By general rule the supplier must deliver the goods to the buyer himself (Clause 1 of Article 510 of the Civil Code of the Russian Federation). Meanwhile, delivery can be different: both by its own transport and with the help of a third-party organization, both paid separately and taken into account in the price of the goods. Does this affect the execution of documents issued to the buyer, and does yours depend on this for the delivery of goods? This is what we're talking about today.
Situation 1. Shipping cost is included in the price of the item
If the cost of delivery is not specified separately in the contract, then delivery is only a way of fulfilling your obligation to transfer the goods to the buyer (Clause 1, Article 458 of the Civil Code of the Russian Federation). Therefore, you do not need to draw up an act on the provision of delivery services: after all, you do not provide delivery services. But what invoices need to be issued for the goods depends on who will deliver the goods - you yourself or a third-party organization:
(if) you deliver the goods by your own transport, it will be enough to transfer to the buyer only the consignment note in the form N TORG-12. It is not necessary to issue an invoice in the form N 1-T (TTN) (Clause 2 of Article 785 of the Civil Code of the Russian Federation);
(if) the goods are transported by the involved transport, then you will issue a TTN to the buyer.
Situation 2. Delivery - separate service
But what if the cost of delivery is allocated in the contract? This is already an independent service, the provision of which must be formalized by the primary document. And it depends on how the delivery will be organized - by our own transport or by a third-party organization. Therefore, the buyer must write:
(if) the goods will be delivered to the buyer by a third-party organization - TTN. In this case, it is not necessary to issue a separate act for the delivery of goods. After all, all data on transportation is in the transport section of the TTN;
(if) you deliver the goods by your own transport - an invoice in the form of N TORG-12 and an act for the provision of delivery services. In this case, it is not necessary to issue a bill of lading. However, keep in mind that your buyer may have problems: the tax authorities may exclude transport services from tax expenses, since they do not have a TTN. And then the buyer will have to prove the legitimacy of the shipping costs in court.
VAT on delivery
If delivery is separate service, then she subject to VAT at the rate of 18%(both in the case when the goods are delivered by their own transport, and when the transport company does it) (Subparagraph 1, paragraph 1, article 146 of the Tax Code of the Russian Federation). Regarding the input VAT charged to you transport company, then you have the right to accept it for deduction (Articles 171, 172 of the Tax Code of the Russian Federation). And do not forget to issue an invoice to your buyer (Clause 3, Article 168 of the Tax Code of the Russian Federation).
But what if the cost of delivery is included in the cost of goods, the sale of which is taxed at a rate of 10%? Apply the rule of paragraph 1 of Art. 153 of the Tax Code of the Russian Federation and it is not necessary to separately calculate VAT on such delivery at a rate of 18%. After all, the delivery of goods to the buyer in such a situation is not an independent activity of the seller. But, adhering to such a position, know that it is unlikely that the tax authorities will like it. And, most likely, you will have to prove the legitimacy of applying the 10% VAT rate in court. And the courts will support you.
We take into account the cost of delivery in tax accounting
Here everything depends on how the buyer pays for shipping: in the price of the goods or separately.
In situation 1, delivery costs are for you only the costs associated with the sale of goods (Subparagraph 6, clause 1, article 254 of the Tax Code of the Russian Federation).
In situation 2, you will take into account in your income both the proceeds from the sale of goods and the proceeds from the provision of services for their delivery.
Expenses will be accounted for as follows:
- on delivery own transport: wage drivers will be taken into account as part of labor costs (Article 255 of the Tax Code of the Russian Federation), depreciation of vehicles - in the amount of accrued depreciation (Articles 256 - 259 of the Tax Code of the Russian Federation), the cost of repairing vehicles - as part of the cost of repairing fixed assets (Article 260 of the Tax Code of the Russian Federation ), fuel and lubricants - in other expenses (Subparagraph 11, clause 1, article 264 of the Tax Code of the Russian Federation), etc .;
- upon delivery of goods third party- as part of material costs as a service of an industrial nature (Subparagraph 6, paragraph 1, article 254 of the Tax Code of the Russian Federation).
Transportation of goods by own transport and payment of UTII
And I would like to mention one more problem. If the cost of delivery is allocated separately in the contract, the tax authorities may try to charge you additional UTII. Of course, provided that imputation has been introduced for transport services in your region. But the Ministry of Finance of Russia explained that such delivery is not an independent type entrepreneurial activity, but only a way to fulfill the seller's obligation to transfer the goods. And UTII must be paid only if a separate contract for the carriage of goods is concluded upon delivery. Therefore, in case of claims from the tax authorities, you can argue with them, based on the clarifications of the financial department. By the way, the courts agree that it is not necessary to pay UTII in such cases.
As you can see, the easiest way is when the shipping cost is included in the price of the goods. And there is no risk that you will be recognized as a UTII payer.
According to research by American marketers, for 59% of online store buyers, the price of delivery affects the purchase decision, and 44% refuse to buy anything at all because of the high price of delivery. Statistics show that most shopping carts are abandoned at the checkout stage, when delivery is added to the cost of the goods. Having reached this point, the buyer begins to doubt whether he really needs this product so much. If the delivery is free, then most likely there will be no doubt. But not everyone can afford to deliver goods for free. And although this option is most attractive to the buyer, even large market players take money for delivery.
