Checking counterparties according to the new rules of the IFTS. How to regulate a tax dispute before the court? Maintaining documents of mutual settlements with counterparties

All taxpayers before concluding a contract need to check the counterparty for good faith. From August 19, 2017, article 54.1 of the Tax Code of the Russian Federation on unreasonable tax profit (Federal Law of July 18, 197 No. 163-ФЗ) entered into force. Tell how to show due diligence in choosing a counterparty on the new rules of the Tax Code.

In Article 54.1 of the Tax Code of the Russian Federation, situations are indicated when the taxpayer is not entitled to receive the deduction of VAT and take into account the costs of transactions. The tax base is delivered deliberately prohibited. Also, the Organization is not entitled to reflect the tax accounting operations, which in reality was not.

For example, if the company has concluded a contract with an unscrupulous contractor, and in turn he fulfilled only part of the works, the auditors have the right to remove VAT deductions from the fictitious part of the work. Assets that the company acquired as part of a fictitious deal, it is not entitled to include in expenses.

In addition, the following criteria for good facilities are established in the Tax Code: the purpose of the transaction can not be evasion from paying taxes, and the obligations specified in the contract the counterparty must fulfill (paragraph 2 of Art. 54.1 of the Tax Code of the Russian Federation).

The amendments in the legislation will exclude disputes with controllers if:

• counterparty violated tax legislation;
• documents on behalf of the counterparty signed an unauthorized person;
• the deal could be concluded with another person.

Such circumstances cannot be considered an independent basis for recognizing costs and deductions illegal. Before the Tax Code of the Russian Federation introduced amendments, an increased fine in the amount of 40 percent of the unpaid amount of the tax for acts committed intentionally (paragraph 3 of Article 122 of the Tax Code of the Russian Federation) was envisaged.

After Article 54 has appeared. Tax risks for taxpayers who did not make sure that their counterparties did not have increased in the good faith. However, the likelihood of negative consequences for companies, which carry out measures to verify suppliers and contractors are also reduced.

Make sure that the counterpart has no obvious signs of unscrupiance, maybe any organization. Information is available on the site Nalog.ru in the section "Business Risks: Check yourself and counterparty." You can also use information from various databases to test counterparties, such as 1Cont.ru, Spark, etc.

However, to protect against possible claims of the tax authorities of this information is not enough. After all, information in the services for checking counterparties appears late. This, for example, accounting reporting or information about:

• tax debt;
• timeliness of reporting;
• elimination of counterparty.

Because of this, confirmation that at the time of the conclusion of the deal with the counterparty there was no question of dubious signs, will become a weighty argument in favor of the company.

To strengthen the company's tax security, it is advisable to develop and approve the application form, which guarantees the conscientiousness of the counterparty at the time of the conclusion of the contract. It will not be superfluous if such a statement will be present every counterparty.

In what form to make a document. Approved application form, which guarantees the conscientiousness of the counterparty, no. Therefore, the company has the right to develop an application form on its own.

What must be in the document must be. The contract of conscientiousness of the counterparty must contain:

• the name of the counterparty with which the company plans to conclude an agreement;
• INN, CAT and OGRN counterparty;
• address of the location of the counterparty;
• information about the activities of the counterparty;
• information on the leadership and owners of the counterparty.

Also in the statement, the counterparty must ensure that it has all the necessary material and labor resources to fulfill obligations under the contract. If the counterpart is an intermediary or attracts subcontractors (co-valves), then this information should also be reflected in the statement.

The application should indicate the name and details of subcontractors. It is important to fix the reasons why the counterparty attracts helpers. For example, lack of production capacity or lack of qualified personnel.

In addition, the counterparty must ensure that:

• pays taxes and fees;
• reports;
• not in the process of liquidation;
• present the companies primary documents on transactions;
• will reflect all operations in reporting;
• will submit documents on request of tax authorities.

What risks to consider additionally. Organizations It is advisable to develop a provision for verifying the conscientiousness of counterparties. Supplement to the general regulations will be a statement guaranteeing the conscientiousness of counterparties.

The position needs to detail the procedure for checking counterparties. In addition, it is necessary to record publicly available sources, of which the organization will take information. These are services on the site nalog.ru, reference databases, industry reference books (for example, an automated system for taking into account wood and transactions with it - leesgais.ru). Also in the position it is necessary to register that all counterparties must represent the company's copies of the Charter, constituent documents, etc.

If the counterpart is to fulfill obligations under the contract attracts subcontractors, you need to request a guarantee that he will check their good faith. It will not be superfluous if the counterparty requests similar applications guaranteeing good faith, in its suppliers and contractors.

Accountants and directors appeared myths on how to check counterparties under the new rules. Trust risky. This is spoken by fresh tax disputes.

Myth first. Enough to assemble the standard package of documents

As in fact. To request a little from the counterparty charter and certificate of state registration and registration. You need to check resources and business reputation.

• Important article:

Companies often place only standard documents on the counterparty: the charter, certificate of state registration and registration in tax. Also adding the decision of the founders about the creation of a contracting company, the order for the appointment of his director.

These documents are not enough. Request also an extract from the EGRULA (Resolution of the Seventh Arbitration Court of Appeal dated August 11, 2016 in case number A45-2063 / 2016). Now the tax authorities contribute to the unreliability entity entry. Extract will show if there are such entries in the registry.

Also, you need a power of attorney for the authority to sign contracts, invoices, primary (definition of the Supreme Court of the Russian Federation of November 14, 2017 No. 308-kg17-16382). From August 19, 2017, some unreliable signatures in the primary are not enough to remove the costs and deductions (paragraph 3 of Art. 54.1 of the Tax Code of the Russian Federation). But such signatures inspectors will use together with other evidence.

It is also worth checking the business reputation of the counterparty, the presence of the necessary resources - production equipment, qualified personnel, experience (resolution of the Arbitration Court of the West Siberian District of October 17, 2017 No. F04-4035 / 2017). If the company checked only the legal status of the counterparty by incorporate, this does not mean that she chose him cautiously. So they consider not only tax authorities, but also judges (decree of the Arbitration Court of the North-Western District of September 21, 2017 No. F07-9897 / 2017).

Myth second. All the counterparties should be checked equally

As in fact. You can check the counterparty only by incorporation if the amount of the transaction is insignificant for the company.

Companies often require all counterparties the same package of documents. And in the internal regulations establish some verification rules for all suppliers.

In fact, if the transactions are insignificant in volume and amount, it is not necessary to check the counterparty in all possible sources. This opinion is expressed by judges.

Example 1. How did the company proved that he should not carefully check the counterparty

The company stated deductions for transactions with suppliers in the amount of 760,000 rubles. The total amount of deductions in this block amounted to 19 million rubles. Thus, the share of deductions by goods that the company acquired from suppliers is only 4 percent. Therefore, the company checked counterparties at a minimum - only made sure they were registered with the register.

The judges decided that grounds for other measures, such as the assessment of business reputation, personal meetings with the directors of suppliers, did not have. After all, the transactions were insignificant in terms of delivery (resolution of the Arbitration Court of the Ural District of October 11, 2017 No. F09-6352 / 17).

The more significant the transaction for the company, the more measures it should take to check the counterparty. If the transaction price is essential, then the company should justify the choice of counterparty (definition of the Supreme Court of the Russian Federation dated June 30, 2016 No. 308-kg16-7173).

Example 2. As the tax authorities convinced the judges that the company is inappropriate

The company purchased the goods with the supplier costs 20 million rubles. At the same time, the director did not meet the suppliers personally, there was no business correspondence. The company did not check the business reputation and availability of resources. It means that the supplier chose imprudently (resolution of the Arbitration Court of the Ural District of October 6, 2015 No. F09-9767 / 14).

Myth Third. The more documents, the better

As in fact. Too large package of documents causes suspicions from tax authorities. Especially if there are letters of a dubious counterpart about the reality of deliveries.

Directors sometimes believe that you can protect the transaction that exists only on paper. You only need to collect more documents, get written explanations from counterparties, and even better to assure them notaries. Such explanations will remove all questions of verifier.

In fact, it is not. If the facts say that the counterparty really did not fulfill the transaction, its explanations will not help. On the contrary, these documents will only confirm suspicion of the tax authorities that the actions of the company and counterparties are agreed.

Example 3. How too large package of documents worked against the organization

The company concluded a deal on paper, and really did not perform her counterparty. This is confirmed by the testimony of witnesses, the answers of the customs officers to the requests of the tax authorities, the movement of money on the account, etc. To convince verifies and judges, the company introduced a package of documents on the counterparty:

• extracts from the register for different dates;
• charter;
• certificates of registration and formulation for tax accounting;
• protocols meeting founders;
• orders of the Director-General on the appointment of authorized persons;
• copies of passports of authorized persons;
• accounting balances for three years;
• lease agreements and additional agreements to them;
• copies of the certificate of registration of ownership of the landlord;
• letters of the Director General of the Counterparty that the deliveries were.

The judges critically reacted to these documents, especially the letters of counterparty. Such a package of papers does not indicate that the company has shown prudence when choosing a counterparty. On the contrary, this is an argument in favor of the fact that the company and counterparty deliberately compiled fictitious papers to create the visibility of real transactions (Resolution of the Arbitration Court of the Moscow District of October 6, 2017 No. F05-12206 / 2017).

