Write-off of accounts payable and tax accounting. Grounds and procedure for writing off accounts receivable and payable of the enterprise. Example. Calculation of the suspended limitation period

The procedure for writing off receivables and accounts payable Is a hot topic for any accountant. In the case of the closure of the creditor, in addition to a positive result (the company no longer exists, so there is no need to pay the debt), an unpleasant moment appears - an increase in taxable profit. Therefore, it is extremely important to correctly determine and not violate the deadline for writing off accounts payable, including it in the organization's income.

Procedure for writing off accounts payable

There are various grounds for writing off a firm's accounts payable:

• by general rule the company can write off its debts after the expiration of the limitation period of 3 years, except for debts in taxes, fines, penalties (Article 195-196 of the Civil Code of the Russian Federation, clause 7 of PBU 9/99);
• exclusion of the creditor from the Unified State Register of Legal Entities as an inoperative organization;
• forgiveness of debts by the counterparty;
• liquidation of the creditor (Article 419 of the Civil Code of the Russian Federation).

Does the procedure for writing off receivables and payables change when the counterparty ceases to operate? The procedure is the same as the established sequence of actions for all other grounds:

1. Conducting an inventory of calculations to determine the actual amount of debt that is to be written off, with the preparation of an appropriate act.

How to recover written off accounts payable

The Civil Code allows the performance of debt obligations even after they have been written off in the accounting records. The basis for the restoration of accounts payable in accounting is a new agreement between the parties.

For example, the debt was written off by posting Dt 62 Kt 91-1. If the agreement is concluded:

• in this year - on the date of its signing, you can make a reversal posting;
• in next year - you should recognize your expense as other, reflecting it by posting: Dt 91-2 Kt 62.

Examples of

LLC “Ritm” received goods from another company in the amount of 250,000 rubles. After which the supplier was liquidated (there is a photocopy of the certificate). No payment was made for the goods delivered. How to write off accounts payable to an accountant?

For unpaid goods, to write off the debt, you must make the following entries:

If the VAT charged by the supplier:

• previously accepted for deduction, done accounting entry: Дт 60 (76) Кт 91.1 - the written-off "credit line" is included in income including VAT;
• not accepted for deduction (included in non-operating expenses on the basis of subparagraph 14 of paragraph 1 of article 265 of the Tax Code of the Russian Federation), the following entry is made in accounting: Дт 91.2 Кт 19 - VAT presented by the supplier, but not accepted for deduction VAT is included in expenses.

The procedure for writing off overdue accounts receivable and payable assumes the presence of a link to the date limitation period... Companies can initiate debt cancellation measures only if the period allotted for collection has ended and it is not possible to return the money.

How to write off overdue payables

The reasons for the occurrence of overdue accounts payable can be:

• lack of the necessary funds to pay off the debt;
• liquidation of the creditor and the absence of a claim for debt repayment;
• impossibility to establish the location of the creditor;
• debt forgiveness by the creditor himself, etc.

It is possible to write off a credit account if a number of conditions are met:

• the debtor does not have the resources to pay the required amount, or it is impossible to contact the creditor;
• an inventory of obligations was carried out.

The limitation period of accounts payable for writing off debts is 3 years (Article 196 of the Civil Code of the Russian Federation). The countdown of this period should be started from the day when the debt becomes overdue. This date corresponds to the day following the deadline for payment of obligations. If, during these 3 years, a partial repayment of the debt is made, the schedule for a deferral or installment plan is agreed, an act of verification of mutual settlements is drawn up, then the three-year period of prescription begins anew. In aggregate terms, the limitation period can last up to 10 years, taking into account all cases of its interruption.

When the company has overdue accounts payable, the procedure for writing it off consists of the following stages:

1. Inventory of settlements with counterparties.
2. Drawing up and approving an inventory act and an explanatory note on the identified overdue debts, indicating their size.
3. An accounting statement is drawn up for the debts to be written off.
4. The head issues an internal order to write off overdue accounts payable (the list of mandatory documents to substantiate the need to write off is given in the letter of the Ministry of Finance dated 28.01.2013 No. 03-03-06 / 1/38).
5. Carrying out in accounting transactions to write off debt for non-operating income receipts.

Write-off is carried out in accounting and tax accounting. The amount of delay should be attributed to non-operating income that is subject to inclusion in the taxable base for income tax. An exception is the debt to the budget for tax liabilities.

After a creditor with an expired statute of limitations has been written off, all documentation relating to this procedure must be kept at the enterprise for 5 years. If the write-off procedure is carried out in violation of the terms or procedure, the result will be an incorrect calculation tax base for income tax due to inaccurately derived amount of income. A fine for this is provided in the amount of 20% of the underpayment amount (clause 1 of article 122 of the Tax Code of the Russian Federation).

