To write off the item, you must assign an inventory to the Commission. To do this, approve the composition of the inventory Commission, select a chair. To do this, make the order. In the same regulatory document, specify the object and date of the inspection, and the reason for its implementation.
After identifying the defective or damaged goods will issue a statement, which has a unified form n INV-26. If the goods are disposed of, a report of utilization (form TORG-16). This document must be signed by the head of the organization, as well as members of the Commission. If the product is utilized after the battle, make Approve all transactions with the order.
In accordance with article 146 of the Tax code for writing off defective merchandise , you must restore the amount previously paid VAT into the budget. For this make amended tax returns. Note that the purchase price of these products will not reduce taxable base at calculation of the profit tax. To natural loss a defective product also can not be attributed. And this we can conclude that the marriage is written off at the expense of own funds of the enterprise. Don't forget to reflect the restored VAT in the sales Ledger.
Goods write off in accounting. Do this following posting:Д94 K41 – identified overdue (faulty) goods;Д94 K19 – charged VAT of the purchase price is overdue (faulty) goods;D19 K68 – recovered VAT accrued for payment to the budget;Д91 sub-account "other costs" К94 – charged to an expired (defective) product.
If you do not want to recover previously paid VAT, be prepared for the fact that the tax inspector will come to you in the conflict. The goods must be transferred at sale prices, including tax on value added.