Purpose for writing off office supplies, ready-made sample

How an act for write-off of office supplies is formed in 2020

It is on the basis of this event that an act for writing off office supplies is drawn up “Useful life” Usually this term refers to a certain period of time during which any property or asset can be used in commercial activities “Shelf life” The period of time during which specific property, an asset can be used to implement various tasks. An important concept is “residual value”. It refers to the market value of a certain property after using the asset for a certain period of time. Usually some standard cost is used for calculation.

Legislative norms establish standard formulas for carrying out this kind of calculation. Usually they are used to carry out calculations. You should remember the nuances for certain types of property. The act for writing off office supplies, a sample of which can be easily found on the Internet, allows you to solve a large number of different problems at the same time.

Emerging nuances ↑

There are quite a large number of different nuances and features of maintaining various types of documentation. The most significant is the format of drawing up such a document.

The main issues that will need to be studied in advance include:

• order of compilation;
• the reason for writing off the calculator is in the write-off act;
• sample filling.

Procedure for compilation

To compile this kind of document, it will be necessary to follow a certain type of algorithm.

It includes the following:

Each stage is important and has some features and nuances. For example, drawing up an order must be signed by the executive body of the enterprise, the chief accountant.

Moreover, regardless of the amounts that appear in the type of act under consideration. The document will only be valid if there are appropriate supporting signatures.

The commission must consist of at least 2 people. One of them must be the chairman. There are no special requirements for the members of the commission in this case.

But if it is not office supplies that are being written off, but some more significant or expensive products, then the members of the commission must have the appropriate competence.

Otherwise, the write-off act may be declared invalid. The write-off order must also be drawn up in accordance with certain legal standards.

Otherwise there will be some difficulties. First of all, this concerns the legality of such a procedure.

The order and act must be drawn up in accordance with the basic requirements of regulatory documents. Otherwise, any difficulties may arise with the Federal Tax Service during the inspection.

The reason for writing off the calculator is in the write-off act

One of the most significant points is the basis for the procedure for writing off the corresponding office supply. At the moment, there are a large number of different reasons for drawing up this type of act.

For example, a calculator can be written off on the following grounds:

• the useful life has expired;
• damage was sustained during use making further operation impossible;
• the expiration date has expired;
• other.

Regardless of the established reason for the write-off, it must be appropriately reflected in the write-off act. Otherwise, various difficulties may arise.

Documents without which stationery and other office expenses cannot be written off

The method you choose should be recorded in the accounting policy in the “Raw Materials” section.

The costs of office supplies can be taken into account both by companies under the general taxation regime and by “simplified” companies that pay tax on the object according to the “income minus expenses” scheme. – In our company, stationery is bought by employees. They often bring checks without decoding. It simply says “Stationery” and the quantity is indicated. How to process such documents? – You can accept stationery for accounting as a unit, without breaking it down into positions. But I repeat, this is risky. The total amount without decoding will not satisfy the tax authorities.

They can challenge the costs. Ask employees to redo the documents.

Feel free to write off office supplies as expenses both in the general system and in the simplified tax system.

Organizations on OSNO account for them as other costs associated with production and sales (). Companies using the simplified tax system are included in expenses after payment on the basis of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation. Of course, this only applies to those who pay tax on the difference between income and expenses.

The reason for writing off paper in the write-off act

How to process these documents?

Accountants often make a mistake - they write off office supplies immediately at the time of purchase and do not draw up any documents. It is allowed to accept office supplies for accounting as a unit, without breaking them down into separate items. However, there is a risk that the tax office will challenge the inclusion of such expenses in the list of expenses. Question No. 2. Is it necessary to write off office supplies that employees use at work, but which were issued for the purpose of a promotion and contain company logos and slogans? Yes, such office supplies are also written off in the general manner. Rate the quality of the article. In some cases, at the end of the furniture's service life, you are required to write it off, as it may:

1. cause harm to the environment.
2. pose a danger to the consumer (his life and health);

The list of such furniture is given in Decree of the Government of the Russian Federation dated June 16, 1997 No. 720.

Find out about various prohibitions and restrictions in our special section.

For example, this list includes sofas, wardrobes, furniture sets, etc.

Write-off of stationery documentation

73 Guidelines On fixing the chosen method of writing off office supplies in the company’s accounting policy Typical errors in preparation Error No. 1. Accounting for the cost of refilling cartridges as part of the cost of office supplies.

