Tax authorities will require more thorough checks of counterparties. Counterparty verification: we minimize tax risks at the stage of supplier selection. Classification by type of contractual obligation

Any company tries to carefully approach the choice of a business partner. First of all, in order to protect yourself from fraudsters, to make sure of the reliability of the supplier, to preserve your reputation. After all, it is not uncommon for the chosen counterparty to fail at the most crucial moment: it may not return the prepayment, not fulfill the obligations for which the advance was transferred.

The first risk. Financial

A seemingly trustworthy company with a large staff, an ambitious CEO and ambitious plans may in fact turn out to be an organization unable to fulfill its contractual obligations.

A similar situation occurred with one of our clients, who only after filing a claim for debt collection found out that the company was registered recently, has a minimum authorized capital, there is no property on the balance sheet, and the assets are insignificant.

In addition to all of the above, several lawsuits have already been filed against the company, and our client has practically no chance of claiming the fulfillment of obligations.

But in order to prevent this situation, it would be enough to look in advance on publicly available Internet resources, where you can get information about the financial position of the company, affiliated structures, litigation.

The second risk. Tax

The dishonesty of counterparties can result in not only financial and reputational risks for the company, but also tax risks.

With the entry into force of August 19, 2017, Art. 54.1 of the Tax Code of the Russian Federation, the action of which is primarily aimed at suppressing the use by commercial organizations of deliberate optimization of taxation in order to obtain unjustified tax benefits, only confirmed that the verification of counterparties must be approached with all seriousness.

In addition, paragraph 2 of Art. 54.1 of the Tax Code of the Russian Federation introduces a new requirement to confirm the reality of the execution of the transaction directly by the counterparty himself, or by another person with whom the counterparty has a corresponding contractual relationship.

According to this paragraph, for the accounting of expenses (application of deductions), it is not enough to confirm the reality of business transactions. It is necessary to prove that the execution of the transaction was carried out by the very person with whom the relevant agreement was concluded.

That is, now you need to worry not so much about whether your counterparty pays taxes or not, but about whether you can confirm that he was the real executor of the transaction.

When concluding an agreement for certain types of services, be sure to check the availability of a license to provide them. When signing large contracts, you should pay attention to the availability of a resource base for their execution, and in the absence of the necessary equipment on the company's balance sheet, ask to confirm the fact of leasing (or another way of attracting) production equipment.

When signing a real estate lease, be sure to check whether the landlord has ownership of the leased object or whether the rights holder has delegated it to him.

In our practice, there was a situation when a client rented an office from a company whose ownership of the property was at the stage of registration. The client had already made expensive repairs when it was revealed that the landlord had failed to register the title. It took a lot of work for the client to negotiate a new lease with the original owner. And the risk of incurring losses in the amount of repair costs was great.

This case proves once again that it is very important to approach responsibly when choosing a partner. You may have to spend a little more time checking the counterparty and assessing the risks, but you can be sure that this risk will be minimal.

And here is another example from our practice: the head of a large company signed an agreement with a cleaning company offering services at a price 20% lower than that of competitors. During the year, the company regularly provided services, exactly until the tax audit came and made a claim that the contractor did not have enough staff to provide services in this volume.

The fact of the provision of services was questioned, and the inspection body excluded from the tax base the amount of expenses for the purchase of cleaning services. Such claims could have been avoided by requesting timely information from the cleaning company about the availability of labor resources to fulfill the obligations under the contract.

What is there to do?

While in large organizations the financial department and the security service are involved in risk management, in small and medium-sized enterprises, these risks are usually in the area of \u200b\u200bresponsibility of the accountant. However, it would be at least wrong to shift responsibility to him if the counterparty turns out to be dishonest.

The lack of approved and executed procedures in the company, including procedures for checking counterparties, which allow confirming the reality of transactions and the presence of business goals at their conclusion, at the moment can already be considered as a significant risk for the company's management.

Companies should start checking counterparties with the formation of a policy for checking enterprises, where it is necessary to prescribe the criteria for selecting providers, as well as the duties of employees authorized for checking counterparties, who form the minimum necessary dossier for counterparties and update it with a certain frequency.

It should be borne in mind that even a comprehensive due diligence of counterparties does not guarantee complete elimination of risks.But at the same time, the lack of control when choosing a partner in an unfavorable development of events significantly increases the risk of incurring financial losses or receiving claims from the tax authorities.

The legislation does not oblige them to check counterparties, they are rejected by the courts, since with ... obligations. Failure to take measures to verify the counterparty, documents on his behalf, is ... assess the measures taken by the taxpayer when checking the counterparty at the stage of its selection. It is important ... they are inclined to believe that checking only the legal capacity of the counterparty does not indicate that ... it will be easier to independently verify the reliability of a potential counterparty. Important! Except tax ...

One action - two results, or again about checking counterparties

The verification of counterparties serves two main purposes: - ... guarantees, etc.). The verification of counterparties fulfills two main purposes: ... to confirm the good faith in the choice of the counterparty and the reality of the transaction of the statement ... An unjustified tax benefit was received: the disputable counterparties do not have fixed assets, ... with the Applicant. In addition, the counterparties submitted to the tax authorities according to ... regulations, here are the papers, we are checking the counterparties. " Yes, you are lining up with papers ...

What is an on-site tax audit

Appointment of a field tax audit. It is necessary to carefully check counterparties and follow ... services from the company "1C" ("1C: Counterparty" and "1SPARK Risks"). It is important ... you can also develop special regulations for checking counterparties and do not forget to save ... alternative suppliers; long-standing relationship with the counterparty, etc. Such preparation ... of all "stuck" issues with counterparties. However, even here it is necessary to remain ... attempts to coordinate their actions with counterparties. The FTS has the right to request from employees ...

Features of modern work with counterparties

The tax authority understands the verification of: the powers of persons acting on behalf of the counterparty; availability of appropriate ... characterizing the business reputation of the partner; the solvency of the counterparty; the risk of non-fulfillment of obligations and provision ... of their fulfillment; the counterparty has the necessary labor and production resources ... there are more services for checking counterparties, which allow with that ... agreement; on the proper performance by the counterparty of the obligations of the taxpayer, including ...

What tax authorities should prove in disputes over one-day counterparties

Protection from tax disputes over unfair counterparties

And caution is evidence of the counterparty's verification according to various criteria. Further, we ... evidence of their implementation: a) verification of the conscientiousness of the counterparty as a taxpayer: a certificate of ... information. This will prove that the check of the counterparty was carried out before the conclusion of the contract with ... information on the tools for checking counterparties. Date (period) of verification: 11/20/2016 - ... of the counterparty, which were obtained during the verification. Information about the contact persons of the counterparty; about the counterparty's specialists ...

For how long can the tax office require documents when checking a counterparty?

The body conducting the tax audit has the right to demand a tax audit from the counterparty or from other ... from the question, from the counterparty of the Organization. Therefore, by virtue of ... whether the reclamation during a desk examination of documents from counterparties under Art. ... Moreover, in the opinion of the courts, the counterparty of the audited taxpayer is not entitled to assess ... the failure of the taxpayer or non-receipt from the counterparty, or the expiration of the storage period). ... it is about the correspondence with the counterparty on business issues. ...

One-day firms: how to identify a dangerous counterparty?

Authority, information about the actual location of the counterparty, as well as the location ... real business transactions with its counterparties with signs of nominal activity (... exercised due diligence when choosing counterparties. The Tax Inspectorate then revealed ... even recommends that companies introduce inspection regulations counterparties as part of the workflow schedule in ... a maximum of documents when interacting with counterparties, which will serve as evidence of manifestation ...

Checking the counterparty

Confirmation of the powers of the head (representative) of the counterparty, copies of the document certifying him ... copies of documents confirming the counterparty has production capacities, the necessary licenses ... collected by the taxpayer on the activities of his counterparty. Important! Most courts adhere to ... A12-34319 / 2015). Algorithm for checking a potential counterparty Based on the explanations of tax ... judicial practice, we present an algorithm for checking a counterparty in order to ...

A tax flaw? The court recognized the costs of the "gray" company

Gray "counterparty - a reason to admit the fictitiousness of transactions? As a result of the on-site audit of the company ... the counterparty's "peculiarities" were used for additional accruals. After analyzing the activities of a strange company ... a cheat sheet for checking counterparties. Taxpayers are advised to check with counterparties for the necessary ... discretion when choosing counterparties; check with counterparties the availability of the necessary property, ... evaluate the business reputation, solvency of the counterparty, as well as the risk of non-performance ...

Interrogations in a tax audit: features of the conduct and recognition of the company as one-day

Finding out from the head on the choice of counterparties, the procedure for signing contracts, accounting ... for founders? 9. You agree on the choice of counterparties or the costs to be incurred ... to establish the identity of the counterparty manager and the business reputation of the counterparty organization. 25. The sign ... during the audit examines the relationship between the taxpayer and his dubious counterparties. The heads of such counterparties ... evidence, including the counterparty's lack of employees, property, office, lack of ...

Submission of documents within the framework of a desk audit

Documents as part of a desk audit of a specific tax declaration (probably ... documents are required by the tax authority to verify the validity of the declared expenses (tax deductions ... the person of the tax authority conducting the tax audit has the right to demand from the auditee ... the period requested within tax audit of documents (failure to send notification of the impossibility of ... declarations of the organization and its counterparty (the person involved by the counterparty to fulfill obligations under ...

Definitions and step-by-step instructions for checking a counterparty ... They seem to be right, but ... provided the Regulation on the selection of counterparties and the Questionnaire for checking the counterparty according to the official websites ... in the tax authority; verification of the fact of entering information about the counterparty in the Unified State Register of Legal Entities; receiving ... then the commission waved a pen to the counterparty. If the check confirmed the impeccable present and ... life hacks can be provided for the impeccable check of counterparties? Agreement agreement sheet. In the document ...

How to conclude a reliable contract?

Searching for a counterparty (contract partner) or checking a counterparty. More ... the job of finding a counterparty (contract partner) or checking a counterparty. More ... Methods for concluding an agreement Checking a counterparty under a contract The purpose of checking - you need to know ... counterparties will negatively affect the company's image in the eyes of partners and clients. Verification ... when choosing a counterparty should become the norm ... confirming the legal capacity of the counterparty being checked and the ability to fulfill the taken ...

"Robots work, not humans": "internal kitchen" of pre-check analysis

The same information is provided on counter checks of counterparties and counterparties of counterparties); Conclusions (of course, we are talking about ... in a minimal amount, there are potential one-day cases in the composition of counterparties, there are no resources ... it is taken for the counterparties of the “problem” supplier, and then the counterparties of the counterparty, and so on ... in court. Thus, if the counterparties the audited taxpayer is absent in the database ... request documents on transactions with counterparties ...; carry out the following activities: ... 4. ...

What is the procedure for checking counterparties?
How the legislation interprets this procedure.
How to correctly draw up a regulation or regulation on the verification of counterparties.
How to use the regulations for checking counterparties.

To successfully pass any test, you must correctly compose counterparty check regulations... In this article, we will analyze in detail everything related to this issue.

