Barter agreement between parties. Agreement for mutual provision of services - sample

Is mutual provision of services barter, barter, or something else?

Services, according to Art. 128 of the Civil Code of the Russian Federation, relate to objects of civil rights. Transactions related to the provision of services for a fee are governed by the provisions of Chapter. 39 Civil Code. So, according to paragraph 1 of Art. 779 of the Civil Code, under a concluded agreement for the provision of services, one party (the contractor) undertakes to perform the ordered service, and the second (the customer) undertakes to pay for it.

Similarities to barter

But in an agreement for the mutual provision of services, instead of payment, one counterparty provides a reciprocal service to the other. This calculation procedure is typical for barter transactions, when the parties voluntarily exchange services of equal value (or unequal value with the condition of additional payment).

At the same time, it should be immediately clear that the reciprocal provision of services (as opposed to the exchange of goods) is not regulated by the provisions of Chapter. 30 and 31 of the Civil Code, that is, it is not the subject of an exchange agreement. Since in paragraph 1 of Art. 567 of the Civil Code (barter agreement) indicates only the obligation of the parties to exchange goods, and there is not a word about the exchange of services. Moreover, paragraph 1 of the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation “Review of the practice of resolving disputes under barter agreements” dated September 24, 2002 No. 69 directly states that the exchange of goods for a service of equal price does not apply to the barter agreement.

Analogy with me

By analogy with the legal relationship of barter (clause 1 of Article 568 of the Civil Code), we can conclude that if the contract does not specifically indicate an additional payment, it should be borne in mind that services of equal value are subject to exchange. In this case, the price may not be indicated in the contract, although this may cause problems with taxation, since it will be impossible to determine the taxable base.

Having analyzed the above, it can be stated that the legal basis of the agreement for the mutual provision of services is not regulated by law. But, based on the principles of freedom of contract, partners can conclude an agreement not provided for by law, applying the rules on the analogy of the law to legal relations in this transaction (clause 2 of Article 421 of the Civil Code).

This means that agreements for the mutual provision of services are mixed and contain provisions characteristic of transactions for the provision of paid services and exchange. That is, the reciprocal provision of services by the parties is barter, but is not barter.

Appendix to the barter agreement

State the p... of the agreement as follows: “__. ____________________” (and write a new version of this paragraph); 2.

In the practice of tender procedures, there is often a need to conclude an additional agreement to the contract.

The change in the terms of the contract is regulated by Part.

1-7 tbsp. 95 of Law No. 44-FZ. Let's consider the main conditions under which it is possible to make changes to an already concluded contract: Condition 1: if the possibility of changing the terms of the contract was provided for in the procurement documentation, and in the case of a purchase from a single supplier (contractor, performer) - in the contract.

In appendices 1 and 2 to this agreement, on the basis of prices established in accordance with current pricing methods, the following are respectively indicated: - the total cost of goods transferred to each of the Parties - the assessment of each product separately. 1.5. The goods must be shipped in packaging that corresponds to the nature of the goods being supplied, its safety during transportation, taking into account its possible transportation by various modes of transport.

Products must meet state standards in quality.

Contents of an agreement for the mutual provision of services (barter) - sample

So, we have realized that we are dealing with a mixed contract. Now let’s establish what provisions need to be provided for it to work and be understood by the parties to the transaction.

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First, partners should establish and spell out the subject of the agreement. This is mutual provision of services to each other.

You can download a sample agreement for the mutual provision of services on our website. This will simplify the work of drawing up your own agreement, taking into account the individual characteristics of the transaction.

What are the important terms?

Important conditions to indicate in the contract include the procedure for determining the outcome of the transaction. Thus, it is advisable to specify what the reporting document will be based on the results of the execution of the contract - for example, it could be an act of provision of services, in which the parties confirm that everything was completed in full and within the agreed time frame.

If services of unequal cost were mutually provided, then the act should separately highlight the amount of the additional payment and indicate the counterparty who must pay it to his partner. In order to avoid controversial situations, the agreement drawn up by the parties must initially (at the drafting stage) specify the procedure for additional payment.

