home Accounting, audit Books Договоfriend від А до Я - Vodop'yanova O. - Part 2

Договоfriend від А до Я - Vodop'yanova O. - Part 2

ACCOUNTANT THAILY TRANSPORTATION SUB-REGION OPERATIONAL FACTORING

ACCOUNTANT

Faktoringov operatsii at an accounting region klієнта and боржника відбражаються so, як it is submitted at the table 17.1.

SUBSTATE BRAIN

Облік ПДВ у сторін операції факторингу

Клієнт, відповідно до пп. 7.3.1. The law on MPE, nahrauvav submissions of zobov'yazannya from MPE for the first subpotential - on the date vidvantazhennya goods (nadannya ambassador) to the wrestler.

Postaet zapitannia, chi obkladaetsya PDV factoring operation? The law on the MPE should be aimed at both:

- factoring «" operation of assignment of the first creditor of the rights of the wage to a third person to another creditor in the future, compensation of such a burg of the first creditor "(paragraph 1.10 of the Law);

- not є об'єктом оподаткування операції з «торгівлі за грошові кошти або цінні папери борговими збовіяняня, за виняток операцій з інкасації боргових вимог та факторингу (факторингових) operation, крім факторингових операцій, якщо об'єктом боргу є валюні цінності, цінні (Paragraph 3.2.5 of the Law).

Zvernit respect: unpaid zaborgovannost soup, yak є subject of factoring agreement, vzhe mstit suma PDV, narahovanu postpartachnikom (tobto klієntom) for vartit realizovanyh souvenir goods. On our duma, the sales of goods and sales of the boroughs of rights for the company (factoring) are the main tasks of the operation, and the sight of the stock is okremo.

Yakshcho pripusti, scho factoring opyagaye obkladennu PDV, then you can bobo b navіt skazati, scho zobov'yaznya z PDV for such an operation potrybno narahovuvati ponad vartnist borgu, yaky - the subject of a factoring agreement! (Klієnt first time nabahuvav zobovyaznya z PDVV at the sale of goods (100 + 20% = 120) .In the other hand, Mav bi nachahovuvati PDV on the sum of factoring operations (120 + 20% = 144)

Aly rozglyanemomu tsu problem pіd іnshim kutom і zvernemo uvagu, scho, having transferred to the factor of the equivelion tіlki otrimati grooshі vіd of the borzhnik, klієnt not zvіlnyaetsya vіd its obovvjazku razdati MPE, nahrauvavshi PZ at the sale of the goods. Yaksho b at factoring operations klієnt narahovuvav zobov'yaznya z PDV, then vyhodit, scho tako PZ klієnt zmusheny buv bi plotiti "z vysnosnyi kisheni." Abo factor happened to be used for klіentu koshti, zbilsheni on sumu PDV.

Alya Vin did not sell the borzhnik comrade, the burg was assigned to the yoi lish, the identity, in our view, the factor is not vidupe with the placard of the MPE, without selling the goods (claynt having given such sales for the first subordination). Він не моcеей ПДВ, понад coupon to him суму дебіторської заборговаіні, contracting з божника, оскільки це не перебачене договоре фаринрингу. I yakbi factoringovy operations boglo pobabacheno PDV, then hardly chi chtos buv bi in niy zatsikavleny. In addition, factoring is the operation with currency values ​​(see Section 1.1 of Decree No. 15-93, the currency of Ukraine is liable to foreign currency values). Tozh zastosuvavi that the same n. 3.2.5 The law on MPEs, signifi- cantly, shall mean the bor- ge of a factoring agreement, shall be the currency rate in the currency of Ukraine (UAH).

This is the rank, obkladyatsya PDV suma komisynoi vinigorodi (tobto fee for factoring services), yaku klієnt rally for the management of the administration of debit.

DPAU about MPE in factoring operations

Do not obkladyatsya MPE:

- nadannya factor koshtiv for the contracting factoring, the subject of I œ the assignment of the right of the groschen's for the delivery of a friend to the souvenier;

- кошти, отримані factor at вигляді відсотків for корстування підприємством фінансуванням, we impose відповідно before the contract to factoring;

Є об'єктом оподаткування:

- payment for zdіysnennya factoring operations (komіsіna vinagoroda);

- komіsіna vinagoroda, yaku pіdpriєmstvo rallying the bank (factor) for managing the debitor's fences.

List of DPAU dated 26.05.2006 р. No. 9980/7 / 16-1517-26 <...> Yaksho obektom factoring opyektiv є ob'ekti, vіdmіnnі vіd tsentnichnyh tsіnnost, TsP, beside that number of compensatory paraphernies (certificates), investment certificates, mortgage certificates in the fictional insurance , Zhitlovi chekiv, land bonnets and derivatives, so operativoyuyu otpototkuyutsya MPE in zagalnovstanovlennomu order.