Regulation on verification of counterparties

There is no article in Russian legislation regulating or binding entrepreneurs check counterparties before the direct conclusion of the transaction. Therefore, there is no responsibility for refusing to hold such an event. But, when concluding an agreement with a new or dubious counterparty, it is worth remembering 3 points:

The emergence accounts receivable.
Risks associated with the invalidation of the transaction by the tax authorities.
Deterioration of reputation, in the event of a criminal case, if the partner turns out to be a one-day firm.

Formally, the legislation does not indicate the need for verification of legal entities and entrepreneurs by any regulatory legal acts, but responsibility for the result of such risky transactions does not remove. All information on this topic can be obtained from 2 sources:

Letter of the Federal Tax Service under the number No. ЕД-4-2 / [email protected] dated July 24, 2017 "On consideration of the appeal."
Articles 173.1 and 173.2 of the Criminal Code of the Russian Federation.

In the letter, the Federal Tax Service explains about the loss of profit to an entrepreneur who failed to exercise "due diligence and caution", and the articles regulate responsibility for the activities of fly-by-night firms.

As a sample, you can take the example that we have given below. There are no clear numbers defining the boundaries of the groups. Each company sets its own framework.

This approach optimizes the activities for the verification of legal entities or individual entrepreneurs. The procedure for assigning counterparties to a particular group can be determined in the same regulation or annex to it. Also, when checking, it is necessary to take into account the popularity of customers. For such as, for example, Rostelecom or MTS, a package of documents and the need for verification may be completely absent.

Vigilance should also be exercised when extending agreements already concluded. It is possible that there have been changes in work counterpartywhich he chose to hide. It always makes sense to draw up a separate order for the verification of counterparties with the signature of the manager before a new deal.

Check your counterparty
using the service "Checking counterparties" ↓

Components of the regulations for checking counterparties

Each enterprise independently develops a regulation on verification of counterparties, which is approved by the head of the organization.

Below we will consider in detail the main points that should be guided by when drawing up this document.

purpose

The correct setting of the goal of checking the counterparty is the key to success. This point will become another plus for the entrepreneur if litigation and disputes over the deal cannot be avoided.

Appointment of responsible persons, procedure and principles of their interaction

Especially when it comes to large enterprises, where each division performs its own specific function. Any information collected must ultimately be analyzed. Based on this, conclusions are drawn and the results are summed up. As a rule, the responsible persons are appointed managersor accountants.

Real dates of the event

The terms depend on the risks of additional accrual for the transaction. The higher they are, the more you will need to collect and verify information, spend more time.

Indicate sources of information collection

Such sources can be:

A standard package of documents from the counterparty required to draw up a contract:

certified copies of certificates of registration of a person with a tax authority;
all pages of the charter (also certified copies);
an order for the director (it is worth remembering that this document is drawn up for a period of 5 years);
a document confirming the identity of the head or authorized representative of the company;
a fresh extract from the register (USRLE and USRIP) with full information about the investigated enterprise and an indication of OKVED;
in the case when the activity of a person is subject to certification or licensing - a copy of such a document.

The latest financial statements, information on the number of the company. The counterparty has no right not to provide balance and report on financial results, since these documents are public - the statistics authorities will provide all the necessary information free of charge upon request.
Request to the Federal Tax Service. The tax authorities provide the necessary information upon request. You need to get an extract from the Unified State Register of Legal Entities and Unified State Register of Legal Entities, find out if the bankruptcy procedure, reorganization or liquidation of the enterprise has been launched, and also identify the manager's offenses. If there are tax arrears, arrears, penalties and fines, you can check on the website of the tax service. This data is updated on October 1 and December 1.
The FSSP website will allow you to check the participation of the firm in litigation.
When conducting thorough due diligence on medium to high risk trades, refer to inspection services, the list of which is published below.

Question: Is it possible to put all the costs associated with the verification of legal entities and entrepreneurs on the costs of the organization?
Answer: Yes, receipts for payment of duties for obtaining an extract from the Unified State Register of Legal Entities and USRIE, as well as any other documented costs, are taken into account when calculating income tax. Even if the contract was never concluded with any of these persons.

Another source of information on the counterparty is the Internet. Reviews about the company, site state, "Blacklists" of employers or suppliers can serve as another method of confirming the trustworthiness of a partner. However, you should not trust such sources 100%, since both positive and negative reviews may turn out to be customized. Therefore, it is worth adhering to the main list of information sources, as well as any other documents that do not violate commercial, state or tax secrets.

When preparing for a deal with a new counterparty, you need to check it for the availability of the necessary resources - qualified staff, enterprise experience and material and technical base. To do this, you can request a receipt on the availability of all the necessary resources for the execution of a future transaction.

When checking counterparties, you should not ignore and business meeting, travel to the enterprise to confirm the validity of the address, as well as to get acquainted with the personnel and material and technical equipment of the company.

The procedure for summarizing and processing information

This item describes how and in what form the information must be provided.

The procedure and terms of storage of the collected information

All copies of documents, as well as a report drawn up on their basis, must be kept at the enterprise for 3-10 years. 3 years is the limitation period, it is he who is indicated by the minimum storage period. In the same paragraph, it is required to indicate the method of storing such a dossier: paper or electronic media.

How to recognize a fraudster in a counterparty

Today, dishonest customers take advantage of the weak position of suppliers, and malefactors-sellers do not miss the opportunity to sell, citing the crisis, a pig in a poke - supposedly at a low price.

Learn how to recognize a fraudulent counterparty and prevent undesirable consequences of such a transaction from the article in the electronic magazine "General Director".

Sample regulation on verification of counterparties' documents

A prepared package of documents will help with a tax audit, but you should not think that the more documents, the better. The Federal Tax Service will verify the authenticity of the transaction, for which it can involve witnesses and request all the necessary documents that can indicate the fictitiousness of the concluded agreement.

For clarity, below is an approximate procedure for checking counterparties.

How to use the rules for checking counterparties

The Regulation on Checking Counterparties is a document that allows you to create an algorithm for checking counterparties and subsequently make the right decision on the transaction being made. Will the person being verified become your business partner and should the director sign such an agreement?

Guided by the clauses of the regulations, the person responsible for counterparty check, summarizes all the information and records in a special report or conclusion, which indicates the degree of reliability of the partner.

Advice: Want to increase employee motivation for due diligence? Include in the regulation measures to reward employees for identifying an unreliable customer or supplier.

The dossier collected from the audited counterparty will also be useful in a tax audit. The volume of prepared documents, confirmation of the reliability of partners, analysis of financial statements can help with VAT refunds.

Output

Despite the lack of clear control on the part of state bodies regarding the topic of verification of counterparties, this procedure must be approached responsibly. It allows you to minimize the risks of the company, as well as to avoid problems with legislation in the event that the inspected person turns out to be unreliable. By being vigilant and spending time on careful analysis and data collection, you can be confident of the success of the deal you make.

Conclude a contract only after a thorough check of counterparties!

Tatiana Piskareva, Head of Accounting Practice, BDO Unicon Outsourcing

Any company tries to carefully approach the choice of a business partner. First of all, in order to protect yourself from fraudsters, to ensure the reliability of the supplier, to maintain your reputation. After all, it is not uncommon for the chosen counterparty to fail at the most crucial moment: it may not return the prepayment, not fulfill the obligations for which the advance was transferred.

The first risk. Financial

A seemingly trustworthy company with a large staff, an ambitious CEO and ambitious plans may in fact be an organization unable to fulfill its contractual obligations.

A similar situation occurred with one of our clients, who only after filing a claim for debt collection found out that the company was registered recently, has a minimum authorized capital, there is no property on the balance sheet, and the assets are insignificant.
In addition to all of the above, several claims have already been filed against the company, and our client has practically no chance of claiming the fulfillment of obligations.

The second risk. Tax

The dishonesty of counterparties can result in not only financial and reputational risks for the company, but also tax risks.

That is, now you need to worry not so much about whether your counterparty pays taxes or not, but about whether you can confirm that he was the real executor of the transaction.

When signing a real estate lease, be sure to check whether the landlord has ownership of the leased object or whether the rights holder has delegated it to him.

In our practice, there was a situation when a client rented an office from a company whose ownership of the property was at the stage of registration. The client had already made expensive repairs when it became clear that the landlord had failed to register the title. It took a lot of work for the client to negotiate a new lease with the original owner. And the risk of incurring losses in the amount of repair costs was great.

What is there to do?

It should be borne in mind that even a comprehensive due diligence of counterparties does not guarantee complete elimination of risks. But at the same time, the lack of control when choosing a partner in an unfavorable development of events significantly increases the risk of incurring financial losses or receiving claims from tax authorities.

Yuri Alexandrovich Lukash

In civil law, a contract is an agreement between two or more parties aimed at establishing, changing or terminating civil rights and obligations. It is a written, dated and signed agreement between two or more parties that sets out any agreement on scope of work, responsibilities and funding. The research protocol can serve as the basis of the contract.

The term "contract" also denotes a civil legal relationship arising from a contract, as well as a document that sets out the content (conditions) of a contract concluded in writing.

The conclusion of an agreement allows us to take into account the peculiarities of the relationship between the parties, to coordinate their individual interests, and also creates legal guarantees for its participants: unilateral changes in the terms of the agreement are not allowed, and their violation entails the obligation to compensate for the losses caused.

The contract is widely used in foreign trade, where it is usually referred to as a contract. There are the following types of contracts. Consensual, for which the agreement of the parties is sufficient, and real, for which, in addition, the actual transfer of the property that is the subject of the contract is necessary (for example, transportation, loan).

The agreements are governed by the rules on bilateral and multilateral transactions provided for in Chapter 9 of this Civil Code of the Russian Federation.

The general provisions on obligations (Articles 307-419 of the Civil Code of the Russian Federation) apply to the obligations arising from the contract, unless otherwise provided by the rules of this chapter and the rules on certain types of contracts contained in the Civil Code of the Russian Federation.

For contracts concluded by more than two parties, the general provisions of the contract apply unless this is contrary to the multilateral nature of such contracts.

Most contracts are onerous: each of the parties to the contract receives one or another benefit: property, money, services, rights.

An example of gratuitous contracts can be donation, gratuitous storage, etc.

Depending on the nature of the legal consequences generated by the contract, final and preliminary contracts are distinguished. The final endows the parties with the rights and obligations aimed at achieving the goals that interest them, and determines all the terms of the contract.

A preliminary agreement gives rise to an obligation for the parties to conclude an agreement in the future or to additionally agree on some of its conditions (quantity, price, etc.). Such agreements are often used in foreign trade.

An agreement in which essential conditions are agreed, and less important ones remain open for discussion or are not specified, is considered open.

If the contract contains several obligations independent of one another, it is called divisible, otherwise - indivisible.

The contractual process begins with sending the other party an offer to conclude a contract - an offer. Consent to the offer is called acceptance (see acceptance), and its receipt is considered the conclusion of an agreement. The latter is also possible by signing a prepared text by the parties.

According to the form of conclusion, contracts are divided into simple and notarized.

In the event of non-fulfillment or improper fulfillment of the contract, the parties bear civil liability, which consists in the payment of the forfeit stipulated by the law or the contract and compensation for damages caused, which, as a general rule, does not exempt from the obligation to fulfill the concluded contract in kind, that is, in accordance with its terms ...

