Primary documents: everything an accountant needs to know

Without primary documents the fact of delivery cannot be proven

The company filed a lawsuit to recover about 14 million rubles from the defendant.
To substantiate its demands, the LLC presented unilaterally signed invoices for payment for products, the money for which was never received. The judges came to the conclusion that the plaintiff had not proven the fact of delivery of the products, and therefore rejected the claim.

The fact is that, according to the Accounting Law, every fact of economic life must be documented in primary documents. It is these documents, in particular, invoices, that confirm the transfer of inventory items.

However, the plaintiff did not submit these documents. Invoices and sales ledgers are one-sided documents.

At the same time, not a single bilateral document or document emanating from the defendant and confirming the fact of conclusion and execution of the transaction was presented by the plaintiff.

Resolution of the Arbitration Court of the North-Western District dated 06/05/2017 No. F07-4084/2017.

Editor's note:
the fact of the transaction and the settlement reconciliation report will not confirm the fact. This document in itself, without the “primary” on the basis of which it was drawn up, is not indisputable evidence confirming the amount of debt of one party to the other (resolution of the Arbitration Court of the Moscow District dated April 14, 2016 No. F05-4222/2016, Arbitration Court of the North-Western district dated November 17, 2016 No. F07-8809/2016).

When is such a document needed?

The most popular agreement in civil law relations is a contract for the provision of paid services. At the moment, their range is quite wide:

• marketing;
• legal;
• THAT;
• communications;
• veterinary;
• audits, etc.

A report on the provision of marketing services, like others, is drawn up to confirm the completion of the task undertaken by the contractor and to record the cost. By signing the document, the customer confirms that the terms of the agreement have been fully complied with and there are no claims against the contractor. If the party to the agreement is an organization, then a stamp is affixed to the paper.

ConsultantPlus experts examined whether it is possible to create one invoice for several acts of work performed. Use these instructions for free.

The legislation of the Russian Federation does not say that it is mandatory to draw up such a document. It is used by agreement between the contractor and the customer. The contracts themselves, as well as the report on services rendered, come in various forms. It depends on the specific task.

The services provided should not be confused with work. Their difference is that they do not have a material expression; they are realized and consumed in the process of execution. Why is a report on completed work necessary - when the task has a material expression.

The subject of the contract, for example, for maintenance, is the transfer by the customer to the contractor of the functions of repair and maintenance of equipment at the customer’s enterprise. The contractor draws up a report on the maintenance work performed, which confirms the material expression of the fulfillment of obligations. The customer has the right to refuse payment if he discovers significant deficiencies in the completed tasks.

ConsultantPlus experts examined in what cases it is possible to draw up a certificate of completion of work in foreign currency. Use these instructions for free.

The court clarified in which case the fact of provision of services can be confirmed without a “primary”

The company filed a claim with the arbitration court to collect a debt in the amount of 500 thousand rubles, as well as interest for the use of other people's money.
The courts found that the organization entered into an agreement for consulting services, which stipulates that the contractor undertakes to present to the customer the results of the services provided in paper and electronic form. The cost of services is 1 million 500 thousand rubles. The customer made an advance payment of 500 thousand rubles. However, later he informed the counterparty about the unilateral termination of the contract and asked him for copies of documents confirming the provision of services.

According to the contractor, a full range of services was provided. True, the customer does not agree with this, since the counterparty did not provide supporting documents. In this regard, the company believes that the prepayment should be returned.

The courts of first and appellate instances established the fact of provision of services. It turned out that on the first stage an expert opinion was prepared and handed over to the customer, on the second stage recommendations were given on eliminating broken hyperlinks on the site, a procedure for organizing internal control was developed, etc. The provision of consulting services and support in the process of eliminating existing violations of the law was carried out online. consulting the performer with employees.

At the same time, the absence in itself of a signed act of work performed between the parties is not a basis for the conclusion that the work under the contract was not performed. Otherwise, the principles of the reimbursable nature of the services provided and the proportionality of compensation for the services provided are violated.

