry and Trade of the Russian Federation dated 01.10.2008 N 173 "On approval of the norms of natural loss during storage of wood and products of its processing"
Definitions from regulations
TO for tax purposes, losses from shortage and (or) damage during storage and transportation of inventories are equated within the limits of natural loss rates approved in the manner established by the Government of the Russian Federation (subparagraph 2 of paragraph 7 of article 254 of the Tax Code of the Russian Federation)
Order of the Ministry of Economic Development of the Russian Federation of March 31, 2003 N 95 "On Approval of Methodological Recommendations for the Development of Norms of Natural Loss":
The natural loss of inventory should be understood as a loss (a decrease in the mass of a product while maintaining its quality within the requirements (norms) established by regulatory legal acts), which is a consequence of a natural change in the biological and (or) physical and chemical properties of goods.
The rate of natural loss used in the storage of inventories is the permissible value of irrecoverable losses (natural loss), which should be determined during the storage of the goods by comparing its weight with the weight of the goods actually accepted for storage.
The rate of natural loss used in the transportation of inventory is the permissible value of irrecoverable losses (natural loss), which should be determined by comparing the mass of the goods indicated by the consignor (manufacturer) in the accompanying document with the mass of the goods actually accepted by the recipient.
Natural loss should not include technological losses and losses from rejects, as well as losses of inventory items during storage and transportation caused by violation of the requirements of standards, technical and technological conditions, rules of technical operation, damage to containers, imperfect means of protecting goods from losses and the state of the applied technological equipment.
The rate of natural loss should not include the loss of inventory during the repair and (or) prevention of technological equipment used for storage and transportation, during intra-warehouse operations, as well as all types of emergency losses.
It is not recommended to apply the norms of natural attrition for inventory items accepted at the point of destination by counting or by stencil weight.
The norms of natural loss should not be extended to inventory items accepted and handed over by counting or by stencil mass, stored and (or) transported in a sealed container (sealed, using sealants, seals, etc.), as well as stored in elevated reservoirs. pressure.
In transit delivery, the rate of natural loss of inventory during storage should not be applied.
It is advisable to establish the rates of natural loss of inventory items for two periods of the year: autumn-winter (from October 1 to March 31) and spring-summer (from April 1 to September 30), as well as depending on the type and capacity of technological equipment for storage and transportation.
The rates of natural loss, taking into account the technological conditions of storage and transportation of inventory items, are subject to revision as necessary, but at least once every five years. In the process of revision, in accordance with expediency, the possibility of both the abolition of previously existing norms and the introduction of new ones is allowed. The revision, development and approval of the norms of natural attrition, which are under the joint jurisdiction of several federal executive bodies, should be carried out through the preparation of joint normative legal acts.
The rates of natural loss in terms of losses from shortage and (or) damage during storage and transportation of inventories should be subject to inventory and periodically revised in accordance with the principle of jurisdiction of federal executive bodies.
In order to take into account the climatic factor affecting the natural loss of inventory during their transportation and (or) storage within the established norms, the constituent entities of the Russian Federation should be subdivided into three climatic groups.
Historical reference
The term was introduced on January 1, 2002 in connection with the entry into force of Chapter 25 "Tax on the profit of organizations" of the Tax Code of the Russian Federation by the federal law of 06.08.2001 N 110-FZ (Art. 13).
In the Soviet period, rationing in order to reduce the loss of self-service goods and strengthen control over their write-off was established by order of the Ministry of Trade of the RSFSR dated 08.08.1984 N 194, which approved the indicators of losses of non-food and food products sold in self-service stores.
For a trading or manufacturing company, a shortage of goods is quite a common situation. There are many reasons for its occurrence. Let's consider the most common - natural decline. Namely, such issues as tax and accounting of shortages and the procedure for writing them off using the norms of natural loss. Recall that recently these standards were approved for a variety of products.Determination of natural loss ...
Given in the order of the Ministry of Economic Development of Russia dated March 31, 2003 No. 95 “On Approval of Methodological Recommendations for the Development of Norms of Natural Loss”.
So, natural loss is a loss (a decrease in the quantity of a product while maintaining its quality) due to a natural change in the biological or physicochemical properties of certain values. The loss can be caused, for example, by shrinkage, loss, evaporation processes. The document notes that technological and accidental losses, shortages due to rejects, losses during repairs, etc., do not apply to natural loss. This also applies to those losses that arise during storage and transportation of stocks due to violation of standards, maintenance rules, damage to the container.
Note that the Ministry of Finance of Russia in its explanations somewhat expands the concept of natural attrition. So, for example, in a letter dated November 29, 2005 No. 03-03-04 / 1/392, the financial department allowed to write off losses during storage of goods in the self-service trading floor. In this case, we are talking about a shortage, which arose, among other things, due to petty theft. It is clear that such a decline has nothing to do with “changes in the physicochemical and biological properties of the product”. Nevertheless, according to the Ministry of Finance, this shortage can be written off. Naturally, within the limits established by the order of the Ministry of Trade of the RSFSR dated 08.08.84 No. 194 "On the approval of differentiated amounts of write-off of losses of goods in self-service stores."