The word "contract" in English is used in connection with intrastate agreements and other types of contracts, except for interstate ones. The equivalent of an international treaty is the word "treaty".

A well-established system of contractual work in an enterprise is one of the foundations of the legal stability of a business, since it can prevent unnecessary mistakes and misunderstandings that constantly distract human and financial resources of the organization, and, therefore, will help to avoid the occurrence of many legal disputes.

There are several reasons for the occurrence of litigation, such as:

- bad faith of one of the contracting parties;

- business crisis of one of the counterparties;

- misinterpretation of the norms of legislation, provisions of the contract or legal terms when signing the contract;

- the presence of a legal "hole" in the text of the agreement;

- incorrect execution of documentation confirming the performance of the contract by the parties.

In the first case, of the above cases, a preliminary thorough check of a new counterparty (verification of statutory documents, the powers of the signers of the contract, a balance sheet request, etc.) and maximum protection of interests when signing the first contract (100% advance payment or, conversely, pre-delivery) can help.

In the second case, a well-designed credit policy can play a positive role.

Cases from the third to the fifth require a well-built contractual document management system. This system consists of many aspects: from the development of standard forms of contracts that are most adapted to the type of activity, clientele, business methods, business processes of the organization, setting up document flow and to training the organization's personnel in the basics of legal literacy within the scope of job duties, and the development of job descriptions.

Unfortunately, work with contracts and contractual documentation is often entrusted to employees for whom this work is not typical (sales - managers, project - managers, accountants and even secretaries), and since this work for them is an addition to the main one, according to which it is already enough the load within the direct competence is great, then, of course, the quality of contractual work suffers as a result.

Many heads of organizations are convinced that two honest people can do without the help of a lawyer, without a detailed development of a contract, without accurate registration of reporting documentation. However, there is no thought that these two honest people understood each other differently. But even if this does not happen, then one should not forget that in any agreement there is always invisibly a third party in the person of a tax official, and the simplest mistake in contractual work can lead not only to a tax dispute, but also to initiate a “tax” criminal case, which can significantly reduce the reputation of the organization in the eyes of partners.

By the way, there are often cases when, having already transferred the primary documentation to the lawyer for filing a claim, the organization discovers that the documentation it has created is of such low quality that it does not have any evidentiary force.

Incorrect execution of documentation confirming the fulfillment of obligations under the contract is most common - for example, an organization enters into a completely high-quality contract, after which it ruins an excellent undertaking in the bud, issuing acts without specifying the cost of work, without completing the transfer of the developed documentation, without completing or incorrectly completing the transfer materials to subcontractors, etc.

Competent work with contracts facilitates planning and, as a result, accelerates the turnover of funds and reduces accounts receivable.

The creation of a system of contractual work can be roughly divided into several stages, such as:

- survey of business - processes and methods of the enterprise. At this stage, special attention should be paid to the problems that have occurred, litigation, claims correspondence;

- development of contract forms and reporting documentation, based on the specifics and characteristics of the organization's activities and its relationships with contractors;

- development of an algorithm for contractual document flow in connection with the creation, adjustment, conclusion and execution of contracts. At this stage, areas of responsibility and competence of the head, accounting department, secretariat, commercial directorate, executive personnel and other departments are determined;

- development of work and job descriptions for contract work;

- briefing of personnel involved in contractual document flow;

- audit. At this stage, the correctness of the system is checked, problems and roughness are identified.

- consulting.

Creation, debugging, verification of work, improvement of the system of work with contractual documents require the involvement of qualified lawyers - it is much more profitable to prevent errors than to correct them.

Misconduct during the pre-contractual negotiations

In accordance with the Civil Code of the Russian Federation, it is possible to impose pre-contractual liability on the dishonest party only in certain situations. So, in the event of unfair behavior of one of the parties, which led to the invalidity of the concluded agreement, pre-contractual liability arises when the agreement concluded under the influence of delusion, deception, violence, threat, malicious agreement of the representative of one party with the other party, an agreement concluded under the concurrence of difficult circumstances, an agreement entered into by an incapacitated person or a person who is not able to understand the meaning of his actions or to direct them. The second type of pre-contractual liability (which occurs when the contract is not concluded) is applied only if there is no response to the protocol of disagreements when concluding a supply contract, when avoiding the conclusion of the main contract in the presence of a preliminary contract or other obligation to conclude a contract, when one of the parties evades state registration or certification of a contract

One of the methods of protection is the imposition of pre-contractual liability on the party that misled the other party at the negotiation stage. For example, Art. 178 of the Civil Code of the Russian Federation establishes that a transaction concluded under the influence of delusion may be invalidated, and the delusional party has the right to demand compensation from the other party for the actual damage caused to it, if it proves that the delusion arose through the fault of the opposing party. If the delusion arose through no fault of the counterparty, then the delusional party itself is obliged to compensate the other party for the actual damage caused to it.

One of the special cases of recognition of the liability of a party that behaves in bad faith at the pre-contractual stage is the declaration of the contract as invalid and the imposition of the obligation to compensate for losses on the party who deceived the counterparty during the negotiations. According to article 179 of the Civil Code of the Russian Federation, a transaction made under the influence of deception can be invalidated at the claim of the victim. The victim is compensated by the other party for the actual damage caused to him. When analyzing the indicated grounds for pre-contractual liability, the most important thing is to decide what counts as fraud. Usually, deception is understood to mean the communication of false information about the circumstances of the transaction or facts that are material to one of the parties when concluding the transaction (of which such a party notified the other party). It is more difficult to determine whether non-disclosure of information (for example, failure to report circumstances that have changed from those previously announced by a party) should be considered fraudulent.

A special basis on which a party participating in the negotiations can be paid compensation in the event of improper behavior of the other party is the rules on unjust enrichment (Chapter 60 of the Civil Code of the Russian Federation). Most often, the question of the return of unjust enrichment arises when, during negotiations, one party discloses certain information of commercial value to the other party, and the other party, having received such information, continues to use it after the termination of the negotiations that did not lead to the conclusion of the contract. In this case, the information was obtained lawfully (since it was disclosed by the information owner of his own free will), therefore, the general grounds for a person's liability for obtaining information by illegal means are not applicable. The obligation to return unjust enrichment is not a subtype of pre-contractual liability, but it can also be applied by the injured party to return property received or saved at its expense.

Contract reliability criteria

When concluding a transaction, any organization always strives to initially ensure the highest possible reliability of relations with a counterparty, since this is a guarantee of a successful commercial operation.

In this regard, several criteria for the reliability of the contract can be distinguished, in particular, such as:

- the contract is concluded in the interests of this organization;

- the rights under the contract are reliably protected, and the obligations of the counterparty under the contract are secured with responsibility.

- the agreement does not contain any "pitfalls" or so-called "legal mines".

The conclusion of any transaction and, accordingly, the contract must be preceded by serious and painstaking work to find the right counterparty, by prior agreement of the main points of the upcoming operation, etc.

Practice has developed the basic rules for concluding a transaction of any kind, such as:

- initially it is necessary to clearly understand what is planned to be obtained from the transaction. It is necessary to create an ideal model of the upcoming operation, determining what will follow, what each of its participants should do and break it down into stages and terms - from the conclusion of the contract to its execution, what and how should be done at each stage, what is necessary for this , calculate the possible risk. Only after that, you can clearly imagine the whole event as a whole, and thus, already at the stage of preparation, ensure yourself control of the situation. After that, you can start looking for relevant potential counterparties, and later on drafting the wording of the contract, preparing the necessary documents;

- it is better to prepare the draft of the upcoming contract yourself than to trust its counterparty, and thereby ensure yourself a more advantageous position in comparison with the future counterparty - you can formulate your conditions more clearly and taking into account your interests;

- under no circumstances sign a contract until you have read it and signed it by a lawyer. This is one of the most important rules that any entrepreneur should follow. In terms of its significance, this rule can be attributed to the "golden commandment of a businessman." Any contract is always a legal document, and it’s worthless if it was drawn up by incompetent persons. The lawyer will propose to change the wording of this or that condition, explain to you the legal consequences of individual provisions of the agreement, recommend your own version of the section or clause of the agreement. Many entrepreneurs in their activities widely use in practice various forms of standard contracts, which have been abundant in the relevant literature lately. The use of standard forms greatly simplifies the process of drafting a specific contract and allows people without special education to navigate complex legal relationships. However, it should be borne in mind that there is no universal agreement that can one hundred percent secure any business. A contract is an individual act, and a standard form can never replace a living specialist;

- no ambiguity and omissions should be allowed in the wording of the agreement. When formulating and agreeing on the terms of the contract, it is necessary to strive to eliminate any ambiguity, blurring, and indistinctness of phrases. In the contract, every letter, every comma matters. It must be remembered that the counterparty, in the event of a dispute, will try to interpret and interpret any vague and unclear wording in its favor. Moreover, he may include in the text of the agreement a clause that is difficult to understand (for example, in a professional language), in which your interests may be infringed from the most unexpected side for you. If there is ambiguity and omissions in the wording of the agreement, the question of interpretation of one or another of its provisions in the event of a dispute will be decided by the court. It may not be decided in your favor, since in accordance with Art. 431 of the Civil Code of the Russian Federation, when interpreting the terms of the contract, the court takes into account the literal meaning of the words and expressions contained in it. The literal meaning of the terms of the contract in case of its ambiguity is established by comparison with other terms and the meaning of the contract.

Prevention of errors when drawing up a contract

Correct execution and competent drafting of the contract is a certain guarantee of its implementation, while insufficient attention to its elements can lead to negative consequences.

The art of drawing up a contract consists of the ability to formulate its articles in such a way that the compiler would receive substantial and at the same time unnoticed advantages by the counterparty, the ability, if necessary, to make a concession in one article, and in another - to nullify it, the ability to formulate conditions in this way contract so that the partner is interested in its execution.

As you know, a written contract can be concluded by drawing up one document signed by the parties, as well as by exchanging documents. The text of such a document can be divided into three parts: the preamble, the actual text of the agreement, details and signatures of the parties. Any contract begins with a preamble, which indicates: the date and place of the contract; surnames, names and patronymics of the authorized representatives of the parties with an indication of the position, if the person acts by power of attorney; full names of the parties in accordance with the statutes.

When concluding contracts, one should pay attention to important circumstances, such as:

- whether the counterparty has the right to conclude the contract you need,

- whether the approval of the relevant governing bodies of the counterparty is required to conclude the transaction.

In the preamble, it is often necessary to provide definitions of the phenomena, objects about which the contract is concluded - in this case, it will be understandable even to non-specialists in the field of legal relations.

The preamble is followed by the actual text of the agreement, the basic rule of execution of which boils down to the fact that in the agreement there is no need to rewrite the legal norms governing one or another type of agreement. Even without reference to them, peremptory norms of legislation will continue to operate. However, practice shows that the parties rarely look into the current legislation, limiting themselves to viewing the agreement, therefore, in some cases, the most important points of the legislation can be indicated in the agreement.