The Ministry of Finance insists on taking into account the refilling of cartridges as part of material costs. Mistake #2. The costs of office supplies were not recorded in the reporting period in which they were purchased. Expenses for office supplies must be taken into account strictly in the reporting period in which they were purchased.

Answers to common questions Question No. 1. How to protect the personal data of employees and clients, No. 19 How to destroy primary records after the expiration of their storage period, No. 15 Acceptance and write-off of materials: preparing documents, No. 12 Electronic document management with counterparties: where to start, No. 10 Company seal: we manufacture, use, dispose of , No. 9

It also allows you to reduce the tax base of the organization by the entire amount of expenses incurred on office supplies. The procedure for registering expenses for office supplies consists of several stages.

• Next, the office supplies are sent to those departments that need them (here the requirement is an invoice, without indicating the purpose of the inventory items).
• First, an acquisition, in which a cash register must be obtained, as well as.
• The final stage is the act of writing off office supplies.

In order to correctly write off office supplies, the enterprise must create a special commission consisting of at least two people (this could be, for example, the head of the company and an accountant). She is appointed by a separate order issued on behalf of the director of the company.

Then the commission registers all categories of office supplies in the act and records their write-off.

Every company uses stationery for its activities. Very often, office supplies are expensed at the time of purchase. This is mistake. Tax authorities do not recognize expenses for office supplies registered in this way, and companies will be charged additional income tax. The basis for attributing office supplies to expenses is the act of writing off office supplies.

Sample write-off act for stationery

It is necessary to carry out the liquidation procedure correctly, and for this it is necessary to draw up an act of writing off materials and confirm this fact with an accounting certificate. We’ll talk further about how to draw up the act and what exactly to write on the form.

To draw up an act for writing off materials, you must first assemble a special commission, which will consist of responsible persons. All of them will have to sign this document, making sure that the form is drawn up correctly.

The reason for liquidation of the product must be indicated. It is also necessary to indicate the volume of products that have become unusable, the date, cost, a detailed list, the name and initials of the responsible persons who were directly involved in this meeting.

After this, the accountant must reflect the changes that have occurred using accounting entries in the accounts.

Reasons for writing off furniture. types of furniture damage

• damage to the furniture frame (legs, seats, backs of chairs and armchairs, walls, shelves and doors of cabinets and cabinets, legs and tabletops, etc.
  );
• breakdown of mechanisms that ensure the operation of furniture (door hinges, drawer mechanisms, chair casters, etc.);
• deformation of individual parts of furniture due to wetness, excessive heat, etc.
  ;
• wear and tear of the upholstery (fading, thinning, tearing, etc.);
• defects in furniture surface cladding (cuts, cracks, chips, etc.);
• irremovable stains on furniture surfaces, etc.

All of the listed damages can become a reason for writing off the furniture in the write-off act if an essential condition is met: the costs of eliminating these defects are equal to or exceed the cost of purchasing a similar new piece of furniture.

Formulations of a technical report for writing off medical equipment - medical technicians forum

For current repairs As confirmation of the validity of writing off materials for current repairs, an inspection report of the premises to be repaired is drawn up, indicating the indications.

The list of upcoming works is approved by the manager. Based on the list, a repair estimate is prepared, which shows the required amount of materials. Cost indicators are conditional.

The main thing is to prevent excess consumption of materials or justify it.

https://youtu.be/bX6rsZZljXI

Based on the estimate, an act of writing off materials for current repairs is drawn up. The act displays the actual materials consumed, indicating their cost and acquisition costs.

Example of filling out The form of the act for write-off of materials is arbitrary. But the document should be drawn up in such a way that no additional questions arise regarding the reasons and grounds for the write-off.

Credit manager

What should be done before issuing a write-off report for materials deemed unusable? First of all, an audit is carried out, during which high-quality and damaged units are counted. Based on the results of the inventory, a statement is drawn up in form M-29, which, among others, reflects materials to be written off.

The statement is sent to the accounting department to clarify the total amount of all inventory items and separately for those that have become unusable. The spoiled materials are then isolated and sealed.

At this stage, the main goal is to determine the cost of the organization’s losses. The cost of written-off materials is determined from the primary documentation - the total amount on the invoice is divided by the number of units.

During use, materials are consumed, become unusable and must be written off. The write-off act must contain data identifying the materials themselves, the write-off commission, the reason for the write-off, the quantity and cost of the items being written off.

