That the shipment is without transfer of ownership. Sale of shipped goods after the transfer of ownership

The sales document is drawn up in the same way as a regular document for the sale of goods and services. The difference between such a document is in the postings that it generates. As you can see, account 45.01 is involved. After the conditions for the transfer of ownership have been met, we must carry out the transfer of ownership of the goods. We go Sales - Sale of shipped goods. We create a new document in which we indicate the Counterparty, the contract under which we transfer these rights and the document for the shipment of these goods. It is these goods from the shipment document that will fall into the transfer of ownership. It can be seen from the postings that account 45.01 is being closed for the cost of sales for DOS. And also Accounting for revenue from the sale of goods D62.01 - K90.01.1, that is, revenue is recorded only at the time of transfer of rights to the goods.

How to account for goods without transfer of ownership?

According to the general rule of civil law, the buyer's ownership of the purchased goods arises from the moment it is transferred by the seller. This procedure for the transfer of ownership is generally accepted in Russian practice and does not cause any particular problems in accounting. However, the Civil Code of the Russian Federation allows the parties to provide in the contract of sale that the ownership of the goods transferred to the buyer is retained by the seller until payment for the goods or the occurrence of other circumstances (Art.

491 of the Civil Code of the Russian Federation). In practice, trade organizations often transfer goods intended for sale to third parties without transferring ownership of them. If at the time of shipment the ownership of the goods has not passed to the buyer, it is not considered sold, that is, there is no VAT object (clause 1, article 39, clause 1, article 146 of the Tax Code of the Russian Federation) 1 p. 1 art.

Transfer of goods without transfer of ownership (comment to account 45)

Attention

To perform these operations, it is necessary to create the document "Sale of shipped goods" on the basis of the document "Sale (act, invoice)". The document "Sale of shipped goods" is entered upon the fact of acceptance of goods for accounting by the buyer (when ownership is transferred to him) with the provision of a signed document of a unified form (for example, TORG-12). As a result of posting the document "Sale of shipped goods", the corresponding postings will be generated.

(Fig. 4.) If in the Accounting Policy settings the “Charge VAT on shipment without transfer of ownership” checkbox is not checked, then when posting the document “Sales of goods and services” with the operation type “Shipment without transfer of ownership”, VAT is charged and the sales ledger entries will not be made.

Transfer of ownership of the goods

As a result of posting the document, a posting is formed on the debit of account 45.01 “Purchased goods shipped” and the credit of account 41.01 “Goods in warehouses”, because. goods from the warehouse are shipped, but the proceeds from their sale for a certain time cannot be recognized in accounting (Fig. 3). At the same time, upon shipment without transfer of ownership, VAT is charged on the debit of account 76.OT “VAT accrued on shipment” and the credit of account 68.02 “Value added tax” and the invoice issued is reflected in the sales book. After confirming the fact of acceptance of goods for accounting with the buyer, i.e.

after the transfer of ownership of the goods to the buyer, the seller records the proceeds from the sale of goods and writes off the goods from account 45 “Goods shipped”, while the amount of VAT accrued upon shipment will be credited to the VAT account for sales (Dt 90.03 Kt 76. FROM).

Shipment without transfer of ownership 1c: accounting 8.3

The accrual of VAT and the formation of a sales book entry will be performed later, after the transfer of ownership of the goods and posting the document "Sale of shipped goods". Dear readers, we remind you that if you still have questions about the calculation of VAT in the event of the sale of goods without transfer of ownership in the 1C: Enterprise Accounting 3.0 program, as well as other questions about accounting in 1C programs, then you can contact FREE OF CHARGE a question to the consultants of 1C LLC PKF "New Cepheya". We advise you to first familiarize yourself with the rules for using our consultation line.

In preparing this article, information was used from the reference book "Accounting for value added tax", located in the information system 1C: ITS.