As a rule, an entrepreneurial contract can and should be drawn up in the form of a simple listing of points or systematization of the norms of the contract by sections:

- the subject of the contract;

- duties of the parties;

- the term of the contract;

- price and settlement procedure;

- responsibility of the parties;

- final provisions;

- details and signatures.

All clauses (articles) of the agreement must be formulated clearly and in detail in order to exclude the possibility of ambiguous interpretation. It should be borne in mind that subsequently, in the event of a dispute over the terms of the performance of the contract, the counterparty will try to interpret any inaccurate wording in the contract in its favor.

The definition of the subject of the contract should be short and specific. In most cases, you can cite the wording of the Civil Code of the Russian Federation for the corresponding type of contract.

Calling themselves a contractor and customer, buyer and seller, etc., the parties associate their actions with the rules of the Civil Code of the Russian Federation governing the corresponding type of contract, which may not be included in the plans of the parties to the contract. Recall that Article 421 of the Civil Code of the Russian Federation grants the right to conclude contracts not provided for by laws or other legal acts, including mixed contracts that combine the features, signs, elements of contracts named in the Civil Code of the Russian Federation.

When formulating the clauses of an agreement on a subject, it is important to think over every word. So, for example, if a contractor insists on the terms "reconstruction" and "modernization", and not "repair", it can be assumed that in doing so, he aims to increase his own status and, accordingly, the cost of work, therefore, perhaps, the contract should be attached a defect list listing the specific faults that are the object of repair. The expression "a party delivers the goods" involuntarily fetters the parties by the rules of supply contracts and can play a decisive role in the interpretation of the contract in court. Therefore, in some cases, the wording "transfers the goods" should be chosen.

Any civil contract must contain a section dedicated to the obligations of the parties. When drawing up a business agreement, it is necessary to avoid phrases such as "the parties undertake to properly perform their duties" since such formulations do not carry semantic meaning and only clutter up the document.

The purpose of the drafter of the contract when drawing up provisions on the rights and obligations of the parties should be the competent use of the dispositive norms of civil law. A number of agreements (for example, a lease of real estate) are subject to state registration, in addition, in some cases, the parties come to an agreement to register the agreement with a notary. Then it is logical in this section to determine who exactly will be involved in the registration. You can also provide for the obligation of the party at its own expense to insure the object of the contract, for example, goods.

The contract must reflect all its essential conditions. You should especially pay attention to the term of the contract and the timing of the fulfillment of obligations, the procedure for the delivery and acceptance of performance under the contract, the requirements for the quality of performance of contractual obligations.

The business agreement must also contain a special section on the price and the procedure for settlements. The price can also be indicated in dollars or conventional units. The main thing is that payment is made in rubles. In this case, it is necessary to determine in the agreement at whom the established rate will be paid in rubles - at the rate of the Central Bank of Russia, MICEX, etc.

When drawing up the contract, it is advisable to provide for the amount of value added tax. It would be ideal to indicate the price excluding VAT, the VAT rate, the VAT amount and the total contract price (price + VAT).

In some cases (for example, in a contractual relationship), when the contract is signed, the parties do not yet know the exact price of the contract. This problem is solved by applying a formulation such as: “For work under this contract, the Customer pays to the Contractor the price determined by the estimate. The cost of the work, as determined by the estimate, is approximate. The final price payable for the work under this contract is determined in the acceptance certificate for the work performed. "

If an entrepreneur uses an advance payment in relations with counterparties, in order to avoid business risks, he should use such a method of securing the obligation as a deposit, the essence of which is that in case of failure to fulfill his obligation, the debtor pays a double amount of the deposit - a kind of fine.

Any business agreement requires a section on the responsibility of the parties, in which phrases common in practice such as: "the parties are responsible in accordance with applicable law" should be avoided. It is necessary to treat the development of the treaty provisions under consideration with extreme caution. If one of the parties to the contract is an individual entrepreneur, it should be borne in mind that the parties to the contract may introduce fault as a condition of the entrepreneur's liability. Responsibility for non-fulfillment by a citizen-entrepreneur of his obligations arising from commercial activity occurs according to the rules on liability for entrepreneurial activity, that is, without fault, for the very fact of violation of the contract or causing harm. However, an individual entrepreneur should be aware that the rules on innocent liability are dispositive. It often makes sense for an entrepreneur in the contract to determine the amount of the forfeit: interest or fines.

It is quite logical to provide in the contract a specific list of information constituting a commercial secret.

The parties are exempt from liability for non-fulfillment or improper fulfillment of obligations, if such non-fulfillment (improper fulfillment) was caused by force majeure. By the way, in addition to those generally accepted in the contract, additional circumstances can be envisaged, which the parties consider to be force majeure.

The final clauses of the agreement must contain norms on the duration of the agreement, the procedure for resolving disputes, etc. It is advisable to establish in the agreement a mandatory claim procedure for resolving disputes. This is due to the need to bear the costs of litigation (at least this is the amount of the state fee), while the claim makes it possible to resolve the dispute without going to court. In this case, it is also necessary to determine how the complaint will be sent and determine the time frame for a response to the complaint. By the way, it seems appropriate to note that it is advisable to put the signatures of the parties on each sheet of the agreement.

Conclusion of contracts by separate divisions

The Civil Code of the Russian Federation establishes responsibility for non-fulfillment or improper fulfillment of obligations. The provisions of civil law on liability for violation of obligations also apply to relations arising from contracts:

- a party that has not fulfilled or has improperly fulfilled its obligations under the contract (the debtor) is obliged to compensate the other party (the creditor) for the losses caused by this. The term “losses” covers real damage and loss of profits. Real damage refers to the costs that the creditor has made and will have to make, and the loss (damage) of the property. Lost profits are recognized as lost income that the creditor could have received during the same time in comparable conditions with proper performance of the contract. Losses are determined at the prices that existed in the place and at the time where and when the obligation was to be performed;

- in relation to a person who has not fulfilled or has fulfilled the obligation in an improper way, the contract may provide for the obligation to pay a penalty. If the forfeit is provided for by the contract, then the losses shall be compensated in the part not covered by the forfeit, except for those cases when the contract or the law provides otherwise.

If the debtor did not fulfill, or did not fully fulfill, or overdue the monetary obligation under the contract, then after the expiration of the term for the execution of the contract, similar, in accordance with Art. 395 of the Civil Code of the Russian Federation, is recognized as the use of other people's funds. In this case, the debtor is obliged to pay interest in excess of these funds. The interest in this case is determined based on the discount rate of the bank interest that existed at the location of the creditor on the day specified in the agreement as the last day of the fulfillment of the obligation. In this case, the debtor is not released from the performance of the obligation. If the losses that the debtor caused to the creditor by failure to fulfill the monetary obligation exceed the indicated amount of interest, then the creditor has the right to demand compensation from the debtor in the part exceeding the amount of interest.

The obligations of the parties under the agreement terminate after the parties fulfill their obligations under the agreement.

Preparation for the conclusion of the contract

The contract is the source of the emergence of civil rights and obligations, and regardless of whether the current legislation provides for this type of transaction or not (clause 2 of article 421 of the Civil Code of the Russian Federation), provided that they are not illegal.

Contractual work must meet the following basic conditions: compliance and fulfillment of legal requirements, provisions of local acts, efficiency, relevance, economic feasibility, legal literacy of the documents being drawn up and the activities carried out, financial security of projects.

All contracts must be subject to expertise, including legal and economic, at all stages of work. Such assessments can be carried out in-house, using their own employees with appropriate professional training, or with the assistance of third-party organizations specializing in this area. In the aggregate, the expertise creates the prerequisites for the emergence of a comprehensively prepared agreement for the implementation. The legal examination of the document includes not only the identification of conditions that do not correspond to the interests of the represented party and the formulation of counter-proposals, but also verification of the compliance of the transaction being concluded with the law in the broad sense of this concept. Compliance with the law means not only the existence of an agreement within the framework of existing regulatory acts, but also compliance with the general principles of civil law, which do not allow the exercise of one's rights with the intention to harm another person or abuse one's dominant position in the market, etc. Economic expertise is also very capacious concept and it must be carried out taking into account the structure of economic science, which includes economic analysis (including financial, marketing, accounting) and planning (strategic and current).

Thus, the result of legal and economic expertise of the concluded agreement is a legally competent, financially secured and economically beneficial agreement of the parties.

The conclusion of the contract should be preceded by a lot of preparatory work carried out by future contractors. The correct selection of a business partner will allow you to avoid organizational or other difficulties in the relationship between the parties during the execution of the contract.

The main task at the preparatory stage of working with the contract is to obtain as much information as possible about the legal entity or other person with whom it is planned to conclude.

When choosing a counterparty, you should exercise maximum caution, especially with long-term projects, investing in large volumes, and adhere to the following rules. When collecting information about a potential partner, one should act within the framework established by the legislation, which protects the confidentiality of certain information (representing commercial, official and other secrets). First of all, it is necessary to find out whether the person applying with the proposal to conclude an agreement is authorized to conduct negotiations of this kind. Next, you need to establish on whose behalf this person acts. If it is a representative, then also establish the legal status of the represented (legal entity, private entrepreneur, structural unit, etc.), organizational and legal form (LLC, AOZT, JSC, etc.), specialization.

The powers of the representatives of the parties are verified by submitting the relevant documents (in some cases, these are powers of attorney and identity documents, in others - charters, regulations, constituent documents). In the absence of the authority to act on behalf of another person or in excess of such authority, the transaction is considered concluded on behalf and in the interests of the person who made it, unless the other person subsequently directly approves the transaction.

Particular attention should be paid to the issue of the conclusion of contracts by separate divisions, which also concerns the problem of the legal capacity of a legal entity. Separate subdivisions include representative offices and branches, but they are not legal entities. Heads of divisions are appointed by a legal entity and act, including concluding contracts, on the basis of its power of attorney. The power of attorney must be drawn up in compliance with the rules established by Article 185 of the Civil Code of the Russian Federation. The power of attorney must indicate exactly what actions the manager has the right to perform on behalf of the legal entity. It should be borne in mind that such a document may contain various exceptions and restrictions imposed on the actions of the head of a separate division. For example, a contract may contain a clause stating that the right to enter into transactions is limited to a certain amount of the contract. With respect to contracts concluded by a separate division, all the rules and requirements usually applicable to the conclusion of transactions by the legal entity itself are relevant. The conclusion of transactions by a structural unit on its own behalf, even if in its own interests, is not allowed. In any case, the transaction must be concluded on behalf of a legal entity, otherwise it is considered null and void.

One of the conditions for the legal capacity of a legal entity is that it has a special permit (license), which is evidence of the right granted to it to engage in activities for which a special procedure has been established by law. A transaction made by a legal entity that does not have a license may be invalidated at the suit of this legal entity, its founder or a state body exercising control or supervision over the activities of the legal entity, if the other party to the transaction knew or should have known about its illegality.

It is important to note that in contractual work, all-round interaction of the organization's divisions must be ensured, which in the future will be entrusted with the execution of the contract or the function of specialized control - accounting, financial departments, legal and contractual services, and, if necessary, production, technical, technological, etc. Of course, such activities should be led by a leader.

If the contract provides for the performance of any technical task, it is necessary to investigate its conditions from a technical point of view, which will prevent the emergence of a project, the implementation of which may be impossible due to technical inconsistency (inexpediency, impracticability, etc.).

