Technological loss in production goods, according to Art. 254 NK, belong to material costs for tax purposes. The corresponding position is enshrined by paragraph 7 of this article. Consider further how accounting for technological losses of production goods.

General

In the NK, the concept is not disclosed " technological loss in production. "Regulatory reference booksIn force today give the term as part of a particular industry. For example, the concept is disclosed in the rules approved for bakery, thermal power and other enterprises. They also establish goods taking into account the specifics of the industry. As part of the topic under consideration, interest also submit methodical recommendations for the use of ch. 25 NK. They have an indication of the reasons for which T arise junction Loss in Productiongoods. As stated in the recommendations, they are determined by the specific performance characteristics of the equipment on which products are produced. In practice, these are waste. Their composition includes residues of semi-finished products, raw materials, products, products that appear during the production of goods, as well as objects that have lost consumer characteristics. Waste can be returned or irretrievable. The latter are not used in the subsequent release of goods or are not sold to third-party enterprises.

Nuances

During transportation material values Technological losses may appear, and natural decline. To clearly understand what exactly happened to the products, it is necessary to identify the causes of the state. If the losses are caused by a change in physicochemical characteristics, they are taken into account as a natural decline. For example, they can be associated with evaporation of water. If physico-chemical characteristics remain unchanged, the losses are considered technological. For example, during transport, part of the cement remained on the walls of the tank. Its properties have not changed. Accordingly, such losses are technological.

Food industry

During the production of bread at different stages, various losses and costs are formed. The latter include such expenses that are inevitably caused by the preparation process. Technological losses in the production of bread are related to the flow rate of flour in stock, increased mass ready-made goods. They can be eliminated without prejudice to quality. In the manual establishing norms of technological losses in production Products are provided for waste:

1. Before the stage of the kneading semi-finished products. They are associated with a spray flour in stock and in the aggregate compartment, chopping bags, gathering from the sequerous installations.
2. From kneading to landing in the oven. They are associated with a sprup of flour when cutting the test, its pollution.

Technological losses in the production of dairy products There are eliminated and unmountable. The latter refers to the remnants of raw materials on the filter, the rush and sticking in the devices. Disposable are remnants in tanks, pipes, etc. Losses may appear due to wear of shut-off reinforcement, flow lines, etc.

Specific waste

Special attention deserves technological losses in the production of PET bottles. Enterprises engaged in the release of such goods, it is necessary to ensure proper storage of waste. Most of them are suitable for re-processing. Currently, there are several plants for the processing plants in the country of polyethylene packaging. Regulatory acts have strict requirements for ensuring the safety of production aimed at preventing environmental pollution.

Preventing waste education

Any enterprise should take measures to reduce the amount of losses. Events aimed at preventing the emergence of a large amount of waste should be developed taking into account the specifics of the industry. For instance, technological losses in the production of sausages Reduced due to cooling, excerpts under the cold shower or in the cool room for 10-12 hours. To reduce the flow of flour, it is necessary to ensure that it is rational use when the test is kneading, preventing overflows of diges and fermentation. In addition, it is important to protect bags from wetting, carefully follow the serviceability of the container. Special attention should be paid to the state of the aspiration system, the tightness of the aggregative lines.

Building materials

Technological losses in concrete production Consist mainly from cement residues and rubble. If the raw materials are not compliance with the requirements, it is cleaned. During the storage, the remains of the cluttered cement appear. It is not used in the manufacture of building materials. Technological losses in the production of asphalt concrete There are mainly due to the wrong kneading. It, in turn, can be caused by inconsistency of dosages, low quality raw materials, etc. Technological losses in the production of asphalt and other building materials should be collected and stored at special sites or in tanks. Waste mixture can be used during land reclamation. It should be noted that the higher the level of automation and mechanization in the enterprise, the greater the waste of raw materials and less than the residues of the mixture will appear, the quality of which does not correspond to GOST.

RDS 82-202-96

This act establishes the standards of hard waste and loss of raw materials in construction. All materials are divided into several groups. For example, in accordance with the RDS, the minimum loss coefficient of the asphalt mixture should not be more than 2%. Indicators are installed almost for all materials used in industry. They are used in determining the total amount of waste when released finished products. For instance, calculation of education technological losses in the production of nails It is carried out on the basis of the coefficient 1.

Taxation

Accounting for technological losses of productioncarried out in the composition material costs. Relevant provisions enshrines 254 Article NK. Any standards of the Code does not provide. This means that the enterprise can reflect waste in the volume in which they originated. Mandatory conditions At the same time, the rationale for their quantity is. These requirements set 252 Article NK. Similar indication is present in Methodical recommendations on the use of ch. 25 Code. For tax audits Inspectors will pay special attention The documentation confirmed by the volume of technological losses.

Justification

In one of the letters of the Ministry of Finance, it clarifies that the normatives of technological losses are determined by the enterprise independently based on the specifics of the type of activity, specific raw materials and material. Relevant indicators are fixed in special acts. As one of them stands routing. Its form is developed by the company independently. The technological map indicates the percentage or number of permissible losses of materials / raw materials for each product type.

Control

Calculation of technological losses in production The goods can be carried out independently (if there are relevant employees). The organization may also apply to specialized companies involved in drawing up raw materials and materials. If the company has its own competent employees, they need to constantly monitor the volume of actual waste. If the number exceeds the standard approved in the enterprise, then tax inspectorate Can detach income tax. The increase can be caused by, for example, using low-quality materials. Increased losses in this case must be documented. To do this, drawing up an act in arbitrary form. It can, for example, indicate that due to the lack of the necessary amount of money, it was decided to purchase low-quality raw materials, which differs from the map provided by the map. Therefore, its use can entail increased goods. If the excess of the established amount of waste has become regular, it is advisable to revise the card.

Rules of reflection of waste

Due to the fact that technological losses relate to material expenditures, the procedure for recognizing them as costs is regulated by 272 Articles of NK. According to its provisions, the reflection of waste is carried out at the date of transfer of materials in the workshop for the production of goods. When assessing losses, it is necessary to take into account that the cost of TMC in accounting and tax reports It is formed differently. In the latter case, it does not apply to non-deactive costs and costs reflected in a special order. Accordingly, the amount in the reports may not coincide.

Calculation of technological losses in production

It is carried out to identify the amount of direct costs attributable to remains NZP. Enterprises that are treated and process raw materials are used by calculating the number of materials transferred to production for 1 month. At the same time, it should not be forgotten about the provisions 319 of the NK articles. It indicates that the indicator is taken out by deducting technological losses. Consider an example. Suppose that from 500 kg of scrap metal released on a line, 50 kg remains as part of the NCP. Technological losses at the same time amounted to 5 kilograms. The magnitude of direct costs for August 2016 - 20 thousand rubles. Suppose that the company was not at the beginning of the month of unfinished production. Accordingly, you can identify the amount of direct costs that will remain in the NWP at the end of the month:

20 000 x 50 / (500-5) \u003d 2020 rubles.

Important moment

It is necessary to distinguish return waste and technological losses. And those and these arise in the process of producing goods. However, in accordance with Art. 254 NK, return waste called remnants of materials, raw materials, semi-finished products, coolants and other resources that have arisen in the production of products, work, the provision of services, partially lost consumer properties. In this regard, they are used with elevated costs (reduced output of goods) or are not applied according to their direct intended purpose. Thus, the main difference is the possibility of subsequent use or re-implementing a third-party person.

Technological loss in production: wiring

Irrevocable waste does not bring economic benefit to the enterprise. Accordingly, they cannot be taken to account in the form of assets and evaluated. The relevant provisions are present in the concept accounting reporting in market economy RF. Similar rules for technological production losses are fixed by a number of sectoral recommendations.