When providing services for a fee, the customer is interested in the activities of the performer, which do not directly lead to the creation of a material result. This position is reflected in the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated April 27, 2010 No. 18140/09. Failure to sign certificates of services rendered, when the very fact of their provision has been proven, cannot be grounds for exempting the customer from paying for them.

The cassation court agreed with the findings of the lower courts.

Resolution of the Arbitration Court of the Moscow District dated December 27, 2017 No. F05-19640/2017.

How to confirm management services for the tax office?

At the same time, if expenses for management services are not documented, the tax office will try to exclude them from income tax expenses . This is indicated by the large number of disputes with the Federal Tax Service that the court considered. Let's figure out how to confirm management services with references to judicial practice.

So is the report required?

The absence of a management company’s report or its lack of information cannot be a sufficient basis for excluding expenses for management services from the tax base. Usually, if the taxpayer provides some additional documents and evidence that directly or even indirectly confirm the provision of services, the court takes his side.

Thus, in a dispute with the Federal Tax Service, considered by the Arbitration Court of the North Caucasus District (Resolution No. F08-7467/2019), the taxpayer was able to confirm the reality of the management services provided without a report from the management company .

What the organization provided to confirm the reality of the services provided:

• register of agreements signed by the general director of the management company on behalf of the company for the audited period,
• copies of bank cards,
• applications for company participation in tenders for the provision of public services,
• copies of personnel orders and other organizational and management documents.

At the same time, the taxpayer’s expenses were confirmed by an agreement, certificates of work performed, accounting and tax reporting documents, reporting to the Pension Fund and social insurance authorities, documents on the conclusion and maintenance of business contracts, government contracts, etc.

But still, providing a report to the management company in business is a common practice , not an exception. **Therefore, the absence of a report will most likely lead to claims from the tax authorities.

What report is considered informative?

The Federal Tax Service usually tries to prove that the reports are uninformative and do not confirm the reality of the services provided.

The court has an answer to this. Thus, in the Resolution of the Federal Antimonopoly Service of the West Siberian District in case No. A81-2271/2013, the court indicated that it would not be possible to determine the competence and responsibilities of the management company, because it is not possible to provide for all the issues that arise daily in the organization’s activities.

“That is why the acts of acceptance of services provided, as well as the agreement on the transfer of powers of the sole executive body, and the Charter of the company, can contain only an approximate list of those services that are provided by the management company when performing the functions of the sole executive body,” the court explained.

Thus, due to the wide range of responsibilities of the manager, it is in principle impossible to provide in the report the entire list of services provided during the period. At the same time, current judicial practice shows that the report itself, even if quite detailed, may not convince the Federal Tax Service of the reality of providing management services. In this case, the company must have additional supporting documents.

Minor errors in the primary data will not result in denial of VAT deduction

The company entered into a purchase and sale agreement, under which the seller supplied the buyer with spare parts and special equipment for vehicles.
The contract, invoices, goods and waybills confirm the fact of delivery. However, following the results of an on-site audit, the tax authorities refused to deduct VAT for the company and assessed additional taxes, penalties and fines. Reason: presence of errors in the waybills (failure to indicate the contract, number of packages, cargo weight in words, lack of references to numbers and dates of waybills, passports and certificates). The inspectors considered that this fact confirms the unreality of the economic relationship between the seller and the buyer.

Despite this, the judges recognized that the submitted primary documents confirm the delivery and receipt of goods by the company. The deficiencies identified by the Federal Tax Service in the invoices are not significant due to Part 2 of Art. 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” do not indicate the unreality of the supply of goods and cannot serve as a basis for the conclusion that the goods were not delivered.

In addition, the company submitted invoices in the TORG-12 form, which indicate:

• name of the document, date of its preparation;
• name of the organization on behalf of which the document was drawn up;
• product, its quantitative and cost characteristics;
• total cost of the goods.