There is a decline - there are no norms
The procedure for approving the norms was established by the Government of the Russian Federation in November 2002 (Resolution No. 814 of 12.11.2002). In May 2006, changes were made to the document. So, according to the decree, five ministries should develop and approve the norms. Namely:
- Ministry of Health and Social Development (for medicines and disinfectants);
- Ministry of Industry and Energy (for oil, coal, peat, timber, metals, chemical products);
- Ministry of Regional Development (for cement, quartz sand and other building materials);
- Ministry of Agriculture (for crop and livestock products, meat, dairy and other food products, compound feed);
- Ministry of Economic Development (for food products in the field of trade and public catering).
Currently, only two departments have developed standards (the Ministry of Agriculture of Russia and the Ministry of Industry and Science of Russia), and even then not for all goods.
The table shows the types of inventories for which the norms have already been approved:
| Product type | Document |
| Grain, products of its processing and oilseeds during storage | Order of the Ministry of Agriculture of Russia dated January 23, 2004 No. 55 |
| Storage chemicals | Order of the Ministry of Industry and Science of Russia dated January 31, 2004 No. 22 |
| Metallurgical products for railway transportation | Order of the Ministry of Industry and Science of Russia of February 25, 2004 No. 55 |
| Ethyl alcohol, alcoholic and alcohol-containing products during production and circulation (excluding retail sale) | Order of the Ministry of Agriculture of Russia dated August 16, 2006 No. 235 |
| Butter packed in monoliths in parchment and in bags made of polymeric materials during storage | Order of the Ministry of Agriculture of Russia dated 28.08.2006 No. 266 |
| Cheese and cottage cheese during storage | Order of the Ministry of Agriculture of Russia dated 28.08.2006 No. 267 |
| Table vegetables, potatoes, fruit and green vegetables during storage | Order of the Ministry of Agriculture of Russia dated 28.08.2006 No. 268 |
| Meat, offal of poultry and rabbits during storage | Order of the Ministry of Agriculture of Russia dated 28.08.2006 No. 269 |
| Products and raw materials of the sugar industry during storage | Order of the Ministry of Agriculture of Russia dated 28.08.2006 No. 270 |
Until such time as the new norms are approved by other ministries, it is necessary to write off the loss according to the old ones. This provision is enshrined in Article 7 of the Law of 06.06.2005 No. 58-FZ. Now there are many documents on natural loss, which have been approved by various departments, including the USSR State Committee for Supply, the USSR Ministry of Trade, the Ministry of Fuel and Energy of Russia, the USSR Ministry of Fisheries, etc. Recall that all ministries must approve the new norms by January 1, 2007.
Note: if the norms for the goods are not established, losses on such stocks cannot be written off. It is for this reason that the Ministry of Finance of Russia in a letter dated June 21, 2006 No. 03-03-04 / 1/538 did not allow, for example, shops that sell flowers, to attribute the shortage that arose during the storage and transportation of these goods to material costs.
First we count ...
The method of calculating the loss for each type of goods is different. It also depends on the storage conditions of the property or the type of activity of the company. Let's consider some general principles for calculating losses.
The shortage can be revealed during the acceptance of the goods or according to the results of the inventory.
In the first case, its size is determined by multiplying the amount of missing inventories (within the limits of natural loss rates) by their contractual price. Other expenses that form the value of the purchased values are not taken into account in such a situation.
The loss revealed during the inventory is calculated on the basis of documents confirming the shortage. Namely, the inventory of inventories (form No. INV-3) and collation statements (form No. INV-19). The amount of the shortage is determined based on the actual cost of the missing goods.
Note: the shortage of reserves within the limits of natural loss should be determined after offsetting the surplus. In addition, it is prohibited to write off goods within the limits of the rate of loss without inventory and revealing the actual shortage.
... then we write off
According to subparagraph 2 of paragraph 7 of Article 254 of the Tax Code, shortages within the norms of natural loss are included in material costs and are taken into account when calculating income tax. In accounting, such losses are included in the cost of production or circulation.
The procedure for writing off losses in excess of the norms depends primarily on whether the culprit of the shortage is found or not. In the first situation, the loss is reimbursed at the expense of the person who is guilty of it (for example, storekeeper, driver). Then the amount of compensation is deducted from his salary. In addition, he can pay off the debt if he pays for the lost values and deposits money in the cashier.
Recall that under article 248 of the Labor Code, damage that does not exceed the average monthly wage is recovered by order of the head of the company. At the same time, the total amount of deduction for each payment of wages cannot exceed 20 percent (Article 138 of the Labor Code of the Russian Federation).
If it was not possible to find the culprit of the shortage, the amount of losses in both accounting and tax accounting is included in non-operating expenses. This amount reduces the taxable profits of the firm. The fact that the guilty person is absent must be documented (for example, a certificate from the police, a court decision).
A few words about VAT accounting. The amount of tax on goods that have decreased within the limits of the norms is taken for deduction and when they are written off, they are not restored. In the event that the culprit of the shortage is identified, the company must recover the tax on the lost product and recover the amount of VAT from it. If the culprit is not identified, the tax on losses in excess of the norms cannot be deducted. The opinion of the Russian Ministry of Finance on this matter is that VAT needs to be restored. This is stated in the letter dated 20.09.2004 No. 03-04-11 / 155. However, the arbitration practice on this issue is different. The court permits not to recover the tax from excess losses (decisions of the Federal Antimonopoly Service of the North-Western District of 07.02.2006 No. A05-7996 / 2005-29, of 06.06.2005 No. A26-12323 / 04-211). Thus, the firm must decide for itself the further fate of the input VAT on such values. But it should be borne in mind that if the tax is not restored, the company will have to defend its position in court.
Lawyer of the company "Garant" A.G. Makarov