Recovering VAT

In the process of wringing the costs as production technological losses or natural loss of specialists, difficulties often arise. First of all, a question appears - whether the recovery of VAT is necessary, the amount of which is accounted for such expenses. If we talk about the losses that have arisen within the regulations enshrined by the enterprise, there are no requirements for tax in the NC. Accordingly, VAT has no need to restore. Regarding supernormative losses, the Ministry of Finance gave clarification in a letter from 2004. The ministry indicated, in particular, that in case of identifying the shortage of material values, the tax is subject to recovery. This is determined by the fact that the leaving objects are not used in taxable operations. Accordingly, the control bodies will require VAT recovery during inspections. But, according to a number of experts, this position contradicts the provisions of the NK. Therefore, the payer has the right not to restore the tax coming on the loss.

Exceptional cases

Meanwhile, the responsibility for the restoration of VAT is fixed in 170 of the article NK. In paragraph 3 it says that when we accept the payer tax amounts In the cases established in paragraph 2 of the same norm, to reimburse or deduct the corresponding VAT sizes must be deducted to the budget. In paragraph 2, a closed list of these situations is fixed:

These provisions of Art. 170 Code does not fix bases to restore the tax when technological production losses appear in excess of standards. Moreover, in ch. 21 NK there is no direct prescription on this occasion. Accordingly, the payer has the right not to restore VAT, adopted earlier to deduct, in the event of excessive losses. At the same time, the economic entity should assess all risks, given the specifics of its activities, and, if necessary, prepare for the proceedings in court.

Example

Consider how in practice you can determine the size of the loss. Suppose the company exercises the production of goods from scrap metal. The standard of production technological losses is 1%. In the first quarter of 2015, the company received a loan for the acquisition of raw materials. In July of the same year due to borrowed money 500 kg of scrap was purchased, worth 20 rubles / kg. The loan was returned with interest. The value of% before the adoption of values \u200b\u200bamounted to 200 rubles. In August, the company has released all raw materials into production. In the third quarter, the company will be able to reflect 5 kg of scrap (500x1%). Suppose that the volume of real losses was within the standard. IN tax reporting Their cost will be 100 rubles. (20 rubles. X 1% x 500 rubles). The amount of interest on a loan should be attributed to non-deactive expenses, in accordance with the provisions of 65 of the NK article. In accounting it includes in the actual cost Materials based on PBU 5/01. In this case, the initial price of scrap metal will be 10,200 rubles. (20 x 500 + 200). The cost of technological production losses, in turn, will be 102 rubles.

Natural decline

As it, loss in the form of a decrease in the weight of the goods while maintaining its quality within the framework of the requirements. Natural decline is a consequence of changes in physicochemical or biological characteristics. In other words, it is an indicator of permissible magnitude of irretrievable losses. This indicator is determined:

1. In the process of storing material values \u200b\u200b- for the entire period by comparing its mass with the weight of goods actually adopted on the warehouse.
2. When transporting TMTS, a comparison of the mass provided in the accompanying papers, with the weight of products adopted by the recipient.

Features of the composition

Natural loss does not include:

1. Technological losses.
2. Waste from marriage.
3. The loss of values \u200b\u200barising during transportation and storage due to violations of the requirements of technical conditions, standards, rules of operation, imperfection of protective equipment, damage to packaging, etc.

The composition of natural loss also does not include waste, which appeared during the repair, prevention of equipment used for the storage and transport of TMC. It does not include all types of emergency losses.

Standards

Both in accounting and tax accounting losses arising in connection with natural loss are established in accordance with the norms approved by the government. At the same time, before the introduction of new indicators, the previous coefficients continue to operate. It is worth saying that the presence of approved standards does not mean that an enterprise can automatically write off the amounts in costs. First of all, it is necessary to establish the actual shortage of either the discrepancy between the information specified in the accompanying papers and the actual presence of objects during their acceptance. In other words, the very fact of losses and their total size should be fixed. In financial statements, the identified amounts are attributed to dB. 94. After that, the maximum value is calculated in accordance with the regulatory indicators.

Storage

If the raw material, which entered the company, is located in stock (in the freezer, refrigerator) to the direction of its production line (in the freezer, refrigerator), may arise naturally. Its appearance is possible and in relation to already issued, but not implemented goods. The discovered shortage must be reflected in dB. 94 and CD relevant accounts. If the corresponding comes in the account. 10, then natural decline will act as part of the cost of manufactured products. Accordingly, the amount will be reflected in accounts that summarize cost information. These include sch. 20 and 25. If the loss of goods and finished products are revealed, then natural wagon should be reflected in dB. 44. Excessive losses are shown by the debit of sch. 91.2.

Transportation

The missing or spoiled materials found when receiving received materials are recorded at a certain order. The definition of sums is carried out by multiplying the identified number on the sales (negotiable) cost. This refers to the price set by the supplier. Other sums, including transport costs and VAT, which relate to them are not reflected. The damage and shortage are written off with the CD of the Current Account in correspondence with DB sch. 94. They are related to transport and procurement costs or to account deviations of stock price (sch. 16). VAT amounts in the part that falls on natural decline, the company can take to deduct general rules.

Additionally

The reflection of spoiled and missing materials in excess of natural liability standards is carried out at actual cost. At the same time, it includes:

1. Price of raw materials without VAT. If the shortage or damage is detected in crossizable products, excise taxes are taken into account.
2. The amount of transport and procurement costs to be paid by the acquirer of products. At the same time, it is taken into account in the part belonging to the damaged or missing materials.
3. The amount of VAT associated with transport costs caused by the acquisition and the cost of raw materials.

Excessive losses must be recovered from the perpetrators. If it is impossible, they are written off to reduce financial results and are not accepted to reduce the base when calculating the income tax.

I have an elevator services for drying and grain sorting (last year's crop), which is taken into account in my account 43 "Finished products". The elevator sent an act on the drying-sorting, on the basis of which I need to write off a certain amount of grain - as a decrease. How do I reflect this operation in account?

Such a decrease is technological losses. This is due to the fact that the natural losses arising from natural causes during storage and transportation are applied only with a shortage of (or) damage not caused by qualitative changes.
Technological losses are always due to the peculiarities of the technological process and arise in connection with the changes in high-quality grain indicators (the amount of weed impurity, the moisture content of the grain) as a result of its drying and part-time. Regulators of technological losses for each specific type of raw materials and materials An organization can develop independently. Also, losses can be consistent with the elevator (the regulations approve the contractor).

Including irrevocable losses within the standard, reflect as follows:

Debit 94 Credit 43
- reflected technological losses when drying the grain;

Debit 91-2 Credit 94
- Written technological losses on costs.

Technological losses reduce taxable profits as part of material expenses (underground 3 of paragraph 7 of Article 254 of the Tax Code of the Russian Federation). And the size of technological losses for purposes tax accounting Straight are not normalized .

The rationale for this position is given below in the materials of the Glavbukh VIP system - version

Recommendation: How to arrange and reflect in accounting and in taxable irretriving waste (technological losses in production)

In the process of manufacturing products (provision of services, performance) or transportation, irrevocable waste may appear ( technological losses). The reason for their appearance may be peculiarities of production (transportation) or physico-chemical properties of products.

Technological loss standards

Glavbuch advises: if the organization develops standards independently, consider the quality of the incoming materials (for example, the degree of clogging) or the degree of equipment worn out (for example, the standards of the same type of materials processed on different equipment may differ). Properly calculated standards will minimize excess losses that it is necessary to justify it .

Documenting

For justification accounting wiring, calculations, confirmation of tax accounting data create an accounting certificate . Prepare a certificate based on the information provided for technological losses. Similar explanations are contained in letter of the Ministry of Finance of Russia from 26 august 2013. g. N. 03-03-10/34845 .