At the same time, it is important to describe the mechanism for calculating the cost of services provided and its validity. Also in this context, the point about documenting the results of the transaction is no less important, so that there are no later controversial situations about the impossibility of confirming in court the fact of the exchange of services.

Dispute resolution procedure

When concluding a transaction for the exchange of services of unequal value, it is necessary to be prepared for the possibility of disputes arising in determining their price and the amount of surcharge not only between counterparties, but also on the part of the tax authorities. Thus, fiscal officials may have questions about pricing in a barter transaction.

The contract should provide for a claims procedure for resolving disputes. It is also necessary to clearly state the responsibilities of the parties, indicating penalties in the event of failure of one of them to fulfill their obligations.

***

An agreement for the mutual provision of services refers to mixed forms of agreement - in it one can find provisions applicable to transactions of exchange (barter) and paid provision of services. The simplest transaction in terms of execution and execution will be one in which the parties exchange services of equal value.

In any case, in order to avoid controversial situations, counterparties must spell out all the important points in the contract: a description of mutual services, the procedure for accepting them, documenting the results of the transaction, the procedure for determining the price of services and the amount of additional payment if services of unequal value are exchanged.

Samples of commercial proposals for the provision of services

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Legal grounds

The main regulatory documents are considered to be:

1. Civil Code of Russia.
2. Federal Law “Concerning the Fundamentals of State Regulation of Foreign Trade Activities.”

It is in them that basic theoretical information is displayed.

What is a barter agreement?

A barter agreement has many nuances that you need to be aware of in order to minimize the risks of various misunderstandings.

If there are any errors or typos, the document may be considered invalid.

Barter agreement

BARTER AGREEMENT No.

g. "" g. in a person acting on the basis, hereinafter referred to as "Party 1", on the one hand, and in a person acting on the basis, hereinafter referred to as "Party 2", on the other hand, hereinafter referred to as "Parties" ", have entered into this agreement, hereinafter referred to as the "Agreement", as follows:

SUBJECT OF THE AGREEMENT

1.1. Party 1 undertakes to supply Party 2 with quantities at a price totaling rubles.

1.2. Party 2 undertakes to accept and ship according to the details of Party 1 in quantities at a price totaling rubles.

1.3. The quality of the product must correspond.

PROCEDURE FOR DELIVERY OF GOODS

2.1. The goods are transferred at the location of the receiving party. From this moment on, the obligation to deliver and transfer ownership is considered fulfilled.

2.2. Delivery is made at the expense of .

2.3. Delivery is made.

DELIVERY AND TRANSFER TIMES

3.1. Party 1 undertakes to deliver to Party 2 within a year.

3.2. Party 2 undertakes to deliver to Party 1 within a year.

OTHER CONDITIONS

4.1. The parties are mutually responsible for non-fulfillment or improper fulfillment of their obligations under this agreement.

4.2. All amendments and additions to this agreement are valid only if they are in writing and signed by both parties.

4.3. Neither party has the right to transfer its obligations and rights under the contract to a third party without the written consent of the other party.

4.4. This agreement has been drawn up in two copies, one for each of the parties. Both copies have the same force and meaning.

FORCE MAJEURE

5.1. The parties are released from liability for partial or complete failure to fulfill obligations under this agreement if this failure was a consequence of force majeure circumstances that arose after the conclusion of this agreement as a result of extraordinary circumstances that the parties could not foresee or prevent.

ARBITRATION

6.1. All disputes and disagreements that may arise under the agreement and in connection with it must be resolved through negotiations between the parties.

6.2. If the parties do not reach an agreement, then such disputes should be referred to arbitration court.

LEGAL ADDRESSES AND BANK DETAILS OF THE PARTIES

Side 1

• Legal address:
• Mailing address:
• Phone fax:
• INN/KPP:
• Checking account:
• Bank:
• Correspondent account:
• BIC:
• Signature:

Side 2

• Legal address:
• Mailing address:
• Phone fax:
• INN/KPP:
• Checking account:
• Bank:
• Correspondent account:
• BIC:
• Signature:

>Barter agreement

Agreement for the exchange of goods for services sample

Attention

Based on the results of the fulfillment of mutual obligations, an act is drawn up and signed by the Parties. 5. RESPONSIBILITY OF THE PARTIES 5.1. For delay in fulfilling obligations, the guilty Party shall pay a fine in the amount and a penalty for each day of delay in the amount of % of the cost of the goods not transferred.

