When carrying out construction work, the method is often used when the contractor uses the materials provided to him by the customer for the construction of the object. This concept is called "tolling materials." A similar definition is often found in accounting documents. Legislatively spelled out the requirements, according to which the transfer of tolling materials is carried out, as well as the organization of their accounting and write-off. Of course, nothing happens just like that. The procedure for the transfer of tolling materials in construction is regulated by Art. 745 (p. 1) of the Civil Code of the Russian Federation.
We understand the legislative documents
The current Accounting Institutions, which were approved on December 28, 2001 by order of the Ministry of Finance No. 119n, give a clear definition. Subcontracting materials are those materials that the contracting organization accepted from the customer organization for their subsequent processing (processing), as well as other work or production without paying the price of these materials and with an unconditional obligation to fully return to the customer the processed building materials, delivery of manufactured goods and completed work.
The fact that the customer retains the ownership right for the indicated purchased products (not of its own production) (tolling materials) is reflected in the statements. The raw materials received on this basis (commissioned) are recorded as a separate line from the property owned by the contractor and are posted to the off-balance sheet account (clause 2 of Article 8 of Law 129-FZ dated 11.21.96). The number of such an account is 003.
Prepare supporting documentation for your activities.
The law requires that all operations of the business plan carried out by the organization be documented with appropriate supporting documents (Article 9, paragraph 1 of the above law). It follows that, providing the materials to be provided, the customer is obliged to draw up the indicated procedure on the invoice of the corresponding form (No. M-15). A special mark is necessarily made on it.
In turn, the contractor draws up the specified purchased products with a receipt order No. M-4, which also indicates that these resources are tolling materials.
We practice in accounting
Write-off of the cost of materials that are tolling is carried out upon transfer to the customer of the erected object in a special form ("Credit 003"). The finished object must be transferred to the customer according to the relevant Act of the work performed (No. KS-2), which is confirmed by issuing a certificate under the number KS-3. The forms of these documents were approved on 11.11.99 by Resolution No. 100 adopted by the Federal State Statistics Service of the Russian Federation. Moreover, the procedure for reflecting the cost of tolling materials is not specified in these documents.
Therefore, when processing the above-mentioned documents, the custom of business turnover is applied . It follows the practice of filling them out, which requires filling out a special section in the form No. KS-2, which lists the resources received from the customer and their cost. Therefore, in the final line (TOTAL), in which the cost of the work performed by the contractor is affixed, the cost of materials that are tolling is not taken into account. Therefore, the formation of the cost of the work performed is not affected. The list of the indicated materials given in this form has a purely reference (informational) character.
The certificate in the form No. KS-3 is drawn up on the basis of the information set forth in the Act and KS-2, and is the main document when calculating the work performed with the customer. In this certificate, tolling materials in construction and their cost are not given. As an object of taxation (VAT), their value is also not considered.
Thus, transferring materials related to tolling without transferring ownership to the contractor, the customer settles with him for the work performed according to the certificate of form No. KS-3, in which these materials are not mentioned.