Accounting

OPTION: income tax

Technological losses arising during the production process (performance of work, providing services), take into account the value of the material, when using which they arose ( sub. 3 p. 7 tbsp. 254 NK RF). The moment of recognition of them in expenses depends on the method of calculating income tax:

• when calculating income tax by the method of accrual - in the same reporting periodin which the materials that form them were used in the production of products (performance, service) ( p. 2 tbsp. 272 , p. 5 tbsp. 254 NK RF). In addition, when applying the method of accrual technological loss, the organization may attribute to direct costs ( p. 1 tbsp. 318 NK RF). In this case, their costs will be paid in expenditures as products selling, for the production of materials for which technological losses arose ( p. 2 tbsp. 318 NK RF);
• when calculating the income tax in the cash method - during the period when the materials that form them are paid and used in production ( sub. 1 p. 3 tbsp. 273 , p. 5 tbsp. 254 NK RF). Read more How to consider when calculating income tax material costs .

An example of reflection in accounting and in taxation of technological losses within the standards and excess of standards. The organization applies the general tax system

CJSC Alfa is engaged in production. According to the materials used in production, the organization approved the standard of technological losses of 0.75 percent of their weight. Alpha determines income and expenses by the method of accrual. Accounting materials leads without applying accounts 15 and 16.

For the month, 150 tons of materials were recycled, the price of 1 ton - 1500 rubles / ta, and total cost amounted to 225,000 rubles. (150 tons? 1500 rub. / T). The actual loss of materials amounted to 1 percent, that is, 1.5 tons (150 tons? 1%) or 2250 rubles. In monetary terms. According to the standard established by the organization, losses should not exceed 1,125 tons (150 tons? 0.75%), in monetary terms - 1687 rubles. (1,125 t? 1500 rub. / T). Accordingly, excess losses amounted to 563 rubles. (2250 rub. - 1687 rubles.).

The accountant reflected these operations in accounting by the following wiring:

Debit 20 Credit 10
- 225 000 rubles. - materials are transferred to production;

Debit 43 Credit 20
- 224 437 rubles. (225 000 rubles. - 563 rubles) - transferred to the warehouse finished products (the cost of finished products includes technological losses within normal terms);

Debit 91-2 Credit 20
- 563 rubles. - supermarital technological losses are written off.

Technological losses were recognized in the tax accounting "Alpha" in the amount of 1687 rubles. The date of recognition of these expenses coincides with the date of recognition of the costs of materials (when transferring materials to production in a part per produced products).

Situation: Is it possible to take into account in profit tax costs the cost of technological losses exceeding the regulations established by the Organization

Yes, you can.

One of the conditions for recognizing costs when calculating income tax is their economic substantiation ( p. 1 tbsp. 252 NK RF). Technological losses are not normalized ( sub. 3 p. 7 tbsp. 254 NK RF , the letter of the Ministry of Finance of Russia from 21 february 2012. g. N. 03-03-06/1/95 ). For economic substantiation of such expenses, the organization .

If in the process of activity will be exceeded by the regulatory organizations, such an excess can also be taken into account when calculating income tax. At the same time, the organization must document the economic validity of excess technological losses ( p. 1 tbsp. 252 NK RF

Situation: Do I need to restore VAT on excess technological losses

No, it is not necessary, provided that the organization will enhance such losses. *

According to expenses that are taken into account for income tax on the standard, VAT is taken to deduct only within this standard ( p. 7 tbsp. 171 NK RF). At the same time, for the economic substantiation of technological losses, the organization can determine the standards on their own . Within independently developed standards for technological losses, the input VAT is not necessary to restore the letter of the Ministry of Finance of Russia from 11 january 2008. g. N. 03-07-11/02 ).

In the case when the organization has excessive technological losses, it is necessary to document their economic substantiation ( p. 1 tbsp. 252 NK RF). Costs that do not comply with this criterion, when calculating the income tax is impossible.

Thus, if, when calculating the income tax, super-profile technological losses will be reasonably recognized by the organization as part of the costs, then the VAT does not have to restore VAT.

The list of material costs, according to the Tax Code of the Russian Federation, includes technological losses that are formed during the production process or during the transportation of products. We will tell in the article about the accounting of technological losses, we will give a concept that will collected wiring and tax deductions.

The concept of technological losses

Technological losses are determined by the peculiarities of the technological production process and specific transport conditions. At the exit, the treated and recycled raw material loses a certain part in the weight expression, while maintaining its physico-chemical properties.

The moment of recognition of irretrievable waste should be economically legitimate and documented. Implementation of production activities in order to obtain income is accompanied by material costs, including a certain amount of production loss. Each company is being developed individual norms Technological losses for all types of raw materials used.

Experts carry out the calculation of standards, taking into account the characteristics of the production technology.

All calculations are fixed documented and reflected in local regulations:

• Technological maps;
• Estimates of the production cycle.

Unified forms of documents were not approved, therefore, the forms of technological maps and the estimates are developed by organizations on their own with the obligatory approval by the head of the company.

Rationing of the magnitude of technological losses

Based on the approved norms and regulations for the formation of irretrievable waste, the technological services of the enterprise are monitored by compliance with the established limit of the magnitude of technological losses.

Permanent waste is divided into:

• Regulatory;
• Excessive.

The write-off of the actual material losses formed in accordance with the calculated technological maps and not exceeding the approved norms occurs at the time of the transfer of raw materials into production. The growth of technological losses, significantly exceeding the standards, can occur in a number of reasons:

• Violation of the technological cycle;
• The use of poor quality raw materials;
• Errors in calculations.

For reasonable inclusion in the material costs of production losses, significantly exceeding the calculated data, it is necessary expert conclusion About the cause of deviation. The constant exceeding the validity of the actual irretrievable waste above the regulatory should serve as the basis for revising the existing technological standards.

About the overruns of the MPZ and Data Documenting

Documenting the revealed irrevocable waste in the case of excessive spending of raw materials and materials is carried out in several ways:

• By inventory of unused raw materials. Read also Article: → ".
• The use of partial cutting on each batch of the source material.
• Drawing up primary operational documents for each deviation from standards.

The composition of material costs includes the losses corresponding to the norms of natural loss. The process of natural liability implies the change in the physico-technological qualities of raw materials and materials, in the form of evaporation, dermole or weathered. The results of the inventory identify the actual values \u200b\u200bof changes in products.

Storage and transportation of TMC in most cases is accompanied by losses from natural loss.

Accounting loss, Examples of wiring

Regulations accounting operations due to the place and cause of irrevocable waste:

• Production cycle;
• Processing goods;
• Transportation of raw materials.

Technological losses formed within the norms in accounting are not allocated to a separate article, taken into account as part of the MPZ, are reflected as costs from conventional activities. In addition to the cost of production, they are not subject to valuation.

Production materials are written off:

Dt 20, 23, 44 kt 10

Excessive irretrievable waste is subject to mandatory documentation and are accounted for in the structure of other expenses.

Debit	Credit	Contents of operation
91	20; 23	Technological excess costs are written off
		In the trade organization:
94	41	Reflect the results of shortage of goods
44	94	A shortage is written off within the regulations.
76; 73	94	Excessive costs are written off on guilty people
91	94	Written off the actual loss over the norm in the case when the culprit is unknown
		Transportation operations:
94	60; 10; 16; 41	Reflected losses during transportation
20; 23	94	Cover losses by normal
76; 73	94	Waste exceeding standards are written off on guilty persons
91	94	The culprits of technological losses over the norm were not detected

Example 1. Manufacturing enterprise LLC Vympel is located on general System taxation. The organization's management approved the norm of irrevocable waste equal to 2.5% of the weight values \u200b\u200bused in the production of materials. For the current month, 899 kg from the original raw material was spent on the production of products at the cost of 960 rubles / kg.