Difficulties in accounting and taxation during the transfer of ownership

Accounting on this account is carried out in the context of locations (storage) and objects. Fragment of the approved Chart of Accounts, Section 4, Finished Goods and Goods Contents

1 Transactions under commission agreements
- 1.1 Example of transactions under a commission agreement
- 1.2 Postings for the shipment of goods from the warehouse of the consignor
- 1.3 Shipment without transfer of title
- 1.4 Shipment entries prior to transfer of ownership
- 1.5 Postings after registration of ownership
2 Features of VAT accounting for operations on account 45
- 2.1 VAT entries on shipment
- 2.2 VAT entries for sales

Operations under commission agreements A commission agreement is an agreement under which one party (commission agent) undertakes to sell the goods of the other party (committent) for a fee.

Postings on account 45

At the same time, the seller, upon shipment of goods, issues a complete set of documents (shipment invoice, invoice, etc.), but does not reflect the fact of sale of goods in his accounting. After the shipment of the goods, although its value is still the property of the seller, it can no longer be reflected in the composition of the goods in the warehouse. To reflect such goods in the accounting, the instructions for using the Chart of Accounts provide for a special account 45 “Goods shipped”, designed to summarize information on the availability and movement of shipped goods, the proceeds from the sale of which for a certain time cannot be recognized in accounting.

At the time of transfer of goods under contracts that provide for a different from the generally accepted moment of transfer of ownership, posting D45 K41 is performed, that is, the goods are shipped, but continue to be listed on the seller's balance sheet.

According to paragraph 1 of Article 223 of the Civil Code of the Russian Federation, the right of ownership of the acquirer of a thing arises from the moment of its transfer, unless otherwise provided by law or contract. The Civil Code allows the parties to the contract of sale to agree on the moment when the right of ownership of the acquirer of the thing arises in a different order. Thus, Article 491 of the Civil Code of the Russian Federation states the following: in cases where the contract provides that the ownership of the goods transferred to the buyer is retained by the seller until payment or other circumstances occur, the buyer is not entitled to
before the transfer of the right of ownership to it, alienate the goods or dispose of them in any other way, unless otherwise provided by law or the contract, or does not follow from the purpose and properties of the goods.

In cases where, within the time period stipulated by the contract, the transferred goods will not be paid for or other circumstances will not occur in which the right of ownership passes to the buyer, the seller has the right to demand the return
goods to him, unless otherwise provided by the contract.

At the same time, the conclusion of such an agreement does not deprive the seller of the right to demand, in accordance with paragraph 3 of Article 486 of the Civil Code of the Russian Federation, payment for goods and payment of interest in accordance with Article 395 of the Civil Code of the Russian Federation.

Accounting and tax accounting for the seller

Goods are accounted for as part of the organization's inventories and are reflected in accounting at the actual cost equal to the sum of the actual costs of their acquisition (excluding VAT) (clauses 2, 5, 6 of the Accounting Regulation "Accounting for material and inventories” PBU 5/01, approved by order of the Ministry of Finance of Russia dated June 9, 2001 No. 44n).

If the ownership of the goods passes to the buyer after receiving payment from him, then on the date of shipment, the actual cost of the products is debited from account 41 "Goods" to the debit of account 45 "Goods shipped" (Instructions for the application of the Chart of Accounts approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n).

At the date when ownership of the shipped goods is transferred to the buyer, the entity recognizes revenue from the sale of
in the amount of funds received, which is reflected in the debit entry of account 62 “Settlements with buyers and customers”
and the credit of account 90 “Sales”, sub-account 90-1 “Revenue” (clauses 5, 6, 12 of the Accounting Regulation “Income of the organization” PBU 9/99, approved by order of the Ministry of Finance dated May 6, 1999 No. 32n, Instructions for the use of the Chart of Accounts). At the same time, the actual cost of goods sold is debited from account 45 to the debit of account 90, subaccount 90-2 "Cost of sales".

seller's VAT

As follows from Chapter 21 of the Tax Code "Value Added Tax" (clause 1, clause 1, article 146 of the Tax Code of the Russian Federation), the sale of goods is an object of taxation for value added tax. Consequently, after the shipment of the goods, the company is obliged to accrue the amount of tax payable to the budget, and reflect this operation in the accounting. The moment of determining the tax base for VAT, in accordance with paragraph 1 of Article 167 of the Tax Code, is the earliest of the following dates: the day of shipment of goods or the day of payment, partial payment against the upcoming supply of goods.