Example 4. As one company in vain hoped for notarized explanations

The company decided to justify the transaction in this way. She received explanations from the directors of counterparties, certified notarized. Managers confirmed shipments. However, when these directors caused tax science, they did not appear in the inspection and did not give the testimony. Therefore, trust the explanations of the judges did not begin (the resolution of the Arbitration Court of the West Siberian District of October 30, 2017 No. F04-4022 / 2017).

Sometimes companies send tax authorities about the counterparty. The calculation here is this: if the inspectors do not answer anything, then the request itself will confirm that the company tried to check the counterparty. However, the FNS warned subordinates that companies have learned to imitate "proper care." One way to do is to be just requiring the data on the counterparty at the tax inspectorate.

FTS advises tax authorities attentively to these requests, especially if the counterparty is one-day (letter of the Federal Tax Service of Russia dated July 13, 2017 No. E-4-2 / \u200b\u200b13650). Warn director about this. If the transaction is doubtful, then such requests may cause extra questions from tax authorities.

Myth fourth. Documents about the counterparty can be obtained at any time.

As in fact. Documents on the counterparty must be requested before the company concludes a deal.

Sometimes companies begin to collect documents on the counterparty not in advance, but only after the tax authorities are interested in a deal with him. Think that it is possible to check the counterparties.

In fact, check the counterparty must even before the company concludes a contract with him. So they consider the tax authorities, and judges (Resolution of the Arbitration Court of the West Siberian District dated June 26, 2017 No. F04-2129 / 2017).

Example 5. How companies hurt the late extract from the register

Extracts from the regipant of the counterparty company received as of December 12th. And the contract signed on December 5th. It means that the company did not check the counterparty before he concluded a deal (decree of the Arbitration Court of the Ural District of October 2, 2017 No. F09-4420 / 17).

The company referred to recommendations from the Customer of the Counterparty. However, the judges found out that the client could not give these recommendations earlier than January-February. And the company received an extract from the EGRULT and other documents on the counterparty earlier - in December. In addition, the company did not prove that he received recommendations before signed an agreement with the counterparty (Resolution of the Arbitration Court of the West Siberian District of September 28, 2017 No. F04-3665 / 2017).

Data on permanent providers we advise regularly update. For example, before the company once again prolongs contracts with them or every six months. After all, the data on the counterparty may change, for example, an incorporation may appear in unreliability.

Myth fifth. Business correspondence checking does not concern

As in fact. Business correspondence helps to prove that the transaction exists not only on paper.

Business correspondence helps convince the tax authorities that the transactions exist not only on paper and they really were performed. Therefore, in the interests of the company to keep correspondence with suppliers, as well as the contact details of the counterparty workers with whom the company interacted (defining the Supreme Court of the Russian Federation of December 19, 2016 No. 309-kg16-17342).

Keep also information about how the company has found a specific counterparty. Suitable, for example, commercial offers, screenshots of Internet sites, advertising brochures and catalogs.

If the company cannot submit a business correspondence, judges usually regard it as a minus (definition of the Supreme Court of the Russian Federation of June 5, 2017 No. 309-kg17-5897).

Myth Sixth. The verification regulations will convince the tax authorities that suppliers were chosen carefully

As in fact. One regulations are not enough. It is necessary to show the documents that the company received from counterparties according to this Regulation.

Internal document on the verification of counterparties helps companies to weighing suppliers. But the text of the rules itself is not enough. It is necessary to show the tax authorities that the company performed it. That is, in fact, he received and checked those documents and data on the counterparties that provided for in the Regulations.

Example 8. As a disciplined organization defended the Regulations on the verification of counterparties

The company approved the provision "On mandatory verification of counterparties." In accordance with this document, the company received the company from counterparties, certificate of state registration and tax registration, extracts from the register, orders for the appointment of directors, power of attorney and passport of workers, tax declarations. The leaders of counterparties confirmed that they really requested all these documents. The judges counted that the company reasonably chose suppliers (Resolution of the Arbitration Court of the North Caucasus District of February 14, 2017 No. F08-252 / 2017).

Example 9. As an order is unknown to have worked against the company

The director informed the tax authorities that the company has an order for verification of counterparties. But what is the inspection, I could not explain. Moreover, the order for the verification of counterparties did not give the check. The judges eventually supported the tax authorities (Resolution of the Arbitration Court of the Ural District of October 18, 2016 No. F09-8644 / 16).

Myth seventh. Claims due to suppliers will not be, if you say that we held a tender

As in fact. If it is not clear who participated in the tender, justify the choice of the counterparty will not work.

Companies approve internal tender document and believe that this will accurately help justify the choice of the supplier. But it happens that on the fact of the tender is not or is not valid for all suppliers. Then it will not be possible to convince the tax authorities that the counterparty was chosen cautiously. If the company really conducted tenders, it will be an argument in its favor.

Example 10. Regulations on the tender is useless if there are no applications from suppliers

The company approved the provision for the selection of suppliers. According to the position, choosing suppliers must be based on the results of tenders. Tenders are held on request for delivery from counterparties. The company selects suppliers based on prices, payment terms and delivery conditions. But the company was not able to prevent tax authorities for tenders, as well as the log of their registration. The company amounted to only tables. They did not have specific suppliers who participated in the tender, and only the "Omsk Region Suppliers" were written. There are also commercial supplier suggestions. But the verifiers found out that the suppliers sent them to no effect before the contract was concluded, and already during the delivery period.

Also, the company presented conclusions to verify counterparties. In conclusions it was said that it was necessary to get a copy of the power of attorney to the counterparty workers. However, in fact, the copy of the power of attorney was not. So, the mechanisms of verification of counterparties have only formally. With regard to controversial suppliers, these regulations did not apply to the Company (definition of the Supreme Court of the Russian Federation of October 6, 2017 No. 304-kg17-13976).

Example 11. How procurement regulations proved that the company is prudent

The company conducted procurement procedures to choose and check the counterparties. This is confirmed by the protocols of procurement commissions on the choice of counterparty, competitive cards, characteristics of alternative proposals. The judges decided that the company was carefully chosen by suppliers (decree of the Arbitration Court of the Moscow District of October 11, 2016 No. F05-15166 / 2016).

Any company tries to carefully approach the choice of business partner. First of all, in order to protect yourself from scammers, make sure that the supplier is trusting, keep your reputation. After all, there are increasing cases when the chosen counterparty brings to the most responsible moment: may not return prepayment, do not fulfill the obligations for which the advance is listed.

Risk first. Financial

The trustworthy, at first glance, the company with numerous personnel, the ambitious general director and far-reaching plans can actually be an organization that is unable to fulfill the obligations under the contract.

A similar situation occurred at one of our customers, which only after filing a claim for debt recovery found out that the company has recently been registered, has a minimum authorized capital, there is no property on the balance sheet, the assets are insignificant.

In addition to all of the above, several lawsuits have already been made to the company, and our client has a chance of requiring fulfillment of obligations.

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

The risk of the second. Tax

The unscrupuls of counterparties can turn into a company not only by financial and reputational risks, but also tax.

With the introduction from August 19, 2017, Art. 54.1 of the Tax Code of the Russian Federation, the action of which is primarily aimed at stopping the use of intentional tax optimization by commercial organizations in order to obtain unreasonable tax benefits, only confirmed that the control of counterparties should be accessed with all seriousness.

In addition, paragraph 2 of Art. 54.1 Tax Code of the Russian Federation introduces a new requirement to confirm the reality of the transaction directly by the counterparty itself, or other person with which the counterparty has appropriate contractual relations.

According to this item, it is not enough to confirm the reality of economic operations to account for expenses (use of deductions). It is necessary to prove that the execution of the transaction was carried out by the person with whom the corresponding contract was concluded.

That is, now it is necessary to worry about not so much about whether your counterparty pays taxes or not, but whether you can confirm that it is he who is the real performer.

By entering into a contract for certain types of services, be sure to check the license for their provision. When signing large contracts, it is worth paying attention to the presence of a resource base for their execution, and in the absence of the necessary equipment on the balance sheet, it is asked to confirm the fact of lease (or another method of attracting) of production equipment.

When signing a real estate lease agreement, be sure to check for the landlord of ownership of the leased object or the availability of authority transferred to him by the right holder.

In our practice there was a situation where the client rented an office from a company that owned property to the property in the design stage. The client has already made expensive repairs when it turned out that the landlord failed to issue ownership. To agree with the initial owner about the conclusion of a new lease agreement, the client had to make a lot of effort. And the risk of incur damages in the amount of repairs was great.

This case once again proves that it is very important to approach responsibly to the selection of a partner. You may have to spend a little more time to check the counterparty and risk assessment, but you will be sure that this risk will be minimal.

But another example of our practice: the head of one large company, signed an agreement with a cleaning company offering services at a price of 20% lower than that of competitors. During the year, the company properly provided services, exactly until the moment until the tax audit came and did not comply with the fact that the Contractor does not have enough personnel to provide services in this amount.

The fact of the provision of services was questioned, and the auditory authority excluded the amount of expenditures for the purchase of cleaning services from the tax base. Such complaints could be avoided by requiring information on the presence of labor resources to fulfill obligations under the Agreement in a timely manual.

What is there to do?

If financial service and security service are engaged in major risk management organizations, then in small and medium-sized enterprises, these risks are usually located in the accountant's responsibility zone. However, to shift responsibility for him if the counterparty turns out to be unfair, it will at least incorrectly.

The lack of approved and executable procedures, including the procedures for checking counterparties, which allow you to confirm the reality of transactions and the availability of business goals when entering into their conclusion, will now be considered as a significant risk for the management of the company.