Boris Lepinskikh, director of e96.ru online store
“There are two important factors that affect shipping costs. The first is the cost of shipping. We know exactly how much the last mile costs for us in each city. The second is the market. We look at how much it costs to ship similar products from our main competitors in the category (for example, furniture or large Appliances) and get up “not higher than the market”.
In general, when setting the shipping price, different situations are possible:
a) the cost of delivery in the price and the margin is enough - the coolest situation;
b) the cost of delivery separately and then it practically covers our cost for delivery - also good;
c) various situations of “subsidizing the last mile”, when we are forced to reduce the cost of delivery “to the market” in order not to lose sales.”
There are only three shipping cost strategies: free, shareware, and unconditionally paid. And each has its pros and cons.
Free shipping
The most beloved by buyers and the most disadvantageous, at first glance, option for the seller. But since the love of freebies is indestructible among mankind, free shipping significantly increases sales.
According to statistics, 84% of online store visitors will choose a site with free shipping to purchase.
Of course, sometimes it happens that the cost of the order is lower than the price for delivery, but the total sales allow the company to survive such cases painlessly.
Dmitry Pokataev, head of the Stoletti Kitchens online store:
“It all depends on the income of the store, if the margin allows, then you should not scare away customers with an additional markup for delivery. Although sometimes it happens that they order one stool, it costs more to bring it to the buyer than it does. Of course, it’s a shame to pay for such an order out of your own pocket, but we always put up with it.”
A free shipping strategy for everyone can be beneficial for a company that specializes in selling small and light items and for a business with a lot of repeat sales, such as products, prepared food, water. Since there is no need to spend money on attracting new customers, they can be redistributed to pay for shipping to existing ones.
Conditionally free delivery
Strategy 1: check
Most often, free shipping has some conditions and restrictions. One of them - minimum order value. As a rule, people tend to get goods up to the right amount in order to get free shipping. Here psychology works: for the same price I will get more goods. Moreover, the cost of purchased additional goods is often higher than the price for delivery. If the minimum purchase price is 1.5 thousand rubles, in the basket of goods for 1 thousand, and the delivery costs 250-300 rubles, then the majority will prefer to buy something else for 500 rubles.
Income: 600х30=18000 rubles
Gross profit: 18000 -(600x0.8x30)=3600
Shipping costs: 150x30=4500
Net profit: 3600-4500= -900 rubles
It turns out that by offering free shipping on a purchase of 600 rubles, the company is operating at a loss of 900 rubles. By simple calculations, we get that the company goes to zero with an order amount of 750 rubles:
Net profit will be zero with gross profit equal to shipping costs. We calculate income. Revenue \u003d gross profit x 100 / profit per order (4500x100 / 20 \u003d 22500)
Order amount = income / number of orders (22500/30=750)
That is, it will be profitable for the company to deliver orders more expensive than 750 rubles for free.
Yakov Grinemayer, GIANT-DVERI.Ru online store:
“In the GIANT-DOORS.Ru project, we decided to make free delivery for orders from a certain amount. For clients, this is a pleasant surprise and one of the markers of our care. From such pleasant trifles, a general positive impression of working with us is formed. It is important for us that the buyer is satisfied and shares his pleasant experience with friends, writes a review. When the volume of the order does not allow for free delivery at the planned volume contribution margin, then we charge a shipping fee. We build pricing “from the market”, so that our delivery conditions are “usual”, and do not scare away the buyer. Often, the cost of delivery is higher than the price for the client, so the margin of the goods should make it possible to compensate for these costs.
Strategy 2: from the product
Free shipping "for selected products" Great for when you need to get rid of excess stale goods, for example, t-shirts of not the most popular color or shoes of a slow-moving size. You can offer free shipping when buying multiple items, this will encourage customers to leave in your store more money. You can limit the promotion with free shipping by time.
Strategy 3: From Profit
Another free shipping option is "only for...". Club card holders or those who pay for the purchase in a certain way (only in cash or only with a card of a certain bank). Shipping costs in this case are offset by some benefit to the seller.
When paying online, an online store kills two birds with one stone: it instantly receives “live” money to its account and insures against non-repurchase of goods.
Strategy 4: from remoteness
Many local companies limit free shipping to one city or a few areas. This is due to the fact that delivery geography significantly affects its value. Time, as you know, is money. One courier can deliver several orders in one area in an hour, but it will take half a day to travel to a neighboring city, from where they ordered the notorious stool. In terms of money, these deliveries will cost very differently.
“There is free delivery, but only when buying from a certain amount and only in the city of Chelyabinsk. For intercity delivery, we deliver to the terminal of the transport company at our own expense. Initially, they took care of the delivery, since it was then ours competitive advantage, and now mandatory requirement market".
5 Ways Free Shipping Works for You
Before you offer your customers free shipping, think about whether it will break you.
7 ways to ruin an online store
- Offer free shipping for oversized items. If the pizza can be delivered by a courier on a bicycle, then the cabinet or refrigerator must be loaded into a truck, taken to the place, lifted to the apartment. That is, in addition to transportation costs, you will have to pay for the work of at least two loaders.