There must also be mandatory details linking the document to a specific organization, date of preparation, etc. Based on the completed act, the accountant will prepare a certificate allowing the materials to be deregistered.

The legislation does not provide for an approved form of this act. But this does not mean that the document can be ignored or drawn up without complying with certain standards.

The tax office, as a rule, is very scrupulous about everything that in any way concerns the consumption of materials and valuables.

Promotional Products

It happens that in business activities, employees are given stationery for work intended for advertising campaigns of the enterprise (logos and other data of the organization are printed on pens, notepads and other goods). For tax purposes, their cost can also be included as expenses. However, the restrictions provided for certain advertising costs will not apply. (conclusion from the resolution, as an example, FAS Moscow District No. KA-A40/17593-10 dated January 31, 2011).

The costs of office supplies can be taken into account both by companies under the general taxation regime and by “simplified” companies that pay tax on the object according to the “income minus expenses” scheme. The supporting normative act is Art. 346 clause 1 subclause 17 (Tax Code of the Russian Federation).

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There is hardly a company that does not require printing out any document, putting a signature on it or making a note - all of these actions require the presence of stationery at the enterprise. Sometimes you need a lot of them, sometimes very little, but in any case you need to be able to properly conduct accounting in relation to them. In this article we will talk about postings for writing off paper and stationery, and give an example of drawing up a write-off act.

Stationery supplies are purchased through an accountable person of the company or directly from the supplier. They are accounted for as inventories (inventories) and are reflected in accounts at the purchase price plus delivery costs, VAT is excluded. You also need to write off office supplies according to the rules.

What is included in the list of office supplies

The concept of “office supplies” includes any devices for drawing up and processing documents in an enterprise:

• pens,
• markers,
• paper,
• pencils, etc.

Selected types of simple office equipment:

• calculators,
• typewriters.

Fastening materials:

• stamps,
• staples,
• paper clips,
• folders.

Drawing supplies:

• preparations,
• compasses,
• protractors, etc.

Pencil cases, school bags and other similar items. Read also the article: → “Accounting for inventory and household supplies in accounting.”

The act of writing off office supplies is allowed for use by any company, regardless of the volume of cash turnover and the taxation system. Its preparation is a legal basis for writing off such inventory items, since the tax inspector will refuse to include as expenses the cost of office supplies attributed to expenses at the time of acquisition.

Registration of categories of stationery in the act, as well as establishing the fact of write-off, is carried out by a special commission (at least 2 people) after issuing an order by the head of the enterprise.

There is no strict form of the act for writing off office supplies (it can be a blank A4 sheet, the company’s letterhead, filled out by hand or typewritten), so the company has the right:

• each time draw up a document in free form;
• approve your own template in the accounting policy based on the needs and characteristics of the company.

What is considered office supplies?

Office supplies include all devices used for writing, document preparation (pens, pencils, felt-tip pens, markers, paper, etc.), as well as some types of simple office equipment (typewriters, calculators). This also includes fastening materials (folders, paper clips, staples, stamps, etc.), drawing products (for example, preparation boards), pencil cases, briefcases (but only school ones) and other types of goods.

All of them belong to the category of the enterprise’s material reserves and are part of fixed assets, which, if necessary, should be written off in the manner prescribed by law.

It is also worth noting that promotional stationery products intended for external promotions, but issued to employees for internal use (for example, notepads, calendars, pens with logos, etc.) are also subject to write-off.

Write-off of office supplies: accounting entries

There are three ways to write off office supplies (the chosen method must be fixed in the accounting policy):

1. Using the FIFO method (in chronological order of receipt and write-off).
2. At average cost.

Calculation takes place

• a weighted assessment method - based on information about the price and number of units of goods at the beginning of the month and all receipts during the billing period;
• using the sliding valuation method - the number of units and the price of office supplies at the beginning of the month and all receipts until the day they are written off.

At the cost of a unit of goods (not advisable in this case). Stationery must be written off at the moment when they are transferred to employees for use (the basis for issuance will be a demand invoice in form M-11 or its own form of a similar document with the company’s details).

If in a company that maintains accounting in a simplified manner, office supplies are written off as expenses for ordinary activities immediately upon acquisition, then accounting entries are not needed when issuing items to employees for use. Firms with a simplified taxation regime recognize prices for office supplies as expenses only after payment has been made, if there is an invoice.

At an enterprise under the general taxation regime (OSNO), the prices of office supplies are included in expenses on the day they are transferred to employees, and VAT will be deducted after the receipt of an invoice from the supplier.