Expired accounts payable are written off separately for each obligation. The identification of creditors and their fixation is carried out by means of an inventory of debts. As a general rule, credentials are reconciled with the fact once a year. The head of the company is empowered to schedule an unscheduled inventory, giving the order to check a separate segment of the accounting.

In the final inventory statement, credit commitments are recorded in total and by creditors. A detailed breakdown of creditors and amounts, linking them to the statute of limitations, the reasons for the delay is given in the accounting statement. This document should contain information on the data of synthetic and analytical accounting for loan amounts... The text of the certificate indicates the documentary substantiation of the circumstances of the formation of the debt, the reasons for its untimely repayment. If there are reconciliation statements confirming the existence of debt, a link must be made to them.

Write-off of overdue payables - transactions

The presence of overdue accounts payable is evidenced by outstanding credit balances on liabilities for 60, 70, 66, 62, 67, 68 and other accounting accounts. If debited, these accounts will be debited. In correspondence with them, account 91.1 appears, indicating an increase in the amount of other income, for example:

• D10 - K60 - received materials from the supplier, for which payment was not made on time,
• Д60 - К91.1 - after the expiration of the limitation period, the overdue accounts payable to the supplier was written off;
• D70 - K76 - the salary not received by the former employee was deposited,
• D76 - K91.1 - upon expiration of the limitation period, due to the inability to establish the location and bank details former employee, the deposited salary has been written off.

When writing off non-received dividends, the overdue debt to the participant is written off to account 84:

• D75 (70) - K84 - after the expiration of the limitation period, the unclaimed debt on dividends to the company participant was written off.

Example

According to the delivery agreement, the company had to pay for the shipped goods before 02.21.2015 in the amount of 5,000 rubles. The company did not pay off the debt to the counterparty on time. On February 22, 2015, the debt became overdue, and the statute of limitations began on it, which should end on February 21, 2018. But the debtor on 20.05.2017 made a partial payment in the amount of 1,000 rubles. The statute of limitations report has started anew and will run from 05/21/2017 to 05/20/2020. After this date, if it is impossible to pay the balance of the debt, it will be possible, on the basis of an inventory, an accounting certificate and an order to write off, to make a posting D60 - K91.1 in the accounting for the remaining debt of 4000 rubles.

Accounts payable is a debt of an individual entrepreneur or organization to the budget, suppliers, employees and other persons, which appeared due to failure to fulfill obligations undertaken on time:

• under contracts for the supply of goods, performance of work, provision of services;
• on loans;
• on tax payments and fees;
• upon receipt of advances;
• for other obligations.

Overdue debt can be denominated in rubles or in foreign currency, imply the accrual of interest or penalties.

It can appear in the course of business activities of any company. At the same time, attracting third-party money and reasonable deferral of payments allow companies to go through difficult periods of recession and recession. It is quite another matter when this debt remains unpaid even after the expiration of the limitation period.

The limitation period for writing offresponsibilities (when can we recognize heroverdue)

The limitation period for writing off accounts payable is equal to the period during which the plaintiff can claim the recognized obligation in court, namely the limitation period.

In the general case, it is equal to 3 years (clause 1 of article 196 of the Civil Code of the Russian Federation), unless other terms are established. For example, according to Art. 392 of the Labor Code of the Russian Federation not fully paid wage can be collected from the debtor within 1 year.

The countdown of the period begins from the day when the person concerned learned or should have learned about the violation of their rights (clause 2 of article 200 of the Civil Code of the Russian Federation).

Read more about the limitation period in this article.

In what cases can the course of the limitation period be changed?

According to Art. 203 of the Civil Code of the Russian Federation, the limitation period is interrupted if the debtor has taken any steps indicating his consent to recognize the debt. These steps can be:

• partial repayment of debt;
• the debtor's request for a deferred payment;
• acceptance of a collection order;
• payment of interest on the principal debt;
• signing the statement of reconciliation of settlements.

The limitation period is suspended in the event that, due to circumstances beyond their control, the parties cannot fulfill their obligations related to the repayment of the debt during (Article 202 of the Civil Code of the Russian Federation):

• six months;
• the entire limitation period - if its duration is not more than 6 months.

The course of the limitation period may be terminated if the promissory note itself was terminated, in accordance with Art. 414-419 of the Civil Code of the Russian Federation, in the following cases:

• debt write-off by the creditor;
• death of an individual acting as a debtor or creditor, if the payment of the debt cannot be transferred to other persons;
• liquidation of a person acting as a debtor or creditor, if the payment of the debt cannot be transferred to other persons;
• novation of obligations;
• termination of the debt by the decision of the government agency.

