Purchase act from an individual: sample design 2020

A supplier of a trading company can be not only an individual entrepreneur or a legal entity, but also an ordinary citizen - an individual. In practice, organizations usually purchase food products - meat, milk, vegetables, fruits, mushrooms, berries and other products that a person has grown or collected himself. Such cooperation is usually more profitable for companies due to low prices. In the article we will tell you how to fill out form OP-5 (purchase act), we will provide a form and a sample document.

Expenses on purchased goods can be accepted as a reduction in tax profit only if there is a documentary justification, such as a procurement act. Goskomstat provides a standard form of act OP-5; it is mandatory for those organizations that purchase products for use in public catering.

Where is the OP-5 form used at the enterprise?

The purchase act form is used by trading companies purchasing products from individuals. In practice, a purchase and sale agreement is concluded between a person and an organization, which stipulates the price and items of sale. At the time of the transaction, the procurement act is filled out in two copies - according to the number of parties involved.

The organization needs the act to present to the tax authorities as justification for classifying the costs of purchasing goods from the population as expenses.

The absence of a procurement act will not allow you to prove the fact of expenses, and, therefore, it will not be possible to reduce taxable profit. In order for the Federal Tax Service to accept the procurement act as a basis document, it is necessary to ensure its correct execution.

Requirements for filling

An act is drawn up in two copies at the time of purchasing products from an individual. One copy of the purchase act is given to the seller, the second remains with the buyer. Both acts must be signed by the employee who purchased the products and the seller.

The act must indicate the passport details of the person from whom the goods were purchased (full indication of the seller’s surname, name, patronymic, his passport details: series, number, by whom and when issued, as well as residential address).

If you purchase goods from an entrepreneur operating without forming a legal entity, you must indicate the number and name of the body that issued the certificate, and the code of the tax office that assigned the TIN.

Example. On August 1, 2010, Vostok CJSC acquired from T.G. Ivanova vegetables.

An individual is not an individual entrepreneur.

The organization purchased the following goods:

• 12 kg of potatoes at a price of 35 rubles. per kg;
• 25 kg of carrots for 22 rubles. per kg;
• 10 kg of onions for 18 rubles. per kg.

The total purchase amount was 1150 rubles.

Unified form N OP-5

————¬¦ Code ¦ ———- Form according to OKUD¦ 0330505 ¦JSC “Vostok”, Moscow, st. Academician Yangel, ———- ———————————————- according to OKPO¦ 02372510 ¦organization, address ———- 12, office. 1104 ¦————————————————- TIN ¦7715002011¦ ———- _______________________________________________________¦ ¦structural unit ———- Type of activity under OKDP¦ ¦ ———- Type of operation¦ ¦L————APPROVEDHeadGen. director——————position Orlov P.I._____________ ———————signature transcript of signature January 1, 2010″—” ————— —- g.———-T————¬¦ Number ¦ Date of the “document” of preparation: PURCHASE ACT ——— ———— ¦ 1 ¦ 01.08.2010¦L——— ————1—————————————————— ————place of purchase by manager 1 By me, ————- ———————————————, position surname, name, patronymic Ivanova Tatyana Georgievna purchased from ———————————— -------Full Name

Reverse side of form N OP-5One thousand one hundred fiftyTotal for the amount of —————————————————in words00_______________________________________ rub. —————- copy 46 07 013589 Mytishchi Moscow Department of Internal Affairs Passport: series —— N —— issued ——————————name of the authority that issued the passports in the region on March 15, 1987————————— ———— “—” ————— —- Moscow region, Mytishchi, st. Mira, d. 12, apt. 45Home address according to the passport: —————————————place of residence__________________________________________________________ Certificate of state registration of an entrepreneur carrying out its activities without forming a legal entity, N __________________ issued ________________________________name of the body_______________________________________ "__" ______________ ____ year that issued the certificate ——— —————¬to the name ___________________________________ TIN ¦ ¦last name, first name, patronymic L————————————————¬Code of the tax office that assigned the TIN ¦ ¦L—————— ——Certificate of the presence of a personal subsidiary plot (for residents of the Russian Federation) by the Fakel gardening partnership on May 01, 2010 —————————— “—” —————- —- name of the body that issued the certificate of Tatyana Ivanova Georgievna name ————————————————————last name, first name, patronymic Income tax withheld in the amount of ________________________________ in words ________________________________________________________________ rub. One thousand one hundred fifty Money in the amount of —————————— ———————in words00__________________________________________ rub. ——————- cop. Ivanova Ivanova T.G. received by the seller —————— ——————————-signature transcript of signatureProducts received _________________________________________________signature of the person who purchased the products and raw materials

Who fills out the procurement act?

There are two parties involved in the preparation of the OP-5 form:

• Seller – a person who sells his food products;
• Buyer – an organization that purchases goods from an individual.