Companies should begin checking counterparties from the formation of a policy on the verification of enterprises, where it is necessary to register the criteria for the selection of providers, as well as the obligations of authorized for the verification of counterparties of employees who form the minimum necessary dossier on counterparties and is updated with a certain periodicity.

It should be borne in mind that even the comprehensive check of counterparties does not guarantee the full exclusion of risks.But at the same time, the lack of control when choosing a partner in the unfavorable development of events at times increases the risk of incuring financial losses or receive claims from the tax authorities.

Yuri Aleksandrovich Lukash

In civil law, the contract is a two or more parties agreement aimed at establishing, changing or termination civil rights and duties. This written, dated and signed agreement between two or more parties, which determines any agreement on the amount of work, responsibilities and financing. The basis of the contract can be the protocol of the study.

The term "contract" denote and civil legal relationship arising from the contract, as well as a document in which the content (conditions) of the agreement concluded in writing is set out.

The conclusion of the contract makes it possible to take into account the features of the relationship between the Parties, agree on their individual interests, and also creates legal guarantees for its participants: one-sided change of the terms of the contract is not allowed, and their violation entails the obligation to refund caused damages.

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

Contracts apply rules on the two and multilateral transactions provided for by Chapter 9 of this Civil Code of the Russian Federation.

To the obligations arising from the contract apply general provisions On liabilities (Articles 307-419 of the Civil Code of the Russian Federation), 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.

Contracts concluded by more than two parties, the general provisions on the contract are applied if this does not contradict the multilateral nature of such contracts.

Most contracts are compensated: each of the participants of the contract receives this or that good: property, money, services, rights.

An example of gratuitous agreements may be donation, free storage, etc.

Depending on the nature of the contract legal consequences The final and preliminary treaties distinguish. The final empowers the parties to the rights and responsibilities aimed at achieving their goals of interest, and determines all the terms of the contract.

The preliminary contract creates the obligation to conclude an agreement in the future or additionally agree on some of its conditions (quantity, price, etc.). Such contracts are often used in foreign trade.

The contract in which essential conditions agreed, and less important remained open to the discussion or do not specify, is considered open.

If the contract contains somewhat independently depending on one of the other obligations, it is called divisible, otherwise - indivisible.

Contracting process begins with the direction of the other party proposal to conclude a contract. Consent with the offer is referred to as an acceptance (see acceptance), and its receipt is considered to be the conclusion of the contract. The latter is possible and by signing the parties in advance of the prepared text.

In the form of concluding, contracts are divided into simple and notarized.

In the event of non-fulfillment or improper execution of the contract, the parties are borne-legal responsibility, which consists in paying the penalty provided for by law or the contract and compensation for damages, which, as a general rule, does not exempt from the obligation to fulfill a prisoner agreement in kind, that is, in accordance with its terms .

The word "CONTRACT" is used in English due to domestic agreements and other types of contracts, except for interstate. The equivalent of an international treaty is the word "Treaty".

A well-established negotiable work system at the enterprise is one of the foundations of legal stability of the business because it can prevent unnecessary errors and misunderstandings that constantly distract human and financial resources of the organization, and therefore will help to avoid the emergence of many judicial disputes.

You can highlight a few reasons for the occurrence of litigation, like:

- the unscrupulousness of one of the counterparties under the contract;

- a business crisis of one of the counterparties;

- incorrect interpretation of the legislation, the provisions of the contract or legal terms when signing the contract;

- the presence of legal "hole" in the text of the contract;

- incorrect registration of documentation confirming the execution of the contract by the Parties.

In the first case, a preliminary thorough check of a new counterparty can help with the above cases (verification of statutory documents, authority of signing contracts of individuals, the request of the accounting balance, etc.) and the maximum protection of interest in the signing of the first contract (100% prepayment or, on the contrary, pre-supply).

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

Cases from the third to the fifth require a competently constructed system of contractual document management. This system consists of a variety of aspects: from the development of typical forms of contracts of the most adapted to the type of activity, clientele, business methods, business - the organization's processes, document management and before training personnel organization the basics of legal literacy within the limits official duties Development official instructions.

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

Many managers of organizations have a conviction that two honest people can do without the help of a lawyer, without a detailed development of the contract, without accurate registration of the reporting documentation. However, the idea that these two honest people understood each other in different ways. But even if this does not happen, then you should not forget that in any agreement, the third party is always invisible in the face of a tax official, and the simplest mistake in the contractual work can lead not only to the tax dispute, but also the initiation of the "tax" criminal case that It can significantly reduce the reputation of the organization in the eyes of partners.

By the way, there are no cases when, by having passed the lawyer, the primary documentation for submitting a claim, the organization discovers that the documentation created by it is such poor quality, which does not have any evidentiary force.

Incorrect registration of documentation confirming the fulfillment of obligations under the contract, the most commonly found - for example, the organization concludes a very qualitative agreement, after which it ruins a beautiful undertaking to the root, exposing acts without specifying the cost of work, without issuing the transfer of developed documentation, without issuing or incorrectly issuing transmission materials subcontractors, etc.

Competent work with treaties facilitates planning and, as a result, speeds up the turnover of funds and reduces receivables.

The creation of a contractual work system can be divided into several steps, as:

- Examination of business processes and methods of the enterprise. At this stage, special attention should be paid to the problems, judicial disputes, a claim correspondence;

- development of forms of contracts and reporting documentation, based on the specifics and features of the organization and its relationship with counterparties;

- Development of an algorithm of contractual document management in connection with the creation, adjustment, conclusion and execution of contracts. At this stage, the areas of responsibility and the competence of the head, accounting, the secretariat, the commercial Directorate, the executive staff and other divisions are determined;

- development of workers and job descriptions on the contractual work;

- briefing staff involved in the contractual work;

- Audit. At this stage, the correctness of the system work is checked, problems, roughness, are detected.

- Consulting.

Creating, debugging, work testing, improving the work system with contractual documentation requires attracting qualified lawyers - it is much more profitable to prevent errors than to correct them.

Unfair behavior in the period of pre-contracting negotiations

In accordance with the Civil Code of the Russian Federation, it is possible to impose on the unscrupulous side of pre-contractual responsibility only in certain situations. So, with the unscrupulous behavior of one of the parties, which led to the invalidity of the concluded agreement, the prediction of the contract concluded under the influence of delusion, deception, violence, threats, a malicious agreement of the representative of the One Party on the other side, a contract concluded during the propulsion of difficult circumstances, Agreement concluded by an incapable person or face that cannot understand the meaning of their actions or lead them. The second type of predictive responsibility (coming in case of inconclusion of the contract) is applied only in the absence of an answer to the protocol on disagreements when concluding an agreement of the supply, when evading the conclusion of the main contract, in the presence of a preliminary contract or other obligation to conclude a contract when evasion from one of the parties from state registration or notarial certificate of contract

One of the ways to protect is the imposition of pre-contractual responsibility to the side, which introduced the second side of delusion at the negotiation stage. For example, Art. 178 of the Civil Code establishes that the transaction concluded under the influence of the error may be invalid, and the defendant party has the right to demand from the other side of the reimbursement of real damage caused to it, if he proves that the misconception arose due to the fault of the nasty side. If the misconception arose not by the fault of the counterparty, then the defendant side itself is obliged to compensate to the other party caused to her real damage.

One of the special cases of recognition of the responsibility of the parties unfairly leading itself at the predictional stage is the announcement of the contract by invalid and the imposition of the obligation to compensate the losses to the side, deceiving the counterparty during the negotiations. According to Article 179 of the Civil Code of the Russian Federation, the transaction committed under the influence of deception can be recognized as invalid on the claim of the victim by the victim refunded by the other Party to the real damage caused to him. When analyzing the specified foundation of pre-contractual responsibility, it is most important to decide what to consider deceit. Usually under deception means a message of false information about the circumstances of the transaction or facts that are essential for one of the parties at the conclusion of the transaction (which such a side has influenced the other side). It is more difficult to determine whether a deception of information should be considered a deception (for example, non-report on the circumstances changed compared to the announced party declared).

A special basis for which the party participating in the negotiations may be paid compensation in the event of a short behavior of the second party, there are rules on unjust enrichment (chapter 60 of the Civil Code of the Russian Federation). Most often, the question of the return of unjust enrichment occurs in the case when during the negotiations one side discloses certain information with a commercial value, and the second party, having received such information, continues to use it and after the termination of negotiations that did not lead to the conclusion of the contract. In this case, the information was obtained legitimately (as disclosed by the owner of information on his own will), therefore, general grounds Personal responsibility for receiving information illegal methods are not applicable. The duty to return unjust enrichment is not a subspecies of predictive responsibility, but it can also be applied by the victim to the return of property received or saved at its expense.

Criteria for the reliability of the contract

Any organization at the conclusion of the transaction always seeks to initially ensure the maximum possible reliability of relationship with the counterparty, as 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 duties of the counterparty under the contract are responsible.

- The contract does not contain any "pitfalls" or so-called "legal mines".

The conclusion of any transaction and, accordingly, the contract must be preceded by a serious and painstaking work on the search for a proper counterparty, according to the preliminary coordination of the main moments of the upcoming operation and so on.