The duration of the limitation period cannot exceed 10 years (clause 2 of article 196 of the Civil Code of the Russian Federation).

Rules for documenting the write-off of accounts payable with a limitation period of more than three years

According to Art. 9 of the Law "On Accounting" dated 06.11.2011 No. 402-FZ, each operation reflected in the accounting must be documented.

The rules for writing off accounts payable with a maturity of more than three years are spelled out in clause 78 of the Accounting Regulations dated July 29, 1998 No. 34n, according to which, before writing off overdue accounts payable, the company must take an inventory of obligations. The results are drawn up in the form INV-17 (or a document independently developed and approved in the order on accounting policy).

The inventory is carried out in the manner prescribed by the order on accounting policy and in cases where it is mandatory in accordance with paragraphs. 26, 27 Regulation 34n.

Don't know your rights?

On the basis of the inventory act, an accounting statement is drawn up, which indicates:

• the counterparty to whom the overdue obligation has been identified, and its details;
• date, number of the inventory act and the amount of the identified debt;
• date of the inventory;
• legal basis for the write-off.

This certificate serves as the basis for issuing an order from the head to write off overdue debt.

We write off an overdue credit card in accounting

Writing off debts with expired statute of limitations, in accordance with clause 10.7 of PBU 9/99, is made out by posting:

Dt 60 (66, 68, 69, 73, 76) CT 91.1 - expired debts have been written off, where:

• accounts 60, 66, 68, 69, 73, 76 - settlements with suppliers, for loans and borrowings, with the budget and non-budgetary funds, personnel, various creditors and debtors;
• account 91.1 - "Other income".

Payables are written off separately for each counterparty and each debt obligation. If the contract stipulates the accrual of interest or penalties in case of late fulfillment of obligations, then they are also accounted for separately.

Interest accrued for late payment of debt is written off by posting:

Dt 76 / pr Kt 91.1 - interest incurred due to non-payment of debt has been written off,

where account 76 / pr - "Interest accounted for in the debt with the expired limitation period."

Overdue debt denominated in foreign currency is converted into rubles at the official exchange rate of the Central Bank of Russia at the time of write-off. The resulting exchange rate differences are written off in accordance with paragraphs. 11, 13 PBU 3/2006 into other income or losses at the time of writing off the principal debt.

How to write off overdue accounts payable for tax purposes?

The procedure for writing off accounts payable with an expired statute of limitations or for other reasons for tax accounting purposes is spelled out in paragraph 18 of Art. 250 of the Tax Code of the Russian Federation.

The written off debt is accounted for in non-operating income in full, taking into account the accrued interest on the last day of the reporting period in which the write-off took place, and is subject to corporate income tax.

The only case when it is possible to write off accounts payable without charging tax is to write off tax payments to the budgets of all levels or off-budget funds, canceled or reduced by the decision of the Government of the Russian Federation (clause 21 of article 251 of the Tax Code of the Russian Federation).

Liabilities reflected in foreign currency are translated into rubles at the exchange rate of the Central Bank of Russia on the day the debt is written off, according to sub. 5 p. 4 art. 271 of the Tax Code of the Russian Federation. They are also taken into account in non-operating income (clause 11 of article 250 of the Tax Code of the Russian Federation).

About what to do with VAT when writing off creditors,.

Accounting for debt write-off by individual entrepreneurs and payers of the simplified tax system

Tax payers and individual entrepreneurs may not keep accounting records, but they still have to keep records in a general manner. That is, before writing off accounts payable, they need to take an inventory of obligations, make a justification for the write-off and issue an order from the head.

By writing off a debt that has not been paid off on time, entrepreneurs who apply OSNO receive income subject to personal income tax. According to Art. 41 and sub. 1 p. 1 of Art. 227 of the Tax Code of the Russian Federation, this income is fully recognized as an element of other income in the tax period when the overdue accounts payable was written off.

Those who apply the simplified tax system also increase the non-operating taxable income when writing off expired debt (Article 346.15 of the Tax Code of the Russian Federation). The transaction is recorded in the same tax period in which the debt was written off.

IMPORTANT! The taxpayer cannot accept the cost of the recorded goods, works or services as costs, since they were not paid. An exception is made only for writing off accounts payable in connection with the bankruptcy of the counterparty on the basis of Art. 419 of the Civil Code of the Russian Federation, since in this case all debts to him are recognized as extinguished.

Writing off an overdue debt, an enterprise should be ready not only to say goodbye to an old problem, but also to scrupulously approach this process. Otherwise, instead of proceeding with the former counterparty, it risks getting disputes with tax authorities and additional charges of taxes and penalties.