- Free delivery by courier service. Professional deliveries calculate the cost of their services based on distances and the weight or volume of the package. If your client buys a chair and needs to take it to a neighboring city, then free shipping will not only eat up the profit from the order, but also take the store into the red.
- If the store often returns goods or refuses to redeem the order, then free shipping will only bring losses.
- When trading low-margin goods, it is unprofitable to do free shipping. It makes sense for online stores selling everyday goods, household chemicals, and children's goods to offer free shipping for a minimum order amount.
- If the delivery is more expensive than the purchased goods, then the seller will not be able to pay for it.
- Free shipping with a limited selection of shipping methods. This is faced by online stores selling throughout Russia. For example, in remote regions, you can send an order only by Russian Post.
- Complicated delivery. If there are 2 or more links in the product delivery chain, then making it free is unprofitable. For example, pick up the goods in the warehouse and take them to the railway terminal, transport them in a container to another city, deliver them to the destination.
Paid delivery
This strategy also has several options. All of them are based on average calculations, that is, some of the buyers pay more than the service actually costs, and some pay less. Sometimes the company pays part of the shipping costs itself.
Ivan Bazdrin, online store of goods for sleep "Sonata":
“In our store, the cost of delivery, if it is paid, covers no more than 50% of the costs. We have bulky goods and need delivery to the door, and this is a plus for movers. We pay for their work ourselves.
Strategy 1: one price
One of the shipping options setting a single price. When calculating, it is necessary to take into account many factors: in addition to the average check, revenue and profit, we need data on geography, the share of returns, prices courier services, if you use third-party resources, or the cost of maintaining your own couriers.
See an example of a formula for calculating a single rate for the delivery of one order
At the same time, the optimal price should allow not only to work at a loss, but also not to scare away customers. To calculate the cost of delivery, you will need to equate it either to the weight of the ordered goods, or to their quantity.
Most companies set fixed prices for delivery depending on the amount of the order, volumes, geography or some other parameters.
Usually one rule works here: the more the buyer pays for the goods, the less he pays for shipping.
Delivery of a toaster worth 500 rubles and an external drive worth 5 thousand rubles (we take goods that are approximately the same in weight and dimensions) will cost the same, say, 150 rubles. But the store's revenue from these two purchases differs by 10 times. So it is quite logical to redistribute the cost of delivery depending on the price: take 200 rubles for the delivery of a toaster, and 100 rubles for the delivery of a disc.
Strategy 2: real costs
In each specific case, depending on what they buy, how much they buy and where it all needs to be transported, their own price for delivery is formed. Online stores that have chosen this delivery payment option install a special calculator on their website that makes calculations for each order.
Another option is to allow the buyer to choose for himself who will deliver the goods to him. Usually in this case, a list of enterprises and companies is indicated on the page with the terms of delivery.
Which shipping payment option should I choose?
It is worth offering the buyer several delivery options to choose from, especially since the number of delivery methods also affects sales.
According to Parcel international shipping service, to to increase the number of orders by 10%, it is enough to add more delivery options to the site.
The British company Hermes conducted a similar study and found that 25% of purchases did not take place due to a limited choice of delivery methods.
In order not to miscalculate, carefully analyze everything.
- Don't make shipping free just because customers like it. Such a step should be economically justified.
Vera Frolova, online clothing store didriknaurale.ru
We don't have free shipping. There is no it because we work with the whole country, and the cost of delivery can range from 90 to 900 rubles and even higher.It is unprofitable for us to compensate the client for even part of the delivery, and working for the sake of work is also not interesting. There are orders that are easier to refuse than to fulfill them. In addition, we work with a category that, although it has a high margin during the season, also has off-season sales, when the margin level simply does not allow offering free delivery to the client. There is a sale on our website all the time.
We are a small business, and the issue of profitability and costs is acute for us - we do not have the opportunity to endlessly invest in a business just for the sake of turnover and expectation of profit sometime later. And according to the latest trends, even among major competitors, free delivery has become a promotion, and not a mandatory option. At one time we had a pickup point, we cooperated with Ozon and Boxberry as a pickup point. And could appreciate the share free deliveries at the largest stores (for most it was paid), as well as to see the percentage of orders abandoned, we know how many customers do not come to redeem the goods. This information allowed us to determine our delivery policy and, after evaluating the delivery services, make the choice of our service provider.
The price for delivery is formed simply: we have chosen for ourselves the optimal courier service provider in terms of price-quality-delivery speed. We also offer an alternative delivery method - the ubiquitous mail of Russia, it will take you even to Kamchatka. And in some regions, delivery by Mail is much cheaper. For the nearby cities of Chelyabinsk, Tyumen, Perm, etc. delivery can happen the very next day and people love it. Delivery to Moscow takes 2-3 days on average, which is also very fast. In Yekaterinburg, we deliver to the points of issue of SDEC or our own home delivery. When delivery is carried out by Mail, we do not use cash on delivery. Firstly, we have repeatedly encountered delivery delays and, as a result, customer refusal to receive an order and huge costs for an unsecured service. Once we had a delay of 30 days by AIR delivery in Yar-Sale. The total cost was equal to the cost of the order that the customer did not redeem due to a delay. By the way, no one compensated us for anything. Secondly, when paying by cash on delivery, a commission is charged from the client. Calculating the cash on delivery amount so that the client does not pay a commission is a difficult process and must be done manually each time. Therefore, now, if the client wants delivery by Russian Post, then we offer him to make an advance payment for the order.