In the letter of the Ministry of Finance dated March 11, 2013 No. 03-07-11 / 7135, financiers expressed the opinion that if the shipment of goods was made in one tax period, and the ownership of this goods passes to the buyer in another period, then VAT should be charged in the period in which the shipment was made, regardless of the moment of transfer of ownership.

In accordance with the letters of the Ministry of Finance of Russia dated November 1, 2012 No. 03-07-11 / 473, dated March 1, 2012 No. 03-07-08 / 55,
dated January 13, 2012 No. 03-07-11/08, dated June 22, 2010 No. 03-07-09/37, the date of shipment (transfer) of goods is understood as the date of the first drafting of the primary document, issued to the buyer (customer), carrier (communication organization) for the delivery of goods to the buyer.

The tax base is determined in accordance with paragraph 1 of Article 154 of the Tax Code as the cost of goods without tax. The rate used in determining the amount of tax is determined in accordance with Article 164 of the Tax Code.

note

In the letter of the Ministry of Finance No. 03-07-11 / 7135, financiers expressed the opinion that if the shipment of goods was made in one tax period, and the ownership of this product passes to the buyer in another period, then VAT should be charged in the period in which shipment has been made.

When selling products (goods, other property) under an agreement with a special transfer of ownership, the amount of VAT must be charged regardless of the fact that the proceeds are not reflected in the seller’s accounting until the relevant circumstances occur, since the fact of shipment of goods to the buyer is present.

In accordance with the letters of the Ministry of Finance dated March 11, 2013 No. 03-07-11 / 7135, dated September 8, 2010 No. 03-07-11 / 379
due to the fact that the moment of determining the tax base for VAT is not tied to the transfer of ownership of the goods, which is recognized as a sale for tax purposes, the seller is obliged to calculate the amount of tax on the day of the actual shipment of the goods.

In view of the foregoing, the moment of determining the tax base for the sale of goods under an agreement with a special procedure for the transfer of ownership arises on the date of the first drafting of the primary document drawn up in the name of the buyer, i.e. on the date of shipment of the goods (clause 1 clause 1 article 167 of the Tax Code of the Russian Federation.)

In accounting, the amount of VAT accrued and presented to the buyer before the moment of recognition of the proceeds from the sale of goods can be reflected, for example, on account 45 or on account 76 “Settlements with various debtors and creditors”, sub-account “VAT accrued upon shipment of goods with a special the procedure for the transfer of ownership”.

On the date of recognition of revenue, the accrued VAT amount is debited from account 45 (or 76), sub-account "VAT accrued
upon shipment of goods with a special procedure for the transfer of ownership”, to the debit of account 90, subaccount 90-3
"Value Added Tax".

income tax

Revenue from the sale of goods (excluding VAT) in tax accounting is recognized as income from the sale on the date
transfer of ownership of them to the buyer (clause 1 of article 248, clause 1 of article 249, clause 3 of article 271 of the Tax Code of the Russian Federation). The cost of acquiring goods shipped to the buyer is related to direct costs on the date of their sale, i.e. on the date of transfer of ownership to the buyer (paragraph 3 of article 320, subparagraph 3 of paragraph 1 of article 268 of the Tax Code of the Russian Federation).