5.2. For the transfer of low-quality goods, the guilty Party pays a fine in the amount of % of the cost of the low-quality goods. 5.3. Penalties are paid in monetary terms. By agreement of the parties, all penalties can be paid by additional transfer of goods specified in this agreement in the amount of the sanctions. 5.4.

Peculiarities

To better understand the essence of barter transactions, it is recommended to refer to the legal framework for regulating this procedure. Thus, among the relevant acts, the Civil Code of the Russian Federation and Federal Law 164 “On the fundamentals of state regulation of foreign trade activities” stand out.

According to Russian law, signing a barter agreement entails an exchange of equal value and transfer of ownership rights in one item (or a certain number of one item) to another. At the same time, there is some difference between a barter transaction and the conclusion of an exchange agreement. The corresponding difference concerns the need to use means of payment. A barter agreement excludes demands for payment of funds for the item provided in exchange. The subject of a barter agreement can be goods, works, services, or results of intellectual work.

According to general rules, the formalization of barter relations involves long-term cooperation of the parties on the basis of a written one-time barter agreement, without signing additional documents. At the same time, in accordance with the content of Article No. 159 of the Civil Code of the Russian Federation, the parties to the agreement have the right to conclude a transaction without documentary support, that is, orally (an infrequent case in such matters, unlike, for example, a property insurance contract, which should only be drawn up in writing).

Since a barter agreement is a type of exchange agreement, for a better understanding of the essence of a barter transaction, it is recommended to consider the characteristic features of this agreement. These include:

• Items to be exchanged under a barter agreement must be of equal value. Otherwise, the owner of a lesser-valued product (object, service) will be required to compensate the difference. This is evidenced by article number 568 of the Civil Code of the Russian Federation;
• In most cases, ownership of the items exchanged arises simultaneously and immediately upon their transfer to the new owners, unless otherwise specified in the text of the barter contract or in the law. This is evidenced by article number 570 of the Civil Code of the Russian Federation;
• Based on the content of Article No. 328 of the Civil Code of the Russian Federation, goods, services, and works to be exchanged are transferred by the parties within a strictly specified period, indicated in the barter agreement. Failure to comply with this obligation by one of the parties to the transaction allows the second party to the agreement to suspend the exchange, cancel the contract or demand compensation for losses incurred.

Barter agreement form

Due to the lack of legal regulation, the form of the barter agreement is not defined. Thus, barter falls under Art. 159 of the Civil Code of the Russian Federation, which establishes that an agreement, in the absence of legal requirements for its mandatory written form, can be concluded in any form convenient for its parties. This means that a barter agreement can be written, oral or notarial.

To avoid possible difficulties resulting from the exchange, it is recommended to adhere to a simple written form of the agreement. The text of the contract must indicate:

• characteristics of the things (services) exchanged;
• obligations of the parties to fulfill contractual terms;
• when exchanging multiple names of goods, the distinctive features of each name, grade, quality, technical characteristics, etc. should be indicated.

It is extremely important that the contract contains notifications of the quality of the exchanged items and their suitability for further use (if the item is subject to use). When exchanging items of certain artistic or intellectual value, it would be useful to include in the contract notifications regarding the authenticity of the item.

When bartering (exchanging) intangible goods, for example, services or the fruits of intellectual labor, the following must be stipulated:

1. terms of execution of services (works);
2. grounds for determining the quality of work performed;
3. expert assessment of intellectual products, etc.

How to apply?

According to general rules, barter transactions are formalized in writing, which implies the need to draw up and sign a corresponding bilateral agreement. Being an official document, a barter agreement must contain provisions reflecting the terms of interaction between the parties to the transaction. In most cases, the contract is drawn up in one document. However, there are situations when a barter contract includes a set of additional agreements and documents, combined under the name of a barter agreement. Such documents are drawn up to implement international agreements if the partners are participants in international economic relations.