Practice developed the basic rules for concluding a transaction of any kind, like:

- Initially, it is necessary to clearly imagine what is planned to get from the transaction. It is necessary to create the perfect model of the upcoming operation, determining what follows what each of its participants should do and break it into stages and terms - from entering into an agreement before its execution, which and how should be done at each stage that it is necessary , calculate the possible risk. Only after that it is clear to imagine all the event as a whole and thus already at the preparation stage to ensure that the situation is managed. After that, you can start finding the corresponding potential counterparties, and later to the preparation of the formulation of the contract, the preparation of the necessary documents;

- the draft of the upcoming contract is better to prepare himself, than to trust it with a counterparty, and thereby ensure a more preferential position compared to the future counterparty - it is possible to formulate your conditions more clearly and taking into account your interests;

- Under any conditions, do not sign the contract until he got acquainted with him and the lawyer did not blame him. This is one of the most important rules that any entrepreneur should be guided. In its importance, this rule can be attributed to the "golden commandment of a businessman." Any contract is always legal document , And it is a member of him if incompetent persons were made. A lawyer will suggest changing the wording of one or another condition, explain to you the legal consequences of the individual provisions of the contract, will recommend its version of the section or the contract point. Many entrepreneurs in their activities are widely used in practice various forms typical contracts which recently provided in the relevant literature. The use of typical forms greatly simplifies the process of drawing up a specific contract and allows people who do not have special education, to navigate in complex legal relations. However, it is necessary to take into account that a universal agreement capable of protecting any business for a hundred percent does not exist. The contract is an individual, and typical form never be able to replace a living specialist;

- It is impossible to allow ambiguousness and shortcoming in the wording of the contract. Formulating and coordinating the terms of the contract, it is necessary to achieve the elimination of any ambiguity, blur, fuzziness of phrases. The contract matters every letter, each comma. It must be remembered that the counterparty in the event of a dispute will be any fuzzy and unclear wording to try to interpret and interpret in its favor. Moreover, it may include in the text of the contract, difficult to position (for example, in a professional language), in which your interests can be infringed with the most unexpected side for you. If there is ambiguity and shortcoming in the formulation of the contract, the question of the interpretation of one or another position in the event of a dispute will be solved by the court. It can not be resolved in your favor, because 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 words and expressions contained in it. The literal importance of the contract condition in the event of its ambiguity is established by comparison with other conditions and meaning of the contract.

Prevention of errors in drawing up a contract

The correct design and competent drawing up of the contract is a certain guarantee of its implementation, while insufficient attention to its elements may entail negative consequences.

The art of drawing up the contract is formed from the ability to formulate its articles so that the compiler has received significant advantages over the counterparty, and at the same time not seen by the counterparty, the ability to make a concession in one article, and in the other - to reduce it, the ability to formulate it contracts so that the partner is interested in its execution.

As you know, the contract in writing can be concluded by drawing up a single document signed by the parties, as well as by sharing documents. The text of such a document can be divided into three parts: preamble, actually text of the contract, details and signatures of the parties. Any contract begins with the preamble, in which it is indicated: the date and place of the contract; names, the names and patronymic of the Plenipotentiary Representatives of the Parties, indicating the position, if the person acts by proxy; Full names of the parties in accordance with the charters.

When concluding contracts, it is necessary to pay attention to important circumstances, like:

- Does the right counterparty make the contract you need,

- It is not required to conclude a deal of approval of the relevant counterparty authorities.

In the preamble, it is often necessary to determine the phenomena, objects, about which the contract is concluded - in this case, it will understand and not specialists in the field of legal relations.

The preamble should actually follow the text of the treaty, the main rule of the design of which is reduced to the fact that the contract does not need to rewrite the norms of legislation regulating one or another type of contracts. Even without references to them, imperative norms of legislation will act. However, the practice suggests that the parties rarely look into current legislation, limiting ways to view the contract, therefore, in some cases, the most important points in the legislation may be indicated in the contract.

As a rule, an entrepreneurial contract can and it is enough to proceed in the form of a simple listing of items or systematization of the norms of the contract by Section:

- subject of the contract;

- duties of the parties;

- contract term;

- price and procedure for calculations;

- responsibility of the parties;

- final provisions;

- details and signatures.

All items (articles) of the contract must be formulated clearly and in detail in order to exclude the possibility of a dual interpretation. It should be borne in mind that later in the case of a dispute under the terms of the execution of the contract, the counterparty will try any inaccurate formulation in the contract to interpret in its favor.

The definition of the subject of the contract must be concrete concrete. In most cases, the wording can be brought. Civil Code RF for the relevant type of contract.

By calling himself a contractor and the customer, the buyer and the seller, etc., the parties associate their actions with the rules of the Civil Code of the Russian Federation, regulating the corresponding type of contract, which may not be included in the plans of the contract participants. Recall that Article 421 of the Civil Code of the Russian Federation is granted the right to enter into contracts not provided for by laws or other legal acts , including mixed contracts that combine features, signs, elements of contracts marked in the Civil Code of the Russian Federation.

When formulating the provisions of the Treaty on the subject matter, it is important to think through every word. For example, if the contractor insists on the terms "reconstruction" and "modernization", and not "repair", it can be assumed that at the same time it pursues the goal to increase its own status and, accordingly, the cost of work, therefore, it is possible to attach to the contract defective statement With the enumeration of specific faults that are the object of repair. The expression "Party delivers the goods" involuntarily changes the parties to 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 "transmits goods" should be selected.

Any civil-law contract must contain a section dedicated to the responsibilities of the parties. In compiling an entrepreneurial contract, it is necessary to avoid phrases like "Parties undertake to properly perform the obligations of software" Since such wording the semantic value does not carry and only clutter the document.

The purpose of the compiler of the contract in terms of the regulations on the rights and obligations of the Parties should be the competent use of dispositive norms of civil legislation. A number of contracts (for example, a lease agreement of real estate) are subject to state registration, in addition, in some cases, the Parties come to the Agreement to register a contract in the notary. Then it is logical in this section to determine who exactly will be registered. You can also provide for the part of the parties at your own expense to insure the object of the contract, for example, the goods.

In the contract must be reflected all the essential conditions. Especially it is necessary to pay attention to the term of the contract and the deadlines for the fulfillment of obligations, the procedure for the acceptance of the execution under the contract, the requirements for the quality of the fulfillment of contractual obligations.

The entrepreneurial contract should also be a special section dedicated to the price and order of calculations. The price can be indicated in dollars or conditional units. The main thing is that payment is made in rubles. In this case, in the contract it is necessary to determine in whom the established rate will be paid in rubles - at the rate of the Centrabank of Russia, MICEX, etc.

When drawing up a contract, it is advisable to provide for the amount of value added tax. Ideal it would be ideal to indicate the price without VAT, the VAT rate, the amount of VAT and the total price of the contract (the price + VAT).

In some cases (for example, in relations on the contract), when signing the contract, the exact price of the contract is not yet known to the Parties. Such a problem is solved by applying the type of wording: "The Customer pays the Customer for the work under this Agreement the price determined by the estimate. The cost of work defined by the estimate is approximate. The final price payable for work under this Agreement is determined in the act of acceptance of work performed. "

If an entrepreneur in relations with counterparties uses a prepayment, in order to avoid business risks, it should be used in this way of providing an obligation as a deposit, the essence of which is that, if the debtor pays a double amount of the deposit, the debtor pays the dual amount of the deposit.

In any business contracts, a section on the responsibility of the parties should be avoided in the practice of phrases like: "The parties are responsible in accordance with the current legislation." It must be referred to the development of the provisions of the Treaty under consideration. If one of the parties under the contract is individual entrepreneur , It should be borne in mind that the parties to the contract may impose a guilt as the condition of the owner's responsibility. Responsibility for non-fulfillment by a citizen-entrepreneur of its obligations arising from commercial activities, according to the rules of responsibility for entrepreneurial activities, that is, without guilt, for the very fact of violation of the contract or causing harm. However, the individual entrepreneur should know that the rules for innovation responsibility are dispensative. The entrepreneur in the contract often makes sense to determine the amount of penalties: penalties or penalties.

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

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

The final provisions of the Treaty must contain norms on the term of the contract, the procedure for resolving disputes, etc. It is advisable to establish a mandatory complaint procedure for resolving disputes in the contract. This is due to the need to carry out costs for a trial (at least this is the amount of state duty), while the claim makes it possible to resolve the dispute and without going to court. In this case, it is also necessary to determine how the claim will be directed and determine which time the answer should be given. By the way, it seems it is advisable to note that the signatures of the parties are desirable to put on each sheet of the contract.

Conclusion of contracts with separate divisions

Civil Code establishes responsibility for non-performance or improper fulfillment of obligations. The provisions of civil law on liability for violation of obligations are also applied to relations arising from contracts:

- The party who did not fulfill or fulfilling the obligations inappropriately obligations under the contract (debtor) is obliged to compensate to the other party (creditor) caused by these losses. The concept of "loss" is covered by real damage and missed benefit. Real damage is called the costs that produced and will have to make a lender, and loss (damage) of property. A missed profit is recognized as deferentable income that the lender could receive during the same time in comparable conditions with proper execution of the contract. Losses are determined at prices that existed in the place and at the time where the obligation should be fulfilled;

- In relation to a person who has not fulfilled or fulfilled its obligations inappropriately, the contract may be provided for the obligation to pay a penalty. If the penalty is provided for by the contract, then the loss is reimbursed in the part not covered with a penalty, except in cases where otherwise provided by the contract or law.

If the debtor did not fulfill either by either fulfilled, or he crossed the monetary obligation under the contract, then after the expiration of the term for the execution of the contract, in accordance with Art. The 395 Civil Code of the Russian Federation is recognized as the use of other people's money. In this case, the debtor is obliged to pay interest in the amount over these funds. Interest in this case are determined on the basis of the accounting rate of the banking interest, which existed at the location of the lender for the day specified in the contract as the last day of the fulfillment of the obligation. At the same time, the debtor is not released from the fulfillment. If the losses that the debtor caused a creditor to the non-fulfillment of a monetary obligation exceed the specified amount of interest, the lender is entitled to demand from the debtor of damages in a part exceeding the amount of interest.