Example of writing off office supplies

The HR department needed stationery, they were written off as general business production in the amount of two packages of paper and one box of pencils in the amount of 800 rubles.

Answers to common questions

Question No. 1. In the company, office supplies are purchased by employees, who often present sales receipts without decoding with the entry “office supplies” and the number of units purchased. How to process these documents?

It is allowed to accept office supplies for accounting as a unit, without breaking them down into separate items. However, there is a risk that the tax office will challenge the inclusion of such expenses in the list of expenses.

Question No. 2. Is it necessary to write off office supplies that employees use at work, but which were issued for the purpose of a promotion and contain company logos and slogans?

Yes, such office supplies are also written off in the general manner.

>Order to write off office supplies

98 Methodology for accounting of MPZ (approved by Order No. 119n dated December 28, 2001, Ministry of Finance of the Russian Federation), which gives the organization the right to release materials to departments without indicating the purpose.

In this case, only their internal movement occurs, but there is no confirmation of their consumption, and therefore no basis for including them in expenses. The act of writing off office supplies will close this issue. If in f. No. M-11 indicated the purpose of the stationery, then the write-off act need not be drawn up. Form and sample of the act Enterprises can develop the form of the act independently, since there is no standard form provided.

Reflection of details should be based on Art. 9 of the Federal Law “On Accounting”, No. 129-FZ dated November 21, 1996 and information from clause 98 of the Methodology.

The form of the act must be approved (clause

4 PBU 1/2008) as an annex to the accounting policy.

Colleagues found four ways to conveniently record office supplies

But this method is cumbersome and time-consuming, although it provides complete and reliable information about stocks and control over availability and movement. I see the most correct and optimal solution to the problem of accounting for “officework” being dividing them into homogeneous groups. On account 10 “Materials” the group “Stationery” is formed separately.

In the 1C program, I create the “Stationery” group on account 10.6.

The elements of a subgroup are already homogeneous goods. For example, “Ballpoint pen”, “Note block”, “A-4 paper”, “Binder”, “General notebook” and so on. This method is also convenient to use in cases where office supplies are written off not on the day they are registered, but according to employee needs.

Every week, the secretary forms a paper demand invoice according to form No. M-11, according to which a “stationary” is issued.

Order to write off material assets (sample)

In all cases, accounting for such material assets is unprofitable for the organization and entails additional costs.

In addition, failure to write off material assets may become the basis for abuse by persons directly working with material assets. However, in order to directly carry out actions to write off material assets, it is necessary to issue a special act from the manager - an order to write off material assets. Before the manager makes a decision on write-off, a special commission performs its work.

Its composition is approved by order of management and includes, as a rule, the chief accountant, financially responsible persons and other specialists if the write-off requires special knowledge in a certain area.

The tasks of the commission include: inspection of materials; establishing the reasons for their unsuitability for use; identification of the perpetrators; determining the future fate of discarded materials; drawing up an act for writing off materials; submitting the act for approval to an authorized person; estimating the cost of materials; control over the disposal of materials.

Enter the site

In addition to writing off materials, in the process of monthly summing up, there are situations of spending material assets that are not related to current production. Such operations also require the execution of a materials write-off act.

But it is not enough to indicate the type of material and the reason for the consumption; you need to correctly draw up documentary evidence. What is it? From the very name of the document - the act of writing off materials - it follows that it certifies the consumption of material assets.

That is, the funds spent are no longer used in production and should not be shown in accounting. The justification for deregistration is the act of write-off.

Important

Material assets mean funds acquired at the expense of the organization. They can be used to create products, to meet the needs of the enterprise, and to carry out work activities.

How can an institution write off office supplies?

There are no additional clarifications on the issue of accounting for these objects in the regulatory documents on budget accounting. To a first approximation, stationery can be defined as products used for correspondence and documentation, but this formulation is not complete enough. For example, according to the commodity classification, stationery also includes drawing (drawing supplies) and school supplies (pencil cases, briefcases), office equipment (calculators, typewriters) ). Since the process of preparing documentation includes applying not only text to paper, but also seals (in certain cases), as well as preparing materials for storage, stationery supplies may include stamped goods, folders and other devices for stitching papers.

The most complete list of material assets that can be classified as office supplies contains (OKDP) OK 004-93: Office supplies can be divided into two categories: consumables, i.e.

It is used by small enterprises and representatives of medium and large businesses, and the taxation system does not play a role.