The authenticity of the seals that certified these documents was not disputed by the tax authority.
The drivers who were listed in the TTN confirmed during interrogation that they were indeed transporting the goods. The fact that they were not officially registered with the carrier and that he did not submit information on them and did not pay taxes and contributions has nothing to do with the deduction of VAT by the taxpayer being audited.

Thus, the court came to the conclusion that the company complied with the conditions established by the Tax Code of the Russian Federation necessary to present VAT amounts for deduction. The inspector's decision was declared invalid.

Resolution of the Arbitration Court of the North-Western District dated December 20, 2017 No. F07-13132/2017.

Editor's note:
we note that the tax service confirms that minor errors in the primary report are not a reason for deducting tax expenses (letter dated February 12, 2015 No. GD-4-3/ [email protected] ). This letter emphasizes that errors in primary documents that do not prevent fiscal officials from identifying during an audit are not grounds for refusing to accept expenses:

1) seller;

2) buyer;

3) name of goods, works, services, property rights;

4) their cost;

5) other circumstances of the documented fact of economic life that determine the application of the appropriate taxation procedure.

Minor errors in source documents may not be corrected.

What documents confirm the provision of cargo transportation services...

The organization provides transport services for cargo transportation using its own transport, but sometimes attracts other cargo carriers to provide services and in this situation turns out to be an intermediary.
In this situation, the organization issues invoices to customers for payment for cargo transportation services provided, but does not attach a tear-off coupon of the waybill and TTN to these applications (since it was not our transport that carried the cargo). At the same time, transport customers still require these documents from us. Who should write them out? If they are issued by a third party, then where will it be indicated that the transportation was entrusted to our organization, and we received payment for the services provided from the customer?

Relations between the parties related to the provision of goods transportation services are regulated by Chapter 40 of the Civil Code of the Russian Federation “Transportation”. Thus, Article 784 of the Civil Code of the Russian Federation establishes that the transportation of goods, passengers and luggage is carried out on the basis of a contract of carriage, which determines the conditions for the carriage of goods. In this case, the conclusion of a contract for the carriage of goods is confirmed by drawing up a consignment note (clause 2 of Article 785 of the Civil Code of the Russian Federation).

The provision of intermediary services for the transportation of goods is formalized by a transport expedition agreement (Chapter 41 of the Civil Code of the Russian Federation). Under a transport expedition agreement, one party (the forwarder) undertakes, for a fee and at the expense of the other party (the client), to perform or organize the performance of services related to the transportation of goods specified in the expedition agreement (clause 1 of Article 801 of the Civil Code of the Russian Federation). In this case, the conditions for fulfilling the transport expedition contract are determined by agreement of the parties, unless otherwise established by Federal Law No. 87-FZ of June 30, 2003 “Transport-forwarding activities”, other laws or other legal acts (clause 3 of Article 801 of the Civil Code of the Russian Federation).

According to the Rules of transport and forwarding activities (approved by Decree of the Government of the Russian Federation of September 8, 2006 No. 554), the following forwarding documents are an integral part of the transport expedition agreement:

— instructions to the forwarder (determines the list and conditions for the provision of services to the client). In practice, such an order is usually called an application;

— forwarding receipt (confirms the fact that the forwarding agent has received cargo for transportation from the client). To be completed if a forwarder is involved in the transportation;

— warehouse receipt (confirms the fact that the freight forwarder has accepted the cargo from the client for warehousing), clause 5 of the Rules.

In this case, the transport expedition agreement may provide that the parties to the agreement may use other forwarding documents not specified in clause 5 of the Rules.

Note! The rules of transport and forwarding activities do not provide for the provision of a waybill and (or) TTN to the client (customer). Therefore, the provision of these documents under the transport expedition agreement is not necessary.

True, in practice, most clients still require the forwarder to provide them with copies of these documents. As a rule, this is due to the fact that during inspections, most representatives of tax authorities require confirmation of the provision of cargo transportation services with these particular transport documents. In order not to lose their clients, most freight forwarders, as a rule, “meet halfway” to the wishes of their customers and provide copies of these documents.