The overdue debt of creditors is written off when it is on the balance sheet for a long time. To determine the timeliness of the procedure, the accountant needs to look at the expiration date of the statute of limitations. They are equal to three years. Also, bad accounts payable can be prolonged due to some factors.

General rules for writing off overdue payables and receivables

The amounts for which the limitation period has expired are reflected in the act according to the results of the inventory. When accounts payable are considered overdue,. It is necessary to issue an order of the director on the write-off.

The preparation of an accounting statement is required, which is a written justification for the procedure. It sets out the data on the reasons for the formation of the debt, and also indicates the reasons why it remained unpaid. It is possible to properly close accounts receivable only after carrying out all these actions.

The write-off must be reflected in the following documents:

1. Accounting... Changes in accounts payable are made on the basis of clause 78 on accounting. Accounting suggests that such amounts can be attributed to financial results... In this case, postings are created: debit, account 60, credit, account 91, subaccount "Other expenses";
2. Tax accounting... According to the law, it creates non-operating income... This item is also relevant for those who work according to a simplified scheme.

Exists . The action takes place on the last date of the reporting period, when the statute of limitations expired and the debt turned into overdue. This item is supported by the Ministry of Finance.

If we look at the rule in more detail, it turns out that if the deadlines expired in the second quarter, but this fact was discovered in the third quarter, the income is displayed, in the generated declaration, for the second quarter. In this case, you need to submit a "clarification".

There are two main documents that are needed for the procedure:

• Inventory act;
• Accounting information.

Without these documents, writing off accounts payable and receivable can be considered illegal.

Since the procedure can only be documented for the period when the delay occurred, companies are encouraged to regularly conduct an inventory. It is advisable to plan it for the end of each reporting period (every quarter or every month). This will allow timely detection of overdue creditor and receivables.

The exact timing of the inventory of debts depends on the reporting period for a particular organization.

Features of drawing up an inventory act

Employees of the organization are required to conduct an inventory of payments for both receivables and payables. This procedure requires:

1. Establish the ratio of accounts receivable and a similar payable part of the account of the balance sheet. This ratio also needs to be checked for residues in turnover sheets... This will facilitate the identification of the creditor part for which the limitation period has expired.
2. It is necessary to check the accounting records. In particular, accounting for shortages and theft. The check is carried out for the validity of the available data.

Inventory applies to settlements with banking institutions, and with extra-budgetary funds, and with clients. Its results must be documented in an act. At the moment, for its registration, it is possible not to use standard forms. The shape depends on accounting policy specific organization. If the company uses standard forms, you can use form No. INV-17.

Without an inventory certificate and an accounting certificate, it is illegal to write off a credit card.

What will happen if you do not draw up an inventory statement?

In some cases, companies, bypassing the law, do not carry out an inventory of accounts payable or receivable. Accordingly, an act is not drawn up, which indicates the terms and delay, and the director's order is not issued on the procedure. This leads to the fact that debts do not officially acquire the status of bad ones. Companies do not record them in accounting and tax accounting.

This is a violation. This is revealed by the inspectors, and the penalty for this is the accrual of a fine. The absence of an act is not an exemption from the formation of income by the taxpayer. The tax authorities have the right to sue such an organization. Arbitrage practice on the issue under consideration is quite interesting. Cases are more often won by companies than by the tax authorities.

Correct preparation of the accounting statement

In addition to the act, writing off accounts payable, as well as receivables, if done correctly, will require the preparation of an accounting statement. It records data on debt. The help contains the following information:

• The contract under which the debt was formed;
• Links to consignment notes, acts or other primary documents;
• Calculation of the limitation period for the claim;
• Expiry date;
• Company data;
• Full name of the chief accountant, as well as his signature.

The accounting statement is the justification for writing off accounts payable or receivable.

Limitation period

The calculation of the limitation period for the existing debt is performed by the accountant. This is required in order to avoid errors in the calculation of income tax. In this procedure, the laws of the Civil Code should be used:

1. The exact dates for the repayment of the debt by the company are determined, which are spelled out in the contract;
2. It is checked whether the contract and the terms in it have changed. To do this, you need to look at the texts of additional agreements to the contract;
3. Sometimes the actual statute of limitations and the date specified in the contract differ. However, only information from the contract is taken into account;
4. The claim period is three years and it is calculated from the next day after the contractual period has passed (the same limitation period is provided for receivables).

It should be borne in mind that the period of claim may be interrupted if the company comes into contact with the creditor and confirms its existing debts. In this case, the claim period is considered from a different date. This allows the company to defer the date of payment of taxes on profits derived from payables. This requires confirmation of obligations.

This can be done using a letter of guarantee sent to the lender. It confirms the existence of a debt, as well as the time at which the organization plans to close it. A confirmation and, at the same time, a deferral is also the transfer of a part of the debt to the creditor or the payment of a penalty for overdue obligations.