The obligations of the Parties under the contract are terminated after the fulfillment of obligations under the contract.

Preparation for the conclusion of the contract

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

Contractual work should meet the following basic conditions: compliance and fulfilling the requirements of the legislation, the provisions of local acts, efficiency, relevance, economic feasibility, the legal literacy of the compiled documents and the activities carried out, the financial security of projects.

All contracts must be subject to examination, including legal and economic, at all stages of work. Such examination can be carried out own forces , attracting its employees who have appropriate training, or with the assistance of third-party organizations specializing in this area. In the aggregate of expertise, create prerequisites for the appearance of a comprehensively prepared for the implementation of the contract. Legal examination of the document involves not only the identification of conditions that do not correspond to the interests of the parties submitted and the formulation of counter-assimensions, but also a verification for compliance with the conclusion of the transaction in the broad sense of this concept. Compliance with the law means not only the existence of a contract within the framework of existing regulations, but also to comply with the general principles of civil legislation that do not allow their rights with the intention to cause harm to another person or abuse their dominant position in the market, etc. Economic expertise is also very capacious The concept and it is necessary to carry out 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 concluding agreement becomes legally competent, financially secured and economically advantageous agreement of the parties.

The conclusion of the contract must be preceded by a large preparatory work carried out by future counterparties. The correct selection of the business partner will allow in the process of execution of the contract to avoid the parties to the difficulties of organizational or otherwise.

The main task at the preparatory stage of working with the contract is to obtain a maximum of information on a legal or in other person, with which its conclusion is planned.

When choosing a counterparty should be maximum caution, especially with long-term projects, investing in large volumes and adhere to the following rules. When collecting information about a potential partner, it should be used within the framework established by the legislation, which is worthwhile to protect the confidentiality of individual information (representing commercial, official and other secrets). First of all, it is necessary to find out whether the person appealing with the proposal to conclude a contract to negotiate this kind is authorized. Next you need to install, from whose name is this face. If it is a representative, then establish the legal status of the submitted (legal entity, self employed , Structural unit, etc.), organizational and legal form (LLC, AOZT, JSC, etc.), specialization.

The powers of representatives of the parties are checked by submitting relevant documents (in some cases it is a power of attorney and identity documents in others - the statutes, provisions, constituent documents). In the absence of permission to act on behalf of another person or when such powers exceeding such powers, the transaction is considered to be concluded on behalf of and in the interests of the person who has committed it, if only another person subsequently does not approve the transaction.

Special attention deserves the issue of concluding contracts with separate divisions, which concerns the problem of legal entity. Separate divisions include representative offices and branches, but they are not legal entities. The heads of divisions are appointed by a legal entity and operate, including contracts, on the basis of his power of attorney. Power of attorney must be issued in compliance with the rules established by Article 185 of the Civil Code of the Russian Federation. A power of attorney must be specified, which actions have the right to perform a manager on behalf of a legal entity. It should be borne in mind that in such a document there may be various withdrawals and restrictions imposed on the actions of the head of a separate division. For example, the contract may contain a condition that the right to conclude transactions is limited to a certain amount of the contract. With regard to contracts concluded by a separate division, all the rules and requirements that are usually imposed on the conclusion of transactions by the legal entity themselves are relevant. Conclusion of transactions by the structural division on its own behalf, at least in their own interests, is not allowed. In any case, the transaction should be on behalf of a legal entity, otherwise it is recognized by insignificant.

One of the conditions of legal entity legal entity is the presence of a special permit (license), which is evidence of the right to him to engage in activities, for which the law is established by a special order. The transaction committed by a legal entity that has no licenses can be recognized as invalid by the claim of this legal entity, its founder or the state body carrying out control or supervision of the activities of a legal entity if the other party knew or knowingly should be aware of its illegality.

It is important to note that in the contractual work should be ensured by the comprehensive interaction of the divisions of the organization, which in the future the execution of the contract or the function of specialized control - accounting, financial units, legal and contractual services is imposed, and in the necessary cases - production and technical, technological, etc. Of course, the head of such activities should be the leader.

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

The result of the preparatory work to conclude a contract is either a contractual contract or a prisoner agreement. Before the conclusion of the contract in practice, such concepts as a protocol on intentions, a general agreement, etc., and only when analyzing the content of these documents can be concluded about their essence.

If the parties produce and signed an agreement with electronic computers, in which the digital (electronic) signature system was used, they may submit to the Arbitration Court of Proof on a dispute arising from this contract, also certified digital (electronic) signature. If there is a dispute between the parties about the presence of a contract and other documents signed by a digital (electronic) signature, the arbitration court requests an extract from the contract from the contract in which the procedure for coordinating disagreements and the party to which the burden (duty) of the provisions of those or other facts and reliability of the signature. In the manner specified in the contract, the Arbitration Court verifies the accuracy of the evidence submitted by the parties. If necessary, the court appoints an examination to resolve the controversial issue, again, taking into account the procedure, stipulated by the contract . In the absence of these procedural issues in the contract, in the event that one of the parties challenges the presence of a signed agreement and other documents, the Arbitration Court has the right to not accept documents signed by a digital (electronic) signature as evidence. At the same time, the court, allowing such a dispute, assesses the circumstances of the case, comprehensively considering the question of whether the parties voluntarily and with the knowledge of whether the parties were included in the agreement the procedure for consideration of disputes and proofing of certain facts, it was not imposed on one of Parties to the counterparty in order to ensure only its interests and infringement of the interests of the opponent, and, taking into account this assessment, it makes an appropriate decision. If these conditions are violated, the transaction may be invalid.

When making transactions, the use of fax reproduction of a signature using mechanical or other copying tools, an electron-digital signature or a different analogue of its own signature in cases and in the manner prescribed by law, other legal acts or the Agreement of the Parties.

The document received from the automated information system acquires legal force After signing it by an official in the manner prescribed by law 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 the electronic digital signature is recognized as in the automated information system of software and hardware, providing identification of signature and complying with the established mode of their use. The right to certify the identity of the electronic digital signature is carried out on the basis of a license.

Contract structure

The subject of the contract must comply with the content of the relationship, which it is intended to regulate, otherwise, in the event of a conflict situation, the court will resolve the case on the basis of the contract not from the name of the contract, and from the essence of the relations that he regulates, although the Civil Code establishes that the contract by the judges should be interpreted literally. If, with interpretation, the will of the Contracting Parties is not reliably determined, then the Court proceeds from the circumstances indicating the actual willing of the parties, namely: predicted negotiations (documented), correspondence, practice established in the relationship between the parties, customs of business turnover, the subsequent behavior of counterparties ( Art. 431 of the Civil Code of the Russian Federation), which is confirmed by judicial practice.

End of a free introductory fragment.

The contract is a mandatory incision of the analytical accounting of mutual settlements. The number of contracts with the counterparty is not limited. When working with reports on mutual settlements, you can analyze the debt in general on the counterparty, without detailing on specific contracts. But when issuing economic operations, it is necessary to indicate a specific agreement on which mutual settlements will be held at the time of fixing the economic operation. For storing contracts concluded with counterparties, a reference book "Contractants' contracts", which is subordinated to the reference book "Counterparties". Consider its details.

Directory "Counterparty Treaties"

Details of the reference book "Contractants' contracts"

The contract necessarily indicates an organization, even if mutual settlements under this contract will be carried out only on managerial accounting. The primary documents are monitored by the compliance of the organization specified in the document and the organization in the chosen agreement.

Counterparty is the owner of the contract.

The group of contracts - indicates the belonging of a particular element to the group of reference book "Contractants". For example, "commodity" or "services".

The name of the contract fill in an arbitrary form. It is recommended to give meaningful names for which you can guess about the parameters of the contract.

Types of contracts and their features

The type of contract in the proper determines the option of relationship with the counterparty. The list of types of contracts from which you can choose a value depends on the value of the "Buyer" flags and the "supplier" flags installed in the form of a counterparty. The following types of contracts are defined in the configuration:

with supplier;

with the buyer;

with committee;

with a commissioner;

barter;

The type of contract affects a list of economic operations that may be decorated in the framework of it. For example:

the operation of the purchase of TMC can be reflected only under the contract agreements: "with supplier", "barter";

the operation of obtaining the Commission of the TMC can be reflected only under the Treaty of Treaties: "With Comitant";

This item allows for any embodiment of the use of more detailed details of mutual settlements to the settlement documents (before the invoice, before the payment document).

Flag "Foreign Economic"

This clause makes it possible to separate the contracts in foreign currency only for managerial accounting purposes, from contracts that are really associated with foreign economic activity. This feature is used for the purposes of regulated accounting, since in accounting in foreign currency can be reflected only for foreign economic calculations. Operations under contracts in foreign currency without this flag can not be reflected in the regulated accounting.

Flag of "Implementation for Export"

This item appears in the contract only if the type of contract "with the buyer" and allows you to control the consumption of money from the buyer. Those. With this flag, it is impossible to make payment through cash documents, only through payment documents with cashless money.

Type of mutual settlements

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

Agreement conditions

If the value "with additional conditions" is selected - the possibility of setting additional conditions within the contract, the meaning of which is described below.

Accounting for goods

The meaning and purpose of the control parameters of receivables and reservation parameters (on the "General" and "accounting" bookmarks) will be considered further.