Let's consider the procedure for preparing such documents.

Consignment note or consignment note

To record the movement of inventory items and payments for their transportation by road, a consignment note (Form 1-T), approved. Resolution of the State Statistics Committee of Russia dated November 28, 1997 N 78 (hereinafter referred to as the Resolution). According to this Resolution, legal entities operating vehicles and being senders and recipients of goods transported by road must use the unified Form 1-T.

In our opinion, it follows from what has been said that the procedure for issuing and issuing a specification form (including who should issue it) should be established by the contract for the carriage of goods. Note that in practice, Form 1-T is usually issued by the owner of the vehicle, i.e. cargo carrier.

The consignment note contains information about the date the document was drawn up, the name and address of the sender and carrier, an indication of the place, the date of acceptance of the cargo and the place intended for its delivery, the name and address of the recipient, etc. The TTN serves as the basis for accounting for transport work and making payments to the carrier.

The transport section of Form 1-T defines the relationship between vehicle customers and organizations that own vehicles that transported goods. In the situation described in the question, your organization enters into a contract for the carriage of goods and, accordingly, pays for the carrier’s services, therefore, in the “Payer” column of the goods section of the TTN and in the “Customer (payer)” column of the transport section of the invoice, the details of your organization must be indicated. This is direct confirmation that the transport was ordered specifically by your organization.

Waybill

Truck waybills are the main primary accounting document that, together with the technical specification for the transportation of commercial cargo, determines the indicators for recording the work of rolling stock and the driver, as well as for calculating wages to the driver and making payments for the transportation of goods.

According to the above Resolution, Form N 4-c (piecework) is used when transporting goods, subject to payment for the work of the vehicle at piecework rates. Form N 4-p (time-based) is used subject to payment for vehicle work at a time-based rate and is designed for simultaneous transportation of goods by up to two customers during one working day (shift) of the driver.

Waybills in forms N 4-с and 4-п are issued to the driver against signature by an authorized person for only one working day (shift), subject to the driver handing over the waybill of the previous day of work. Filling out the waybill before issuing it to the driver is carried out by the dispatcher of the organization that owns the vehicle or a person authorized to do so. The remaining data is filled in by employees of the carrier organization and customers.

Thus, the customer fills out tear-off coupons of the waybill, which serve as the basis for the organization - the owner of the vehicle - to present an invoice to the customer of the transportation. The corresponding tear-off coupon is attached to the invoice for payment for cargo transportation services. At the same time, the waybill itself, which repeats records identical to the customer’s coupon about the time the car was operated by the customer, remains with the carrier.

Please note that in the customer coupon, in the column <Customer>, your organization can be indicated only if a representative of your organization with a seal is present at the unloading site. But, as a rule, in practice this is rare. Therefore, the customer’s coupon may contain details of the direct sender and recipient of the cargo for a specific shipment.

And here the question arises: how, in this case, can your organization confirm its involvement in a specific transportation?

As noted above, the general conditions for the transportation of goods must be stipulated in the transport expedition agreement (clause 3 of Article 801 of the Civil Code of the Russian Federation). In this case, specific conditions of transportation (such as, for example, the transportation route, the date and time of delivery of the vehicle), in our opinion, should be determined by an annex to the contract in the form of a completed application for a specific transportation of goods. Then, in our opinion, confirming the fact that the transportation was entrusted to your organization will not be problematic.

The following documents confirm the provision of cargo transportation services:

— customer’s coupon and (or) TTN, which reflect the date, direction of transportation (from where, where), make and state number of the vehicle through which the cargo was transported and other data;

— an act on the provision of services for the transportation of goods, which is drawn up in any form in accordance with paragraph 2 of Article 9 of the Federal Law on Accounting dated November 21, 1996 No. 129-FZ.

If the specified documents correspond to the specific request of the customer, then it cannot be denied that the transportation was entrusted to your organization.