For a document to have legal force, the contents of the barter agreement must comply with legal requirements:

• The details of the participants in the barter transaction are specified, including passport details (if these are individuals) and the name of the organization (if these are legal entities);
• The date of execution and identification number of the agreement must be noted;
• The parties must agree and note the duration of the barter agreement;
• If the subject of a barter transaction is a product, it is necessary to describe the list of products being exchanged, the quantity and quality, the cost of the product (if several types of goods are subject to exchange at once, it is necessary to clarify the price of each separately), the terms and conditions for the transfer of the products being exchanged;
• If the subject of a barter agreement is services, work or results of intellectual activity, then their cost, terms for the provision and completion of work and services must be indicated;
• Listing the list of documentation that is attached to the contract to confirm the fact of transfer of goods, performance of services, performance of work;
• The text of the document specifies the responsibility of the parties for non-compliance or improper fulfillment of the terms of cooperation, as well as the procedure for resolving possible disagreements;
• It is also recommended to note the circumstances confirming the fact of non-compliance or improper fulfillment of the terms of the contract, for reasons that do not depend on the will of the parties;
• At the end of the barter agreement, the details of the parties to the agreement are duplicated, as well as their signatures and seals are affixed (if these are legal entities).

Service barter agreement

In accordance with the provisions of Russian legislation, the subject of a barter transaction can be services. Unlike a contract for the provision of services, a barter contract does not involve the exchange of services for monetary compensation, but the exchange of an equivalent service for a service or services of unequal value, the difference between which will subsequently be compensated. This feature distinguishes a barter agreement not only from an agreement for the provision of services, but also from an exchange agreement, since the subject of an exchange agreement cannot be services.

The content and structure of a service-to-service barter agreement must comply with standard requirements. Thus, the text of the document must contain the following points:

• Details of the participants in the barter transaction;
• Contract date and number;
• A complete and accurate description of the type or types of services to be exchanged;
• Cost and amount of additional payment, if required;
• If there is a need, the parties determine in the text of the barter agreement who and how will be the first to fulfill the terms of the contract, and who will be later;
• Validity period of the document;
• Responsibility;
• Signatures and seals (if required) of the parties to the transaction.

Agreement on barter of goods

In general, a goods barter agreement includes a standard list of clauses and conditions. At the same time, it should be borne in mind that a barter transaction, the subject of which is a product, implies the need to clarify mandatory information. Thus, the agreement must contain the following information:

• Reliable, complete and accurate information about all categories of products that are subject to exchange - model, quality, quantity, characteristic features;
• Indication of the total price of the product and the cost of individual product categories;
• Clarification of the rules and features of product labeling and packaging, as well as the language in which the accompanying documentation for the product should be drawn up;
• Coordination of the order, delivery time and notification of product arrival. When notifying the second party about the arrival of the goods, the sender is obliged to inform: the place and date of shipment, the method of shipment (rail, sea, land or water transport), the name and quantity of the goods;
• It is recommended to include in the text of the agreement on barter of goods the clause “Responsibility of the parties” in order to provide for penalties that will be applied to the violator of the terms of the barter transaction. For example, the amount of penalties, conditions and procedure for replacing products if they do not meet the stated requirements, agreeing on the terms of additional delivery.

The barter agreement must be accompanied by a list of documentation that will confirm the fact of the transaction and a description of the goods transferred under the barter agreement.

Property barter agreement

In accordance with the content of the Civil Code of the Russian Federation, a property barter agreement is an analogue of an exchange agreement. These types of bilateral agreements can be formalized either in written or oral form. In the second case, we are talking about items of property whose value does not exceed ten thousand rubles. Failure to comply with the rule established by law entails the invalidity of the transaction.

The subject of exchange can be apartments, houses, land plots, garages and other buildings that are in the same price category. Otherwise, the parties to the barter transaction must agree to compensate the difference.

Structure and content of a property barter agreement:

• Complete and reliable personal and contact information;
• Indication of the items of the barter transaction and their careful description - address, total area, floor, number of rooms, model and technical characteristics, if it is a car;
• Enumeration of a list of persons who have ownership rights in relation to the exchanged property;
• The cost of the items of the property barter agreement and the mandatory indication of the conditions for compensation of the difference if the market price of one object exceeds the market price of another;
• The procedure and timing of the transfer of property;
• If desired, the participants in a barter transaction have the opportunity to stipulate in the text of the agreement the need to comply with any obligations of each party. If the counterparties have agreed on this, the list of responsibilities of the participants should be reflected in the document;
• At the conclusion, the barter agreement is dated and signed by both parties.