Bookmark "Advanced"

The "Advanced" tab defines the default parameters in the execution of operations under this contract.

Price type

The props determines the type of price for automatic filling when the purchase / sale of goods under this contract. The value is selected from:

• Terms of contracts under contracts

  Important! You can not enter several conditions under the mutual settlements agreements on one contract operating simultaneously.

  Bookmark "Discounts"

  Bookmark is visible in the form of a contract for the types of contract "with the buyer" ("with the commission agent"). And it is reflected in the specified period and on the button "show" the active liquids for this counterparty and on this contract. Data is substituted from the register "Discounts and Nature of Nomenclature"

  Bookmark "Tax Accounting"

  On the Tax Accounting tab, the scheme is determined. tax accounting under the counterparty agreement, i.e. The moment of determining the taxation base on VAT. The moment of defining the tax base is set separately for the acquisition and sale operation and can be selected from the following list:

  • on the first event;

    by shipment;

    upon payment;

    do not determine.

  Separately determines the tax accounting scheme for returnable containers.

  Stamp tab

  This tab fills in the real name of the contract, which will be reflected in the printed form of documents.

  On the "Properties" and "category" tab, additional analytical features can be reflected for the contract.

  If at any point in the system there are carried out documents containing a reference to the contract, then the requisites of the "Organization" agreement, "conducting mutual settlements", "currency of mutual settlements", "Treaty of Agreement", "Terms of Implementation" and "Tax Accounting Scheme" It is prohibited - the system blocks such attempts.

  Details of mutual settlements

  In the framework of one contract with the counterparty, you can conduct mutations:

  either under the contract as a whole

  or subject to additional detail - on transactions, on orders, on accounts;

  regardless of the use of transactions, you can keep records of mutual settlements with a deeper detail to the shipment or payment documents - according to the calculation documents with counterparties.

  When reflecting the mutual settlements "under the contract as a whole", you can form accounts for payment, and orders, but this is not necessary, and the amount of mutual settlements for such a contract will show a debt under the contract as a whole - without taking into account these documents.

  Under contract

  It is convenient to choose this kind if there is no hard regulation of document management under the contract. That is, in some cases an account may be created before the start of another economic operation, in some cases an order may be created (with reservation under the order), and sometimes shipment (arrival) of the TMC can be performed without these accompanying documents. With this approach, the first step of operation (transaction) may be a document of any kind, and therefore any type of mutual settlements "according to transactions" cannot be used. Deals are considered those documents that begin and often determine any economic operation. In a typical configuration, commodity orders, accounts for payment and directly commercial documents or payment documents can be made as transactions.

  No explicit fixation of status for documents-transactions in the configuration is not provided. In fact, the transaction becomes the document that was the first to come in the framework of several stages of one economic operation to measure the "transaction" of mutual registers.

  Maintenance of mutual settlements on transactions

  In a typical configuration, the following modes of conducting mutual settlements on transactions are implemented:

  by orders. In this mode, only commodity orders can act as deals. That is, the first and mandatory step of reflection of the economic operation is to create an order. All subsequent commodity and monetary documents under such a contract must necessarily refer to the formed order. In this mode, a commodity or cash document, designed as part of a specific order, can repay the debt on this order, and if the amount on the document exceeds the amount of debt, to form an advance. At the same time, the advance will be attributed to the same order;

  

  By request

  .ў on accounts. Here, as deals are the bills for payment. Debt in this case will be repaid similarly to the above-described rules, but within the account, not an order. Creating an account becomes a mandatory first step in reflection of operations for such a contract. Subsequent steps of the operation (movement of goods and money) must have a mandatory link to the formed account. Debt on the counterparty will be tracked separately for each account.

  
  

  By account

  Maintaining documents of mutual settlements with counterparties

  When reflecting mutual settlements "under the contract as a whole", "on orders" or "on accounts", which allow debt control with accuracy to transactions, you can maintain even more detailed accounting of debt with an accuracy of shipment or payment documents. With that, the document flow in any case is determined by the method of conducting mutual settlements in the contract, but not only documents of transactions will be recorded as the basis of the arrears of debt, but also settlement documents (payment, shipments, arrival).

  In payment and shipment documents, a link to a document has been recorded, which has formed the debt redeemed by the current document. The link is reflected in the header (in the payment documents) or in the tabular part (in the commodity documents) of the "closing" document in the "Document of calculations with counterparties".

  a document reflecting the first step of the economic operation, for example, a shipment document is drawn up without reference to the "document of calculations with counterparties". In this case, he becomes the "document of calculations with counterparties" (which is reflected in the relevant register "mutual settlements with counterparties on the calculation documents"). All further steps within such a transaction (payment) can only be executed with reference to the original settlement document (shipping document). These must be documents that change the debt in the opposite direction. That is, shipment debt can only decrease the received payment (and it is possible to pay for frequencies in several documents) or return of goods.

  if the debt arose on a monetary document (prepayment), then the next steps to close the debt can be issued only by the movement of goods (and the goods can also ship into several receptions in several documents) or a refund.

  if there were several advances in the same contract (monetary documents), then each such document became a "document of calculations with counterparties." This transaction can be closed by a single product shipment document, where on the "Prepayment" tab on the "Fill" button you can see all the money documents that will close the FIFO shipment document. Those. The first will close the debt on the monetary document, which was registered before the rest. Prepayment arrears can be closed and otherwise returning money for each "document of calculations with counterparties."

  In fact, the type of mutual settlements in the contract affects the used commodity document within this agreement and to fill out interdependacive details in the documents under the contract.

  For example, accounts for payment to the Supplier and account for payment to the Buyer can be formalized with any detail of mutual settlements under the contract. But if the form of mutual settlements is set "on accounts", then the formation of the account becomes a mandatory first stage of document management. And all commodity and monetary documents formed under this account must have a mandatory reference to this account (filling the details of the Transaction).

  Another example, buyer orders and orders to the supplier can be issued in the configuration only that agreement, mutual settlements on which "under the contract as a whole" or "orders" are conducted. Moreover, in the latter case, the use of orders becomes mandatory. Based on the order data, the Buyer can make an account for payment. It should be noted that the account is discharged only to form a printed form. And the Documents of the shipment of TMC and payment should be administered on the basis of the buyer's order. Compliance with this condition is necessary for the correctness of the use of the product reservation mechanism in orders and closure of mutual settlements: counterparties not only in the context of contracts, but also transactions and settlement documents. Thus, if orders can be recorded at the same time, and billing accounts, interpretations are preferable in context of orders.

  Control of receivables

  The contract has a number of settings that allow you to specify the control parameters of receivables. Under the "receivables" in the configuration refers to the debt of the counterparty before the enterprise, on behalf of which is recorded in the information base.

  Important! Control of receivables is valid only when conducting commodity and cash documents in operational mode. Thus, the settings only affect documents carried out in the "operational" mode.

  Flag "Control the amount of debt, the amount is no more ...".

  This props determines the sum of the maximum possible receivables of the counterparty under the contract. It can be used with any method of accounting for mutual settlements under the contract. Wherein:

  . ў For buyers, shipment of goods can be made only if receivables under the contract after shipment will not exceed the value specified in the props. The inclusion of the flag and setting the zero amount for buyers means the "shipment as payment" strategy;

  .ў For suppliers, payment for the goods delivered can be made only if the receivables under the contract will not exceed the specified value. The zero amount when the flag is enabled for suppliers means the "payment as shipment" strategy.

  Flag "Control the number of days of debt, days no more ..."

  This props determines the maximum number of days receivables of the counterparty under the contract. When conducting documents, it is checked for all transactions within the framework of this agreement the number of debt days. If it exceeds the number specified in the parameters of the contract, the document is not carried out. The parameter is used only if there is a flag "lead according to calculation documents with counterparties", it does not matter what mutual settlements under the contract, order or account.

  Flag "Keep reserve without paying limited time, days no more ..."

  This props determines the maximum number of days during which the document "closing orders" will not "see" the remains of goods previously reserved under this contract, and, as a result, will not be able to write them from the reserve. In other words, during the specified number of days, the reserve will not be considered overdue without payment.

  Flag "Prepayment amount by order of the buyer, percent no less ..."

  
  

  Monitoring the state of mutual settlements

  This props determines the percentage of a mandatory prepayment by order, to permit shipment of goods. It makes sense if mutual settlements are conducted "on orders" or "under the contract as a whole." Used only when calculating buyers. Shipment is allowed if the order has arrived (actual / planned) said percentage of prepayment.

  From the above scheme, you can understand the application of the parameters described above to the types of mutual settlements implemented in the configuration:

  Organization of accounting of internal mutual settlements

  Often, when analyzing the mutual settlements of the enterprise with its counterparties, the task of determining whether the counterparty is an external counterparty or an organization included in the enterprise. Such a comparison is necessary to identify internal financial revolutions between the organizations of the enterprise.

  The configuration implements a mechanism for taking into account such situations. You can fix the list of counterparties that are:

  . ў or organizations belonging to the enterprise

  . Or employees of the enterprise.

  To fix the conformity between the records of the "Counterparties" and the reference books "Organizations" or "individuals" in the configuration, the register of information "own counterparties" is intended.

  
  

  Own counterparties

  In each register entry, it is indicated:

  Counterparty;

  Type of communication - whether the counterparty is an organization or an individual;

  Organization or individual (depending on the type of communication).

  
  

  Communication of own counterparties

  The information register is non-periodic. That is, it is assumed that the composition of its own counterparties is constant, and if it changes, you do not need to track these changes.