- It is worth comparing the profit from the sale of different products and setting shipping rates depending on the profit.
Under the cash method, take into account the costs of shipping finished products as they are paid (with the exception of depreciation on fixed assets used for delivery, which will be taken into account in the accrual period) (clause 3 of article 273 of the Tax Code of the Russian Federation). For example, the cost of the salary of a driver delivering products, take into account at the time of its payment. The dates of recognition of certain types of expenses under the cash basis are given in table.
Trade organizations take into account the costs of delivery of goods in the following order. With the accrual method, delivery costs reduce income tax in the period in which they were made (regardless of the date of their payment) (Article 320 of the Tax Code of the Russian Federation).
Under the cash method, take into account the costs of delivering goods as they are paid (with the exception of depreciation on fixed assets used for delivery, which will be taken into account in the accrual period). For example, the cost of the salary of the driver involved in the delivery, take into account at the time of its payment. Such rules are established by paragraph 3 of Article 273 of the Tax Code of the Russian Federation.
“Input” VAT on delivery-related expenses (for example, on payment for services of a third-party transport company) can be deducted subject to the general conditions for applying the deduction (Art. 171, 172 of the Tax Code of the Russian Federation).
An example of reflection in accounting and taxation of delivery costs included in the price of finished products. The organization applies the general system of taxation
OJSC "Production Company "Master"" is engaged in the manufacture of bricks. According to the sale and purchase agreement, the ownership of the shipped products passes to the buyer at the time of its receipt. "Master" delivers products to the buyer at his own expense. In March, for delivery to the buyer of a batch of 10,000 pieces worth 118,000 rubles. (including VAT - 18,000 rubles) a transport company was involved. The cost of transportation services amounted to 23,600 rubles. (including VAT - 3600 rubles). The buyer does not pay for shipping separately. The organization approved the same list of direct costs in both accounting and tax accounting, so the cost of finished products is the same and amounts to 40,000 rubles. The costs of delivering finished products to the buyer are not included in the list of direct costs in either accounting or tax accounting. The organization calculates income tax on a monthly basis on an accrual basis.
The sales of finished products in March, the accountant reflected the following entries:
Debit 44 Credit 60
- 20,000 rubles. (23,600 rubles - 3,600 rubles) - the cost of services for the delivery of finished products is taken into account;
Debit 19 Credit 60
- 3600 rub. - allocated VAT on delivery services;
Debit 68 subaccount "VAT settlements" Credit 19
- 3600 rub. - Accepted for deduction of VAT on delivery services;
Debit 62 Credit 90-1
- 118,000 rubles. - shipped finished products to the buyer;
Debit 90-3 Credit 68 sub-account "VAT calculations"
- 18,000 rubles. - VAT is charged on sold finished products;
Debit 90-2 Credit 43
- 40,000 rubles. - written off the cost of sold finished products;
Debit 90-2 Credit 44
- 20,000 rubles. - expenses for the delivery of finished products are written off.
When calculating income tax, the dates of recognition of delivery costs and write-offs of the cost of goods sold coincided. This is explained by the fact that income from the sale of finished products was recognized in the same month in which it was delivered. When calculating income tax in March, income in the amount of 100,000 rubles was recognized. (118,000 rubles - 18,000 rubles) and expenses in the amount of 60,000 rubles. (20,000 rubles + 40,000 rubles).
USN
The tax base of simplified organizations that pay a single income tax does not reduce the cost of delivering finished products (goods) (clause 1, article 346.14 of the Tax Code of the Russian Federation).
The costs of delivering finished products (goods) to the buyer can be taken into account by organizations that pay a single tax on the difference between income and expenses. When calculating the tax base, recognize only those costs that are listed in paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation (for example, payment for the services of third-party transport companies, the salary of a driver when delivered by their own transport, etc.). For more information on the procedure for accounting for expenses by an organization on a simplified system, see. What expenses to take into account when calculating the single tax on the simplified tax system .
The date of recognition of expenses is the date of their payment, unless a special recognition procedure is established for them (clause 2 of article 346.17 of the Tax Code of the Russian Federation). For the recognition of separate expenses, see table.
Buyers do not need to pay UTII upon delivery of finished products (goods). See more on this. .
UTII
If the sale of finished products (goods) falls under UTII, then the cost of their delivery does not affect the calculation of the single tax, since when determining the single tax, only the imputed income of the organization is taken into account (Article 346.29 of the Tax Code of the Russian Federation).
It is not necessary to calculate UTII for a separate type of activity - transportation of goods. See more on this.What road transport services are subject to UTII .
OSNO and UTII
If the costs of delivering goods to customers are simultaneously related to the activities of an organization subject to UTII and activities on common system taxation, then their amount should be distributed (Clause 9, Article 274 of the Tax Code of the Russian Federation). The cost of shipping goods related to the same type of activity of the organization does not need to be allocated.
The amount of VAT allocated in the invoice of the transport company involved in the delivery, distribute according to the methodology defined in paragraph 4.1 of Article 170 of the Tax Code of the Russian Federation.