A common mistake many companies make is that the regular purchase of office supplies is considered an expense at the time of purchase. This is incorrect, because in the event of a sudden tax audit, the inspector of the supervisory service will not recognize expenses for office supplies issued in this way, which in turn will lead to additional income tax.

The correct basis for writing off this category of inventory items would be the execution of a special act. Thus, the act of writing off office supplies allows you to legally classify the funds spent on the purchase of “stationery” as expenses of the enterprise and justify the removal of material assets from the register.

Reasons for write-off

I would like to immediately note that employees of the accounting department and managers of many organizations mistakenly believe that the periodic purchase of office supplies should be considered an expense of the organization immediately in the process of acquiring them.

This option, in particular, during an audit by the tax authorities is recognized as incorrect; further actions will be the redistribution of expenses and income and, as a consequence, additional taxation on the changed amount of profit.

The correct option for writing off office supplies would be to deregister them according to a predetermined schedule (which is expressed in a separate order), or when an order is issued specifically for such a situation by a manager or a person authorized to take such an action.

How to correctly draw up an order to write off material assets

In addition to the financially responsible person, it includes 2-3 more people. Appointment of the chairman of the commission.

Certified by the personal signature of the General Director and seal. Based on the results of the commission’s activities, a write-off act is drawn up, which is sent to the accounting department to remove resources from the enterprise’s balance sheet. The municipal enterprise "Gordorstroy" is engaged in road repairs.

Cement is used to lay the curb, which is delivered by company vehicles. On April 21, 2020, the car driven by driver Successful N.D. broke down while driving. and foreman Pharaonov E.

Another option is not to count each item separately, but to write “Stationery” and indicate the quantity.

While the emergency services were on their way, the cement had time to harden and had to be disposed of. To write off 10 tons of cement, a commission was formed from the head of the convoy, Mudry K.N., foreman Bugr K.F.

This saves time. But it’s impossible to control stationery supplies this way. In addition, inspectors will make claims against such enlarged accounting. First, the cost of some items can vary greatly.

Take, for example, a simple ballpoint pen and a printer cartridge. A pen costs 10–20 rubles, and a cartridge costs 1000 rubles.

and even more. Secondly, stationery is not always immediately given to employees. Some remains with the secretary or in the warehouse.

And you can write off as expenses only the stationery that employees have already received and are using. And if the entire delivery is counted as a unit, then how to divide the goods?

The best option is to take into account stationery products in homogeneous groups.

Drawing up an act for writing off office supplies is a necessary part of the procedure for justifying the costs incurred for office supplies. The act refers to the package of primary accounting documentation.

FILES

How to write off office supplies: documentation in a budget institution

It is important here to check what is deregistered and in what quantity, because the tax office will definitely raise questions about 10 calculators every month, which are used by a department of 2 people.

More often, small CTs are purchased for cash or by bank transfer; in the first case, this is usually purchased by an accountable person; in the second, it is transferred to a bank account in favor of the supplier.

It doesn’t matter whether they will be transferred to the warehouse or immediately used by employees, they should be recorded in accounting. For this procedure, a specialist will need:

• invoice;
• cash and sales receipts.

Based on the first document, the accountant will draw up a PQR, which will indicate the names of all CTs that were purchased. Units of measurement and quantities of purchased items are also specified. Enter the financially responsible person who made the purchase and the one to whose warehouse the goods are credited.

The header of the statement will look like this:

It is filled out by the MOL when it is issued from warehouses to people for use. At the end of the month, he closes it, checks actual availability with virtual balances, and transfers it to the accounting department. These papers may be closed at another period if this is established by internal regulations.

Based on this file, the accountant draws up a demand invoice for writing off office supplies. It reflects the general CT issued and is filed with the rest of the documents of the month.

It is worth remembering that if the organization is small and there are not many employees who use CT, then the statement is not required. When the office movement is small, you can immediately use the demand invoice and write off on this basis. In addition, an act is drawn up.

The manager checks the completion and number of specified copies of the CT, looks at the availability of documentation in accounting. If everything is correct, then the costs are included in expenses and are considered written off.

Rules for drawing up a document

There is no single unified, mandatory sample of a write-off act. Businesses and organizations can choose one of two options:

• every time, if necessary, draw up an act in free form (which is not entirely convenient),
• develop a document template yourself and based on your needs (in this case, it must be approved in the company’s accounting policies).