The result of the preparatory work for the conclusion of the contract is either a contract ready for conclusion or a preliminary agreement concluded. Before the conclusion of an agreement, in practice, such concepts as a protocol of intent, a general agreement, etc. are often used, and only when analyzing the content of these documents, one can draw a conclusion about their essence.

If the parties have prepared and signed an agreement using electronic computers, in which a digital (electronic) signature system is used, they may submit to the arbitration court evidence on a dispute arising from this agreement, also certified by a digital (electronic) signature. If, however, a dispute arises between the parties about the existence of an agreement and other documents signed by a digital (electronic) signature, the arbitration court requests from the parties an extract from the agreement, which should indicate the procedure for agreeing the disagreements and the party on whom the burden (duty) of proving those or other facts and authenticity of the signature. In the manner specified in the agreement, the arbitration court verifies the accuracy of the evidence presented by the parties. If necessary, the court appoints an expert examination to resolve the disputed issue, again taking into account the procedure provided for by the contract. In the absence of the specified procedural issues in the agreement, if one of the parties disputes the existence of the signed agreement and other documents, the arbitration court shall have the right not to accept documents signed with a digital (electronic) signature as evidence. At the same time, the court resolving such a dispute assesses the circumstances of the case, comprehensively considering the issue, including whether the parties voluntarily and with knowledge of the case included in the contract a procedure for considering disputes and proving certain facts, whether it was imposed by one of the parties to the counterparty in order to ensure only their own interests and infringement of the interests of the opponent, and, taking into account this assessment, makes an appropriate decision. If these conditions are violated, the transaction may be invalidated by the court.

When making transactions, it is allowed to use facsimile reproduction of the signature by means of mechanical or other copying, electronic digital signature or other analogue of a handwritten signature in the cases and in the manner prescribed by law, other legal acts or by agreement of the parties.

A document received from an automated information system acquires legal force after it is signed by an official in the manner prescribed by the legislation of the Russian Federation. In this case, the legal force of the document stored, processed and transmitted using automated information and telecommunication systems can be confirmed by an electronic digital signature. The legal force of an electronic digital signature is recognized if there are software and hardware tools in the automated information system that ensure signature identification, and if the established regime for their use is observed. The right to certify the identity of an electronic digital signature is exercised on the basis of a license.

Structure of the contract

The subject of the agreement must correspond to the content of the relations that it is intended to regulate, otherwise, in the event of a conflict situation, the court will resolve the case not on the basis of the name of the agreement, but on the essence of the relations that it regulates, although the Civil Code of the Russian Federation establishes that the agreement should be interpreted literally by the judges. If the interpretation does not reliably determine the will of the contracting parties, then the court proceeds from the circumstances indicating the actual expression of the will of the parties, namely: pre-contractual negotiations (documented), correspondence, practice established in the relationship of the parties, business customs, subsequent behavior of counterparties ( Article 431 of the Civil Code of the Russian Federation), which is confirmed by judicial practice.

End of free trial snippet.

The agreement is a mandatory section of the analytical accounting of mutual settlements. The number of contracts with a counterparty is not limited. When working with reports on mutual settlements, you can analyze the debt as a whole for the counterparty, without detailing for specific contracts. But when registering business transactions, it is necessary to indicate a specific agreement under which settlements will take place at the time of fixing the business transaction. For storing contracts concluded with counterparties, the directory "Contracts of counterparties" is intended, which is subordinate to the directory "Counterparties". Let's consider its details.

Directory "Contracts of the counterparty"

Details of the directory "Contracts of counterparties"

The organization must be indicated in the agreement, even if settlements under this agreement will be carried out only for management accounting. In the primary documents, the compliance of the organization specified in the document and the organization in the selected contract is monitored.

The counterparty is the owner of the contract.

Group of contracts - indicates the belonging of a specific element to the group of the directory "Contracts of counterparties". For example, "Goods" or "Services".

The name of the contract, filled in by the user in any form. It is recommended to give meaningful names by which you can guess about the parameters of the contract.

Types of contracts and their features

The type of contract in the requisite determines the version of the relationship with the counterparty. The list of contract types from which you can select a value depends on the value of the "Buyer" and "Supplier" checkboxes set in the counterparty form. The configuration defines the following types of contracts:

with a supplier;

with the buyer;

with a consignor;

with a commission agent;

barter;

The type of contract affects the list of business transactions that can be drawn up within the framework of it. For instance:

the purchase of goods and materials can be reflected only under contracts of the type: "With a supplier", "Barter";

the operation of receiving goods and materials on the commission can be reflected only under contracts of the type: "With a consignor";

This item allows for any option of mutual settlements using a more detailed detailing of mutual settlements to settlement documents (before the invoice, before the payment document).

Flag "Foreign Economic"

This clause makes it possible to separate contracts in foreign currency only for management accounting purposes from contracts that are really related to foreign economic activity. This characteristic is used for the purposes of regulated accounting, since only foreign economic settlements can be reflected in foreign currency accounting. Transactions under contracts in foreign currency without this flag cannot be reflected in regulated accounting.

Export sales flag

This clause appears in the contract only if the type of contract is "With a buyer" and allows control over the receipt of funds from the buyer. Those. with such a flag, it will not be possible to pay through cash documents, only through payment documents with non-cash funds.

Settlement type

An additional analytical feature that serves to separate mutual settlements. The value of this attribute is selected from the "Types of settlements" directory, which is initially empty - users must fill it in themselves. In the future, according to the values \u200b\u200bof this variable, you can separate and filter the indicators in the mutual settlement reports.

Terms of an agreement

If the value "With additional conditions" is selected, it will be possible to set additional conditions within the framework of the agreement, the meaning of which is described below.

Accounting for goods

The meaning and purpose of the control parameters of accounts receivable and reservation parameters (on the "General" and "Accounting" tabs) will be discussed below.

Advanced tab

On the "Additional" tab, you define the parameters that are in effect by default when registering transactions under this agreement.

Price type

The requisite determines the type of prices to be automatically filled in when processing documents for the purchase / sale of goods under this agreement. The value is selected from:

Fulfillment of conditions under contracts of counterparties
Important! You cannot enter several conditions under agreements of mutual settlements under one agreement that are valid at the same time.

"Discounts" tab
The tab is visible in the form of a contract for contract types "With a customer" ("With a commission agent"). And on it are reflected for the specified period and by the button "Show" the current liquids for this counterparty and under this agreement. The data is substituted from the register "Item discounts and markups"

Tax accounting tab
On the "Tax accounting" tab, you define the tax accounting scheme under the contract of the counterparty, i.e. the moment of determining the tax base for VAT. The moment of determining the tax base is set separately for the purchase and sale operation and can be selected from the following list:
- by the first event;
  on shipment;
  upon payment;
  do not define.
The tax accounting scheme for returnable packaging is determined separately.

Print tab
On this tab, the real name of the contract is filled in, which will be reflected in the printed forms of documents.
On the tab "Properties" and "Categories" you can display additional analytical characteristics for the contract.
If at some point in the system there are posted documents containing a link to the agreement, then the details of the agreement "Organization", "Maintenance of mutual settlements", "Currency of mutual settlements", "Type of agreement", "Terms of execution of the agreement" and "Tax accounting scheme" it is forbidden to change - the system blocks such attempts.

Detailing of settlements
Within the framework of one contract with a counterparty, you can conduct mutual settlements:
When reflecting mutual settlements "Under the agreement as a whole", you can generate invoices for payment and orders, but this is not necessary, and the amount of mutual settlements under such an agreement will show the debt under the agreement as a whole - without taking into account these documents.

Under contract
It is convenient to choose this type if there is no strict regulation of document flow under the contract. That is, in some cases an account may be created before the start of the next business transaction, in some cases an order may be created (with reservation for the order), and sometimes shipment (receipt) of goods and materials can be performed without these accompanying documents. With this approach, the first step of the operation (deal) can be a document of any kind, and therefore any kind of mutual settlements "by deals" cannot be used. Transactions are those documents that begin and, often, define any business transaction. In a typical configuration, the transactions can be commodity orders, invoices for payment, and directly commodity documents or payment documents.
There is no explicit fixation of the status for transaction documents in the configuration. In fact, the document that was the first to appear within the framework of several stages of one business transaction in the "Transaction" dimension of the settlement registers becomes a deal.

Conducting mutual settlements for transactions
In a typical configuration, the following modes of transactions settlement are implemented:
By order
.ў by invoices. Here, invoices for payment are used as transactions. The debt in this case will be repaid in the same way as the above rules, but within the framework of the invoice, not the order. The creation of an account becomes a mandatory first step in recording transactions under such an agreement. Subsequent steps of the operation (movement of goods and money) must have a mandatory link to the generated invoice. The counterparty's debt will be tracked separately for each account.

By account

Document management of settlements with counterparties
When reflecting the mutual settlements "By agreement as a whole", "By orders" or "By invoices", which make it possible to control the debt with an accuracy of transactions, you can keep an even more detailed account of the debt with an accuracy of shipment or payment documents. Moreover, the workflow in any case is determined by the method of conducting mutual settlements in the contract, but not only transaction documents, but also settlement documents (payments, shipments, receipts) will be registered as the basis for the occurrence of debt.
In the payment and shipment documents, a link is recorded to the document that formed the debt to be repaid by the current document. The link is reflected in the header (in the payment documents) or in the tabular section (in the sales documents) of the "closing" document in the "Settlement with counterparties document" field.
In fact, the type of mutual settlements in the agreement affects the used commodity circulation within the framework of this agreement and the filling in of the settlement details in the documents within the framework of the agreement.
For example, invoices for payment to the supplier and invoices for payment to the buyer can be generated with any detailing of mutual settlements under the agreement. But if the type of settlements is set to "By invoices", then the formation of an invoice becomes a mandatory first stage in the workflow. And all commodity and monetary documents generated within this account must have a mandatory link to this account (filling in the "Deal" requisite).
Another example, buyer's orders and orders to a supplier can be executed in the configuration only for the contract, settlements under which are conducted "by agreement as a whole" or "by orders". Moreover, in the latter case, the use of orders becomes mandatory. Based on the order data, the buyer can generate an invoice for payment. It should be noted that the invoice is issued only for the formation of the printing form. And the documents for the shipment of goods and materials and payment should be entered on the basis of the buyer's order. Compliance with this condition is necessary for the correct use of the mechanism for reserving goods in orders and closing mutual settlements: by counterparties not only in terms of contracts, but also transactions and settlement documents. Thus, if both orders and invoices for payment can be registered at the same time, it is preferable to conduct mutual settlements in the context of orders.