  In the future, this information is used in the processing of "batch entry of documents" in the event of an operation "Products on our own counterparties (from free residue)" and negative remains of the organization (purchase of their own counterparties). "Using this processing, the implementation document will be formed on behalf of one Organizations and documents receipt in the name of other organizations. As counterparties in these documents their own counterparties will be used.

  Information about communication Organization - Counterparty - Individual Not used configuration mechanisms.

  
  

  We find: types of mutual settlements, 1C Handbook of Group of Contracting Contracts, mutual settlement contract, keep a reserve without paying limited time 1C8, contract contract, types of contracts with counterparties, type of mutual settlements, contracts with counterparties What is the terms of mutual settlements, contracts with counterparties

  
  

  Classification of types of contracts

  The concept of the contract is established by Article 420 of the Civil Code of the Russian Federation (hereinafter - the Civil Code of the Russian Federation). The contract is an agreement between two or several persons on the establishment, change or termination of civil rights and responsibilities.

  In civilist, there are several classifications of the types of contracts. Base classification can be considered division on the legal nature of contracts or transactions. In addition, there is a classification by type of contractual obligations.

  Classification of contracts for legal nature

  1. Base: number of parties.
     • Bilateral contractswhere there are two sides. (Contract of sale)
     • Multilateralin which there may be more than two counterparties. (Concession agreement)
  2. The basis: the moment when the contract is considered to be concluded.
     • Consensual contractswhich are considered prisoners when the parties agreed among themselves all the essential terms of the contract. (Supply, purchase and sale)
     • Realfor which other coordination significant conditions The physical transfer is needed, which is the subject of such a contract. (Lease agreement, loan)
  3. Base: counter-granting or its absence.
     • Compensated contracts For which one of the parties receives a fee or other counter-provision for execution of their duties. (Mena Treaty)
     • Add to cartoons, in which one side provides another anything, without receiving fees or other oncoming provisions. (Dear agreement)
  4. Base: the presence of a specific type of contract in the regulatory legal act.
     • Received contractswhose names are directly indicated, for example, in civil law. (Lease agreements, mena, loan)
     • Unplaced which are not specifically indicated, but at the same time do not contradict the general principles of law and principles of law. Here it should be noted that there are mixed contracts Composed of the elements of the named contracts. For example, the equipment lease agreement with the supply of materials for it. If mixed contracts are governed by the norms of legislation, which relate to individual parts of such a contract, then an unplanned agreement can be regulated only by analogy of the law.
  5. Base: contract validity.
     • Urgent contracts in which the time of entry into legal force and the moment of termination of the contract is determined.
     • Permanentwhose validity period is not defined.
  6. Base: the relationship of the parties to each other.
     • Fiduciary contracts They are distinguished by the presence of special personal relationships and trust. For example, a contract of instructions. If the relations of the parties change, then any side may refuse to fulfill the contract unilaterally.
     • Nefiduciaryinclude other contracts.

  Classification by type of contractual obligations

  1. Foundation: The distribution of rights and obligations between the participants of the contract.
     • Unilateralwhere one side has only rights, and the other only duties. For example, a loan.
     • Bilateral or synallagramaticwhere each party has counter rights and obligations.
     • Third contract agreementsFor which the debtor performs the execution of the contract is not a creditor, but another person.
  2. Base: Home or Secondary Agreement.
     • main contractwhich contains the rights and obligations of the parties on the main subject of the transaction.
     • Additional or Accessorwhich lies in addition to the main and inseparably connected with it. So, a guarantee contract ceases to act, in case the main obligation was executed.
  3. Foundation: Design.
     • Property treatieswho are aimed at receiving or transferring material goods.
     • Organizationalthat is, the formative relations between the participants of the turnover. Among such contracts are allocated:
       1. Preliminary contracts where the duty is fixed to conclude the main contract, and the conditions for its conclusion are consistent.
       2. General agreements, on the basis of which there are later many agreements of the same type, aimed at fulfilling the General Treaty. It is found in insurance organizations when the parties agree on general agreements with the terms of insurance, and then individual insureders receive the policy on the basis of such agreements.
       3. Multilateral agreements in which several participants, for example, comrades or founders, determine the procedure for creating and functioning a partnership or society.
  4. Base: a way of imprisonment.
     • Public contract, in which one person engaged in commercial activities is obliged to provide goods and services to any person who will turn to it. At the same time, all goods and services are provided at the same prices for all those who applied. By entering into such an agreement, the entrepreneur does not have the right to prefer one counterparty to another. It is this type of contract that retail sales or dental services are drawn up.
     • Connection agreement Contains the conditions that are defined only by one side. Usually they are outlined in the established side of the form. The second participant of the contract does not affect the formation of conditions and can only take them or not. Such contracts are often found in the banking sector.

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  Speaking about the various functional capabilities of the standard configuration of the company's accounting on the platform "1C: Enterprise 8", it is difficult not to note the versatility of the use of most of them: With the help of the same type of documents, you can reflect operations with various assets and using various account account accounts . This "universal" can be called the directory of contracts of contractors. But all the advantages of this directory can be appreciated only by correctly configuring the details contained in it. This article is V.N. The Homichev, an independent consultant is based on the author's personal experience on the practical implementation of the Program "1C: Accounting 8" and is devoted to the topic of the right choice of the Requisite of the Directory Treaty of the Agreement, as well as the influence of this choice for subsequent work with the documents of the Bank and Cashier regions.

  Contractants contracts

  Counterparties Contractants contracts Contractants contracts.

  "Treaty" "Treaty" - Maintenance

  With all its apparent simplicity, this "simple", but rather "omnipresent" directory Contractants contractsAs Iceberg, contains a lot of rather important features, 9 out of 10 which is invisible to the user. These features can be both assistants in skillful hands and obstacles in work if they ignore them. Let us try in this article to deal with these two sides of the same medal. "

  Let's start with the fact that the first generation of "1C" programs uses a combination of a reference book in a typical configuration Counterparties and subordinate to him a reference book Contractants contracts. Changes from the editorial board only the composition of the details of the last reference book. The subject of this article is the directory Contractants contracts.

  Was there a "contract"?

  If the transition is carried out with "1C: Accounting 7.7", then it is not particularly complicated, because the user still has familiar "reference points" (about important nuances We will tell such a transition a little lower).

  If the transition is carried out from the program written by the internal service of IT or external performers specifically for this enterprise (in use they are called "self-written"), it is often in such programs such a thing as a "contract contract", 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, the payment of a particular real "paper" contract or other document, the base was often solved by entering a text string. Of course, this form of reflection of binding to a real contract was related to the number of "non-algorithmized", and it could be processed only in the mode of visual control and "pounding" of printed movements by a particular account. From the point of view of ergonomics, this method is hopelessly outdated and obviously is the "in yesterday's" day of the most accounting work process. Not to mention such extremes as manual "paper" accounting, including with the help of tabular editors.

  Therefore, if you are planning to transition to "1C: Accounting 8" with such information systems - carefully read the reference features Contractants contracts In "1C: Accounting 8" in advance, even before the question of transferring data (balance, primary balance) of your accounting to a new system!

  Old familiar with new properties

  "Treaty" for users "1C: Accounting 7.7" - the element is already much more familiar. Therefore, the author repeatedly had to be observed, as when switching to "1C: Accounting 8" experienced "semesokhniks" Masut in his direction hand, they say, "and, it is clear that I know ...". And the directory, this "grown" along with the configuration itself, it seemed to go to another level and participates in solving more serious tasks, so it should be considered very seriously to fill it.

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

  Contract "under the microscope"

  "Treaty" in general and "counterparty contract" in the language "1c"

  The first thing to remember is to be remembered (and especially those who are first in contact with the programs of the 1C family) - this is what any calculation operations with counterparties require a mandatory indication of the contract.

  Let's first consider what we understand under the "Treaty". Even if you do not affect the features of the application of the program "1C: Accounting 8", then we must say:

  • about the contract as about the fact of occurrence civil law relations (We introduce for it the designation "contract - relationship");
  • about the contract as a document (as a rule - in paper form, having signatures and / or prints of the Parties), these relationships by fixing. Denote by its "contract - document".

  If you add a program terminology, then the term "counterparty contract" is added - by the name of the reference book, which allows to reflect the fact of the emergence of a "contract - relationship".

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

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

  In the same article, I want to emphasize that "contractual contracts" (both having a "contract-document" in classical form and having a simple account form, and not having a documentary in general, which is allowed by current civil law as " oral form the conclusion of the contract ") will need to be introduced into information base At the time of commitments in the transfer of goods or products, providing services or payment for these operations. That is, to form the required analytics - the element of the reference book Contractants contractsAn adequate part of the contract relationship. Intentently emphasize - precisely the meaningful part, and not the names of the contract. Why - about this further in the article.

  Moligious treaties

  It should also take into account the huge variety of "relations-relations". We list their approximate and generalized list in the form of a numbered list so that then you can analyze the reference capabilities Contractants contracts With reference to their varieties.