At the same time, regardless of which method of drawing up the act form for writing off office supplies is chosen, you must adhere to certain standards in filling it out. In particular, it must indicate

• date of compilation,
• name of the company that purchases the office supplies,
• a complete list of write-off goods (indicating quantity and price),
• signatures of the chief accountant and the head of the enterprise.

You should be very careful when filling out the form, you should avoid mistakes, and especially not enter unreliable or deliberately false information into the document, which could lead to punishment from regulatory authorities.

Documenting

Fill out the release of stationery from the warehouse to the organization's divisions with a demand invoice in form No. M-11. In it, indicate the name of the department to which the stationery was issued, the account number on which the costs of maintaining this department are taken into account (for example, account 44 when transferring stationery to the sales department) (clauses 97 and 98 of the Methodological Instructions, approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n).

If office supplies are released from a warehouse to an intermediate division of the organization (for example, to the administrative office), then at the time of transfer it is not known how much each division of the organization will consume (for example, accounting, purchasing department). In this case, as each department spends them, it is necessary to draw up acts (reports) in any form. They should indicate the name, quantity, cost of stationery and confirm the appropriateness of their use. Based on these acts (reports), write off the cost of office supplies as expenses. This procedure follows from paragraphs 97 and 98 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.

At what stage is it compiled and who applies it?

The procedure for writing off office supplies involves taking into account the entire path of material assets from the receipt procedure to the final withdrawal from the balance sheet. Thus, all such operations must be formalized as follows:

1. Receipt of materials from their supplier is carried out with the parallel writing of a receipt order in the M-4 form.
2. If it is necessary to send funds to a separate department, they sign a demand invoice document (this can be done in the existing standard form M-11). In the event that the document indicates the final destination of the office supplies, the write-off act itself may not be issued.
3. Creating a write-off act. It may be preceded by a separate order from the manager (in some cases, based on a sent statement from the head of the unit or another official).

The use of such an act is possible for those enterprises that operate on a general taxation system or are on a “simplified” tax system. In any case, upon receiving office supplies, the enterprise registers them, and during the inventory they either must be in stock or written off in advance in the manner established for such procedures.

This issue should not be left to chance, since the lack of write-off within a specified period of time (even for such seemingly insignificant values) can subsequently lead to shortages and problems in the basis for their write-off.

Accounting

In accounting, consider stationery as part of the materials on account 10-9 “Inventory and household supplies.” Document the purchase of stationery and reflect it in accounting in the usual manner prescribed for materials. For more information about this, see How to reflect the receipt of materials in accounting.

Situation: is it necessary to include stationery products with a useful life exceeding 12 months in accounting as part of fixed assets? For example, scissors, calculators, etc.

Stationery, the cost of which does not exceed the limit established in the accounting policy, can be recorded on account 10 “Materials” and written off at a time when put into operation.

Assets that meet all the characteristics of fixed assets and the cost of which does not exceed 40,000 rubles can be taken into account as part of the inventory (clause 5 of PBU 6/01). If an organization decides to exercise such a right, it must record this in its accounting policies for accounting purposes. In this case, you need to select a specific limit on the cost of objects with a useful life of more than a year, which will be taken into account as inventory. When setting such a limit, please note that its amount cannot exceed 40,000 rubles. (clause 5 of PBU 6/01).

When releasing office supplies from the warehouse, simultaneously with drawing up a demand invoice in Form No. M-11 or an act (report), make the following entries:

Debit 23 (25, 26, 29, 44...) Credit 10-9

– the cost of consumed stationery is included in expenses.

This is stated in paragraphs 90, 93, 97 and 98 of the Methodological Instructions, approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.

BASIC: income tax

When calculating income tax, take into account the cost of stationery as part of other expenses associated with production and sales (subclause 24, clause 1, article 264 of the Tax Code of the Russian Federation). With the accrual method, do this immediately at the time of acquisition (clause 7 of Article 272 of the Tax Code of the Russian Federation). If the organization uses the cash method, take into account the costs of stationery only if they are paid (clause 3 of Article 273 of the Tax Code of the Russian Federation). For more information about this, see What other expenses associated with production and sales should be taken into account for income tax.

Advice: to avoid disputes with inspectors, take into account the cost of office supplies in the expenses when calculating income tax at the time of their transfer to the department.

When including costs in the tax base, they must be economically justified, documented and related to activities aimed at generating income (clause 1 of Article 252 of the Tax Code of the Russian Federation).