Accounting and tax accounting for the buyer

Now consider accounting from a company that buys goods under a contract with a special transfer of ownership.
In accordance with the Accounting Regulation "Accounting for inventories" PBU 5/01, approved by order of the Ministry of Finance dated June 9, 2001 No. 44n, goods are part of inventories acquired or received from other legal entities or individuals and intended for sales. Consequently, in terms of accounting for goods, along with PBU 5/01, trade organizations also use the Methodological Guidelines for Accounting for Inventories, approved by Order of the Ministry of Finance dated December 28, 2001 No. 119n (hereinafter - Methodological Guidelines No. 119n).

By virtue of clause 18 of Guidelines No. 119n, goods that do not belong to the organization, but are in its use or disposal, are accounted for on off-balance accounts in the assessment provided for in the contract,
or in a valuation agreed with their owner. In the absence of a price for the specified goods in the contract or a price agreed with the owner, they may be taken into account at a conditional valuation.

An off-balance sheet account 002
"Commodity and material assets accepted for safekeeping" (see also the letter of the Ministry of Finance of Russia
dated August 24, 2007 No. 07-05-06/218).

After paying for the goods, the buyer writes off the cost of the products from the off-balance account and reflects it on the balance sheet account 41 "Goods".

Buyer's VAT

The buyer of goods who purchase them under a contract with a special transfer of ownership, as a rule, has a question about the moment of applying the VAT deduction. Chapter 21 of the Tax Code of the Russian Federation defines three conditions, the one-time fulfillment of which gives the taxpayer the right to use the VAT deduction:

goods purchased for use in taxable transactions;
goods are accepted for accounting;
there is a valid invoice.

At the same time, Chapter 21 of the Tax Code of the Russian Federation does not explain what is meant by the acceptance of goods for accounting, although the Ministry of Finance believes that in this case the legislator meant their reflection on the balance sheet of the organization, that is, only after the transfer of ownership of the transferred goods, the company can use the deduction. At the same time, this does not follow directly from the Tax Code of the Russian Federation.

In addition, accounting for goods on an off-balance account is one of the components of accounting, as indicated by the chart of accounts. Therefore, the company can take advantage of the VAT tax deduction after the products are reflected on the off-balance sheet. This position is confirmed by the letters of the Ministry of Finance dated October 21, 2008
No. 03-07-08/242, May 6, 2008 No. 03-07-08/107.

The organization shipped a batch of goods. The price of products, according to the contract, is 118,000 rubles. (including VAT 18,000 rubles). The cost of goods sold is 80,000 rubles. According to the contract, the ownership of the shipped goods passes to the buyer only after he pays for them. In the accounting of the seller should be reflected as follows:

On the date of shipment of the goods to the buyer.

DEBIT 45 CREDIT 41
- 80,000 rubles - the goods were shipped to the buyer;

DEBIT 45-VAT (76-VAT) CREDIT 68/VAT
- 118,000 rubles - VAT was charged when the goods were shipped.

On the date of receipt of payment for the goods from the buyer.

DEBIT 51 CREDIT 62
- 118,000 rubles - reflected the receipt of funds in payment for the goods;

DEBIT 62 CREDIT 90-1
- 118,000 rubles - revenue from the sale of goods was recognized;

DEBIT 90-2 CREDIT 45
- 80,000 rubles - the cost of goods sold was written off;

DEBIT 90-3 CREDIT 45-VAT (76-VAT)
- 18,000 rubles - reflects the accrued VAT.

In the buyer's accounting, the receipt of goods under a contract with a special procedure for the transfer of ownership should be reflected as follows:

DEBIT 002
- 100,000 rubles - the goods received from the supplier are accepted for accounting;

DEBIT 19 CREDIT 60
- 18,000 rubles - the amount of VAT presented by the supplier is reflected;

DEBIT 68/VAT CREDIT 19
- 18,000 rubles - the amount of VAT presented by the supplier is accepted for deduction.

On the payment date:

DEBIT 60 CREDIT 51
- 118,000 rubles - payment was made to the supplier;

CREDIT 002
- 100,000 rubles - goods written off from the off-balance sheet;

DEBIT 41 CREDIT 60
- 100,000 rubles - the goods are accepted for balance accounting.