• A total of raw materials were spent on the production of products

863 040 rub. \u003d 899 kg * 960 rubles / kg

• According to the results of the inventory, it turned out that the actual percentage of technological losses was 3.5%.

899 kg * 3.5% \u003d 31,47 kg

31,47 kg * 960 rub. / Kg \u003d 30 211,20 rub.

• According to the standard, the magnitude of irretrievable waste should be

899 kg * 2.5% \u003d 22.48 kg

22,48 kg * 960 rub. / Kg \u003d 21 580.80 rub.

• Over the norm, the magnitude of production losses was

31.47 kg. - 22.48 kg \u003d 8.99 kg

8.99 kg * 960 rub. / Kg \u003d 8 630,40 rub.

In accounting, the following accounts were carried out:

Debit	Credit	Amount, rub.	The content of the economic operation
20	10	863 040,00	Raw materials transferred to production
43	20	854 409,60	Finished products were credited to the warehouse (the price includes technological losses on the standard) 863 040 rub. - 8630,40 rub. \u003d 854,409.60 rubles.
91	20	8630,40	Displays irrevocable waste exceeding the permissible value

Recognized in tax accounting technological losses in the amount of 21,580,80 rubles. Coincide with the time of recognition of material expenses for the production of products.

Features of taxation of technological losses

The value formed technological losses has an impact on tax base To calculate a number of taxes:

• On profits (⊕);
• NPPI (⊕);
• VAT (⊕);
• Excise taxes (⊕).

When calculating income tax

Documented technological losses within the limits are taken into account to reduce the taxable base when calculating income tax in the composition of material expenses. The time for the recognition of technological losses is due to the method of calculating income tax:

• When using the accrual method - in the same reporting period;
• At the cash method - during payment and processing of used raw materials.

Return waste reduce the size of material costs released on production. Used in the future for their own production needs, return waste arrived at the cost of possible use. The possibility of further sale assesses return waste in accordance with the cost of implementation.

Example 2. LLC "Perspective" is engaged in the manufacture of mayonnaise. Technological losses in the transportation of vegetable oil, according to the process card data, are 1.3% of the amount of raw materials transmitted to processing.

• Over the past month, the company reworked 6,500 kg of vegetable oil, the purchasing price of which was 28 rubles. / kg.
• Return waste, obtained as a result of the retarding of the feedstock, in the amount of 83 kg is distributed at the possible price of use - 7.5 rubles / kg.
• Recycled vegetable oil is credited in the amount of 6340 kg.

The organization's economic services carried out the following accounting wiring:

Debit	Credit	Amount (rub.)	Economic operation
20	10	182 000	Raw materials released in processing shop 6500 kg * 28 rubles / kg \u003d 182 000 rub.
10	20	622,50	Returns received on the warehouse 83 kg * 7.5 rubles / kg \u003d 622.50 rub.
			Actual technological losses for the reporting period amounted to 77 kg (6500 kg - 6340 kg - 83 kg \u003d 77 kg), what is equal to 1.18% (77 kg: 6500 kg * 100% \u003d 1.18%)
			Direct material expenses 181 377.50 rub. (182 000 rub. - 622.50 rubles. \u003d 181 377.50 rubles)

The actual technological losses in the amount of 1.18% do not exceed the approved standard, therefore, they are fully referred to in direct material costs and are accepted when calculating income tax.

Losses arising from mining

On the regulatory losses arising from mining, applied zero rate Calculate NPPI. The dimensions of permissible losses are approved by the Legislative Government of the Russian Federation and are reflected in project documentation to the development of the deposit. The project contains detailed information:

• Accurate location of losses;
• Name and variety of minerals;
• Loss dimensions.

The 0% rate cannot be applied to excessive irretrievable waste. In the absence of established norms, all identified losses in the process of mining are qualified as supernormative.

VAT accrual with the amount of technological losses

Calculation of the size of excise

The size of the excise tax relating to the formed irretrievable waste refers to the deduction. Currently, the recommended notification regulation has been operating in cases of the acquisition of smaller alcohol, which was declared in the initial documents. The Package of Documents is transmitted to the IFX:

• Modified notification with revised information;
• Initial notice with the remark of a specialist MRI FTS;
• Invoice with the actual volume of the acquisition of alcohol;
• Document certifying the fact of technological losses;
• Letter to the seller about the abolition of primary notice;
• The corrected calculation of the tax return.

Issues on the accounting of technological losses

The table shows fAQ And there are answers to them:

№	Question	Explanations
1	Under what conditions are excess technological losses can be considered to calculate the income tax?	The costs to reduce income tax can include technological losses in size exceeding the standard if the expert opinion on the objective causes of what happened will be applied to the technological map.
2	VAT supernormative technological losses is restored?	VAT is not subject to restoration, subject to the economic substantiation of losses.
3	The organization applying a simplified tax system has the right to include technological loss in expenses over the norm?	With simplified taxation "Income - consumption", excessive irretriving waste is included in the cost of expenses. Read also Article: → ". Simplifies that apply the taxation option "Income" Technological losses do not take into account.
4	In the size of material expenses includes the cost of return waste?	No, does not turn on. From the amount of material costs, the magnitude of return waste is deducted.
5	The company has the right to independently develop norms and regulations for the formation of technological losses in the absence of sectoral provisions?	Yes. It has.

Example 3. The meat processing plant implements the goods to wholesale buyers, and also sells sausages in the local dining room. Wholesale is located general taxation, activity dining room - UTII.

• The rate of irrevocable waste is 11%.
• 600 kg of raw materials were reworked in the current quarter,
• including Outside - 450 kg,
• ENVD - 150 kg.

Actual technological losses amounted to 63 kg of meat products (10.5%),

• Where it is 47.25 kg (450 kg * 10.5% \u003d 47.25 kg),
• ENVD - 15.75 kg (150 kg * 10.5% \u003d 15.75 kg)

Procurement cost of raw materials 195 rub. Technological losses are distributed:

• Outside - 47.25 kg * 195 rub. \u003d 9213.75 rub.
• ENVD - 15.75 kg * 195 rub. \u003d 3071.25 rub.

Knowing the causes of technological losses, organizations develop measures to reduce the percentage of irrevocable waste.

In the process of producing products (provision of services, performance) or transportation, irrevocable waste (technological losses) may appear. The reason for their appearance may be peculiarities of production (transportation) or physico-chemical properties of products.

Technological loss standards

Regulators of technological losses for each specific type of raw materials and materials An organization can develop independently. Make it can specialists from the organization controlling the technological process (for example, technologists). Developed standards need to be consolidated by technological maps, the estimates of the process or other similar documents. Approve them should persons authorized by the management of the organization (for example, the main technologist or chief Engineer). If the organization cannot determine the loss limit, then it has the right to use industry regulatory acts, government standards or information of competent organizations. For example, in the electric power industry, the calculation and redistribution of technological losses between the participants of the wholesale market produces an operator of AUC JSC. The very size of technological loss standards is determined by the Ministry of Energy of Russia.

The actual loss of raw materials and materials the organization must confirm primary documents (for example, when transporting it can be a report transport company, contract, consignable invoice). Such a point of view is confirmed by letters of the Ministry of Finance of Russia dated July 5, 2013 No. 03-03-05 / 26008, dated January 31, 2011 No. 03-03-06 / 1/39, of October 1, 2009 No. 03-03 06/1/634, dated September 21, 2007 No. 03-03-06 / 1/687, of August 29, 2007 No. 03-03-06 / 1/606, of August 14, 2007 No. 03-03 -5/218, on March 27, 2006 No. 03-03-04 / 1/289.