The limitation period can be extended by one more method - a reconciliation act signed by the head of the organization. In the event that the act will be signed by one chief accountant, the document may be invalidated.

In order to increase the chances of the adoption of the act in court, it is necessary to ensure that it also bears the signature of the head of the counterparty. In this case, the limitation period is reported from the reconciliation date, which is important for deferring the payment of taxes.

How to write off a delay and fix it in accounting: transactions

Overdue debts are written off to the financial result based on the inventory and the order of the head of the company. In this case, transactions are placed in the account. Postings will be required: debit-account 60, credit-account 91. Debts are recorded on the sub-account "Other expenses". They are entered into the account after the order to write off the obligations is issued.

It is recommended to carry out an inventory on an annual basis before completing the annual financial statements. The rules assume that the written off debt refers to the quarter in which its term expired. That is, the accountant cannot wait until the end reporting year and inventory can be taken. Checks should be regular.

How to define correctly? Useful information for accountants.
We calculate the current debt ratio. This indicator allows you to determine the liquidity and solvency of the company.

Recording delays in tax accounting

Tax accounting will require registration of the delay in income on the last day of the reporting period. The grounds on which the debt was recorded for financial results should be similar in documents such as accounting and tax accounting. The grounds are:

• Order on the implementation of the inventory of calculations;
• Inventory list;
• The order of the head of the organization to write off the debt, as well as a written justification for this.

The reason may also be the exclusion of the creditor from the Unified State Register of Legal Entities due to the following reasons:

• Liquidation;
• Tax authorities initiative.

The amount of delay, in this case, is displayed in the period in which the exclusion from the Unified State Register of Legal Entities occurred.

A situation often arises with a late, relatively tax term in which the debt is actually overdue, by writing off accounts payable. In this case, income must be displayed in the quarter in which the delay occurred. This rule does not depend on the date of the inventory and the order on the procedure. This point is the same in all laws.

If calculated single tax under a simplified system, overdue debt is recorded as non-operating income. This also applies to firms that pay a single income tax and companies that pay tax on income reduced by the amount of expenses. It does not take into account the period of validity of which tax regime debt has formed. However, the income does not record the debt arising from the payment of taxes, penalties that were written off or reduced under the current laws.

Debts are recorded on the “Other expenses” subaccount.

Features of VAT payment

Quite often, disputes arise regarding the accounting of VAT on the advance payment as part of expenses after the claim period for payables has expired. The Ministry of Finance points out that in this case, the taxpayer has the right to reduce VAT only on creditors related to material and production resources, services and work. Moreover, it should be written off within the reporting period as non-operating income.

There is no possibility of accounting for VAT on existing advances in non-operating expenses, based on the results of the statute of limitations, which were written off. This position is controversial. In connection with this point, complaints are often received with the judicial authorities. Often times, companies win such deals. It is worth mentioning that all the contradictions in Tax Code are interpreted in favor of the taxpayer in accordance with the clause specified in the same code.

Until now, no stable position has been found regarding the issue of including VAT on advances when writing off delinquencies. When deciding on the initiation of legal proceedings, the manager must take into account the amount of overdue obligations, as well as the possible costs of the legal proceedings.

The algorithm of actions for writing off is quite simple. First, the delay is identified as a result of the inventory. Then a corresponding act is drawn up, an order of the head is issued, an accounting statement is drawn up.

The performed procedure is recorded in the accounting and tax accounting... This will require certain wiring. Often, when paying taxes on the amount under this item, there are many disagreements. In their case, the taxpayer has the right to appeal to the judicial authority. Often companies are the ones who win such cases.

Photo by Boris Maltsev, Clerk.Ru

Accounts payable are virtually all debts of the Organization.

Accounts payable arise in two cases.

The first case is if the Organization has not settled with counterparties (for example, the loan has not been returned to the founder, has not been repaid bank loan, not paid for the delivered goods or materials).

The second case - an advance payment was received, but the Organization did not fulfill its obligations on its part. For example, the Organization did not ship the goods to the buyer at the expense of the previously transferred funds.

Terms of writing off accounts payable

Methodological guidelines for the inventory of property and financial obligations (approved by Order of the Ministry of Finance of Russia dated June 13, 1995 N 49) determined the procedure for its implementation. During the inventory, all settlements with business partners are analyzed as of the next reporting date (the last day of the current calendar month), the amounts of accounts payable are identified that are in excess of the statute of limitations. Based on the results of its implementation, the inventory commission draws up an act of inventory of settlements with creditors.

Since the beginning of the action Federal law dated 06.12.2011 N 402-ФЗ "On accounting", the forms of the primary accounting documents used are determined by the head of the economic entity upon the presentation of the official who is entrusted with accounting (clause 4 of article 9 of Law N 402-ФЗ).