Control of accounts receivable
The agreement has a number of settings that allow you to specify the parameters of control over accounts receivable. "Accounts receivable" in the configuration means the debt of the counterparty to the enterprise, on whose behalf the records are kept in the infobase.
Important! Control of accounts receivable is valid only when conducting commodity-money documents on-line. Thus, the settings only affect documents that are posted in "online" mode.
Checkbox "Control the amount owed, the amount is not more than ...".
This variable determines the amount of the maximum possible receivables of the counterparty under the contract. It can be used for any method of accounting for mutual settlements under an agreement. Wherein:
.ў for buyers, shipment of goods can be made only if the receivable under the contract after shipment does not exceed the amount specified in the requisite. Turning on the flag and setting the amount to zero for buyers means a "Ship as you pay" strategy;
.ў for suppliers, payment for the delivered goods can be made only if the receivable under the contract after payment does not exceed the specified amount. Zero amount when the flag is on for suppliers means a "Pay as you ship" strategy.
Checkbox "Control the number of days in arrears, no more than days ..."
This variable determines the maximum number of days of accounts receivable of the counterparty under the contract. When conducting documents, the number of days of debt is checked for all transactions under this agreement. If it exceeds the number specified in the contract parameters, the document is not posted. The parameter is used only if there is a checkbox "Maintain settlements with counterparties according to documents", no matter what the settlements are under the agreement, order or invoice.
Flag "Keep a reserve without payment for a limited time, no more than days ..."
This variable determines the maximum number of days during which the document "Closing orders" will not "see" the balances of goods previously reserved under this agreement, and, as a result, will not be able to write them off from the reserve. In other words, during the specified number of days, the reserve will not be considered overdue without payment.
Flag "Amount of prepayment according to the buyer's order, percent not less than ..."

Monitoring the status of settlements
This variable determines the percentage of the required prepayment for the order to allow the shipment of goods. It makes sense if mutual settlements are carried out "By orders" or "By agreement as a whole". Used only for settlements with customers. Shipment is allowed if the order has received (actual / planned) the specified percentage of the advance payment.
From the above diagram, you can understand the application of the parameters described above to the types of settlements implemented in the configuration:

Organization of accounting for internal settlements
Often, when analyzing the mutual settlements of an enterprise with its counterparties, the task arises of determining whether the counterparty is an external counterparty or an organization that is part of the enterprise. Such a comparison is necessary to identify the internal financial turnover between the organizations of the enterprise.
The configuration implements a mechanism for accounting for such situations. You can fix a list of counterparties, which are:
.ў or organizations belonging to the enterprise,
.ў or by employees of the company.
To fix the correspondence between the records of the directory "Contractors" and the directories "Organizations" or "Individuals" in the configuration, the information register "Own contractors" is intended.

Own contractors
Each register entry indicates:
Relationship of own contractors
The information register is non-periodic. That is, it is assumed that the composition of its own counterparties is constant, and if it changes, then there is no need to track these changes.
In the future, this information is used in the processing of "Batch input of documents" in the case of registration of the operation "Goods by own counterparties (from free balance)" and Negative balances of the organization (purchase from own counterparties). " organizations and documents of receipt in the name of other organizations The own counterparties of these organizations will be used as counterparties in these documents.
Communication information Organization - Counterparty - Individual configuration mechanisms are not used.

They find us: types of settlements, 1c reference book of the group of mutual settlement agreements, settlement agreement, keep a reserve without payment for a limited time 1s8, counterparty agreement, types of agreements with counterparties, type of mutual settlements, agreements with counterparties, what is it, terms of mutual settlements, agreements with counterparties

Classification of types of contracts

The concept of a contract is established by Article 420 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation). A contract is an agreement between two or more persons to establish, change or terminate civil rights and obligations.

In civil law, there are several classifications of types of contracts. The basic classification can be considered the division according to the legal nature of contracts or transactions. In addition, there is a classification according to the type of contractual obligation.

Classification of contracts by legal nature
1. Base: number of sides.
  - Bilateral treatieswhere there are two sides. (Contract of sale)
  - Multilateral, in which there can be more than two counterparties. (Assignment Agreement)
2. Reason: the moment when the contract is considered concluded.
  - Consensual agreements, which are considered concluded when the parties have agreed upon all the essential terms of the contract. (Supply, purchase and sale)
  - Real, for which, in addition to agreeing on essential conditions, the physical transfer of the thing that is the subject of such an agreement is necessary. (Lease agreement, loan)
3. Reason: counter provision or lack thereof.
  - Reimbursable contracts, for which one of the parties receives payment or other counter provision for the performance of its duties. (Exchange agreement)
  - Gratuitousin which one party provides something to the other without receiving payment or other counter-provision from it. (Donation agreement)
4. Reason: the presence of a specific type of contract in a regulatory legal act.
  - Named treaties, the names of which are directly indicated, for example, in civil law. (Agreements of lease, exchange, loan)
  - Unnamed, which are not specified specifically, but at the same time do not contradict the general principles of legislation and the principles of law. It should be noted here that there are mixed contracts, composed of elements of named contracts. For example, a lease agreement for equipment with the supply of materials for it. If mixed contracts are governed by legal norms that relate to separate parts of such a contract, then an unnamed contract can be regulated only by analogy with the law.
5. Reason: the term of the contract.
  - Fixed-term contracts, in which the time of entry into legal force and the moment of termination of the contract are determined.
  - Indefinitewhose validity period is not defined.
6. Reason: the relationship of the parties to each other.
  - Fiduciary contracts are distinguished by the presence of special personal relationships and trust between the parties. For example, a contract of order. If the relationship of the parties changes, then either party can refuse to execute the contract unilaterally.
  - Non-fiduciaryinclude the rest of the contracts.
Classification by type of contractual obligation
1. Basis: distribution of rights and obligations between the parties to the agreement.
  - Unilateralwhere one party has only rights and the other has only obligations. For example, a loan.
  - Bilateral or synallagmaticwhere each party has counter-rights and obligations.
  - Contracts in favor of a third party, according to which the debtor performs the performance of the contract not to the creditor, but to another person.
2. Reason: The primary or secondary role of the agreement.
  - main contract, which contains the rights and obligations of the parties on the main subject of the transaction.
  - Additional or accessory, which is in addition to the main one and is inextricably linked with it. So, the surety agreement ceases to be valid, if the main obligation has been fulfilled.
3. Basis: the subject of registration.
  - Property contractsthat are aimed at receiving or transferring material wealth.
  - Organizational, that is, forming links between participants in the turnover. Among such contracts are:
    1. Preliminary contracts, where the obligation to conclude the main contract is enshrined, and the conditions for its conclusion are agreed.
    2. General contracts, on the basis of which many contracts of the same type are subsequently concluded, aimed at the execution of the general contract. It occurs in insurance companies when the parties agree on master agreements with the terms of insurance, and then individual policyholders receive policies based on such agreements.
    3. Multilateral agreements, in which several participants, for example, partners or founders, determine the procedure for the creation and functioning of a partnership or company.
4. Reason: method of conclusion.
  - Public contract, in which one person engaged in commercial activity is obliged to provide goods and services to any person who turns to him. Moreover, all goods and services are provided at the same prices for all applicants. By concluding such an agreement, the entrepreneur has no right to prefer one contractor to another. This is the type of contract for retail or dental services.
  - Accession agreement contains conditions that are defined by only one party. Usually they are stated in the form established by the party. The second party to the contract does not influence the formation of conditions and can only accept them in full or not. Such agreements are often found in the banking sector.
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Similar documents
Speaking about the various functional capabilities of the standard configuration "Enterprise Accounting" on the 1C: Enterprise 8 platform, it is difficult not to note the versatility of most of them: using the same type of documents, you can reflect transactions with different assets and using different accounting accounts ... The reference book Contracts of counterparties can also be called such a "universal". But all the advantages of this guide can be appreciated only by correctly setting up the details contained in it. This article by V.N. Khomichevskaya, an independent consultant, is based on the author's personal experience in the practical implementation of the "1C: Accounting 8" program and is devoted to the topic of the correct choice of the value of the reference book type of contract, as well as the influence of this choice on the subsequent work with documents from the Bank and Cashier sections.

Contractor agreements

Contractors Contractor agreements Contractor agreements.

"Agreement" "agreement" - strife

For all its seeming simplicity, this "unpretentious", but rather "ubiquitous" reference book Contractor agreements, like an iceberg, contains a lot of quite important features, 9 out of 10 of which are invisible to an inexperienced user. These opportunities can become both helpers in the right hands and obstacles to work if they are ignored. Let's try in this article to deal with these "two sides of the same coin".

Let's start with the fact that not the first generation of "1C" programs uses a combination of the reference book in a typical configuration Contractors and subordinate reference book Contractor agreements... Only the composition of the details of the last reference book changes from edition to edition. The topic of this article is just a reference. Contractor agreements.

Was there a "Treaty"?

If the transition is carried out from "1C: Accounting 7.7", then it is not particularly difficult, because the user still has familiar "reference points" (we will tell you about the important nuances of such a transition a little below).

If the transition is carried out from a program that was once written by an internal IT service or by external executors specifically for a given enterprise (in everyday life they are called "self-written"), then often in such programs there is such a concept as a "contract of a contractor", expressed as an element of an automated system, does not exist at all. This greatly complicates the perception of the "hero" of our article by users, because in the previous system, the question of belonging, for example, of payment to one or another real "paper" agreement or another document-basis, was often solved by entering a text string. Of course, this form of reflection of the binding to a real contract was one of the "unalgorithmized" and could only be processed in the mode of visual control and "covering" the printed movements according to one account or another. From the point of view of ergonomics, this method is hopelessly outdated and is obviously the "day before yesterday" day of the very process of automation of accounting work. Not to mention such an extreme as manual "paper" accounting, including with the help of spreadsheet editors.

Therefore, if you are planning to switch to "1C: Accounting 8" from such information systems - carefully read the possibilities of maintaining the directory Contractor agreements in "1C: Accounting 8" in advance, even before the question arises about transferring data (balances, opening balances) of your accounting to the new system!

Old acquaintance with new properties

"Agreement" for users of "1C: Accounting 7.7" is a much more familiar element. Therefore, the author repeatedly had to observe how, when switching to "1C: Accounting 8," experienced "sevens" wave their hand in his direction, they say, "and, of course, I know that ...". And this reference book has "grown" along with the configuration itself, it seems to have moved to another level and is involved in solving more serious problems, therefore, its filling should be taken very seriously.

But what exactly has changed in it, what requires increased attention in it - we will talk about this now!

Contract "under the microscope"

"Contract" in general and "Contract of the counterparty" in the language of "1C"

The first thing to remember (and especially to those who first come into contact with the programs of the "1C" family) is that any transactions on settlements with counterparties require the mandatory indication of the contract.

Let's first agree on what we mean by "agreement". Even if we do not touch upon the peculiarities of using the "1C: Accounting 8" program, then we should say:
- about the contract as the very fact of the emergence of civil law relations (we will introduce the designation "contract - relationship" for it);
- on the agreement as a document (as a rule - in paper form, having the signatures and / or seals of the parties), securing these relations. Let's designate it "agreement - document".
If you add the terminology of the program, then the term "Contract of the counterparty" is added - according to the name of the reference book, which makes it possible to reflect the fact of occurrence of the "contract - relationship".

It should be understood that in the context of working with the "1C: Accounting 8" program, that is, with a program designed to reflect the actual business transactions, we will be interested only in those "contracts - relations" and / or "contracts-documents" that entailed (or should entail) a change in the state of mutual settlements of one of its own organizations with a counterparty - a participant in contractual relations.