The completed act confirms the fact of the transaction; for this, the required information must be reflected to the maximum extent possible, including the full details of the individual that correspond to reality, as well as his signature. A person’s refusal to indicate his passport details, enter his residential address or put his signature on the document will make the document invalid.

The procurement act, in fact, is an analogue of the TORG-12 consignment note, filled out for purchase and sale transactions between legal entities or individual entrepreneurs. In relation to the purchase of goods from individuals without the formation of an individual entrepreneur, the use of TORG-12 is not allowed, therefore a procurement act is drawn up.

Main purpose

Each company (and individual entrepreneur) has the right to purchase goods not only from legal entities (or other individual entrepreneurs), but also from private citizens. These products can be used in the future for any purpose:

• resale for the purpose of profiting from the difference in price;
• storage for a certain period for the purpose of further sale;
• direct use in production as raw materials (for example, the purchase of food products for the manufacture of other products).

In any case, citizens can purchase goods from:

• commercial enterprises (LLC, PJSC and others);
• individual entrepreneurs;
• non-profit companies for their own needs (for example, charitable, educational organizations, religious and public associations and others).

At the same time, they must be of proper quality, which is confirmed by relevant documents (for example, a veterinary certificate for meat).

The purchase is a normal sales transaction, so a corresponding agreement is drawn up. The parties can carry out a transaction one-time or periodically over a certain period of time. A so-called procurement act must be drawn up for the purchase and sale agreement, which confirms several facts at once:

1. The fact of concluding a purchase and sale transaction with a detailed description of the product - name, quantity, amount for each item and the total amount of the transaction.
2. The fact of transfer of a product from the seller (individual) to the buyer (legal entity or individual entrepreneur).
3. The fact that there are no complaints about the quality and quantity (package) of the buyer’s products in relation to the seller.

NOTE. Since the procurement act indicates an actually completed transaction, it is drawn up and signed only at the time of transfer of products, and not in advance.

Who signs the procurement act?

Each completed copy of Form OP-5 must have two signatures - the buyer and the seller. If the seller, an individual, for any reason does not want to sign the document, then the act will not have legal force and will not be accepted by the Federal Tax Service to justify the organization’s expenses for the purchase of food products.

On behalf of the seller, the signature is placed by the citizen himself or his representative, for whom the corresponding power of attorney will be drawn up. A representative of the organization, authorized to do so by the relevant document - an order or power of attorney, or a charter in relation to the manager, signs on behalf of the buyer.

Form and sample act 2020

Each company or individual entrepreneur has the right to independently decide which form is more convenient to use:

1. There is a unified form No. OP-5, which until recently was used everywhere as a single option.
2. You can also develop a sample yourself, taking into account the specific features of the procurement process.

The following is a blank form of a single form - it can be used as a sample when drawing up your own version of the procurement act.

And here is the finished sample:

As for your own form, when developing it you should take into account that the document should contain at least the following information:

• purchase amount;
• signature, transcript of the signature of the head of the enterprise;
• Date of preparation;
• who is responsible for the transaction (last name, first name, patronymic in full and job title);
• information about the seller (full name, passport details, registration address, TIN);
• what goods (products) were purchased - in tabular form (name, quantity, amount for each item and total transaction cost);
• total amount in words;
• the seller’s signature stating that the money was received in full;
• the buyer’s signature indicating that the products of proper quality were received in full.

You can use the following form as a basis:

And here is a finished sample, which can also be used as one of your own options.

The document is always drawn up in 2 original copies - one remains with the seller, the other with the buyer. Both copies have the same legal force and can be used as primary or additional evidence in legal proceedings. The use of a seal is optional - if the company does not use imprints in its work, then it is enough to only put a signature on it.

What documents are used to fill out the procurement act?

The purchase act is drawn up in addition to the contract or agreement concluded between the buyer and the individual selling his goods. At the same time, the terms of the agreement stipulate the fact of execution of the act.

The transaction involves the movement of goods from the seller to the buyer and the transfer of money in the opposite direction.

A signed procurement act confirms the acceptance and transfer of goods; the movement of money can be confirmed with a receipt. Moreover, it is not necessary to draw up a separate document; a receipt for receipt of money is included in the content of the standard form OP-5. It is filled out by the seller at the time he receives money for his goods.

If the procurement act is drawn up according to your own developed form, then you can provide a section with a receipt in the form. If there is none, then the individual, after receiving money from the organization, will need to write in his own hand the text of the receipt of payment and certify it with his signature.

For settlements with the seller, the representative of the organization is usually given cash on account, the expenditure of which he then provides a report on. Therefore, in addition to the specified documents, you will have to fill out an advance report.

Additionally, the purchasing organization draws up an act of acceptance of the goods into the warehouse. You can use the standard TORG-4 form; this document is used to justify the acceptance of goods purchased without a supplier’s account for storage in the enterprise’s warehouse. This act is drawn up in two copies - for the warehouse storekeeper and the accounting department.