Council: If the organization develops standards independently, while consider the quality of incoming materials (for example, the degree of clogging) or the degree of equipment of the equipment (for example, the standards of one and the same type of materials processed on different equipment may differ). Properly calculated standards will minimize excess losses that need to be further justified.

Documenting

Technological losses must be fixed in primary documents. For example, in the inventory act (when the shortage), the act of stripping, etc. In production organizations, information on technological losses is provided by the staff controlling the production process, technologists, economists. In some industries, in particular, electric power industry, documented information on technological losses is provided by a specially created competent organization - ATC JSC.

For accounting and tax accounting purposes economic operations Must be documented (paragraph 1 of Article 9 of the Law of December 6, 2011 No. 402-FZ, paragraph 1 of Art. 252, Art. 313 of the Tax Code of the Russian Federation).

To justify accounting postings, calculations, confirmation of tax accounting data can be compiled accounting certificate. Prepare a certificate based on the information provided for technological losses. Similar explanations are contained in the letter of the Ministry of Finance of Russia dated August 26, 2013 No. 03-03-10 / 34845.

Accounting

The procedure for accounting technological losses depends on whether they originated in production, when processing a product or during transportation, as well as on whether they are carried out within or over normal.

If technological losses within the regulations arose in production, then in accounting reflect them as part of the costs of ordinary species Activities. They are taken into account when writing off materials in production:

Debit 20 (23 ...) Credit 10

- Submitted materials.

Technological losses over the norms take into account separately as part of some expenses:

Debit 91-2 Credit 20 (23 ...)

- supermarital technological losses are written off.

If the technological losses arose during the processing of goods (for example, when scrolling up contaminated surfaces, covered sections), write them off with wiring:

Debit 94 Credit 41

- reflected a shortage of the goods;

Debit 41 credit 94

- distributed waste that can be sold;

Debit 44 Credit 94

Debit 76 (73 ...) Credit 94

Debit 91-2 Credit 94

If technological losses arose during transportation, reflect them in accounting so:

Debit 94 Credit 60 (10, 16, 41 ...)

- the shortage of transportation is reflected;

Debit 20 (23 ...) Credit 94

- written off on the cost of a shortage within the established norms;

Debit 76 (73 ...) Credit 94

- assigned to the perpetrators (for employees or other organizations) excessive losses;

Debit 91-2 Credit 94

- The sums of excess losses are written off, guilty persons for which they are not found.

Such an order was established by paragraphs 5 and 11 of PBU 10/99, paragraph 5.1 Methodical instructionsapproved by the Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49, and paragraph 236 of the methodological instructions approved by the Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.

OPTION: income tax

In tax accounting, technological losses include on the material expenses of the organization (sub. 3 of paragraph 7 of Art. 254 of the Tax Code of the Russian Federation). Confirm their economic substantiation (Art. 252 of the Tax Code of the Russian Federation) can be used by the regulations approved by the Organization.

Technological losses arising in the production process (performance of work, providing services), take into account the cost of materials, when using which they originated (sub. 3, 7, Article 254 of the Tax Code of the Russian Federation). The moment of recognition of them in expenses depends on the method of calculating income tax:

• when calculating income tax by the method of accrual - in the same reporting period in which the materials that form them were used in the production of products (performance, service provisions) (paragraph 2 of Art. 272, paragraph 5 of Art. 254 of the Tax Code of the Russian Federation) . In addition, when applying the method of accrual technological loss, the organization can attribute to direct costs (paragraph 1 of Article 318 of the Tax Code of the Russian Federation). In this case, their costs will be paid in costs as products selling, the production of materials for which technological losses arose (paragraph 2 of Article 318 of the Tax Code of the Russian Federation);

• when calculating the income tax by the cash method - in the period when the materials that form them are paid and used in production (sub. 1 of paragraph 3 of Art. 273, paragraph 5 of Art. 254 of the Tax Code of the Russian Federation). Read more What material expenses to take into account when calculating income tax .

An example of reflection in accounting and in taxation of technological losses within the standards and excess of standards. The organization applies the general tax system

Alpha LLC is engaged in manufacturing. According to the materials used in production, the organization approved the standard of technological losses of 0.75 percent of their weight. Alpha determines income and expenses by the method of accrual. Accounting materials leads without applying accounts 15 and 16.

For the month, 150 tons of materials were revised, the price is 1 ton - 1500 rubles / t, and the total cost was 225,000 rubles. (150 t × 1500 rub. / T). The actual loss of materials amounted to 1 percent, that is, 1.5 tons (150 t × 1%) or 2250 rubles. In monetary terms. According to the standard established by the Organization, the losses should not exceed 1,125 tons (150 t × 0.75%), in monetary terms - 1687 rubles. (1,125 t × 1500 rub. / T). Accordingly, excess losses amounted to 563 rubles. (2250 rub. - 1687 rub.).

The accountant reflected these operations in accounting by the following wiring:

Debit 20 Credit 10
- 225 000 rubles. - materials are transferred to production;

Debit 43 Credit 20
- 224 437 rubles. (225 000 rubles. - 563 rubles) - transferred to the warehouse finished products (the cost of finished products includes technological losses within normal terms);

Debit 91-2 Credit 20
- 563 rubles. - supermarital technological losses are written off.

Technological losses were recognized in the tax accounting "Alpha" in the amount of 1687 rubles. The date of recognition of these expenses coincides with the date of recognition of the costs of materials (when transferring materials to production in a part per produced products).

Situation: Is it possible to take into account in profit tax costs the cost of technological losses exceeding the regulations established by the organization?

Answer: Yes, you can.

One of the conditions for recognizing costs when calculating income tax is their economic substantiation (paragraph 1 of Art. 252 of the Tax Code of the Russian Federation). Technological losses are not normalized costs (sub. 3, paragraph 7 of Art. 254 of the Tax Code, the letter of the Ministry of Finance of Russia dated February 21, 2012 No. 03-03-06 / 1/95). For the economic rationale for such expenses, the organization can determine the standards on their own.

If in the process of activity will be exceeded by the regulatory organizations, such an excess can also be taken into account when calculating income tax. At the same time, the organization should document the economic substantiation of excess technological losses (paragraph 1 of Art. 252 of the Tax Code of the Russian Federation). Costs that do not comply with this criterion, when calculating the income tax is impossible.

Situation: Do I need to restore VAT on excess technological losses?

Answer: No, it is not necessary, provided that the organization will enhance such losses.

Since 2015, expenses that are normalized to calculate income tax, VAT can be taken to deduct in the total amount (sub. "B" clause 6 of Article 1 of the Law of November 24, 2014 No. 366-FZ). Full list Cases when you need to restore VAT, listed in paragraph 3 of Article 170 Tax Code RF. Technological losses to such bases are not related. Therefore, VAT is not necessary to restore them.

USN

Accounting for technological losses in simplified depends on the object of taxation chosen by the organization.

Organizations that apply simplified on the object "Revenues", technological losses do not take into account (Article 346.14 of the Tax Code of the Russian Federation).

If the organization applies simplified and pays a single tax on the difference between income and expenses, technological losses within the standards used by the organization, take into account the costs. Such a conclusion can be made on the basis of subparagraph 5 of paragraph 1, paragraph 2 of Article 346.16, subparagraph 3 of paragraph 7 of Article 254, paragraph 1 of Article 252 of the Tax Code of the Russian Federation.

Technological losses take into account the costs of the materials on which they arose. This means that losses can be taken into account, provided that the materials that form them are paid and used in production (to perform work, providing services) (sub. 1, paragraph 2 of Art. 346.17 of the Tax Code of the Russian Federation). At the same time, it is not necessary to conduct separate accounting of the value of losses within the limits. This is explained by the fact that the cost of materials, taking into account losses, is already taken into account as part of the material costs at the date of their acquisition in the full amount (the letter of the Ministry of Finance of Russia of October 28, 2013 No. 03-11-06 / 2/45473).