If an organization recognizes expenses for the purchase of office supplies that have been posted to the warehouse, but have not yet been written off to departments, inspectors can challenge them (as expenses not related to activities aimed at generating income). To avoid this, charge the cost of stationery to expenses only after they have been issued for use in activities (upon request-invoice in form No. M-11 or act (report)).

An example of how expenses for the purchase of stationery are reflected in accounting and taxation. The organization applies a general taxation system

On April 4, the secretary of Alfa CJSC E.V. Ivanova was given 2,000 rubles. for the purchase of stationery for the organization (paper, staplers, pens, etc.). Ivanova acts on behalf of the organization by proxy.

On April 5, Ivanova purchased stationery for the entire accountable amount. On the same day, the head of Alpha approved its advance report, and the accountant capitalized the received materials. Along with the advance report, Ivanova submitted to the accounting department an invoice with the allocated amount of VAT (305 rubles), an invoice and a cash receipt.

On April 7, all office supplies were transferred to the marketing department based on the invoice request. In it, the storekeeper indicated the purpose of using the stationery - ensuring the current activities of the structural unit. Therefore, the accountant wrote them off as expenses at the time of release from the warehouse.

The following entries were made in Alpha's accounting records.

April, 4:

Debit 71 Credit 50 – 2,000 rub. – money was issued against Ivanova’s report.

5th of April:

Debit 60 Credit 71 – 2,000 rub. – the cost of stationery has been paid to the supplier;

Debit 10-9 Credit 60 – 1695 rub. (RUB 2,000 – RUB 305) – stationery has been capitalized;

Debit 19 Credit 60 – 305 rub. – VAT on purchased stationery is taken into account;

Debit 68 subaccount “Calculations for VAT” Credit 19 – 305 rub. – accepted for deduction of input VAT.

April 7:

Debit 26 Credit 10-9 – 1695 rub. – the cost of stationery is taken into account as part of general business expenses.

In April, when calculating income tax, Alpha's accountant included the cost of stationery (1,695 rubles) as part of other expenses.

Situation: is it possible to take into account the costs of stationery purchased at retail through an accountant when calculating income tax? In sales and cash receipts, the cost of materials is reflected in the total amount without decoding them by type, quantity and price.

Answer: no, you can't.

In tax accounting, only those expenses can be recognized that are confirmed by documents drawn up in accordance with the requirements of the law (clause 1 of Article 252 of the Tax Code of the Russian Federation). Moreover, each such primary accounting document must contain, in particular, quantitative and cost measures (Part 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ). A document that does not decipher the type, quantity and price of the purchased goods will not be able to confirm the expenses incurred.

At the same time, in order to recognize expenses for office supplies, in addition to the sales and cash receipt, you need to have an employee’s advance report.

Similar explanations are given in the letter of the Federal Tax Service of Russia dated June 25, 2013 No. ED-4-3/3/11515.

Advice: when calculating income tax, costs for office supplies can be recognized as expenses, even if the type, quantity and price of goods are not deciphered in cash registers and sales receipts. This is explained as follows.

Documented expenses mean expenses that are confirmed not only by those documents that are drawn up in accordance with the law, but also by those that indirectly confirm the expenses incurred (clause 1 of Article 252 of the Tax Code of the Russian Federation).

Thus, an organization has the right to take into account, for the purposes of calculating income tax, expenses for stationery on the basis of a cash register and sales receipt, even if they contain the total amount paid for all purchased goods without decoding. And at the same time there is an advance report of the employee.

Some courts take a similar position (see, for example, decisions of the Federal Antimonopoly Service of the Volga District dated October 2, 2008 No. A55-911/2008 and dated February 3, 2006 No. A55-14012/05-32).

Purchase and write-off of office supplies

Office supplies are accepted for accounting at their original cost, which is formed on the basis of actual costs, taking into account VAT amounts (except for their acquisition, construction and production within the framework of activities subject to VAT) (clause 23 of Instruction No. 157n).

Objects of non-financial assets, including office supplies, can be received by an institution:

• by purchasing for a fee;
• under a gift agreement;
• through free intradepartmental or interdepartmental transfer.

As a rule, institutions purchase office supplies for a fee: either by bank transfer or for cash through an accountable person.

Purchase by bank transfer. In this case, the institution enters into a supply agreement with the supplier (seller). The latter undertakes to transfer the goods to the buyer within a specified period of time (Article 506 of the Civil Code of the Russian Federation).