To the received share of expenses on the activities of the organization subject to UTII, add the amount of VAT that cannot be deducted (subclause 3, clause 2, article 170 of the Tax Code of the Russian Federation).
It is not enough to sell the goods, it still needs to be delivered to the buyer. However, the delivery process is fraught with many tax risks that every organization needs to be aware of. On the basis of arbitration practice, we have considered controversial issues that arise during the delivery of goods by the seller and the buyer.
All delivery options can be divided into two groups: delivery by the seller (buyer) on their own and delivery with the involvement of third-party organizations providing cargo transportation services. Practice shows that no matter which delivery option is chosen, neither the buyer nor the seller is immune from claims from the tax authorities.
Delivery by a third party
In order to increase sales volumes, many suppliers incur the costs of shipping the goods sold. At the same time, the contract stipulates that the buyer must reimburse the seller for the corresponding costs. But providers do not always have their own transport to perform such a service. Solution: conclude a contract of carriage with a specialized company. And then there is a problem with VAT, both for the supplier and the buyer.
Will the seller have VAT ...
If the supplier concludes an agreement with a transport company for the transportation of goods to the buyer, then it is he (as the customer) who receives the corresponding services. Upon their implementation, the transport company issues an invoice and an act to the supplier. The buyer of the goods acts only as a consignee and simply compensates the supplier for his costs associated with the delivery of the goods. That is, there is no implementation of transport services between the buyer and the supplier. And if so, then the compensation of the supplier's expenses for the delivery of goods, highlighted in the shipping documents as a separate line, should not be subject to VAT. However, practice shows that the tax authorities think otherwise. They insist that the supplier sells transport services to the buyer and must tax such sales with VAT. But the majority of courts do not share this opinion.
Thus, the Federal Antimonopoly Service of the North-Western District, in its resolution No. A66-7801/2009 dated May 26, 2010, came to the conclusion that the cost of compensation for the delivery of goods, allocated in a separate line in the supplier's documents, does not need to be subject to VAT. In this case, the organization carried out the supply of manufactured products to customers with the involvement of a transport company. For the shipped products and their delivery, the supplier issued invoices to buyers, in which, in the column “name of goods (description of work performed, services rendered)”, the delivery cost was separately indicated as “reimbursement of transportation costs”.
The tax authorities considered that the supplier, by carrying out the implementation of transport services, in violation of Art. 146 of the Tax Code of the Russian Federation did not calculate VAT on the proceeds from their sale. Therefore, he was held liable (adding tax, penalties and fines). The court of first instance upheld the tax authorities. The logic of his reasoning was as follows. The terms and conditions of supply contracts in terms of reimbursement of transport costs by the buyer cannot be considered as the provision of intermediary services, since they do not contain provisions on the remuneration of the supplier. The sale of services is recognized as an object of VAT (clause 1, article 146 of the Tax Code of the Russian Federation). At the same time, in addition to the price of services, the taxpayer is obliged to present to their buyer the corresponding amount of VAT (clause 1, article 168 of the Tax Code of the Russian Federation).
However, both the appellate and cassation courts supported the organization. They pointed out that the reimbursement of transport costs did not create additional income for the supplier, since the amounts received by him from the buyers did not exceed the amounts paid to the carriers. Therefore, the transport costs reimbursed by the buyers by virtue of Art. 39 and 146 of the Tax Code of the Russian Federation do not apply to the sale of services, and therefore cannot be recognized as an object of VAT. The Federal Arbitration Court of the Urals District came to similar conclusions in its decision No. Ф09-4806/09-С3 dated 14.07.2009 (Determination of the Supreme Arbitration Court of the Russian Federation dated 08.09.2009 No. VAS-11613/09 refused to transfer this case to the Presidium of the Supreme Arbitration Court of the Russian Federation).
So, the reimbursement of transportation costs should not be subject to VAT by the supplier. Accordingly, they must be indicated on the invoices without VAT and not reflected in the invoice (since there is no sale). Note that the Ministry of Finance of Russia agrees that if, under the terms of the supply agreement, the buyer undertakes to reimburse the transport costs incurred by the seller, then the invoice issued by the seller for the shipped goods does not indicate the services for transporting goods sold by the carrier (letter dated 15.08. 2012 No. 03-07-11/299).
In order not to bring the case to court, we offer the following options for getting out of this situation. The first option is to conclude a separate agency agreement for the delivery of goods, under the terms of which the supplier undertakes, on behalf of the buyer, to organize the delivery of goods, and establish a minimum remuneration in it. In this case, VAT will be charged only on the agency fee. The second option is to include the cost of delivery in the price of goods and do not highlight it separately in the documents.
...and a deduction from the buyer
If the supplier, under pressure from the tax authorities, nevertheless presents the buyer with the cost of compensation for transportation costs with VAT, the buyer will have problems. The tax authorities will most likely refuse to deduct such VAT. Thus, in a case considered by the Federal Antimonopoly Service of the North Caucasus District (Decree No. А53-10110/2008-С5-46 dated May 19, 2009), the tax authority refused to deduct VAT on the transport costs allocated to the buyer in the documents of the supplier of goods as a separate line. He justified his position by the fact that the supplier does not independently provide transport services to the buyer (in this case, the delivery of goods was carried out by a transport company under a transportation agreement concluded with the supplier). Therefore, he is not entitled on his own behalf to draw up documents for the provision of these services, including invoices. Services for the delivery of goods are actually provided by the transport company. The cost of delivery is not included in the price of the goods, and the company's suppliers are intermediaries in the provision of these services. Tax deductions for transport services can only be applied by their original purchaser, that is, the supplier. Therefore, the buyer is not entitled to a VAT deduction.