An example of accounting for taxation of technological losses within the standards and excess of standards. The organization applies simplist

Alpha LLC is engaged in manufacturing. According to the materials used in production, the organization approved the standard of technological losses of 0.75 percent of their weight. Alpha works on simplified. Single tax Pays from the difference between income and expenses.

For the month, 150 tons of materials were reworked. Their cost before processing is 1500 rubles / t, and the total cost amounted to 225,000 rubles. (150 t × 1500 rub. / T). The actual loss of materials amounted to 1 percent, that is, 1.5 tons (150 t × 1%) or 2250 rubles. In monetary terms. According to the standard established by the organization, losses should not exceed 1.125 tons (150 t × 0.75%), and in monetary terms - 1687 rubles. Accordingly, excess losses amounted to 563 rubles. (2250 rub. - 1687 rub.).

Technological losses were recognized in the amount of 1687 rubles. As part of material costs.

Situation: Is it possible to take into account the cost of technological losses in excess of the regulations established by the organization? The organization applies simplified. A single tax pays from the difference between income and expenses.

Answer: Yes, you can.

One of the conditions for recognizing costs in the simplification is their economic validity (paragraph 1 of Art. 252, paragraph 2 of Art. 346.16 of the Tax Code of the Russian Federation). Technological losses are not normalized material expenditures (sub. 3, paragraph 7 of Art. 254, sub. 5, paragraph 1 of article 346.16 of the Tax Code, the letter of the Ministry of Finance of Russia of February 21, 2012 No. 03-03-06 / 1/95) . For the economic rationale for such expenses, the organization can determine the standards on their own.

If in the process of activity will be exceeded by the regulations established by the organization, then such an excess can also be taken into account in expenditures. At the same time, the organization should document the economic substantiation of excess technological losses (paragraph 1 of Art. 252 of the Tax Code of the Russian Federation). Costs that do not correspond to this criterion cannot be taken into account.

ENVD

If the organization pays UNVD, then the technological losses will not affect the calculation of this tax. UTII payers calculate this tax on the imputed income (paragraph 1 of Article 346.29 of the Tax Code of the Russian Federation).

Outdoor and UHNVD

If the Organization combines the general tax system and UNVD, according to the technological losses arising from the materials that are used both in the activities translated on UNVD and in activities on the general tax system, it is necessary to organize separate accounting for profit tax and VAT (clause 9 of Art. 274, p. 4, 4.1 of Art. 170 of the Tax Code of the Russian Federation). Those losses that relate to activities on the general tax system, consider in the composition of material expenses on income tax (sub. 3 p. 7 of Art. 254 of the Tax Code of the Russian Federation). Technological losses that have arisen in AVD activities are not taking into account (paragraph 1 of Art. 346.29 of the Tax Code of the Russian Federation). As a rule, technological losses are not distributed proportional to income, since these costs can be attributed to any type of activity of the organization.

An example of the distribution of technological losses. The organization combines the overall tax system and UNVD

Master Production Firm LLC manufactures meat products. Finished products, the organization sells wholesale and uses in the dining room. For the sale of finished products, the organization applies a general tax system. The activity of the dining room is translated on UNVD.

The standard of technological losses in the processing of meat is 12 percent.

In June, 500 kg of meat were used, including:

• in activities on the general tax system - 400 kg;
• in AVD activities - 100 kg.

When processing meat, technological losses in the amount of 50 kg of meat (10%) were identified, including by type of activity:

• 40 kg (400 kg × 10%) - in activities on the general tax system;
• 10 kg (100 kg × 10%) - in the activities translated on UNVD.

The cost of 1 kg of meat is 50 rubles.
Technological losses that relate to activities on a common tax system, amounted to:
40 kg × 50 rub. \u003d 2000 rubles.

Technological losses that relate to AVD activities amounted to:
10 kg × 50 rub. \u003d 500 rub.

A. Torture
ZAO Bdo Unicon

In accordance with paragraph 7 of Art. 254 of the Tax Code of the Russian Federation to material expenditures for tax purposes is equal:

• losses from the shortage and (or) damage during storage and transportation of commodity and material values \u200b\u200bwithin the limits of natural decrease, approved in the manner prescribed by the Government Russian Federation;
• technological losses in production and (or) transportation.

Since in the NK of the Russian Federation there is no definition of natural loss, according to Art. 11 of the Tax Code of the Russian Federation we turn to other branches of legislation. In the methodological recommendations for the development of natural loss standards, approved by the Order of the Ministry of Economic Development of Russia of March 31, 2003 No. 95, it is indicated that under the natural loss should be understood as a loss (decrease in the mass of goods) due to the natural change in biological and (or) physicochemical properties When maintaining its quality within the requirements (norms) established by regulatory acts. Based on this definition of natural liability, such phenomena should be attributed as evaporation, weathered, dermistem, etc.

Losses from natural loss may occur during storage and transportation of material values.

According to the methodological guidelines, technological losses and losses from marriage, loss of inventive valuables during their storage and transportation, caused by violation of the requirements and standards, technical and technological conditions, equipment malfunction, and damage to the container are not treated.

In the methodological recommendations for the application of chapter 25 "Income tax" of part of the second Tax Code of the Russian Federation, approved by the Order of the Ministry of Internal Affairs of Russia of 20.12.02 No. BG-3-02 / 729 (as amended from 10.27.03), It is explained that technological losses arise in the process of production and (or) during transportation and due to the operational (technical) characteristics of the equipment used in the production and transportation of goods. Thus, technological losses arise due to the characteristics of the technologies used.

In the process of transporting commodity and material values, both technological losses and natural decreases may occur. To determine the type of loss, it is necessary to determine the cause of their occurrence. So, if the losses are caused by changing physicochemical properties, such as evaporation, these losses should be taken into account as a natural decline. If, as a result of losses, physicochemical properties do not change, such losses should be classified as technological. For example, when transporting cement by road, part of the cement remains on the walls of the tank. Its physico-chemical properties do not change, the same cement remains on the walls of the tank, so these loss should be taken into account as technological.

Tax accounting of technological losses

Technological losses are taken into account for tax purposes in the composition of material expenses (paragraph 3 of paragraph 7 of Art. 254 of the Tax Code of the Russian Federation). No standards for accounting for technological losses of the Tax Code of the Russian Federation does not provide, which means that the organization can take into account such expenses in full. The only restriction for taking into account technological losses is provided in Art. 252 NK RF: their size must be justified and documented. The same indication is also contained in the methodological recommendations for the application of chapter 25 of the Tax Code of the Russian Federation. It means that tax authorities When checking, pay special attention to documents that are confirmed by the size of technological losses. Therefore, it is necessary to identify such expenses very carefully.

Currently, there are no documents on the design of technological losses. In the letter of the Ministry of Finance of Russia dated 2.09.03 No. 04-02-05 / 1/85, it is explained that on the basis of the characteristics of the technological process, the rule of formation of the loss of each specific type of raw materials and materials used in the production process, the organization determines independently. This standard is set in a technological map or in another similar internal document.

Technological card has no unified formTherefore, the organization develops independently and approves it as an internal document. The technological map should indicate the percentage or the number of possible losses of raw materials or materials for each type of product produced.

To determine the standard of losses, the organization may contact the services of specialized companies or attract their own specialists. It should be borne in mind that technological maps are usually compiled by technologists, but they must be approved by the head of the organization.