Ownership rights to the exchanged property objects arise immediately after the transfer of the objects of the property barter agreement and always simultaneously. In order to carry out state registration of the agreement and obtain a certificate of ownership of the property, new owners must contact the territorial department of Rosreestr with a package of relevant documentation and pay a state fee. The list of documents varies depending on the subject of the barter agreement.

In general, the list of acts includes:

• Identification of each party to the barter transaction;
• Agreement on property barter in the amount of three copies;
• Acts certifying the existence of rights to the property being exchanged;
• Statement;
• Receipt for payment of state duty.

The period allotted for state registration is five days if the submitted acts were certified by a notary or ten days in the standard case.

Essential terms and sample

In order for the agreement to function smoothly and bring real benefits to the parties to the transaction, it is necessary to draw it up in accordance with the generally accepted model. Here are the points this document includes.

1. In the center at the top is the number value of the paper and its name.
2. The line below on the left is the name of the city, on the right is the current date.
3. The following is a description of the parties involved in the transaction. Full names, positions, and the fact that a contractual agreement has been reached between the parties “on the following” are indicated.
4. Subject of the agreement. The first thing that attention is paid to in the process of drawing up an agreement is the establishment and prescribing of the subject part. It sets out the obligation to provide certain services within a certain time interval.
5. Rights and obligations. A set of restrictions and powers vested in both parties is prescribed. Typically, rights include changes and proposals, as well as withdrawal of services. There are many more responsibilities and they consist of fulfilling conditions, providing reports, and paying for services rendered.
6. Cost and payment procedure. The cost of services provided by both parties is assessed, and the norms and procedures for making the appropriate payment for them are determined.
7. Liability and force majeure. It is assumed for non-fulfillment or poor performance of duties, and the prevention of unforeseen circumstances also plays an important role.
8. The procedure for resolving controversial issues. It is indicated that the solution is carried out through peaceful negotiations.
9. Duration of operation. Describes the time of entry into force and termination. The procedures for making changes are regulated.
10. Conclusion. A set of other conditions and appendices to this document is indicated. As a result, addresses and other details regarding certain parties are indicated.

Barter and its features

Barter transactions, without the participation of funds, are carried out mainly by long-term permanent partners, the level of business trust between whom is high. This means, in essence, the netting of obligations that are repaid by simple commodity exchange. Barter related to exports (imports) is not usually converted into a monetary equivalent.

Barter can be closed or open. In the first case, partners enter into a bilateral agreement for the exchange of goods, negotiate the quantity of goods or services, and at a certain time implement their agreements. Such an agreement cannot be extended, since after completion of the exchange all obligations under it are considered fulfilled.

In the second case, several firms participate in the transaction, one of which exchanges with others in various quantities and proportions to its own goods (services). Such transactions are usually extended over time.

There is also the so-called electronic barter, when a businessman turns to the services of electronic services on the network to select the most profitable barter offers for himself. The exchange partner is selected automatically.

Proposal for interaction with barter services sample agreement

Attention users!

Approximate sample). This commodity exchange agreement (barter transaction) is concluded between the participating parties: Lesnaya Apiary LLC, hereinafter referred to as Party-1, represented by Director Toptygin Mikhail Mikhalych, acting on the basis of the charter on the one hand, and Russian Fairy Tale LLC, referred to subsequently, Party-2, represented by Director Maria Ivanovna Starikova, acting on the basis of a power of attorney on the other, entered into this agreement as follows. 1.

Kinds

A barter agreement may contain various conditions according to which barter takes one form or another. It will differ from the direct exchange of goods and services:

1. Counter purchases. It does not provide for the direct exchange of goods and services, nor does it provide for direct monetary payments. The partner accepts the goods from the company and sells them as his own. The proceeds are used to purchase other goods in which the company is interested. Such transactions are common in foreign trade.
2. Counter deliveries. Exchange of goods of equal value. Economists consider counter deliveries not just barter as an element of counter trade, but barter extended over time. For example, the terms of delivery of goods for one of the parties are agreed upon by contract, but not for the other. The return delivery by barter, according to the approved conditions, will occur later, the conditions are approved by an addition to the previously concluded agreement, or by a new agreement. If the gap between the first and second circumstances is more than 1/2 year, there is a counter-delivery.