Theoretically, at the stage of concluding a contract, an accountant may not take part in the discussion of emerging civil law relations, although his participation may be important from the point of view of tax planning of the consequences of future actual business transactions. But this topic deserves a separate article, as well as a discussion of the legal aspects of concluding an agreement.

In the same article, I would like to emphasize that "agreements-relations" (both having a "agreement-document" in the classical form, and having the form of a simple invoice, invoice, and also not having a documentary form at all, which is allowed by the current civil legislation as an "oral form of concluding a contract") will need to be entered into the information base at the time of the occurrence of obligations when transferring goods or products, rendering services or paying for these operations. That is, to form the required analytics - an element of the directory Contractor agreements, adequate to the substantive part of the "contract-relations". We deliberately emphasize the content, not the name of the treaty. Why - more on that later in the article.

Many-sided treaties

At the same time, one should also take into account the huge variety of "contracts-relations". Let's list their approximate and generalized list in the form of a numbered list so that later you can analyze the capabilities of the directory Contractor agreements with reference to their varieties.
1. Letters of intent - long-term contracts, within the framework of which both target (and also long-term) contracts and one-time economic relations (purchase and sale, supply of equipment, etc.) can arise. Such agreements are characterized by the fact that they are only generalizing, framing the intentions of the parties, and do not serve as a source of settlement obligations. Hence their frequently used name: "framework contracts".
2. Long-term contractswithin which actions of the parties are not periodic, but determined by the contract (however, they are not tied to calendar periods, such as months and / or quarters). The subject of such contracts may be, for example, the supply / purchase of goods, products, works, services. Such agreements are characterized by the fact that the state of mutual settlements is non-periodic and depends on the fact that the parties to the agreement perform transactions (supply of goods, provision of services, etc., as well as payments on them), reflected in the primary documents.
3. Long-term contracts, within the framework of which acts of economic activity, operations, calculations are committed with some the frequency established by the agreement (mostly once a month). Such contracts are characterized by the fact that obligations for mutual settlements for services arise regularly on a monthly basis (for example, payments for rental services, including for consumed utilities, for services of mobile operators, Internet providers, etc.). Moreover, their monthly size can be either fixed or determined by the fact of consumption of services (uneven from month to month).
4. One-time "contracts-relations"... They can be issued in the form of an invoice for prepayment issued by the supplier to the organization or to the buyer from the organization for an advance payment, a payment order, an invoice for shipped goods, an act on the provision of services, etc.
Each of these generalized types of registration of contractual relations can be presented in different ways in the information base "1C: Accounting 8". If you use the capabilities of the directory flexibly Contractor agreements, it is possible to significantly increase the user convenience for those system operators who are in one way or another responsible for the state of the settlement area. It is expressed in the fact that the status of mutual settlements can be quickly monitored using standard reports, without creating excessive problems for one or another accounting department (first of all, for the operators of the bank and cash desk), which is important to reduce the factor of user errors.

Small props, yes dear

So, first, let's look at the form of a catalog item Contractor agreements (see fig. 1) *

Note:
* It is assumed that the reader is familiar with the main methods of entering new elements into 1C: Accounting 8 reference books.

Fig. one

Field Counterparty is uniquely determined by the owner of the new item. And depending on which way you enter a new contract with the counterparty into the information base (directly into the directory or through the generated document), the field Organization can be filled "by default" with different data *. Therefore, it is necessary to control the compliance of the data entered into them with the real "contract-relationship" or, more precisely, the "contract-document".

Note:
* Relevant in case of multi-company accounting in "1C: Accounting 8". - Ed.

Index 1 in Figure 1 is intended to focus the attention of those who maintain multi-company accounting in the program (accounting for several organizations) and who have a "contract-relationship" between two organizations that are part of the holding. Even if two copies of this "agreement-document" fall into the hands of the only user of the infobase, then two elements of the directory are formed Contractor agreements with a "mirror" display of the names of the own organization and the counterparty (for one of the copies, one of the own organizations will be the "Organization", the other side will be the "Counterparty", for the other instance they are "swapped").

Field Group of contracts can be filled in or remain empty - we will consider the nuances of working with hierarchies in this reference later.

Name of the contract... This character value field is the "creativity" field of the users. How to enter the names of contracts (bearing in mind their above systematization) is a private matter of the organization / company, which is kept in this information base. Do I need to use an input template (that is, enter the name according to the agreed rules)? Is it only necessary to indicate the contract number? Is it required to indicate a brief meaning of the contract (for example, supply of goods, supply of products, provision of services, etc.)? All these are questions of agreement between those who are the first to introduce an element of the Contracts of contractors directory into the database and those who will use them! The better they understand each other in this matter, the fewer errors and the higher the level of process automation (however, this is typical for all system directories without exception). For example, specifying the contract number according to an agreed template can help in a quick search or selection by standard tools of a typical configuration.

Pointer 2 in Figure 1 denotes one of the most important attributes of the directory element Contractor agreements... This is exactly the same "little" that initially is not taken seriously by former confident users of "1C: Accounting 7.7", who are switching to work in "1C: Accounting 8". However, it is this field, being ignored (or rather, left with a value entered "by default" by the system itself) becomes the object of irritation when working with some other documents, since it is an element of the selection of acceptable values.

Let's consider the situation with an example.

Let's say three contracts are entered for one of the counterparties, and Type of contract each of them is different ( Supplier, Buyer, Other). For ease of consideration, their numbers have been reduced to a combination of identical numbers (see Fig. 2).

Fig. 2

And to demonstrate the built-in selection capabilities, let's take the document Payment order.

Figure 3 shows a document with the selected operation Payment to the supplier... Following the chain of pointers, you can make sure that for the selection in the field Contract the algorithm of the document establishes in this case the selection of contracts with the type Supplierand the user is not allowed to change this selection.

Fig. 3

Accordingly, if the user selects the operation Refunds to the buyer, then in this case the system organizes the appropriate selection according to the type of contract With the buyer (see fig. 4).

Note in passing that in the two described cases, the system selects not only contracts by type Supplier and With the buyer, but also both types of intermediary trade agreements - With a commission agent and With a consignor.

Fig. four

If the contract does not concern purchase and sale operations, then in the item of the reference book Counterparty agreements you should choose the type of contract Others... In this case, and the document operation Payment order it is necessary to select the appropriate - P settlements with counterparties... Then the system will select again only the necessary contracts for selection - with the form Others (see fig. 5). Then the system will select again only the necessary contracts for selection - with the form Others.

Fig. five

In Figures 3, 4 and 5, a few more significant points are not noted - the fact that the selection of contracts in the list for selection is carried out not only by the type of contract, but also by the pair Organization - Counterparty (the owner of the agreement), as well as for the selected currency of the agreement, about which a few more words will be said later.

Thus, the system helps the user if the same counterparty has several contracts of various types with different own organizations, which are kept in this information base - in the field of view of the operator (user-operator of the site Bank) does not include unnecessary information. Needless to say that all this will work "like clockwork" only if, when entering the corresponding element of the directory Contractor agreements all field values \u200b\u200bare correctly selected.

Of course, all incorrect data in "1C: Accounting", contrary to the sometimes pop-up opinion, can be corrected. The only question is how easy it is to fix it, how much time and effort will have to be spent on such a fix. For example, you can "work around" the problem with an incorrectly entered type of contract by choosing "for speed" another operation of the same Payment order (For obvious reasons, an example of this "workaround" is not given). But in this case, the problem will emerge, for example, at the time of registration of the receipt, or, on the contrary, the sale of material value or service. And if already at this moment you want to finally correct the mistake, this will already be a somewhat more laborious task, because if Counterparty agreement is already entered into the posted document, the system, for obvious reasons, blocks the possibility of editing it.

The choice of the settlement option depends on the type of agreement

For the correct accounting of mutual settlements with counterparties, it is very important to choose the right value in the field Mutual settlements are in progress (see pointer 3 in fig. 1). The system provides a choice of two options - Under the contract as a whole and According to settlement documents... Let us recall the conventionally generalized classification of contracts, given in the subsection "Many-sided contracts". Obviously, the choice of the second option for the field value is most suitable for the second and third types of contracts, partly for the first, and not very practical for the fourth. Leaving beyond the scope of the article to consider the possibilities of accounting for mutual settlements on settlement documents in detail, we will dwell on only one aspect.

Accounting for settlements on settlement documents is necessary in order to see information about which of the receipt / shipment documents has been paid for or by which payment document the receipt or shipment of goods, products, services is recorded. This data can be obtained from the balance sheet for certain accounts, if the ability to conduct such settlements is set in the accounting settings. However, choosing this, undoubtedly, convenient for detailing method of conducting mutual settlements, try not to complicate the work of the operators of the cash settlement section Bank... The fact is that the employees of this section have to be attentive to a considerable amount of data reflected in payment orders. First of all, these are the amounts themselves and the payment details of the recipient when sending Outgoing payment order (Imagine the consequences of a situation when, concentrating on choosing a settlement document, the teller sends a "tidy sum" to the wrong address!). And, besides this, in the field of vision (and responsibility) of the operator there is also a choice Cash flow type, and much more. Multiply this by the number of bank documents processed daily in a large company - and you get a rather tangible risk zone!

If, however, chosen by the teller Counterparty agreement contains an indication of the type of settlements on documents, then this document will need to be indicated, otherwise Payment order cannot be held. And it's also good if the required document has already been entered into the information base in advance! And if not? After all, it is no secret that the accounting department can only theoretically boast of timely, prompt data entry, and inoperability only in a small number of cases is the accounting department's fault. Thus, with all the "good intentions", receiving reports on mutual settlements in the context of documents may be a risk factor for delayed payment processing.

Therefore, the person entering the directory element into the system Contractor agreements, it is important to calculate not only the obvious, but also the hidden input parameters based on the organizational characteristics of a particular organization.

It is possible to significantly facilitate the situation with the detailing of mutual settlements by using the ability to build a hierarchy of directory elements Contractor agreements, which will be discussed in the final part of the article.

The next section of the article is devoted to one more set of fields of the dictionary element Contractor agreements, as well as the just considered field included in the group of attributes Conducting mutual settlements... Their detailed consideration is necessary because in practice there are a large number of errors arising from a lack of understanding of the relationship between several system objects and the organizational aspect of implementation.

How to avoid the insidiousness of "conventional units"

This section will focus on a couple of details Counterparty agreements - Currency and Calculations in conventional units (in Figure 1 they are indicated by pointer 4).

Obvious at first glance, in practice they are often used the way their name is interpreted by the user, although this does not quite correspond to what is, so to speak, the "slang" of the "1C: Accounting" program, and not in the first generation. In "1C: Accounting 7.7" such a combination of details has already been used, and the more depressing is their incorrect use by former "experienced" users of this program, who in "1C: Accounting 8" repeat their previous mistakes.

Here we will also talk about the contract in its two meanings: "contract - relationship" and "contract - document".

So. Props Currency by itself usually does not cause any problems. With rare exceptions, users understand that here you should indicate the currency in which the "agreement-document" is defined value of the subject of the contract... However, in the "contract-document", as well as in the "contract-relationship", the definition of currency is not limited to this. Determined and currency of payments, that is, how one of the parties to the contract will pay for the goods, products, work or services received (we do not consider the situation with barter as a derivative of two counter flows of the purchase and sale relationship in this article).