Specialists of the organization must constantly monitor the size of actual technological losses, because if they exceed the standard, the tax authorities may detach the tax on the income of organizations in the amount of excess losses. Such an excess is possible, for example, in the case of use in the production of low-quality raw materials or violation of technology. Increased losses caused by low quality raw materials, the organization will need to be documented. To do this, you can make an act of an arbitrary form in which to indicate that, since the organization did not have enough amount moneyIt was decided to purchase raw materials of lower quality, differing from the calculation of the technological map. Therefore, when it is used, it is possible to loss above the established standards. To justify elevated waste, such a document should be sufficient.

In the case of regular exceeding the actual losses over scheduled indicators, technological loss standards should be revised.

Since technological losses are included in the composition of material costs, the order of their recognition as a consumption for income tax will coincide with the procedure for recognizing material expenses. According to paragraph 2 of Art. 272 Tax Code of the Russian Federation The date of the implementation of material expenses is recognized as the date of transfer to the production of raw materials and materials - in part of raw materials and materials per produced goods (works, services).

Example 1.The organization "Caravan" is engaged in the production of furniture. In the first quarter of 2005, 1000 m3 of wood was released into production in the amount of 10,000 rubles. (10 rubles per 1 m3). In the production process, technological losses in the amount of 10 m3 in the amount of 100 rubles were formed. (10 rubles. X 10 m3). Suppose that the standard of technological losses is not exceeded.

In the first quarter of 2005, the costs for income tax purposes should be included full sum (10,000 rubles) transferred to the production of materials. This cost should be reflected in tax accounting at the time of writing off the wood in production.

Assessing technological losses, it should be borne in mind that the cost of input and material values \u200b\u200bin accounting and tax accounting is formed differently. As is known, the tax accounting for inventive material values \u200b\u200bdoes not include non-deactive costs and expenses accounted for in a separate manner (exchange rate and sums arising before adoption of values; interest on loans attracted to acquire values \u200b\u200baccrued before the adoption of values Accounting, etc.), therefore, the amount of technological losses in accounting and in tax accounting may not coincide.

Example 2.LLC "Topol" is engaged in the production of products from scrap metal. The standard of technological loss in production is 1%. In the first quarter of 2004, LLC received a loan for the purchase of scrap metal. In July 2004, 500 kg of scrap was purchased at the expense of the loan. For 1 kg and returned a loan along with percent. The amount of interest before the adoption of values \u200b\u200bto the account was 200 rubles. In August 2004, the entire scrap metal was released.

In tax and accounting for the III quarter of 2004, LLC will be able to take into account in the composition of technological losses of 5 kg of scrap (500 kg x 1%). Suppose that the size of real losses did not exceed the standard. The cost of technological losses in tax accounting will be 100 rubles. (20 rubles. X 500 kg x 1%). The amount of interest on the loan must be taken into account in the composition nonealization expenses In accordance with Art. 265 NK RF. In accounting, the amount of interest for the loan is included in the actual cost of raw materials in accordance with the Accounting Registration Regulation "Accounting for Logistics" (PBU 5/01). In this case, the cost of scrap metal will be equal to 10,200 rubles. (20 rubles. X 500 kg + 200 rubles.), And the cost of technological losses will be 102 rubles.

Calculate the technological losses must also be for determining the amount direct expensesdistributed to the remains of unfinished production. Organizations engaged in the processing and processing of raw materials to calculate direct costs distributed to the remains of unfinished production, use the indicator "The amount of raw materials transmitted to production for the month". According to Art. 319 Tax Code of the Russian Federation This indicator is taken over the cons of technological losses.

Example 3.. We use the data of the previous example. Suppose that from the scrap metal (500 kg) released in the incomplete production at the end of the month remains 50 kg. Technological losses amounted to 5 kg. The amount of direct expenses for August 2004 is equal to 20,000 rubles. Suppose that the enterprise was not at the beginning of the month of work in progress.

We define the amount of direct expenses, which will remain in unfinished production at the end of August 2004:

20 000 rubles. x 50 kg / (500 kg - 5 kg) \u003d 2020 rubles.

It is important to distinguish technological losses and return waste. According to paragraph 6 of Art. 254 of the Tax Code of the Russian Federation under return waste is understood as the residues of raw materials (materials), semi-finished products, coolants and other types of material resources, formed in the process of manufacturing goods (work, providing services), partially lost consumer qualities of the source resources (chemical or physical properties) and by virtue This used with increased expenses (reduced product output) or not used for direct purpose.

As we see, both technological losses and return waste arise in the production process. Nevertheless, it is different types LOSS. The main difference of return waste from technological losses is that return waste can be used in production again or to implement. The technological losses are irretrievable waste, their further use is impossible.

In accordance with paragraph 6 of Art. 254 Tax Code of the Russian Federation The amount of material expenses is reduced by the cost of return waste. Return waste is assessed depending on the direction of their use. In the case of the use of return waste during the production process, they must be assessed at a reduced price of the original material resource (at the price of possible use). If returned waste is implemented to the side, they are estimated at the price of the implementation (clause 6 of Art. 254 of the Tax Code of the Russian Federation).

Do not relate to return waste, the remnants of commodity values, which in accordance with the technological process are transferred to other units as a full-fledged raw materials (materials) for the production of other types of goods (works, services), as well as associated (conjugate) products resulting from technological process.

Example 4. LLC Meatobront No. 13 is engaged in the processing and implementation of meat products. In November 2004, 5000 kg of meat was purchased and released into production in the amount of 100,000 rubles. (20 rubles per 1 kg). In the production process, technological losses were formed (irrevocable waste) in the amount of 10 kg, as well as return waste (fat) in the amount of 50 kg. This fat meat processing pan has implemented for 1000 rubles. The standard of technological losses is set in the amount of 0.5%.

Let us calculate the amount of material expenses for November 2004. First of all, we define the size of technological losses on the established standard. As part of technological losses for tax purposes, the meat processing plant will be able to take into account 25 kg of meat (5000 kg x 0.5%), which means that the size of real losses did not exceed the standard. Next, it is necessary to reduce the amount of material expenses for the cost of return waste. Since the return waste is implemented to the side, they need to evaluate them at the price of the implementation. Then the amount of material expenses for November 2004 will be:

100 000 - 1000 rubles. \u003d 99 000 rub.

Tax accounting loss in the form of natural loss

In accordance with P.P. 2 p. 7 tbsp. The 254 Tax Code of the Russian Federation as part of the material expenditures takes into account the losses from the shortage and (or) damage during the storage and transportation of commodity and material values \u200b\u200bwithin the norms of natural loss approved in the manner prescribed by the Government of the Russian Federation.

As already mentioned, the loss in the form of natural loss arise due to changes in the physicochemical properties of materials (evaporation, dermiska, weathered, etc.). To determine such losses, it is necessary to use the norms of natural loss.

The norm of natural loss used in the storage of inventory-material values \u200b\u200bis the permissible value of irretrievable losses (natural loss), which should be determined during the storage of the goods by comparing its mass with a mass of goods actually accepted for storage.

The norm of natural loss applied during transportation of inventory-material values \u200b\u200bis a permissible value of irrevocable losses (natural loss), which should be determined by making a mass of the product specified by the sender in the accompanying document, with a mass product actually adopted by the recipient.

Losses from the shortage and (or) damage during storage and transportation of commodity-material values \u200b\u200bare detected on the basis of inventory. Its results are issued inventory comprehension Commodity and material values \u200b\u200b(form No. Inv-3) and the accuratory statement of inventory results (Form No. Inv-19). After establishing the fact of a shortage of inventory values, according to which the norms of natural loss are provided, losses are detected within the limits of natural loss standards, as well as excess losses.