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After receiving payment from the buyer, the goods are debited from the seller's balance. In order to be able to implement the above in the 1C: Enterprise Accounting 3.0 program, the accountant should not forget to make settings in the program. To do this, in the "Accounting policy" form (Main - Settings - Accounting policy), go to the "VAT" tab and check the box "Charge VAT on shipment without transfer of ownership" (Fig. 1). If the “Charge VAT on shipment without transfer of ownership” checkbox is checked, then VAT is charged at the time of shipment of goods (when posting the document “Sales of goods and services” with the operation type “Shipment without transfer of ownership”), VAT will be charged and a record will be made in the sales book (Fig. 2).

How to account for goods without transfer of ownership?

Accounting and tax accounting for dummies E-journal, step by step free training

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inventories

The Civil Code of the Russian Federation provides for the transfer of ownership at the time of transfer of the goods to the buyer, but a reservation is immediately given: "unless the contract provides for a different procedure." Thus, when selling goods, two cases of transfer of ownership are possible:

at the time of shipment;
at the time of payment.

In the first case, regardless of whether payment is received or not, the right of ownership passes at the time of shipment of the goods, at this moment the corresponding postings for the sale of goods are made in accounting.

The contract may provide for the transfer of ownership of the goods at the time of payment, then slightly different entries must be made in accounting.

Transfer of goods without transfer of ownership (comment to account 45)

At the time of transfer of ownership, the residual value of the fixed asset is written off to the expense account 91.2.

Postings on shipment before the transfer of ownership Dt Kt Description of the operation Amount Document 01 disposal of fixed assets 01 Write-off of the value of fixed assets 1200000 Act of transfer of fixed assets-1 02 01 disposal of fixed assets Write-off of accumulated depreciation 700000 Act of transfer of fixed assets-1 45 01 disposal of fixed assets Write-off of the residual value of the object to expenses after the transfer of ownership 500000 Act of sale Postings after registration of ownership Dt Kt Description of the transaction Amount of the transaction Document 91.2 45 The residual value of the transferred object was written off 500000 The act of transfer of OS-1 62.01 91.1 The amount of the sale of the object was reflected 3500000 The act of sale Features of VAT accounting for operations on 45 account If we are guided by human logic, we cannot accrue VAT before we recognize the revenue.

Transfer of ownership of the goods

Info

As a result of posting the document "Sale of shipped goods", the corresponding postings will be generated. (Fig. 4.) If in the Accounting Policy settings the “Charge VAT on shipment without transfer of ownership” checkbox is not checked, then when posting the document “Sales of goods and services” with the operation type “Shipment without transfer of ownership”, VAT is charged and the sales ledger entries will not be made.

Difficulties in accounting and taxation during the transfer of ownership

In the Chart of Accounts there is account 45 “Goods shipped”, which is used in this case. When the goods are shipped, D45 K41 is posted, that is, the goods are shipped, but continue to be listed on the seller's balance sheet. After receiving payment from the buyer, the goods are debited from the seller's balance. VAT can be charged at the time of shipment, without waiting for the transfer of ownership.
Date Debit Credit Transaction name 03.05.2013 45 41 Shipped goods without transfer of ownership 03.05.2013 45 68 Accrued VAT 10.05.2013 51 62 Received payment from the buyer 10.05.2013 62 90.1 Reflected the sale of paid goods 10.05.2013 90.2 45 Written off goods sold Worth It should be noted that upon transfer of ownership for payment, the cost of shipped goods will be listed on the balance sheet of the enterprise on account 45 “Goods shipped” along with the amount of VAT accrued.