Moreover, each primary accounting document must contain all obligatory detailsestablished by clause 2 of Art. 9 of Law N 402-FZ.

Although since January 1, 2013, the forms of primary accounting documents contained in albums of unified forms of primary accounting records, are not mandatory for use, for the execution of the specified act, you can use the unified form of the act of inventory of settlements with buyers, suppliers and other debtors and creditors (form N INV-17, approved by the Decree of the State Statistics Committee of Russia of 08/18/1998 N 88).

The act provides data not only on overdue accounts payable, but also on all accounts payable.

This indicates:

• the name of the creditor;
• accounting accounts on which the debt is recorded;
• the amount of debt, agreed and not agreed with creditors;
• the amount of debt for which the limitation period has expired.

It is advisable to attach a certificate to the act of inventory of calculations, which is the basis for drawing up this act.

Such a certificate is drawn up in the context of synthetic accounting accounts.

To compile it, the data of accounting registers, as well as other documents substantiating the amount of debt, including bilateral reconciliation acts with counterparties, are used.

The certificate should provide the details of each creditor, the reason and date of the debt, its value.

When using uniform forms primary documents such can be a certificate - Appendix to Form N INV-17.

Accounts payable write-off accounting

Debit 60 (62, 66, 76) - Credit 91- Payables written off.

Consider the procedure for reflecting in accounting and tax accounting an operation to write off accounts payable due to the expiration of the limitation period.

Determination of the limitation period

It is also necessary to count the limitation period according to certain rules (clause 2 of article 200 of the Civil Code of the Russian Federation).

For those obligations, the maturity date of which is known, the period is counted from the day following the end of the established payment date.

For example, according to the supply agreement, the Organization was supposed to pay for the goods on May 11, 2016, but did not.

In this case, the limitation period will be counted from May 12, 2016. And if within three years the debt is not claimed, the limitation period will expire on May 11, 2019. And from that moment you can write off the "creditor".

If the specific date of the debt repayment is not determined, the limitation period should be considered from the moment when the creditor sent the Organization a demand for payment of the debt.

And in the case when the Organization was given a certain time to repay the debt, at the end of the last day of this period.

In this case, the limitation period may be interrupted. This happens if a creditor has filed a lawsuit to recover a debt from you. Or if the Organization itself recognized its debt: it partially repaid it, submitted an application for offset, asked for a deferred payment, signed a reconciliation act (Resolution of the Plenum of the Supreme Court of the Russian Federation of 12.11.2001 N 15 and Plenum of the Supreme Court of the Russian Federation of 15.11.2001 N 18).

If such actions have taken place, the limitation period is interrupted and then re-calculated. At the same time, the time that passed before the break is not taken into account (Article 203 of the Civil Code of the Russian Federation).

Documentary registration of writing off accounts payable

And for this, the following documents should be prepared (clause 78 of the Regulations on accounting and reporting, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n) (hereinafter - the Regulation):

1) an act of inventory of settlements with buyers, suppliers and other debtors and creditors. Such a document is necessary, since accounts payable are revealed precisely as a result of an inventory. The form of this act can be either arbitrary or unified (form N INV-17, approved by the Decree of the State Statistics Committee of Russia of 18.08.1998 N 88);

2) an accounting statement, which indicates all the necessary information about accounts payable and provides a justification for the reason for its write-off.

On the basis of these documents, an order of the head is drawn up to write off accounts payable.

Reflection of write-off of accounts payable in accounting

Debit 60 (62, 66, 67, 70, 71, 76) Credit 91, subaccount "Other income",

• the amount of accounts payable with an expired limitation period was written off.

Since clause 78 of the Regulation says that accounts payable should be written off if reporting period, in which the limitation period for it has expired, on the basis of inventory data, written justification of the reason for the write-off and the order.

Tax accounting

Only written-off debt is not included in income (clauses 3.4, 11, 21, clause 1 of article 251 of the Tax Code of the Russian Federation):

• on the payment of taxes, tax penalties and fines;
• for the payment of compulsory insurance premiums, interest and fines in extrabudgetary funds;
• in front of a participant owning more than 50% authorized capital your organization (excluding debt on interest payments on loans);
• to an organization, in the authorized capital of which your organization's share of participation is more than 50% (except for debts on payment of interest on loans);
• to any member of your organization, if the document confirming debt forgiveness says that this was done to increase the net assets of your company (Letter of the Ministry of Finance of 07.16.2015 N 03-03-06 / 2/40933);
• to members of the organization for unclaimed dividends.