It is possible to confirm payment by the customer for a specific transportation if a copy of the customer’s coupon and (or) TTN (as required by your customers) is attached to the invoice for payment of transportation, and in the invoice itself, in our opinion, it is advisable to indicate the date, route of transportation, No. and date of the customer’s application or the certificate of provision of services corresponding to this transportation.

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“Primary” with a false signature cannot confirm the transaction

The Federal Tax Service removed unconfirmed costs for the purchase of spare parts and goods from the company's expenses, charging additional income tax in the amount of 1.7 million rubles.
The court, having studied the case materials, sided with the inspectorate. Themis considered that the tax authorities’ arguments about the absence of real transactions of the company with counterparties are confirmed by the evidence presented:

• in invoices and delivery notes from controversial supplier companies, experts found that the signatures of their managers were falsified;
• the counterparties did not have property, transport and did not carry out transactions confirming the conduct of business activities;
• money was transferred in transit to the accounts of other companies and individuals;
• The companies were not located at the address indicated in the Unified State Register of Legal Entities.

Conclusion: the company was not careful in choosing business partners, therefore, the expenses were incurred without connection with actual activities.
Ruling of the Supreme Court of the Russian Federation dated August 1, 2016 No. 302-KG16-8902.

Accounting for services provided - a minimum of theory

The event is “Our company buys a service from other companies and pays for it.”
The main task is to decide which accounts to send the amount of the service to and what to call it. This is the second action. And the first action we must answer is the question. Is it possible for a company to buy this service at all?

Can. Any service can be purchased from a company. However, every time a business buys something, it is necessary to think before the end result. For example, like this:

“Whatever a company buys will ultimately fall into the financial result formula. The company is required to pay income tax. Of course, the tax code monitors what an enterprise can and cannot enter into the financial result formula. The Tax Code especially ardently monitors the types of expenses and clearly defines: “Any expense must be justified and have a production necessity. Those. directly influence the ability to conduct business"

What does this give us?
This is a mental filter through which we pass every purchase, especially the purchase of services. In other words, we may have services that can be included in the financial result formula and reduce income taxes. Or there may be services that cannot be included in the formula and reduce taxable income; The company will be able to pay for such services only from its net profit. A clear example of a service that cannot be included in the formula, but will have to be paid for out of net profit, may be the purchase of drinking water for the company’s offices, or payment for employees’ lunches in catering establishments. And why all? Because these are not production costs. They do not directly affect the implementation of activities.

So, we decided that we buy only those services that can be plugged into the financial result formula. The main list of accounting accounts where purchased services are collected is as follows: 20, 23, 25, 26, 44, 91.2

Now we will repeat a little bit of what we already know, just go through the cost accounts and repeat the main ideas.

Primary documents must be signed exclusively with a handwritten signature

The company's counterparty suggests using facsimile signatures when documenting the transaction.
Is it permissible to certify primary documents in this way? Are there possible negative tax consequences in this case when an organization recognizes income tax expenses? The answer of the Ministry of Finance of the Russian Federation is clear: signing documents in facsimiles is illegal.

The fact is that the Accounting Law provides a list of mandatory details of the primary document. One of them is the signature of the person(s) indicating the surname and initials or other details necessary for his identification.

When calculating income tax, expenses that are not documented are not taken into account.

Letter of the Ministry of Finance of the Russian Federation dated December 8, 2017 No. 03-03-06/1/81951.

Editor's note:
the judges do not have a unanimous opinion on this issue. There are decisions both in favor of the position of officials (Resolution of the Federal Antimonopoly Service of the North-Western District dated April 11, 2012 No. A56-69600/2010) and against it (Resolution of the Federal Antimonopoly Service of the Central District dated August 12, 2011 No. A48-3632/2010). Given the conflicting judicial practice, it is safer for companies not to use a facsimile signature on primary documents.

What are closing documents

Closing documents are documents that confirm the fact of completion of work, transfer of goods, provision of services and the absence of claims against each other of the parties to the contract. Based on these documents, goods and materials are received in accounting, services are taken into account, and the supplier determines revenue and income from sales.