Postings on account 45

The Civil Code of the Russian Federation states the following: in cases where the contract provides that the ownership of the goods transferred to the buyer is retained by the seller until payment or other circumstances occur, the buyer is not entitled to alienate the goods or dispose of them in any other way before the transfer of ownership to him, unless otherwise provided law or contract, or does not follow from the purpose and properties of the goods. In cases when, within the period stipulated by the contract, the transferred goods are not paid for or other circumstances do not occur in which the ownership right passes to the buyer, the seller has the right to demand the return of the goods to him, unless otherwise provided by the contract. However, the conclusion of such an agreement does not deprive the seller of the right to demand in accordance with paragraph 3 of Art. 486 of the Civil Code of the Russian Federation payment for goods and payment of interest in accordance with Art. 395 of the Civil Code of the Russian Federation.
Chapter 21 of the Tax Code of the Russian Federation defines three conditions, the one-time fulfillment of which gives the taxpayer the right to use the VAT deduction: - goods purchased for use in taxable transactions; — goods are accepted for accounting; - there is an invoice, issued properly. At the same time, Ch. 21 of the Tax Code of the Russian Federation does not explain what is meant by the acceptance of goods for accounting, although the Ministry of Finance believes that in this case the legislator meant their reflection on the balance sheet of the organization, that is, only after the transfer of ownership of the transferred goods, the company can use the deduction.

At the same time, this does not follow directly from the Tax Code of the Russian Federation. In addition, the accounting of goods on an off-balance account is one of the constituent parts of accounting, as indicated by the Chart of Accounts. Therefore, the company can take advantage of the VAT tax deduction after the products are reflected on the off-balance sheet.

Shipment without transfer of ownership of the transaction

Attention

On the date of transfer of ownership of the shipped goods to the buyer, the organization recognizes the proceeds from the sale in the amount of funds received, which is reflected in the debit entry of account 62 “Settlements with buyers and customers” and the credit of account 90 “Sales”, subaccount 90-1 “Revenue” ( Clauses 5, 6, 12 of the Regulations on Accounting "Income of the Organization" PBU 9/99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 32n, Instructions for the use of the Chart of Accounts). At the same time, the actual cost of goods sold is debited from account 45 to the debit of account 90, subaccount 90-2 "Cost of sales".

VAT from the seller As follows from Sec. 21 “Value Added Tax” of the Tax Code (clause 1, clause 1, article 146 of the Tax Code of the Russian Federation), the sale of goods is an object of taxation for value added tax.

Shipment of goods without transfer of ownership of the transaction

In the absence of a price for the specified goods in the contract or a price agreed with the owner, they can be accounted for at a conditional valuation. The chart of accounts for accounting for the unpaid goods received from the seller, which are prohibited for consumption by the terms of the contract before they are paid, is intended for off-balance account 002 " Inventory assets accepted for safekeeping” (see also Letter of the Ministry of Finance of Russia dated August 24, 2007 N 07-05-06 / 218). After paying for the goods, the buyer writes off the cost of the products from the off-balance account and reflects it on the balance sheet account 41 "Goods".

VAT from the buyer As a rule, the buyer of goods who purchase them under a contract with a special transfer of ownership has a question about the moment of applying the VAT deduction.

Consequently, after the shipment of the goods, the company is obliged to accrue the amount of tax payable to the budget, and reflect this operation in the accounting. The moment of determining the tax base for VAT, in accordance with paragraph.

of the Tax Code, is the earliest of the following dates: the day of shipment of goods or the day of payment, partial payment against the upcoming delivery of goods. In the Letter of the Ministry of Finance of Russia dated March 11, 2013 N 03-07-11 / 7135, financiers expressed the opinion that if the shipment of goods was made in one tax period, and the ownership of this product passes to the buyer in another period, then VAT should be charged produced in the period in which the shipment was made, regardless of the moment of transfer of ownership.