The court rejected the arguments of the tax authorities and cited the following arguments. The obligation to pay the cost of delivery arises from the obligation to supply the goods, the participants of which are the company and its supplier, and not the transport company that actually carried out the delivery. The supply contract concluded by the parties does not impose on the supplier the obligations of an intermediary nature inherent in contracts of agency, commission or agency. Tax office did not provide evidence of the fictitiousness of business transactions for which VAT is claimed to be deductible. As a result, the court came to the conclusion that the buyer reasonably accepted the amount of VAT on delivery for deduction.
In a similar situation, the Federal Antimonopoly Service of the Urals District (Resolution No. Ф09-3324/09-С3 dated May 25, 2009) also supported the buyer in his right to deduct VAT. He pointed out that in itself re-invoicing to a buyer who is a VAT payer, in the presence of the fact of consumption of the relevant services, is not a basis for refusing the right to apply VAT tax deductions. It should be noted that by the Determination of the Supreme Arbitration Court of the Russian Federation dated September 11, 2009 No. VAC-12036/09, the revision of this case was denied.
So, the buyer has a chance to defend his right to accept VAT for deduction in court. But to avoid such problems, it is better for the supplier to follow our recommendations given in the previous section.
Delivery outsourced to others
A disputable situation may also arise with the supplier if the actual delivery of goods to buyers is carried out not by the transport company with which he has concluded an agreement, but by its counterparties. Here, the supplier has a risk that the tax authorities may refuse to deduct VAT on invoices presented by the transport company for transportation.
This situation is considered in the resolution of the Federal Antimonopoly Service of the Central District dated July 1, 2009 No. А54-3828/2008С8. In order to ensure the delivery of goods to buyers, an agreement was concluded between the plant and the transport company transport expedition. Under its terms, the transport company assumed obligations to organize the delivery of the plant's products to customers. In some cases, the delivery of goods was carried out by railway by Russian Railways OJSC, with which the transport company signed an agreement. For such transportation, invoices were issued to the plant, where the transport company was listed as the seller of transport services. The tax authorities denied the plant a VAT deduction on these invoices, since the transport services were actually provided by Russian Railways, and not by the transport company. However, the court pointed out that for the purposes of the VAT refund, it does not matter whether the transportation services were provided by the transport company personally, or were entrusted to it and actually performed by a third party. The supplier has the full right to accept such VAT for deduction.
In our opinion, the arguments of the tax authorities are absolutely unfounded. Article 805 of the Civil Code of the Russian Federation expressly provides that the freight forwarder has the right to involve other persons in the performance of his duties, unless this is prohibited by the contract. Under the freight forwarding agreement, the freight forwarder undertakes, for a fee and at the expense of the other party (the client - the consignor or consignee), to perform or organize the performance defined by the agreement forwarding services related to the carriage of goods (clause 1, article 801 of the Civil Code of the Russian Federation). That is, in fact, the freight forwarder provides the customer intermediary services. The Ministry of Finance of Russia agrees with this. Thus, in a letter dated 01.11.2012 No. 03-07-09/148, the specialists of the financial department indicated that freight forwarders can issue invoices for third-party services to the customer in the manner prescribed for commission agents (agents). Yes, no later than five calendar days, counting from the day the forwarder rendered the service, he must issue an invoice to the client, in which it is necessary to separate into independent positions the types of services purchased by the forwarder from third parties on the basis of their invoices. Copies of invoices received by the freight forwarder from organizations providing services to the freight forwarder, as well as copies of the relevant primary documents, should be attached to such an invoice.
So, in order to reduce the risk of tax claims, with the transport company that will organize the delivery of goods to buyers, the supplier needs to conclude a freight forwarding agreement and directly indicate in it that the forwarder has the right to involve other persons in the performance of his duties.
Delivery by own forces
If the supplier has his own or rented transport, he can organize the delivery of goods to buyers on his own. In addition, the purchased goods can be picked up from the warehouse of the supplier by the buyer himself. However, there may be problems with self-delivery.
Is delivery a separate activity?
When a supplier organizes the delivery of goods to buyers on his own, and UTII has been introduced in the region where he works, the following problem may lie in wait for him: should delivery be considered as an independent type of activity (provision of motor transport services) and apply UTII for it? Recall that activities for the provision of motor transport services can be transferred to UTII, provided that the organization ( individual entrepreneur) owns no more than 20 vehicles(signature 5, clause 2, article 346.26 of the Tax Code of the Russian Federation).
The Ministry of Finance of Russia considers that delivery is not a separate type of activity when the following conditions are simultaneously met:
- the supply contract provides for the seller's obligation to deliver the goods to the buyer;
- Shipping costs are included in the price of the item being sold.