On a note! In foreign trade practice, the maximum period between barter deliveries is considered to be six months.

3. Rent by barter. One of the parties provides production facilities, premises, and the other party provides services or goods. The services may include the complete or partial repair of the provided fixed assets.
4. Tolling, or raw material-product exchange, raw material tolling agreement. One party provides raw materials, and the other processes them and then returns the finished product. The supplier pays for the processing. An agreement may be part of the scope of barter relations when there is an offset of goods (for example, the processor takes part of the product or raw materials as payment). However, payment can also be made in money.

Partnership agreement

All notices and communications must be sent by the Parties in writing. 3.7. Unilateral termination of this Agreement is permitted provided that the Party terminating this Agreement notifies the other Party thirty calendar days in advance. 3.8. All disputes and disagreements arising between the Parties on issues are not found their resolution in the text of this Agreement, are resolved through negotiations. If disputes and disagreements cannot be resolved through negotiations, they are resolved in the Arbitration Court of _______. 3.9. In all other respects that are not provided for in this Agreement, the Parties are guided by the current legislation of the Russian Federation. 3.10. After signing this Agreement, all preliminary negotiations on it , correspondence, preliminary agreements, protocols of intent on issues related in one way or another to this Agreement lose legal force.

Legislative basis of barter transactions

Barter, as mentioned above, is common in the foreign market, however, internal exchange of this kind also takes place. First of all, barter, according to the Civil Code of the Russian Federation, is an exchange operation (Chapter 31), and the agreement is called an exchange agreement (Article 567). According to the Civil Code, one party transfers goods to the other party in exchange for goods. There is no mention of money here, which is logical, because we are talking about commodity, barter exchange.

At the same time, the Civil Code proposes to consider barter a type of purchase and sale, with reference to the rules of Chapter. 30 of the Civil Code (each party is both a seller and a buyer). Further Art. 568 develops this idea, and clause 2 determines that a monetary equivalent may be involved in an exchange agreement if “the goods being exchanged are recognized as unequal,” and requires the difference in price to be repaid.

Foreign economic activity in relation to barter transactions is regulated by Federal Law No. 164 “On the fundamentals of state regulation of foreign economic activity” dated 12/08/2003 (Chapter 10). In particular, it prohibits barter exchange in relation to goods (services) or intellectual property that are prohibited from trade by the same Federal Law, in the “usual” way using the monetary equivalent. The main provisions of the chapter are consistent with the norms of the Civil Code discussed above.

Control over foreign trade activities in the field of barter transactions is legalized, with reference to the Federal Law, “Rules for the implementation of control over foreign trade barter transactions...” (post. Regulation No. 1207 dated 22/11/12).

Barter trade agreement

Agreement for the exchange of goods However, unlike a purchase and sale agreement, the peculiarity of an exchange agreement is that on its basis there is no movement of funds in cash or non-cash form, but an exchange of one product for another. According to the definition contained in the Civil Code, under a barter agreement, each party undertakes to transfer ownership of one product to the other party in exchange for another product, Art.

The civil legislation of the Russian Federation considers an exchange agreement as a civil contract, according to which each party is obliged to transfer one item into the ownership of the other party in exchange for another.

The exception is barter transactions concluded to fulfill international agreements.

The contract must clearly define: Only after the presentation of this passport to the customs authorities is customs clearance of goods transported across the customs border of the Russian Federation to fulfill a barter transaction carried out.

The procedure for registration and accounting of passports of barter transactions was approved by the Ministry of Foreign Economic Relations of the Russian Federation N 10-83/3225, the State Customs Committee of the Russian Federation N 01-23/21497, the Ministry of Finance of Russia N 01-14/197 03.12.1996. In accordance with the specified Procedure, a barter transaction passport is a document intended for control and accounting of barter transactions carried out by Russian persons in accordance with concluded foreign economic agreements.