This is where the "tandem" of requisites fully comes into play - Currency and Calculations in conventional units.

At this moment, in the mind of the user, one of the meanings of the term "conventional unit" begins to work "in an insidious way" as an exponent of the monetary equivalent, which in the memory of Russian accountants often acted as a "substitute", a surrogate for common world currencies, especially in the turbulent times of the 90s, when the curve of changes in the exchange rates of world currencies resembled the cardiogram of a patient with cardiac arrhythmia (which, alas, is repeated in our days). Then the so-called "conventional unit" ("UE") rescued by its relative stability, determined by the parties to the contract. Moreover, "conventional units" can, in fact, be called such currencies of settlements specifically defined by the parties under the agreement, such as "USD at the Central Bank rate + 5%", "EUR at the rate of" N-bank "or even" a unit of the dual-currency basket. " from a technical point of view (from the point of view of their application in the "1C: Accounting 8" program), the difference between such currencies and "normal" ones will consist only in the fact that the user will have to manually support changes in the rates of these "artificial" currencies, while the "normal" can be updated automatically.

Thus, it will be absolutely natural to fill out a reference book Currencies, which is shown in Figure 6.

Fig. 6

The author of this article, using numerous (alas!) Examples, had to make sure that some users perceive the checkbox Calculations in conventional units as a definite belonging to such "artificial" currencies, as a result of which such "UE" are introduced in the Currencies reference book completely unlawfully (for this case).

But this the flag has a completely different meaning... And it is connected with the fact that "is included in the program" regarding the use of both non-cash accounts (51 and 52), and certain sub-accounts of settlements with counterparties.

Consider options for combinations of values \u200b\u200b(states) of attributes Currency and Calculations in conventional units... There are only three of them. A. The cost of the contract is expressed in rubles is the simplest option. It is quite obvious that in this case, settlements under the agreement cannot be made in another currency, except for the same rubles (therefore, the checkbox Calculations in conventional units not available). Therefore, for non-cash payments, account 51 will be used, and the algorithms of payment documents will check whether the currency of the agreement corresponds to the account selected in the field Accounting account (BU)... It, in turn, must correspond to the selected settlement account of the organization (see Fig. 7). In addition, such a combination must correspond to those accounts for the accounting of settlements with counterparties, which do not have a sign of currency accounting in the chart of accounts (see Fig. 8). How to configure such accounts for the "default" substitution will be noted at the end of this article.

Fig. 7

Fig. 8

B. The value of the contract is expressed in any currency, and settlements under the contract are also defined in currency. In this case, any currency is selected, except for the regulated accounting currency (rubles). With the only proviso that the organization can open a bank account in this currency (of course, in this case, completely artificial "UE" are hardly applicable). From the point of view of payment documents, the system will check the compliance of the contract currency Accounting account (BU) and will allow you to select as a bank account only those accounts that are open not in rubles (see fig. 9). And as accounts for settlements with counterparties, you should select accounts with a currency accounting feature, for which an appropriate calculation algorithm is defined in the program - with a revaluation of currency balances (except for received or paid advances) at the end of the month with a document Close of the month (see fig. 10).

Fig. 9

Fig. ten

B. The cost of the contract is assigned in foreign currency(this time - any, except for the regulated accounting currency, of course), but payments under the contract are provided just in rubles - this is exactly the same, sometimes difficult, option. It is and exclusively for such a case that the position is intended established flag Calculations in conventional units! In this case, the reaction of payment documents corresponds to that given in the option AND... But the choice of accounts for mutual settlements with counterparties in this case should be the same as shown in Figure 11.

Fig. eleven

Contractors - in order - get started!

It is difficult to overestimate the importance of using "correct" accounts and subaccounts of settlements with counterparties for settlements with counterparties, although it is in this area that complete user "lawlessness" usually occurs. This is understandable - it is here that it is most difficult to break the stereotypes that have formed in their heads (sometimes since the days of Soviet accounting), especially since it was the accounts of settlements with counterparties that were least of all affected by innovations when changing charts of accounts. However, the principle "I will not compromise my habits" in this case can play the same role as neglecting the knowledge of the traditions of indigenous peoples when traveling to an exotic country. Not that I wanted to compare "1C: Accounting 8" with the territory of residence of the tribe "Mumba-Yumba" far from civilization, but a certain respect for what is already inherent in this economical and universal standard solution is at least reasonable. At least in order not to look for an answer to the question: "Why didn't this damn program overestimate the leftovers under the agreement, until the loss of calmness?"

And here we come face to face with what is the great advantage of the program. The customizability of the program is that "hunchbacked horse", having tamed it, you can get all the advantages and not fall into an endless series of traditional Russian questions "who is to blame" and "what to do" when analyzing the work with the program (especially if the last question arises before the balance itself).

Of course, within the framework of the article, we will pay attention only to one of the many program settings that relates to the topic under consideration - setting up accounts for mutual settlements with counterparties. And we will consider it in the light of the fact that the overwhelming majority of documents of the "1C: Accounting 8" program allows the user himself to enter and edit the corresponding accounts of future accounting entries.

This topic closely links not only the technical aspect of the task of implementing the "1C: Accounting 8" program, but also the organizational and psychological aspects.

Judge for yourself. If, for example, it is the accounting department that is engaged in the entry of documents for the receipt or sale of goods and materials or services at the enterprise, this is still half the trouble. It is hoped that the clerk will either put down or check the entered entries for compliance with the accounting "letter and spirit".

And if the organizational workflow at the enterprise is structured in such a way that such documents are introduced by managers who do not know the accounting slang of account codes just like the language of the same tribe "Mumba-Yumba"? It is for this case that a checkbox was introduced in the user settings. Hide accounting accounts in documents!

Yes, but we hid them for the manager. So what? Does this save us the trouble of entering billing accounts at all?

Far from it! Accounts will have to be entered or even corrected, which is much more laborious ...

Therefore, it is best to structure the directory in advance, before starting to enter the first documents into the program. Contractors (set the required hierarchy) and define the required settlement accounts for the groups of counterparties. This has to be mentioned because there may be few calculations already configured even in a clean new working information base, since many accountants like to use not sub-accounts of accounts 60 and 62, but sub-accounts of 76 accounts.

If we consider that the directory Contractors when maintaining multi-company accounting is one for use by all own organizations, then the task of setting up the register Accounts for accounting settlements with counterparties becomes even more significant.

In order not to go into unnecessary comments, the author invites you to study Figure 12, which shows how you can solve the problem of habitual use of accounts. It remains to add that such a setting should be accompanied by organizational measures so that the operators (be they accountants or managers) use strictly defined group folders when working with certain categories of counterparties. Then the task outlined earlier in the article will be successfully solved - the correct choice of subaccounts for settlements with counterparties with various options for combinations of the currency of contracts and the currency of payment for them.

Fig. 12

Convenience of detailing mutual settlements as a result of using the structure

And the last thing I would like to talk about on the topic of using the directory Contractor agreements... Both in this and in the previous article, it was already mentioned that contracts-relations can be different, and even gave their conditionally generalizing classification.

If you arrange for each of the "contracts-documents" and even for each of the "contracts-relations" some kind of "input control", "sorting" (at least for their four conditional varieties), then you can get amazing results in terms of the convenience of obtaining the final data.

Let's take a look at some examples.

If we have an agreement of type 3, which is characterized by the presence of a general long-term agreement and monthly, ex-post amounts written out within it for the services rendered, then there are two options for reflecting such an agreement. Both of them are convenient from the point of view of obtaining both general movements and totals for mutual settlements, and from the point of view of detailing these mutual settlements (say, by months).

One of these options is the use of the option of mutual settlements by documents when entering a new agreement into the information base. But we have already discussed above - this convenient option can lead to difficulties for the operators of the banking / cash operations sections. To solve this problem "without losses" can such a directory organization Contractor agreements, in which the main contract is entered in the form of a group element (generalizing), and settlement documents for each month - in the form of the actual final elements of the directory (see Fig. 13).

Fig. thirteen

With this setting, the work of bank tellers is greatly facilitated (which significantly reduces the risk of their mistakes), but at the same time the opportunity to obtain information on settlements in any generalized and detailed form is not lost. Let's consider its capabilities using the example of options for customizing a standard report. Account balance sheet... In the event that in the setting (Fig. 14) the user selects the type The elements, he gets the opportunity to see detailed calculations by month, if he chooses Hierarchy only - he sees only the general state of mutual settlements under this agreement as a whole. If, however, is chosen Hierarchy, the user will see both options at the same time - both general and detailed.

Fig. 14.

Another "little trick" using the directory hierarchy Contractor agreements will help to cope with another, rather typical situation.

We have already noted above that "1C: Accounting 8" allows you to enter only one single type of contract for one contract - Supplier, With the buyer etc.

But what about situations when the "agreement-document" has a twofold character? Take a lease, for example. The entire contract reflects the fact that, for example, an organization AND rents from a counterparty B a certain block of industrial premises. And in this case, the relationship with B arise in AND as a supplier. But in the text of the agreement there is a separate small clause, which states that if the leased item needs repair, the lessor will make it on his own, after which he will issue an invoice to the tenant for the work performed. In this case, a counter situation inevitably arises when a separate clause of the contract means other relations in which B speaks to ANDalready as a buyer.

How to be? After all, the relevant documents of the program simply will not allow you to choose a contract of the form Supplier to reflect the implementation of the service!

And here the possibility of building a hierarchical list will also come to our aid.

We can formalize the entire lease agreement as a group element (see Fig. 11). And already within this group, you will need to create two final elements of the directory - separately for relations by type Supplier and separately for relationships by type With the buyer... Thus, we will solve both the problem of using standard documents of a typical configuration, and the problem of detailing mutual settlements when receiving standard reports (for example, a report Subconto analysis). A similar scheme can be applied to an agreement providing for barter settlements.

Tax authorities will require more thorough checks of counterparties. Counterparty verification: we minimize tax risks at the stage of supplier selection. Classification by type of contractual obligation

The first risk. Financial

The second risk. Tax

What is there to do?

Regulation on verification of counterparties

Check your counterparty using the service "Checking counterparties" ↓

Components of the regulations for checking counterparties

purpose

Appointment of responsible persons, procedure and principles of their interaction

Real dates of the event

Indicate sources of information collection

The procedure for summarizing and processing information

The procedure and terms of storage of the collected information

How to recognize a fraudster in a counterparty

Sample regulation on verification of counterparties' documents

How to use the rules for checking counterparties

Output

The first risk. Financial

The second risk. Tax

What is there to do?

Details of the directory "Contracts of counterparties"

Types of contracts and their features

Flag "Foreign Economic"

Export sales flag

Settlement type

Terms of an agreement

Accounting for goods

Advanced tab

Price type

"Discounts" tab

Tax accounting tab

Print tab

Detailing of settlements

Under contract

Conducting mutual settlements for transactions

Document management of settlements with counterparties

Control of accounts receivable

Organization of accounting for internal settlements

Classification of contracts by legal nature

Classification by type of contractual obligation

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