If they are observed, the delivery of the sold goods to the buyer (by own or rented transport) is integral part activities of the seller in the sale of goods (letters of the Ministry of Finance of Russia No. 03-11-11/76 dated March 7, 2012, No. 03-11-06/3/45 dated April 13, 2011 and No. 03-11-09/13 dated January 22, 2009) . If, in the supply contracts, the cost of delivery is allocated separately and is not included in the cost goods sold or if the delivery is carried out under a separate agreement, it can be recognized as an independent type of entrepreneurial activity (letters of the Ministry of Finance of Russia dated 07.03.2012 No. 03-11-11/76 and dated 01.31.2008 No. 03-11-04/3/33).
An analysis of arbitration practice shows that local tax authorities do not share the position of financiers. They believe that if the delivery is carried out by the supplier within the framework of the supply contract, it cannot be considered as a separate activity, regardless of whether the cost of delivery is allocated separately or not.
The courts are not unanimous on this point. Thus, the Federal Antimonopoly Service of the East Siberian District, in its Resolution No. A78-4149/2012 dated August 21, 2012, came to the conclusion that the execution of separate documents (invoices and acts) for delivery and separate indication in the supply contract of the cost of goods and delivery is a sufficient basis for separation of transportation into a separate type of activity. A similar position is contained in the resolutions of the Federal Antimonopoly Service of the East Siberian District dated March 05, 2012 No. A78-5193 / 2011 and the North-Western District dated January 12, 2011 No. A44-1665 / 2010.
At the same time, the Federal Antimonopoly Service of the North Caucasus District, in its resolution dated February 12, 2010 No. A32-18385 / 2008-19 / 278, noted that the organization's activities for the delivery of finished products to the customer may be subject to UTII only if these services are carried out separately drawn up contract for the carriage of goods.
In our opinion, the delivery of goods, due to the obligations of the supplier under the supply contract, is an integral part of trade and should not be singled out as a separate type of activity, regardless of the definition of its value (separately or in the price of the goods). To avoid such controversial situation, we recommend not to allocate the cost of delivery in the documents as a separate line, but to include it in the cost of goods.
Pickup problems
If the goods are taken from the warehouse by the buyer himself, the supplier issues their release with an invoice in the form of TORG-12 and does not issue any transport documents. But the buyer may have problems with this. The fact is that in order to take into account expenses when calculating income tax, they must be documented.
In practice, there are cases when the tax authorities require confirmation of the costs of delivery of goods upon self-delivery of the consignment note (form No. 1-T, approved by the Decree of the State Statistics Committee of Russia dated November 28, 97 No. However, the courts do not share this opinion (decisions of the Federal Antimonopoly Service of the Urals District dated 04.23.2012 No. F09-2412 / 12, the East Siberian District dated 13.01.2011 No. A19-3787 / 2010, the Central District dated 02.11.2011 No. A68-4748 / 08- 108/13 and the North Caucasus District dated 03/02/2010 No. A53-2634 / 2009). Thus, the Federal Antimonopoly Service of the Volga District in its resolution dated May 13, 2010 No. A55-14780 / 2008 indicated that the obligation to issue waybills arises for the consignor only in the case of transportation of goods by the forces of a motor transport organization under a contract for the carriage of goods. If the delivery of goods is carried out by the buyer's transport (self-delivery) without the involvement of a transport organization, the preparation of waybills is not required.
The Ministry of Finance of Russia also believes that neither a waybill nor a consignment note is needed for self-pickup. After all, transportation services are not provided to the buyer. Shipping costs for self-delivery and the fact of its transportation are confirmed waybill(Letters No. 03-03-10/123 of 22.12.2011, No. 03-03-06/1/540 of 02.09.2011 and No. 03-03-06/1/500 of 17.08.2011). Note that the absence of a consignment note in such a situation cannot serve as a basis for refusing to deduct VAT amounts on purchased goods (letter of the Ministry of Finance of Russia dated October 30, 2012 No. 03-07-11 / 461).
We fully agree that there is no need to issue a consignment note for self-delivery. After all, from the instructions for filling out the form No. 1-T, it follows that the waybill is intended to account for the movement of inventory items and payments for their transportation by car. It is compiled by the consignor for each consignee and defines the relationship of consignors, carriers and consignees. In the case of self-collection of goods, the buyer transports his own goods. That is, he himself is the consignor, and the carrier, and the consignee. Therefore, drawing up a consignment note does not make any sense. And even if the tax authorities insist on the opposite, there is every chance to defend their position in court.
Many of you visit Avito at least once a week. Some for a specific thing, others blindly and for profit. I am among the last.
Agree, ad sites have their own magic! And one drawback, many are already familiar.
If the right thing is sold in another city, you are in the span. There are no safe, convenient options to pick it up - only alternative ways at your own peril and risk.
So I will not hide: I have long dreamed of a service that would take delivery and acted as a guarantor of the purchase. So that I do not bother, do not waste my nerves. I did not talk to the seller and did not transfer money for parole.
I want to silently pay from the card, wait a couple of days and get what I want in the package. In short, I want "Avito Delivery".
What kind of delivery is this with Avito? Where did it come from?
"Avito Delivery"- a new official Avito service that delivers things from the ads of ordinary people throughout Russia. He takes over all stages of shipping and opens up chic prospects, you can’t say otherwise.