Purchase for cash. The accountable person receives funds for the purchase of office supplies from the institution's cash desk or makes a purchase through a bank card. To issue funds from the cash register to an accountable person for the needs of the institution, the Statement for issuing money from the cash register to accountable persons (f. 0504501) is used.

According to clause 4.4 of Regulation N 373-P <2>, the accountable person is obliged, within a period not exceeding three working days after the expiration date for which cash was issued for the report, to submit an Advance report (f. 0504049) with attached supporting documents.

<2> Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation, approved. Bank of Russia 10/12/2011 N 373-P.

The receipt of office supplies is reflected on the basis of documents received from the supplier (sales or cash receipts, waybills, invoices). The transfer of materials to the warehouse is carried out on the basis of the Material Acceptance Certificate (form 0315004) or the Requirement Invoice (form 0315006).

If office supplies are taken into account as part of fixed assets, then their transfer should be reflected in the Act on the acceptance and transfer of fixed assets (except for buildings, structures) (f. 0306001) or the Act on the acceptance and transfer of groups of fixed assets (except for buildings, structures) (f. 0306031).

The issuance of office supplies to employees is carried out on the basis of the Statement of Issue of Material Assets for the Needs of the Institution (f. 0504210) (hereinafter referred to as the Statement).

Disposal of office supplies accounted for as inventories occurs at the actual cost of each unit or at the average cost. The chosen method is fixed in the accounting policy and is applied during the financial year.

The basis for the write-off of office supplies is the Act on the write-off of inventories (f. 0504230), the Act on the write-off of groups of fixed assets (except for vehicles) (f. 0306033). The act is drawn up by the institution’s commission for the receipt and disposal of assets and approved by the head; a Statement is attached to the said act.

The Journal of Operations for the disposal and transfer of non-financial assets (f. 0504071) is intended to record transactions on disposal and transfer of material inventories.

Accounting. In accordance with the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated December 21, 2011 N 180n, expenses for the purchase of office supplies included in materials are included in articles 340 “Increase in the cost of inventories”, 310 “Increase in the cost of fixed assets "

The purchase of office supplies by budgetary and autonomous institutions is reflected in accordance with Instructions N 174n <3>, N 183n <4> in the following correspondence accounts:

<3> Instructions for the use of the Chart of Accounts for accounting of budgetary institutions, approved. By Order of the Ministry of Finance of Russia dated December 16, 2010 N 174n. <4> Instructions for the use of the Chart of Accounts for accounting of autonomous institutions, approved. By Order of the Ministry of Finance of Russia dated December 23, 2010 N 183n.

Income tax. For profit tax purposes, the taxpayer reduces the income received by the amount of expenses incurred (clause 1 of Article 252 of the Tax Code of the Russian Federation). In this case, expenses are recognized as justified and documented expenses. Thus, documented costs for office supplies purchased through business activities are taken into account as part of other expenses (clause 24, clause 1, article 264 of the Tax Code of the Russian Federation).

Next, we propose to consider the operations of accounting for office supplies using examples.

Example 1 . An autonomous institution, through an accountable person, purchased office supplies (pens, folders, notepads) for a total amount of 5,900 rubles, including VAT - 900 rubles. These expenses were incurred at the expense of the institution’s own funds and are included in general business expenses (within the framework of activities not subject to VAT).

Example 2 . In July, a budgetary institution, using funds received from income-generating activities, purchased office supplies under a supply contract for a total amount of 12,390 rubles. (VAT was not presented by the supplier). In the same month, office supplies were issued to employees.

<*> The institution has established a procedure for writing off office supplies when issuing them from the warehouse to employees (materially responsible persons of structural divisions). Further accounting is carried out by these persons directly in the departments.

Example 3 . A budgetary institution, using subsidies received for the implementation of a state task, purchased 3 hole punches for a total amount of 4248 rubles. (VAT was not presented by the supplier). In accordance with the provisions of the accounting policy of the institution, office supplies, the service life of which exceeds 12 months, and the cost of which is 1000 rubles, are subject to accounting as part of fixed assets.

According to clause 373 of Instruction No. 157n, the transfer of hole punches to employees is reflected in off-balance sheet account 21 “Fixed assets worth up to 3,000 rubles inclusive in operation” on the basis of supporting primary documents (Vedomost) by changing the financially responsible person.

M.Volkova

Journal expert

“Institutions of physical culture and sports:

accounting and taxation"