In accounting, any business transaction must be documented and supported. Only on the basis of completed documents can you prove to the tax authorities that the tax has been calculated correctly.

For accounting, closing documents from individual entrepreneurs are required to confirm expenses, accept them as expenses that reduce income tax, and also to accept VAT on goods received and capitalized services. In the absence of documents, the tax office can recalculate the tax, charge penalties and fines, for example, for gross violations of accounting, failure to provide documents during an audit, underestimation of the taxable base, etc.

If you do not have documents confirming the completion of work, services or the transfer of goods to the buyer, that is, there is no invoice signed and executed on his part or an act of provision of services (performance of work), then dishonest people can take advantage of this and recover the entire amount from you through arbitration prepayments, contractual penalties and reimbursement of legal expenses. You will not be able to prove that you fulfilled your obligations in good faith.

We recommend reading: Taxes and contributions of individual entrepreneurs: types, terms and amounts of payments to the tax office.

A “primary” with an error cannot be replaced

The company independently developed ways to correct primary documents, similar to the rules established for invoices.
If an error is detected in the primary document, a new document is drawn up with the same details. However, the Federal Tax Service of the Russian Federation believes that such correction of documents is unacceptable, since Federal Law dated December 6, 2011 No. 402-FZ “On Accounting” does not provide for this. Drawing up an adjustment document is possible only for an invoice, which serves as the basis for deducting VAT.

Letter of the Federal Tax Service of the Russian Federation dated January 12, 2018 No. SD-4-3/264.

Editor's note:
in the letter under consideration, the tax service repeated the position expressed by the Ministry of Finance of the Russian Federation last year (letter of the Ministry of Finance of the Russian Federation dated October 23, 2017 No. 03-03-10/69280).

The judges do not agree with such a tough position of the Ministry of Finance of the Russian Federation. According to the arbitrators, the original document with shortcomings can be replaced with a new one with the same details, since the legislation does not contain such a prohibition (Resolution of the Arbitration Court of the Volga District dated May 24, 2017 No. F06-20469/2017).

For those who are not ready to argue with inspectors, we advise you to correct the “primary report” according to the rules of the Accounting Law, which are prescribed in Art. 7. So, the document must contain the date of the correction, as well as the signatures of the persons who compiled the document in which the correction was made, indicating their last names and initials or other details necessary to identify these persons.

Translation of primary documents into Russian is not always appropriate

Primary documents must be drawn up in Russian.
If a document contains entries in a foreign language, then line-by-line translation is required. However, the brand name of the product may not be translated, since in this case the rights of the licensed copyright holder may be violated. True, it is necessary to meet the condition under which the fact of incurring expenses can be established from the aggregate documents (invoices, invoices, acts of acceptance and transfer of goods, receipt orders). The Ministry of Finance of the Russian Federation bases its opinion on the court decision (Resolution of the Seventeenth Arbitration Court of Appeal dated August 14, 2006 No. 17AP-7/06AK).

Letter of the Ministry of Finance of the Russian Federation dated May 18, 2017 No. 03-01-15/30422.

Expenses can be confirmed with electronic documents

Federal Law No. 402-FZ allows the primary document to be drawn up on paper and (or) electronically.
In the latter case, the document must be endorsed with an electronic signature (ES). The use of electronic signatures is regulated by Federal Law No. 63-FZ. It states that a digital document that is signed with a qualified signature can be treated the same as a paper document if the paper form is not required by law. If the document was signed by a simple or unqualified electronic signature, then it is applied only in cases specified by law or by agreement between the interacting parties.

An electronic document signed with a qualified digital signature can confirm the taxpayer’s expenses. True, this rule applies if the law does not require the mandatory preparation of a document on paper.

Letter of the Ministry of Finance of the Russian Federation dated December 20, 2017 No. 03-03-06/1/85248.