The following documents must be attached to the application: When conducting barter transactions, Russian persons must present the exported goods for an expert assessment of quantity, quality and price. In accordance with paragraph.

A barter agreement is a type of exchange agreement. In barter exchange, ownership rights are transferred without the use of means of payment.

A barter agreement must meet the following requirements: Goods that are subject to exchange under a barter agreement must be of equal value. When concluding this agreement, the parties must indicate its validity period.

It seems that a barter (commodity exchange) agreement cannot be associated with the use of money or means of payment, since this contradicts the essence of the exchange agreement. The features of the content of a barter (commodity exchange) agreement include the following. 2. The right of ownership to the goods that are exchanged, unless otherwise provided by the contract or law, is acquired by the parties simultaneously after they have fulfilled their obligations to transfer the goods (Article 570 of the Civil Code of the Russian Federation).

A commodity exchange (barter) agreement is an agreement in accordance with which each party undertakes to transfer the property of the other party in exchange for another product.

also defined in Appendices 1 and 2. Each package must be enclosed with a detailed packing list in Russian and other languages, which indicates: a list of packed items, quantity, package number, gross and net weight, name of the Parties to this agreement and the agreement number. Each package must be marked in Russian and in other languages ​​with indelible paint, as specified in Appendices 1 and 2 to this agreement.

The party supplying the goods sends the technical and shipping documentation specified in Appendix 4 to this agreement, as well as an invoice in copies for keeping operational records by the Parties of the progress of fulfillment of obligations.

The Party supplying the goods is obliged to notify the Party receiving the goods within days about the shipment of the goods.

Accounting

The Civil Code of the Russian Federation (Article 570) establishes a general rule: companies can simultaneously become owners of the barter item (for example, goods) only after both parties have received the goods, unless otherwise specified in the contract. In a situation where a company received goods through barter, but has not yet released the goods to the third party, it is not the owner of the goods received. The contract must specify the value of the goods intended for barter.

Taxes are calculated based on these indicators. VAT calculated at the book value is subject to deduction. If the goods are registered at a price lower than the contract price, VAT is additionally charged and applied to other expenses of the company.

On OSNO, revenue accounting for the purposes of BUT for barter can be done both by shipment and by payment:

1. Upon shipment, the moment of receipt of income will be the day of shipment and delivery of documents for the shipment to the buyer for payment.
2. The cash method determines the moment of repayment of the debt for the supply by the date of receipt of revenue for the goods. With barter, the “revenue” will be the goods received under the contract from the partner. The buyer's receivables will be paid not in cash, but in goods.

The company that shipped the goods first, but has not yet received the goods in return, cannot recognize revenue from the shipment until the transaction is fully completed in the account. 90.

It is advisable to post Dt 45 Kt 43, 41, 10, etc. and wait for the transaction to be completed. When the exchanged goods are received, a posting is made Dt 90 Kt 45. Settlement by barter Dt 60 Kt 62 should be reflected.

Incoming products or other barter items are accounted for as standard, depending on the type of value: Dt 10, 41, etc. Kt 60.

If the goods have been received by barter, but the return shipment has not yet occurred, the values ​​are reflected behind the balance sheet on Dt 002, until the transaction is completed, and then capitalized using standard transactions. VAT on barter can be reflected on account 19 and presented for deduction.

Barter agreement in 2020 - what is it, sample, services, goods, between legal entities

Yuri Meshcheryakov September 24 Sometimes it turns out that you simultaneously act as a buyer and seller for the same partner. In such cases, it is much more convenient to pay not in cash, but in goods or services. In addition, netting is convenient when repaying mutual debts with a counterparty.

Find out in the article how to formalize such transactions and how to calculate the amount of tax under the simplified taxation system. Barter exchange Barter is enshrined in the Civil Code of the Russian Federation as an exchange agreement. Conclude an exchange agreement for the supply of your goods to the counterparty, and in return you will receive goods from his assortment. It is more convenient to use an exchange agreement when exchanging goods of the same value.