List of DPAU dated 14.08.2006 р. No. 8918/6 / 16-1515-26

Cash on delivery

The law of the pributok not pogugulovane pitania schodo obodotkatvannya koshtiv, scho peredayutsya factor klієntu, that koshtiv, scho rally the wrestler to extinguish zaborgovanosti in the inter-operative factoring.

Factoring in the law of the law on pributok not є opyttsiєyu nadannya fіansovogo credit, ala moe proizvodki opitsіі z borgovimi vimogami zobov'yazni. Відповідно to the warehouse ВД for norms пп. 4.1.2 The Law on Pributok shall be included in the law on the operation of the business in the territory of the city, and in such cases, you can come to the sale of the rights of the wimoga: "You can go to the bankruptcy of the banks, insurrection of the bankruptcy, insurance of foreign currency, , Boroviami zobov'yaznni that vimogami.

In the clinci (the primary lender): the clien of selling the goods to the borzo vzhe buv inclusions to VD for the first sub-section, viznacheniyuyu pp. 11.3.1 The Law on the Prohibition. Tozh transfer to him the factor of documents on the confirmation of the right of the wage to the burgu є the prison (another sub-account) and pririvnyuetsya to the right of access to the purchase. To the WD's warehouse for the factoring operation, the cli- ent is to include the invoice of the very right of the wimage.

Tobto yakschoo zaborgovannost soup for postings the goods became 500 UAH, and the seller sells the factor for 540 UAH, then VD for the factoring operation at the client becomes 540 - 500 = 40 UAH. І to the warehouse VD klієнта include pributok vіd zdіysnennya factoring operations.

Vodnochas norms The law about the pributok not zabobachayut zbilshennya valovyh vitrate, yakshcoo zobov'yazannya bude vikonano in men's sumy. Tobto yakshcho zabozhenu zaborgovinost klієnt sell factor for 470 UAH, then include up to BB diary 500 - 470 = 30 UAH can not.

The factor obeklennym obkladennya podatkom for pributok - vinagoroda, yaku vin otrimuet for the contract factoring. Al at vipadku, if in vinyakії factoring vinikayut zbotki (perevischennja sumi, razluchenoї klієntu, over sumoju, otrimanoju vid borzhnika), then іх віднесення to warehouse ВВ By the law about прибуток not before (the divan sheet DPAU dated April 23, 2007 №8217 / 7 / 22-3017 in "DK" on 28/2007).

Tozh razlitivshi klієntu for the contracting factoring 540 UAH і otrimavshi vіd the soup lisha 500 UAH, the discount 40 UAH the factor is not more inclusive up to BB. You can see that those who, at the expense of income (the surplus), then the factor can not be made with vitrates. And in another variant, paying klієнту 470 UAH with отриманні від боржника 500 UAH, the factor to ВД відносить 30 грн.

In the other side, with a factor, the wrestler can be rozrauvatis pohnistyu, do not povynistyu, vzagali not rozrauvatis. Але оподаткування безнадійної заборгованості вже підпадає під ст. 12 The Law of Prohibition. Zvernit respect, to "factoring"

Table 17.1

ACCOUNTANCY ACCOUNTED UNDER THE OBLIGATION OF OPERATIONAL FACTORING

Zbitkiv not be able to account for the harassment of the wrestler in front of the factor. And at the station. 1084 ЦКУ it is indicated: "Якщо сума, won by the factor від божника, виявилася меншою вім суми borgu клієнта before the factor, якие забезпечений vідступленням rights вимоги, клієнт зобов'язаний плотити факторі и залиш боргу". The same legislative not-vagodulovanist obodotkuvannya factoring operations zbilshuyu riziki factor, yaki polagayut at the fact that you can not add to the "factoring" zbitkiv zaborgovinst morbidity before the factor. Hocha for the norms of Art. 1084 CKU klієnt zobov'yazaniyu platiti to the factor filling the borg.

The nurse has a lot of oboctate. Він операцію отримання товар від почальника-клі-єнта vzhe vіdobraziv at the tax office.

Application 17.1

Pідприємство «Клієнт» realizes the product of the "Borzhnik" product on the sum of 75000.00 three (including the MPE - 12500 UAH), and potim, before the payment term, the right of the grocery worm to the singer to the Bank "Factor" for factoring the land For 77000,00 UAH. For the needs of the minds of the land, all types of deposits are taken out. Bank "Factor" otrimav vid pidpriemstva "Klієnt" vinogradov in rozmіrіі 10% від суми боргу (тбто 7500,00 грн) (diva table 17.2 і 17.3).

Table 17.2

ACCOUNTING THAT THE SUB-PURPOSE OBLIK AT THE CLIENT

Table 17.3

ACCOUNTANT THAT THE SUB-PURPOSE OBLIK OF THE BURGEON