In accordance with the Letters of the Ministry of Finance of Russia dated November 1, 2012 N 03-07-11 / 473, dated March 1, 2012 N 03-07-08 / 55, dated January 13, 2012

Accounting on this account is carried out in the context of locations (storage) and objects. Fragment of the approved Chart of Accounts, Section 4, Finished Goods and Goods Contents

1 Transactions under commission agreements
- 1.1 Example of transactions under a commission agreement
- 1.2 Postings for the shipment of goods from the warehouse of the consignor
- 1.3 Shipment without transfer of title
- 1.4 Shipment entries prior to transfer of ownership
- 1.5 Postings after registration of ownership
2 Features of VAT accounting for operations on account 45
- 2.1 VAT entries on shipment
- 2.2 VAT entries for sales

Operations under commission agreements A commission agreement is an agreement under which one party (commission agent) undertakes to sell the goods of the other party (committent) for a fee.

at the time of shipment;
at the time of payment.

In the first case, regardless of whether payment is received or not, the ownership transfers at the time of shipment of the goods, at this moment the corresponding accounting is performed.

The contract may provide for the transfer of ownership of the goods at the time of payment, then slightly different entries must be made in accounting. In the Chart of Accounts there is account 45 “Goods shipped”, which is used in this case.

When the goods are shipped, D45 K41 is posted, that is, the goods are shipped, but continue to be listed on the seller's balance sheet. After receiving payment from the buyer, the goods are debited from the seller's balance. VAT can be charged at the time of shipment, without waiting for the transfer of ownership.

Transactions upon transfer of ownership for payment

date	Debit	Credit	Operation name
			Shipped goods without transfer of ownership
			VAT charged
			Received payment from the buyer
			Reflected the sale of paid goods
			Written off sold goods

It should be noted that upon transfer of ownership for payment, the cost of shipped goods will be listed on the company's balance sheet on account 45 "Goods shipped" along with the amount of VAT accrued.

Configuration: 1c accounting

Configuration version: 3.0.54.20

Publication date: 22.11.2017

In accounting, there are situations when goods are shipped, but the ownership of these goods does not pass at the time of shipment. Since, in fact, the sale of goods did not take place, there is no time for the VAT tax to arise. For example, there are barter agreements (barter), these are quite interesting cases when each party acts both as a seller and a supplier of goods. An exchange agreement has some specific features, since in fact the payment for the goods is not made, but the goods are exchanged, then such goods may not have a price, in which case the goods are recognized as equivalent. In 1C: Accounting, the shipment of goods without transfer of ownership can be used for an organization that, under an exchange agreement, ships the goods first. And he transfers the rights to the goods after he receives the goods from another organization. Such an operation of transferring goods without transfer of ownership is not recognized as revenue for accounting purposes, because it does not satisfy the most important condition for recognizing the sale of goods as transfer of ownership! The provision of Trade12 brokerage services has a very positive effect on the health of your wallet http://www.malo-deneg.ru/ they have already earned positive reviews and an impeccable reputation.

In order to carry out the shipment operation without transfer of ownership, you must go to the section Sales - Implementation (acts, invoices)

Click on Implementation and select item.

The sales document is drawn up in the same way as a regular document for the sale of goods and services.

The difference between such a document is in the postings that it generates. As you can see, account 45.01 is involved.

After the conditions for the transfer of ownership have been met, we must carry out the transfer of ownership of the goods. We go Sales - Sale of shipped goods.

We create a new document in which we indicate the Counterparty, the contract under which we transfer these rights and the document for the shipment of these goods. It is these goods from the shipment document that will fall into the transfer of ownership.

It can be seen from the postings that account 45.01 is being closed for the cost of sales for DOS. As well as Accounting for revenue from the sale of goods D62.01 - K90.01.1, that is, revenue is recorded only at the time of transfer of rights to the goods.

This operation can be used to protect your interests, as well as not to increase your tax base without real implementation. You can also use it to transfer goods to the commission of another organization. The operation is simple, does not require any special action, the control is very convenient and simple. If you suddenly do not have this function in the 1C program, then you will need to enable it in the section Main - Functionality - Trade - Shipment without transfer of ownership. Check the settings before starting work to avoid program errors in the future.