In this publication consultation it is considered, how it is necessary to make out documentary agricultural services (on plowing, cultivation of the land lots, application of fertilizers, harvesting, etc.), provided by the agricultural enterprises having equipment to other enterprises and individuals and also how to reflect them in accounting and tax accounting.
PREDOSTAVLENIESELSKOXOZYAJSTVENNYX SERVICES:
Now many agricultural enterprises having equipment, provide agricultural services (on plowing, cultivation of the land lots, application of fertilizers, harvesting, etc.) to other enterprises, and also individuals.
In this consultation it is considered, how it is necessary to make out documentary such services, and also otrazhat them in accounting and tax accounting.
Documentary registration
• Contract
The document on the basis of which works (are rendered services) are performed, the contract is.
As when rendering agricultural services by a subject of the agreement the result of work (the plowed or zayoseyanny field, the reaped crop, etc.) is, it is necessary to conclude the hiring work contract.
On the hiring work contract one party (contractor) obyazuetsya on the risk to perform a certain work on a task of other party (customer), and the customer undertakes to accept and pay cost of the performed work (Art. 837 of group of companies).
The standard form of the hiring work contract on rendering selxozuslug isn’t present, therefore the parties can conclude a dogoyovor in any form, having provided in is mute all conditions and observing thus standards of Art. 837 – 864 of Civil Code.
The hiring work contract should consist in writing if one of the parties is the legal entity.
Essential contract provisions on works are:
• subject of the agreement;
• works terms;
• price of the contract or way of definition of the price of works;
• a procedure of payments for the executed works;
• rights and obligations of the parties;
• details of the parties.
So, by the contract of the party determine the rights and duties concerning performance of conditions of a dogoyovor (works).
Let’s give an approximate form of the contract on a vypolneyoniya of works.
Contract on works No. 25
07.07.06 of page. May Day Dnepropetrovsk Region.
Farm "Crop" (further called the Customer) in the person of chairman Petrenko Alexander Ivanovicha who acts under the Charter, on the one hand, and agricultural restricted liability society "Ear" (further called the Performer) in the person of director Ivanenko Peter Alekseevich who acts under the Charter, on the other hand, signed the present Contract as follows:
1. Subject of the agreement
1.1. The customer charges, and the Performer assumes the obligation by own efforts and means to make harvesting of wheat winter on the agricultural holdings belonging to the Customer, the area of 50 hectares (further ~ work) in time from July 17 to August 7, 2006.
1.2. The performer performs work on the risk, uses own materials, is independent organizovyvaet work execution.
1.3. The customer is obliged to take over works and pay in due time to the Performer cost of the performed work.
1.4. The working method is carried out by drawing up of the act of acceptance transfer of the executed works.
2. Size and payment procedure
2.1. The Customer pays for the executed work to the Performer compensation at a rate of 9 000 UAH. (including the VAT – 1 500 UAH.) at the rate of 180 UAH. for 1 hectare.
2.2. Payment is made no later than 5 working days from the date of a working method by the Customer.
3. Responsibility of the parties
3.1. In case of obligation violation under the present Contract of the Party bear the responsibility defined by the Contract or the current legislation.
3.2. Because of the Performer it pays for violation of terms of works to the Customer a fine at a rate of 0,1 % of cost of works per every day of delay.
3.3. It pays for untimely payment of cost of works on fault of the Customer to the Performer a fine in a razyomer of 0,1 % of the sum of compensation per every day of delay.
3.4. The parties don’t bear responsibility for violation of contract provisions if it occurred not on their fault (to intention or imprudence).
4 Settlement of disputes
4.1. All disputes arising on this Contract or related, are allowed by negotiations between the Parties.
4.2. If the corresponding dispute can’t be resolved by negotiations, it is authorized in a judicial order according to the current legislation.
5. Validity
5.1. This Contract is considered the prisoner and comes into force from the moment of his signing by the Parties and a skrepyoleniye its seals of both Parties.
Legal addresses, requisites and signatures of the parties
• Act
The document confirming the fact of performance rabot, the act of acceptance transfer of the executed works (the provided services) is.
Transfer of works by the contractor and reception its zakazchiyoky is made out by the act signed by both storonami.
On the basis of the act which is made in a proizyovolny form after works (a predostavyoleniye of services), the customer should pay for services to the performer.
The act is signed by both parties: customer of service and its performer.
Let’s give an approximate form of the act, having assumed as a basis the data specified in the contract.
The act of acceptance transfer of the executed works
according to the Contract on works No. 25 from 07.07.06.
14.08.06 of page. May Day Dnepropetrovsk Region.
This Act is made in response to item 1.3 of the Contract on works No. 25 from 07.07.06 concluded between agricultural restricted liability society "Ear" (further called Isyopolnitel) and a farm "Crop" (further called the Customer).
We, the undersigneds, the Performer in the person of Ivanenko Peter Alekseevich who acts under the Charter, on the one hand, and the Customer in the person of Petrenko Alexander Ivanovicha who acts under the Charter, on the other hand, drew up the present Statement that the services provided by the above-stated Contract, are provided by the Performer in due time and in full with observance of other contract provisions according to the mentioned below list.
Cost of services of the Performer made 9 000 UAH. (nine thousand) 00 kopeks (including the VAT – 1 500 UAH.).
At the Customer of claims to quality of the received works isn’t present.
This Act is the basis for carrying out the calculations which terms of implementation are defined in the Contract.
The act is made in duplicate: on one for the Customer and the Performer.
Signatures of the parties
for the Customer for the Performer
Petrenko (Petrenko A. I.) Ivanenko (Ivanenko P. A.)
L. S L. S.
VAT
Operations on providing agricultural services (as, vproyochy, and other services) are object for a VAT nachisleyoniya (subitem 3.1.1 and item 1.4 of the Law on the VAT).
Date of emergence of the tax obligations at service is:
• or date of transfer of money from a zakazyochik of services on the bank account of their performer, and in case of service for cash Wednesdays -
stvo – date of their oprikhodovaniye in cash desk ispolnitelya, rendered services;
• or date of registration of the document, udostoveryayushhego fact of rendering of services or works. The act of priyoemki-transfer of the executed works can be Tayoky the document, for example.
Agricultural enterprises which use a spetsialyyony mode of payment of the VAT according to Law item 11.29, the tax obligations added on selkhozus-Luga, reflect in the special declaration on the VAT on which calculations with the budget aren’t carried out. It is connected with that such services are carried out silami the enterprises, so, are services of sobyostvenny production.
As to an extract of tax consignment notes at a preyodostavleniye of services, the order of their filling podrobyono is considered in consultation Filling of the nalogoyovy consignment note by delivery of services ("Balans-Agro", 2006, No. 9, page 26).
Accounting
In accounting the expenses suffered on a preyodostavleniye of services (works), are reflected in the separate subaccount to account 23 "Production", for example 234 Services to the foreign enterprises and citizens.
The analytical accounting of the provided services is kept on each customer of services.
Reflection of such services in accounting rassmotyory on a conditional numerical example.
Example
SOOO "Ear" – the payer of the profits tax who uses a special mode uplaty the VAT on the basis of item 11.29 of the Law on the VAT, zaklyuchilo the contract on rendering of cleaning service uroyozhy with a farm "Crop". Dogovoryony cost of such services makes 9 000 UAH., including the VAT – 1 500 UAH.
Reflection in accounting of such operations is presented in the table.
(UAH.)
(On Balans-Agro magazine materials)