Sample purchase act from an individual

" Supporting documents

Purchasing act. Form OP-5

A procurement act is a document that is drawn up in the event of the purchase of certain products from the population. This document has a specialized form OP-5, which was approved by the legislation of the Russian Federation, as well as a code according to the OKUD classifier 0330505.

This document is drawn up in two copies at the time of direct purchase by a certain representative of the organization of agricultural products from the seller (his role is played by the population). The document must indicate the name of the seller, as well as the buyer (if one of the parties is an individual - last name, first name and patronymic), TIN of the enterprise, a list of inventory items that are in fact transferred from one party to the other , legal addresses of the parties, as well as signatures of the parties who are directly involved in the purchase and sale of products. Both documents are signed by both the seller and the buyer. These same persons retain one copy of the documents.

Drawing up a procurement act of form OP-5 is necessary to record the fact of the purchase of goods by an individual in order to avoid possible claims from both the buyer and the seller.

Purchasing act. Form No. 60

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November 28, 2014 Purchase act from an individual - an ideal example

Why do you need a purchase act?

Companies often purchase food products, raw materials and materials from ordinary citizens.

To record such a transaction, you will need certain documents. And the costs will have to be confirmed for both tax and accounting purposes (clause 1 of article 252 of the Tax Code of the Russian Federation, part 1 of article 9 of the Federal Law of December 6, 2011 No. 402-FZ).

First of all, you need to draw up a written purchase and sale agreement with the seller. This may be a separate contract. But it is more convenient to draw up a procurement act, which may well act as both a primary contract and a full-fledged contract at the same time. After all, the form of the contract can be any. The main thing is that both parties sign it (Clause 2 of Article 434 of the Civil Code of the Russian Federation).

How to draw up a purchase act

You can draw up a purchase act in any form.

Recommendations for completing the OP-5 form

The standard form OP-5 is filled out on both sides:

• On the front side there is a header part for reflecting general information and a tabular part for entering a list of purchased goods;
• The reverse side contains the details of the seller, a receipt for receipt of payment, as well as a place for signatures by the parties.

The header section displays the following data:

• Details of the buyer's company - name of the legal entity, address, OKPO, INN, division, type of activity and transaction code;
• Number and date of the procurement act - the date must coincide with the day of the transaction, the number is set independently, and there should not be repetitions within the same reporting period;
• Position and full name of the person representing the buyer’s organization;
• Full name of the individual seller (the remaining details of this person are filled out on the reverse side of the procurement act).

The table is filled in as follows:

All purchased items of goods are listed sequentially in a table, based on the results of which the total amount of the transaction is summed up.

Filling out the reverse side of form OP-5:

• Total amount in capital form;
• Seller's passport details;
• Seller's home address;
• If the seller is an individual with the formation of an individual entrepreneur, then the details of the business registration certificate are filled in;
• If goods grown on your own farm are to be sold, then details of documentary evidence of the presence of a personal farm are indicated;
• The amount of money accepted by the seller from the buyer;
• Signatures of the parties.

Contract for ordering from an individual

If in accordance with Ch. 30 of the Civil Code of the Russian Federation, draw up a sample; a purchase contract from an individual must include the following data:

1. Information about the purchased products (name, quantity, description and cost).
2. Rights and obligations of the parties (terms of payment and sale).
3. Details (for the seller: full name, passport details, address, INN, account number).
4. Signatures of the parties to the transaction.

As a basis, you can take one of the standard contracts that are presented on the EIS website.

Errors in filling out form OP-5

The purchasing company must make sure that the procurement act is drawn up correctly, without errors, otherwise the Federal Tax Service may not accept this document, and it will not be possible to include expenses in reducing taxable profit.

Errors in filling out may be due to insufficient information about the seller. Passport details and residential address must be included. If this information is missing, the tax office will refuse to accept the act. If the details are filled out, but after verification it turns out that the specified passport was not issued, or the individual does not live at the given address, then the Federal Tax Service will also refuse to accept the act.

Another mistake that is not allowed in filling out the purchase act is the absence of the seller’s signature. A person selling his goods to an organization must sign the deed form. If there is no signature, then the act does not need to be submitted to the tax office; it will not be accepted. In this case, the organization will have to collect other documents that can confirm the transaction.

Sometimes in such situations, the buyer tries to sign for the seller by forging his signature, but it is better not to do this; an examination will easily reveal the forgery.

You also need to pay attention to the goods being purchased, or rather to their quantity. An organization purchasing products from the population must understand that you can only buy the quantity that an individual is able to collect or grow on their own. For example, purchasing tons of nuts from an individual is not possible; a person is not able to collect tons of nuts. The tax office monitors this moment and may refuse to accept the procurement act and expenses for it if the volumes of goods purchased seem suspicious.