Legal grounds

Posting example

Let, under an exchange agreement, company A transfer finished products to company B - 3 car vacuum cleaners, in exchange for transportation services. The barter amount is indicated in the contract at 7,500 rubles, the cost of the MC is recognized as equal to the cost of services. The cost of manufacturing 3 vacuum cleaners is 3500 rubles. Both companies are on OSNO, VAT is also shown in the contract.

Company A will make the following postings:

Upon shipment:

• Dt 45 Kt 43 — 3500 rub. — shipment of vacuum cleaners.
• Dt 76/VAT Kt 68 - 1144-07 rub. — VAT is charged on the cost of goods shipped under the contract (6355-93*18%, 6355-93+1144-07= 7500-00). From 2020, the basic VAT rate is 20%.

After transportation services have been provided with the signing of documents:

• Dt 20 Kt 60 - 6355-93 - transportation costs are allocated to main production.
• Dt 19 Kt 60.
• Dt 68 Kt 19 - 1144-07 rub. — presented and accepted for deduction of VAT on transport services.
• Dt 62 Kt 90 - 7500-00 rub. — revenue from the sale of vacuum cleaners is reflected (the transaction is completed, they are now owned by company B).
• Dt 90 Kt 45 - 3500-00 rub. — the costs of manufacturing vacuum cleaners were written off.
• Dt 90 Kt 76/VAT - 1144-07 rub. — VAT on sales is recorded.
• Dt 60 Kt 62 - 7500-00 rub. — offset is reflected.

Company B will make the following postings:

Dt 002 - 7500-00 - when shipping vacuum cleaners to his address.

After providing transportation services to partners:

• Dt 62 Kt 90 - 7500-00 rub., Dt 90 Kt 68 - 1144-07 rub. — revenue is recorded, VAT is charged on the sale of services.
• Kt 002 - 7500-00 rub., Dt 10 Kt 60 - 6355-93 rub. — vacuum cleaners are put on balance.
• Dt 19 Kt 60 - 1144-07 rub., Dt 68 Kt 19 - 1144-07 rub. — VAT is presented and accepted for deduction of VAT on the supply of goods.
• Dt 60 Kt 62 - offset is reflected.

On a note! If, according to the Civil Code of the Russian Federation, the difference in cost was reflected in the contract, the one to whose address the additional payment is made would reflect it on Kt 62 upon receipt to the bank account. The one who pays extra would use Dt 60, when debiting from the current account corresponding to him - Kt 51.

Main

1. A barter transaction, or the offset of obligations without the direct participation of a monetary equivalent, is called an exchange agreement in the Civil Code of the Russian Federation.
2. The Civil Code allows an additional payment for a transaction if the goods are recognized as unequal in value. Barter is often used in foreign economic activity and has a number of varieties in the form of counter deliveries, purchases, etc.
3. For foreign economic barter transactions, it is necessary to issue a barter transaction passport.
4. Barter is recorded in accounts corresponding to the type of goods, services and other exchange items being exchanged, in correspondence with accounts for settlements with counterparties.
5. Unless otherwise specified in the contract, both parties to the transaction acquire ownership of the bartered item only after the exchange is completed.

How to protect your rights

If your goal is to ensure the protection of your own rights and interests in the process of drawing up an agreement, you need to take care to comply with a number of rules.

1. Any force majeure circumstances , especially if it concerns a product that, unlike a service, can deteriorate or wear out.
2. All responsibilities must be described.
3. Plan the procedure for settlement activities so that each party receives a guarantee payment or exchange of goods/services on time.
4. Stipulate the delivery rules so that none of the parties to the transaction has to wait for the terms of the transaction to be fulfilled.
5. When applying to the judicial authorities, prepare a set of evidentiary documents, including a barter agreement.

Thus, a mutual contract is an agreement on the mutual provision of goods and services. The transaction is a narrow direction of barter, exchange. The legislation imposes a number of requirements on the evidentiary document being compiled that must be observed.

For more information about barter transactions, see the video below.

Rights and obligations of the Parties to the agreement

2.1. The parties are obliged:

• fulfill your obligations efficiently and in a timely manner;
• submit reports _____________________________________ (define deadline)
  .

2.2. The parties have the right:

• make proposals to improve methods of mutual work.

Cost of services

3.1. The Parties proceed from the fact that the cost of the services provided by each Party is equivalent.