Now you don't need to limit your search by region or city. If the right thing is sold cheaper on the other side of the country, it will become yours.
Example. Vasya is selling a smartphone in Ufa, while Seryoga wants to buy it in Kazan. Avito will pick up the smartphone from Vasya and bring it to the pick-up point near Seryoga. He will even transfer money between them, saving their nerves.
If Vasya decides to cheat, he will soon receive the smartphone back and will not see the money.
Sellers also benefit: with shipping included, the whole of Russia, and not just the nearest city and / or region, will potentially want to buy your things.
For the seller delivery. It is paid by the buyer. The amount does not depend on the size of the parcel, and it already includes the possibility of free return of goods on the spot.
How to use "Avito Delivery"? Where to click?
If you are a seller: There is a checkbox to enable delivery on the ad creation page.
I repeat. To enable "Avito Delivery" for your ad, you just need to click on one checkmark. Nothing else is needed. Shipping for the seller is absolutely free.
If the buyer wants to use the delivery, you will receive a notification. Open the link, enter your card details to transfer money. Choose a pick-up point, deliver the goods there within two days.
As soon as the buyer picks up the goods from the courier or at the point of collection, money will be credited to your card - exactly the amount for which they were sold.
Example. Vasya sells a smartphone for 7000 rubles. When Seryoga picks up this smartphone, Vasya will receive 7000 rubles.
There is no Avito Delivery commission for the seller. He doesn't lose anything.
Highly cool topic to be honest.
If the guys made the process tedious and bureaucratic (as usual with any shipment), people would simply not bother. But here almost nothing is required from the seller: you check the box and wait. I was surprised that you don’t even need to write the weight, dimensions of the goods, as they are forced to in delivery services.
If you are a buyer: if a truck icon is displayed next to the ad, the seller is ready to send the goods using the "Delivery" service.
When you decide, click on the delivery, pay for it plus the cost of the goods with bank card. Everything, the process has begun.
As soon as the seller transfers the goods to the collection point, you will receive a notification. You can pick up your order at the nearest pick-up point, you can choose it.
Example. Seryoga buys a smartphone for 7000 rubles. Delivery from Ufa to Kazan will cost 355 rubles.
The total buyer will pay 7355 rubles.
It remains to agree with the seller on delivery by writing him a message. And then you pay and calmly wait. Not to mention the fact that now you can buy goods on an ad anywhere in Russia, without limiting yourself to the city and region. And do not be afraid that you will be deceived, they will not send anything, and so on.
Why I personally like Avito Delivery
As a buyer, I don't want to take the risk of listening to excuses about closed mail, lost packages, and other tales. And as a seller, I don’t want to run to the post office and find out where my package went, whether it really didn’t reach, and so on.
"Avito Delivery" not only delivers a thing between cities or in a city, but also minimizes the risk for both parties to the transaction. Each stage is automated. There are shipping notifications. There is control and responsible for the status of the situation.
Personally, I see this as the main advantage of the service. No “what if”: paid, sent, received.
How does Avito Delivery fight scammers?
Different things happen in life. But if money is involved in this, then you want some kind of guarantees. Especially from scams. Here's what I picked up from the terms of service:
1. The seller will not send - the money will be returned. Okay, pay and wait. But then the seller disappears. Normally you would just hit, but here it is different.
If within 3 days the seller does not bring the goods to the point of issue, the money will be returned to the buyer's account in full and no commission. No figuring out who went where, it's not your problem.
2. Avito does not transfer money immediately. There is nothing more unpleasant than the realization that you are now very easy to deceive. It happens that the seller received the money, allegedly sent the goods, but something is wrong with the delivery. Sometimes because there is no delivery...
FROM " Avito Delivery» the seller will receive the money only when the delivery is confirmed, and the buyer accepts the goods and signs that he has no claims. Until this moment, Avito keeps the buyer's money and acts as a guarantor.
3. The buyer has the opportunity to check the package. 15 minutes are given for this at the place of issue of the goods. If something is not to your liking, the buyer has the right to refuse and return the item back. It remains to explain the reason for the return in order to get the money back on the card.
So don't lie or exaggerate in your ads. Otherwise, you will only lose time.
Should I try "Avito Delivery"
In my opinion, it's definitely worth it.
Pros for buyer?
Now you can choose things on Avito much more freely. Instead of the option that is nearby, you can take more profitable, but from another city. And you can freely find something unique, unusual, which is not in your region, but you really want it. This is especially cool in regions and small towns where there are few ads.
You don’t have to fill out a bunch of documents: you just receive the package, no bureaucracy.
Yes and seller in general, almost nothing needs to be done to offer your product to all of Russia.
Instead of calculating shipping costs, tracking the package and resolving conflicts, you just wait for a notification and get money on the card.
As a result, you sell faster, saving not only time, but also money, and even nerves.
For my next announcements, I will include this feature. Let's see how it works in practice. Even now I will stop putting a filter on the city when searching for the right things. You can choose without hesitation "All Russia" which I advise you.
The dispatch and delivery service will come in handy for sellers with unusual goods, the demand for which varies greatly in regions and cities. For example, various rare items will now be bought much more cheerfully, especially from the regions.