Editor's note:
previously the Ministry of Finance of the Russian Federation considered it possible to sign electronic documents with a simple electronic signature (letter dated July 17, 2017 No. 03-03-06/1/45323) or an enhanced unqualified electronic signature (letter dated September 12, 2017 No. 03-03-06/1/ 58456).

Please note that if electronic documents are not compiled in the established format, then if required as part of tax audits, they must be submitted to the Federal Tax Service in paper form with a note indicating that the document has been signed with an electronic signature (letter of the Federal Tax Service of the Russian Federation dated December 11, 2017 No. ED-4-15/ 25048).

To write off road transportation costs, you can’t do without a bill of lading.

For profit tax purposes, expenses for transporting goods by road must be confirmed by a waybill drawn up in the form given in Appendix No. 4 to the Rules for the Transportation of Goods (approved by Decree of the Government of the Russian Federation of April 15, 2011 No. 272).
The need to have this particular form (no other primary document in free form, as permitted by the Accounting Law) follows from the provisions of paragraph 2 of Art. 785 of the Civil Code of the Russian Federation. The standard states: the conclusion of a contract for the carriage of goods is confirmed by the preparation and issuance to the sender of a bill of lading (a bill of lading or other document for the cargo provided for by the transport charter or the Civil Code of the Russian Federation).

Letter of the Ministry of Finance of the Russian Federation dated December 21, 2017 No. 03-03-06/1/85703.

Editor's note:
when delivering goods using the buyer's own transport, a transport (consignment) invoice is not issued. To account for the costs of purchasing and delivering goods in this case, a consignment note (TORG-12) issued by the seller, as well as a waybill (letter of the Ministry of Finance of the Russian Federation dated June 16, 2011 No. 03-03-06/1/354) will be sufficient.

Documents confirming the quality of goods, works, services.

The quality of goods (work, services) is confirmed by a certificate of conformity and a declaration of conformity, as well as other documents confirming the compliance of goods (work, services) with mandatory quality and safety requirements. The seller is obliged to provide the consumer with information about confirmation of the conformity of goods (work, services) with the specified requirements.

Mandatory quality and safety requirements for a product (work, service) can be established by law and are often contained in technical regulations for the corresponding groups of goods (work, services). The compliance of goods (works, services) with the specified requirements must be confirmed (clause 5 of article 4, clause 4 of article 7 of the Law of 02/07/1992 No. 2300-1 “On the Protection of Consumer Rights”; art. art. 2, 6 Law of December 27, 2002 No. 184-FZ “On Technical Regulation”).

For violation of the requirements of technical regulations, as well as for failure to take measures to prevent harm when handling products that do not comply with the requirements of technical regulations, the manufacturer (performer, seller, person performing the functions of a foreign manufacturer) may be held administratively liable (Article 14.43 , 14.43.1, 14.46.2 Code of Administrative Offenses of the Russian Federation).

What documents can confirm the compliance of goods (works, services) with mandatory requirements for their quality and safety.

Certificate of Conformity and Declaration of Conformity

Compliance of goods (works, services) with the mandatory requirements of technical regulations of the Russian Federation, the Customs Union, the Eurasian Economic Union can be confirmed by certificates of conformity or declarations of conformity (clause 3 of Article 20, clauses 1, 3 of Article 23 of Law No. 184-FZ ; clause 5 of Appendix 9 to the Treaty on the Eurasian Economic Union of May 29, 2014; clauses 1, 9 of the Decision of the Customs Union Commission of June 18, 2010 No. 319 “On technical regulation in the Customs Union”).

Mandatory confirmation of conformity is required, in particular, for tobacco products, dishes, cutlery and kitchen utensils made of stainless steel, certain perfumes and cosmetics, synthetic detergents and detergent powders for laundry, soaps, toys, furniture.

Information on issued certificates of conformity and registered declarations of conformity is entered, in particular, into the relevant registers maintained by Rosakkreditatsiya. On the official website of this authority, you can check the validity of a specific certificate or declaration of conformity (clauses 2, 4 of the Regulations, approved by Decree of the Government of the Russian Federation of April 10, 2006 No. 201; clauses 2, 6, 10 of the Procedure, approved. Order of the Ministry of Economic Development of Russia dated February 21, 2012 No. 76).