• written off advances, on account of which goods (works, services) were not delivered, are not included in income, since advances were taken into account in income when they were received (clause 1 of Art. 346.17 of the Tax Code of the Russian Federation,);
• goods (works, services) are considered paid, the debt for which has been forgiven or the selling organization has been liquidated (Letter of the Ministry of Finance dated 05.25.2012 N 03-11-11 / 169).

VAT when writing off accounts payable

VAT calculated from the received advance (Letter of the Ministry of Finance dated 07.12.2012 N 03-03-06 / 1/635):

In tax accounting, it is included in income as part of written off accounts payable and is not taken into account in expenses:

In accordance with the point of view of the Ministry of Finance of Russia, VAT in the amount of accounts payable is included in the composition of non-operating income, and is not taken into account in expenses, since the possibility of accounting in the structure of non-operating expenses for the amount of VAT on the prepayment received written off due to the expiration of the limitation period is directly in Ch. 25 of the Tax Code of the Russian Federation is not provided for (Letters from 07.12.2012 N 03-03-06 / 1/635, from 10.02.2010 N 03-03-06 / 1/58).

Judicial practice is controversial.

There are court decisions that support the point of view that the amount of VAT calculated from the prepayment amount and transferred to the budget, in the amount of accounts payable, is included in the non-operating income and can be included in the composition of expenses on the basis of paragraphs. 20 p. 1 art. 265 of the Tax Code of the Russian Federation as other justified expense (Resolutions of the Federal Antimonopoly Service of the Moscow District of 03/19/2012 in case No. A40-75954 / 11-115-241, FAS of the North-Western District of 10/24/2011 in case No. A42-9052 / 2010).

At the same time, there is a court decision, according to which the amount of non-operating income in the form of written off accounts payable is taken into account without VAT on the basis of paragraph 1 of Art. 248 of the Tax Code of the Russian Federation.

That is, the VAT calculated on the prepayment is not taken into account either in income or in expenses (Resolution of the Federal Antimonopoly Service of the Moscow District of 09/21/2009 N KA-A40 / 9764-09 in case N A40-2059 / 09-4-8);

It is not accepted for deduction.

Application of PBU 18/02

Accounting entry for reflecting PNO - Debit 99 Credit 68 / PNO.

Situation 2. Debt is written off for goods (works, services) received from the supplier, but not paid.

VAT charged by the supplier, previously deducted (Letter of the Ministry of Finance dated June 21, 2013 N 03-07-11 / 23503):

• in tax accounting it is included in income as part of the written off accounts payable and is not taken into account in expenses;
• not restored.

VAT charged by the supplier, but deductible in tax accounting it is included in non-operating expenses (subparagraphs 14 of paragraph 1 of article 265 of the Tax Code of the Russian Federation).

In accounting, the transactions will be as follows:

Accounts payable of the organization for the goods received that were not paid for within the period specified in the contract amounted to 354,000 rubles. (including VAT-54,000 rubles).

VAT was accepted for deduction.

On the basis of the inventory of calculations and the order of the head, the indicated accounts payable was written off in the reporting period, when the limitation period expired.

In the accounting of the organization, the write-off of accounts payable for the goods received under the sale and purchase agreement due to the expiration of the limitation period should be reflected as follows:

Under the contract for the sale of goods, the organization received an advance payment of 118,000 rubles. (including VAT 18,000 rubles). Within the period established by the contract, the organization did not fulfill its obligations to transfer the goods to the buyer.

Based on the inventory of calculations and the order of the head, the specified accounts payable was written off due to the expiration of the limitation period.

The organization uses the accrual method in tax accounting.

In the accounting of the organization, the write-off of accounts payable on the prepayment received under the sale and purchase agreement due to the expiration of the limitation period should be reflected as follows:

The organization purchased goods with the contractual value of 354,000 rubles. (including VAT 54,000 rubles).

Within the period established by the contract, the organization did not pay for the purchased goods.

The parties entered into an agreement on debt forgiveness, according to which if the organization pays off the debt in the amount of 254,000 rubles within 30 days, the supplier forgives the debt in the remaining amount (100,000 rubles).

Within the specified period, the organization paid off accounts payable to the supplier in the amount of 283,200 rubles.

In the accounting of the debtor organization, the forgiveness of the creditor-supplier of part of the debt for the purchased goods should be reflected as follows:

Tax accounting under the simplified tax system

Under the simplified tax system, a "creditor" with an expired statute of limitations is included in income under a "simplified tax" in the reporting (tax) period when its statute of limitations expired (Resolution).

At the same time, the specific date is not of fundamental importance.

This can be both the day of expiration of the limitation period, and the last day of the reporting (tax) period (Letters of the Ministry of Finance of Russia dated 03.23.2007 N 03-11-04 / 2/66, 27.12.2007 N 03-03-06 / 1 / 894).