For purposes accounting The shortage of property or its damage within the limits of natural liability refers to the costs of production or circulation, over the norms on the expense of the perpetrators. If the guilty persons are not installed or the court refused to recover losses from them, losses from the shortage of property and its damage are written off on financial results Organizations, and budget organization - to reduce financing (funds). This order is set Federal law from 11/21/96 No. 129-FZ "On Accounting".

For the purpose of taxation of profits, another order of accounting for such losses is applied. In guidelines for the application of chapter 25 of the Tax Code of the Russian Federation, as well as in their letters, the tax authorities adhere to the next position. Losses within the limits of natural liability can be taken into account for tax purposes only if they are approved in the manner prescribed by the Government of the Russian Federation. The Government of the Russian Federation in the decision of 12.11.02. No. 814 "On the procedure for approval of the norms of natural loss during the storage and transportation of inventory of commodity and material values" commissioned the relevant ministries and departments to develop norms of natural loss, taking into account the technological conditions for storing and transporting commodity and material values, Climatic and seasonal factors affecting their natural decline. Pursuant to this decree approved:

• Norms of natural decrease of grain, products of its processing and seeds of oilseeds during storage (Order of the Ministry of Agriculture of Russia dated January 23, 2004 No. 55);
• The norms of natural loss during the storage of chemical products (order of the Ministry of Industry of Russia dated January 31, 2004 No. 22);
• Norms of natural loss of cargo mass in the metallurgical industry during transport rail transport (Order of the Ministry of Industry and Commission of Russia of April 25, 2004 No. 55).

According to the tax authorities, the "old" norms of natural decreased for the purpose of taxation of the profits cannot be applied, which means that in the rest economy sectorsIn which the norms of natural loss are not approved, the right to take into account such losses of the organization will most likely have to defend in court.

In case of identifying a shortage of commodity values \u200b\u200bin excess of established norms of the organization, these losses should be fixed in the first place. Damage is reimbursed by either financially responsible persons or guilty persons. If as a result of the shortage, the guilty persons are missing, for the purpose of taxation of profits, super-profile losses can be taken into account in the composition of non-evalization costs, but only in the case of a documentary confirmation by the state authorities of the fact of the absence of guilty persons (pp. 5 of paragraph 2 of Art. 265 of the Tax Code of the Russian Federation).

Example 5.LLC "Svetonea" is engaged in grain trade. In June 2004, the Warehouse of the Organization received a Wheat Party weighing 50 tons. The cost of the party was 5,000,000 rubles. (100 rubles per 1 kg). In stock Wheat stored in bulk for 3 months. At the expiration of this period, the results of the inventory revealed a shortage of 50 kg of wheat. Suppose that the guilty persons are not found and there is a corresponding documentary confirmation by state authorities. In October 2004, the Wheat Party weighing 49,950 tons (50,000 kg - 50 kg) was implemented.

Calculate the normative and excess grain losses and consider the order of their taxation. The norms of natural decrease in grain storage are approved by the Order of the Ministry of Agriculture of Russia of January 23, 2004 No. 55 and amount to 0.07% of the total mass when stored in stock in bulk for 3 months. In relation to our example, the norm of natural loss during grain storage will be 35 kg (50,000 kg x 0.07 / 100). Thus, for the purpose of taxation of profits in the composition of material expenses, LLC will be able to take into account the loss in the form of natural loss worth 3,500 rubles. (35 kg x 100 rubles).

As for excessive losses worth 1500 rubles. (15 kg x 100 rubles), their organization will be able to take into account in the composition of non-engineering expenses according to P.P. 5 p. 2 Art. 265 Tax Code, since there is a documentary confirmation of the fact of the absence of perpetrators.

As already noted, the "old" norms of natural loss can not be applied. Consequently, in those sectors in which these norms were not approved in the manner prescribed by the Decree of the Government of the Russian Federation of 12.11.02 No. 814, the loss in the form of natural loss, according to the tax authorities, should not be taken into account in the expenditures for income tax purposes.

In accordance with the decision Constitutional Court Of the Russian Federation of 12.10.98 № 24-p. Intetration of Art. 57 Constitution of the Russian Federation (everyone is obliged to pay legally established taxes) in system communication with other provisions of the Constitution of the Russian Federation does not allow us to conclude that the taxpayer is responsible for the activities of all organizations involved in the process of paying and transferring taxes in the budget. Such a conclusion is confirmed in the definition of the Constitutional Court of the Russian Federation of 4.03.99. No. 36-o, which states that the non-fulfillment of the Government of the Russian Federation of the legislator specifies to specify the procedure for the use of benefits does not mean that a legislative act cannot be applied, which is generally Formulates benefit.

Improvements appropriate government agencies necessary actionsrelated to the adoption of natural loss standards should not lead to the impossibility of implementing the taxpayer's rights established by the law and deprivation of its legislatively established right to reduce taxable profits on the sum of the loss of commodity and material values \u200b\u200bin the form of natural loss.

It should be noted that the "old" norms of natural loss continue to act so far, therefore, in our opinion, the taxpayer has legal grounds To be taken into account in the expenditures for the purpose of taxation of the profit of the loss in the form of natural loss, taking into account these norms.

Currently, there is only a positive arbitration practice on this issue (see, for example, the resolutions of the FAS of the West Siberian District dated April 5, 2004 in case No. F04 / 1731-330 / A46-2004, FAS of the North Caucasus District of April 5, 2004 in case No. F08-1062 / 2004 -436A, FAS of the North Caucasus District of 30.03.04 in case No. F08-1059 / 2004-413a).

Restoration of VAT sums on technological losses and losses in the form of natural loss

When writing off costs in the form of technological losses or losses in the form of natural liability, the question arises: whether it is necessary to restore the VAT that comes to such losses.

As for losses within the established norms, it is not necessary to restore VAT for such losses, there is no such requirement in the Tax Code of the Russian Federation.

As for excessive losses, in a letter dated 20.09.04. No. 03-04-11 / 155, the Ministry of Finance of Russia explained that when the shortage of inventive material values \u200b\u200bis found, the tax is needed to restore, since the disadvantaged shortage of inhabitual material values \u200b\u200bare not used for Operations taxable VAT. In this regard, it is safe to say that the tax authorities when checking will require restore the amount of VAT, which come to excess losses. However, in our opinion, the stated position contradicts the provisions of the tax legislation, and the taxpayer has the right to not restore the VAT that comes to such losses.

The duty to restore VAT amounts to the budget is provided for by paragraph 3 of Art. 170 Tax Code of the Russian Federation: in the case of the taxpayer, the taxes specified in paragraph 2 of Art. 170 of the Tax Code of the Russian Federation, to deduct or compensation, the corresponding tax amounts are subject to recovery and pay to the budget. Paragraph 2 170 of the Tax Code of the Russian Federation provides a closed list of such cases:

• the goods are used for operations not subject to taxation (exempt from taxation);
• the place of sale of goods does not recognize the territory of the Russian Federation;
• the goods are purchased by non-taxpayers or freed from the execution of the taxpayer's duties;
• the goods are purchased for operations that are not recognized by the sale of goods in accordance with paragraph 2 of Art. 146 NK RF.

These are the norms of Art. 170 of the Tax Code of the Russian Federation do not provide for grounds for the restoration of VAT in the occurrence of technological losses or losses in the form of natural loss arising from above established standards.

Since in chapter 21 of the Tax Code of the Russian Federation, there is no direct norm, providing for the obligation to restore VAT, which comes to excessive technological losses or loss in the form of natural loss, the taxpayer has the right to not restore the VAT previously adopted to deduct, if such losses occur. However, the taxpayer, choosing the proposed option, must assess tax risks taking into account the specifics of its activities and, if necessary, prepare for a trial.

As for arbitration practices, the same case was considered by the Presidium of the Russian Federation, and in the decision of 11.11.03. No. 7473/03 was made a decision in favor of the taxpayer.