Let us note that, at the initiative of the manufacturer (performer), goods (work, services), including those released into circulation on the territory of the Russian Federation and not subject to mandatory certification, can be certified on a voluntary basis (clause 1 of article 21, clause 2 of art. 46 of Law No. 184-FZ).

Other documents confirming the compliance of goods (works, services) with mandatory requirements

Compliance of goods with mandatory legislative requirements for quality and safety can also be confirmed (clause 2 of Article 456 of the Civil Code of the Russian Federation; clause 10 of the Uniform Sanitary-Epidemiological and Hygienic Requirements, approved by the Decision of the Customs Union Commission dated May 28, 2010 N 299; clause 1 of Art. 2.3 of the Law dated May 14, 1993 N 4979-1; List approved by Order of the Ministry of Agriculture of Russia dated December 18, 2015 N 648; clause 142 of the Rules approved by Decree of the Government of the Russian Federation dated May 6, 2011 N 354):

— certificate of state registration, which certifies the compliance of certain goods with uniform sanitary, epidemiological and hygienic requirements in the territory of the Eurasian Economic Union;

— quality certificate;

— veterinary certificates, certificates, certificates confirming the compliance of certain products (for example, meat, fish, dairy products) with veterinary and sanitary safety requirements.

Informing the consumer about confirmation of compliance of goods (works, services) with established requirements

Information about mandatory confirmation of compliance of goods (work, services) with quality and safety requirements is part of the information that the seller (performer) is obliged to provide to you. In particular, you must be provided with information about the number of the supporting document, its validity period and the organization that issued this document. Information about the supporting document is included in the accompanying documents for the products.

Often this information is placed on the label or packaging of the product, or in the technical documentation for it. Confirmation of compliance of goods with the requirements of technical regulations is certified by marking with special signs.

Currently, you have the opportunity to check the legality of some labeled goods, in particular medicines and fur products, using the free mobile application “Checking Product Labeling” (Information of the Federal Tax Service of Russia).

It is not necessary to issue a monthly rental service certificate

Rent is included in other expenses for the purpose of calculating profit. It is important that the leased property is used in the company's commercial activities. You can confirm these expenses with the following documents:

• lease agreement;
• payment documents;
• act of acceptance and transfer of the object being photographed.

But it is not necessary to draw up a monthly report for rental services provided.
Letter of the Ministry of Finance of the Russian Federation dated November 15, 2017 No. 03-03-06/1/75483.

Editor's note:
officials previously allowed not to draw up these acts (letter of the Ministry of Finance of the Russian Federation dated October 13, 2011 No. 03-03-06/4/118). However, it should be remembered that if the preparation of this document is specified in the contract, then without it it will not be possible to confirm expenses (letter of the Ministry of Finance of the Russian Federation dated March 24, 2014 No. 03-03-06/1/12764).

Documents on the operating system must be kept for 4 years from the moment it is fully depreciated

The total shelf life of the “primary” product is 4 years.
True, there are nuances. Thus, if the income tax base is reduced, documents should be retained during the entire process of reducing the base.

As for the safety of documents justifying depreciation deductions, there is also a special procedure. Namely: the countdown of the period starts exclusively from the end of depreciation calculation.

The agency also reminded about the required storage period for accounting documents - at least 5 years from the date of their last use.

Letter of the Ministry of Finance of the Russian Federation dated January 19, 2018 No. 03-03-06/1/2598.

Editor's note: as for the general procedure for storing "primary documents", then, according to the Ministry of Finance of the Russian Federation, the four-year period begins after the reporting (tax) period in which the document was last used for preparing tax reports, calculating and paying taxes, confirming income received and expenses incurred (letter of the Ministry of Finance of the Russian Federation dated July 19, 2017 No. 03-07-11/45829).