At the same time, the written off debt for the payment of taxes, tax penalties and fines, as well as compulsory insurance contributions, penalties and fines to extra-budgetary funds should not be included in income under the simplified tax system (clause 1, clause 1.1 of article 346.15 and clause 21 of clause 1 of article . 251 Tax Code of the Russian Federation).

In addition, when applying the simplified tax system, written off advances are not included in income, on account of which goods (work, services) were not delivered, since the advances were taken into account in income upon receipt (clause 1 of article 346.17 of the Tax Code of the Russian Federation).

Example

An LLC applying the “simplified taxation” with the object “income minus expenses” in June 2013 received goods from a trading company in the amount of RUB 70,800. (including VAT - RUB 10,800).

According to the supply agreement, they had to be paid before June 25, 2013. set time LLC did not pay off.

For three years, the trading company made no attempts to recover the amount of the accounts payable from the LLC. On June 25, 2016, her statute of limitations expired.

The head of the LLC decided to write off the accounts payable due to the expired limitation period.

To do this, on June 25, 2016, on the basis of an inventory of settlements and an accounting statement, he issued an order to write off accounts payable.

The following entries will be made in the accounting of LLC:

in June 2013

Debit 41 Credit 60

RUB 70 800 - the receipt of goods is reflected;

in June 2016

Debit 60 Credit 91, subaccount "Other income",

RUB 70 800 - the amount of accounts payable was written off for unpaid goods with an expired limitation period.

In tax accounting under the simplified tax system, the accountant wrote off accounts payable in the amount of 70,800 rubles. included in non-operating income as of the date of expiration of the limitation period - June 25, 2016

On the same day made a corresponding entry in the book of income and expenses

In this situation, when the accounts payable arose in connection with the purchase of goods and includes the amount of "input" VAT, the entire amount of the "creditors" together with VAT is referred to non-operating income.

At the same time, the Organization will not be able to write off the cost of the unpaid goods to expenses in case of a "simplification". Even if the product is sold. Because the Organization did not pay for him.

Since, under the simplified system, it is allowed to take into account the costs of purchasing goods only if two conditions are met at once: the goods are shipped to the final buyer and the company paid for it with the supplier (clause 2, clause 2 of article 346.17 of the Tax Code of the Russian Federation). A similar conclusion is contained in the Letter of the Ministry of Finance of Russia dated 08/07/2013 N 03-11-06 / 2/31883.

Thus, the Organization will not have expenses when writing off unclaimed accounts payable, since expenses are accounted for in the tax base under the simplified taxation system only if payment is available (clause 2 of article 346.17 of the Tax Code of the Russian Federation).

The exception is the liquidation of the counterparty. In this case, the obligations are completely terminated. Goods, works and services, the debt for which was written off due to the liquidation of the counterparty, are considered paid (Art. 419 of the Civil Code of the Russian Federation). And they can be attributed to the costs of "simplified".

Goods (works, services) are also considered paid, the debt for which is forgiven (Letter of the Ministry of Finance of 05.25.2012 N 03-11-11 / 169).

Example

The organization applying the "simplification" with the object "income minus expenses" received an advance in the amount of 60,000 rubles.

Before the expiration of the limitation period, the organization did not complete the work. The limitation period for accounts payable incurred by the organization to the customer expires in June of this year.

The transaction to write off accounts payable should be reflected in the following entries:

Since organizations applying the simplified tax system, the date of receipt of income is the day of receipt of funds to accounts in banks and (or) to the organization's cash desk, the amount of the advance received was recognized as income in the period of receipt.

Example

The organization purchased raw materials with a contractual value of 236,000 rubles. (including VAT 36,000 rubles).

In the month of acquisition, the raw materials were released into production.

Within the period established by the contract, the organization did not pay for the purchased raw materials. The parties entered into an agreement on debt forgiveness, according to which if the organization pays off the debt in the amount of 200,000 rubles within 30 days, then the supplier forgives the debt in the remaining amount (36,000 rubles).

Within the specified period, the organization paid off accounts payable to the supplier in the amount of 200,000 rubles.

In the accounting of an organization (debtor) applying the simplified tax system (the object of taxation "income reduced by the amount of expenses"), the forgiveness of the creditor-supplier of part of the debt for the purchased raw materials should be reflected as follows:

At the same time, on the date of debt forgiveness, the organization's debt on payment for purchased raw materials is partially terminated, i.e. the cost of raw materials in the amount of the forgiven debt is considered paid.

Thus, as of the date of transfer of funds to the supplier and the date of forgiveness of part of the organization's debt, the condition necessary for the recognition of expenses for the purchase of raw materials and the amount of input VAT related to them is met in tax accounting.