  1. Intention contracts - long-term contracts, within which they may arise both target (and also long-term) treaties and one-time economic relations (purchase and sale, equipment supply, etc.). Such contracts are characterized by the fact that they are only generalizing, framing the intentions of the parties, and do not serve as a source of obligations on mutual settlements. Hence the frequently used name: "Framework contracts".
  2. Long-term contractswithin which the actions of the parties are not periodicBut determined by the contract (at the same time they are not tied to calendar periods, such as months and / or quarters). The subject of such contracts may be, for example, supply / acquisition of goods, products, works, services. Such contracts are characterized by the fact that the state of mutual settlements is indexed and depends on the fact of operations by Parties to the contract (delivery of goods, service provision, etc., as well as payments on them), reflected by primary documents.
  3. Long-term contractswithin which acts act economic activity , operations, calculations c. Someone an established contract periodicity (mostly - once a month). Such contracts are characterized by the fact that regularly every month has obligations on mutual settlements for services (for example, rental service payments, incl. For consumed utilities, on the services of cellular operators, Internet providers, etc.). And they monthly size It can be both fixed and determined by the consumption of services (uneven from month to month).
  4. One-time "contract agreements". They can be decorated in the form of an organization written by the supplier or buyer from the organization of an account on an advance payment, a payment order, invoice for shipped goods, an act of service and so on.

  Each of these generalized varieties of contractual relationships may be presented in different ways in the information base "1C: Accounting 8". If you flexibly use the reference capabilities Contractants contracts, It is possible to significantly improve user convenience for those system operators, which are in some extent responsible for the state of the site of mutual settlements. It is expressed in the fact that the state of mutual settlements can be promptly monitored using standard reports without creating redundant problems to those or other areas of accounting (first of all - the operationalists of the section of the bank and cash register), which is important to reduce the factor of user errors.

  Mal props, yes roads

  So, for beginnings, consider the form of an element of the reference book. Contractants contracts (See Fig. 1) *

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

  Fig. one

  Field Counterparty Definitely determined by the owner of the new element. And depending on how you enter new treaty with a counterparty in the information base (directly in the directory or via the document being formulated), the field Organization Can be filled with "Default" by different data *. Therefore, it is necessary to control the correspondence of the data entered in them with a real "contract-relation" or, more precisely, "contract-document".

  Note:
  * Actually, in case of maintenance in "1C: Accounting 8" Multifferent Accounting (approx. Ed.).

  Pointer 1 Figure 1 It is called up to emphasize the attention of those who lead in the program to multi-mined accounting (accounting for several organizations) and who has a "contract-related" arise between the two organizations belonging to the holding. Even if two copies of this "contract document" fall into the hands of the only user of the information base, two elements of the reference book are formed. Contractants contracts With the "mirror" display of the names of his own organization and counterparty (for one of the copies, one of its own organizations will be the "organization", the second side is "a counterparty", for another instance they "change in places").

  Field Group of contracts It can be filled or staying empty - the nuances of working with hierarchies in this directory we will look at further.

  Name of the Treaty. This field of symbolic values \u200b\u200bis the field of "creativity" of users. How to enter the names of the contracts (bearing in mind their systematization) is the personal matter of the organization / company, which is recorded in this information base. Do I need to use the input template (that is, enter the name according to the agreed rules)? Is it necessary to specify only the number of the contract? Is it necessary to indicate a short sense of the contract (for example, delivery of goods, delivery of products, provision of services, etc.)? All this is the issues of approval between those who first introduce an element of the directory of contracts of contractors to the base and those who will use them! The better they will understand each other in this matter, the less errors and above the level of automation of the processes (however, it is typical for everyone without the exception of the system directories). For example, the instructions of the contract number on the agreed template can help in the rapid search or selection of standard typical configuration tools.

  Pointer 2 Figure 1 shows one of the most important details of the reference element Contractants contracts. This is just the same "smallness", which is initially not perceived seriously formerly confident users "1C: Accounting 7.7", passing to work in "1C: Accounting 8". However, this particular field, being ignored (or rather - left with the value entered by the "default" system itself) becomes an irritation object when working with some other documents, as it is an element of the selection of permissible values.

  Consider the situation on the example.

  Suppose it introduced three contracts for one of the counterparties, and Type of contract Each of them is different ( With supplier, with buyer, other). For convenience, their number is reduced to a combination of identical numbers (see Fig. 2).

  Fig. 2.

  And to demonstrate the built-in selection capabilities Take the document Payment order.

  Figure 3 shows a document with the selected operation. Payment provider. Following the chain of pointers, you can make sure that for selecting in the field Treaty The document algorithm establishes in this case the selection of contracts overlook With supplier, and this selection is not given to the user.

  Fig. 3.

  Accordingly, if the user chooses the operation Return money BuyerIn this case, the system organizes the appropriate selection by the type of contract With buyer (See Fig. 4).

  Note along the way, that in the two cases described, the system takes not only contracts by type With supplier and With buyer, but also both types of intermediary contracts - With a commissioner and With Comitant.

  Fig. four

  If the contract does not concern the purchase and sale operations, then in the directory element Counterparty contracts should choose a type of contract Others. In this case, the operation of the document Payment order It is necessary to choose the appropriate - rota calculations with counterparties. Then the system will select to select again only required contracts - With a view Others (See Fig. 5). Then the system will select only the necessary contracts to select again - overlook Others.

  Fig. five

  Figures 3, 4 and 5 have no more significant moments - the fact that the selection of contracts in the list for choice is carried out not only by the type of contract, but also by pair Organization - counterparty (The owner of the contract), as well as on the selected currency of the contract, the more further than a few more words will be said.

  Thus, the system helps the user in case the same counterparty have several agreements of various types with various own organizations, which are recorded in this information base - in the field of view of the operator (the user-operator's operational Bank) Does not fall unnecessary information. Is it worth saying that all this will work "like a clock" only when when entering the appropriate directory element Contractants contracts Properly selected all the values \u200b\u200bof the fields.

  Of course, all incorrect data in "1C: Accounting", contrary to sometimes emerging opinion, corrected. The only question is how simply being corrected, how much time and effort will have to spend on such a correction. For example, you can "get around" the problem with an incorrectly introduced type of contract by selecting "for the speed" another operation of the same Payment order (For obvious reasons, the example of this "bypass maneuver" is not given). But in this case, the problem will float, for example, at the time of registration, or on the contrary - the implementation of material value or service. And if at this moment I want to finally correct the error - it will be a slightly more time-consuming case, since if Contract Contract Already entered into the document, the system, for obvious reasons, blocks the ability to edit it.

  The choice of the option of mutual settlements depends on the type of contract

  For correct accounting of mutual settlements with counterparties, it is very important to choose the correct value in the field Sets are conducted (See Pointer 3 in Fig. 1). The system provides the ability to choose from two options - Under the contract as a whole and On settlement documents. Recall the conditionally binding classification of contracts given in the subsection "Multidiary Contracts". Obviously, the choice of the second option of the field value is most suitable for the second and third types of contracts, partly - for the first, and little to appear for the fourth. Leaving outside the articles, considering the possibilities of accounting for mutual settlements on settlement documents in detail, we will only dwell on one aspect.

  Accounting for settlements on settlement documents is necessary in order to see information on which of the receipt / shipment documents is paid or on which payment document recorded or shipment of goods, products, services was recorded. This data can be obtained from a working outer statement on specific accounts if the settings of the accounting parameters establishes the possibility of conducting such mutual settlements. However, choosing this, undoubtedly, convenient to detail the method of conducting mutual settlements, try not to complicate the work of the operating systems cash settlements Bank. The fact is that employees of this site have to be attentive to a considerable number of data reflected in payment orders. First of all, this is the sums and payment details of the recipient when sending Payment order outgoing (Submit the consequences of the situation when, concentrating on the choice of a document of mutual settlements, the operating system will send the "round sum" not by the address!). And, in addition, in the field of view (and responsibility) of the operator also the choice Cash Motion Type, and much more. Pour it on the number of bank documents issued daily in a large firm - and get a rather tangible risk area!

  If the selected by the operator Contract Contract Contains an indication of the form of mutual settlements by documents, then this document will be necessary to indicate, otherwise Payment order will not be able to be held. And well, if required document Already introduced in the information base in advance! And if not? After all, it is no secret that accounting only theoretically boasts timely, operational data input, and non-utilization only in the insignificant number of cases - the wines of accounting. Thus, with all the "good intentions", receiving reports on mutual settlements in the context of documents may be a factor in the risk of delaying payment.

  Therefore, a person imparting an element of the reference book Contractants contractsIt is important to calculate not only obvious, but also hidden input parameters based on organizational features of a particular organization.

  Significantly facilitating the situation with the details of mutual settlements, using the possibility of building a hierarchy of the reference elements. Contractants contractsWhat will be discussed in the final part of the article.

  The following section of the article is devoted to another set of fields of the reference book. Contractants contracts, just as reviewed just the field included in the requisite group Maintaining mutual settlements. It is necessary for their detailed consideration because in practice there are a large number of errors energized from misunderstanding the relationship of several objects of the system and the organizational aspect of implementation.

  How to avoid cunning "conditional units"

  This section will be discussed in this section. Contract contract - currency and Calculations in conditional units (In Figure 1, they are indicated by the pointer 4).

  Obvious at first glance, in practice, they are often used as their name treats the user, although it does not quite consistent with what is, so to speak, "Slang" program "1C: Accounting", and not in the first generation. In "1C: Accounting 7.7" such a combination of requisites has already been used, and even more so eliminates the incorrect use of their former "experienced" users of this program, which in "1C: Accounting 8" repeat the previous errors.

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

  So. Props Currency By itself, it usually does not cause any problems. For the rarest exception, users understand that here you should specify the currency in which the "contract-document" is determined the cost of the subject of the contract. However, in the "contract-document", as well as in the "contract relationship", the definition of the currency is not limited to this. Determined by I. currency payments, that is, than one of the parties to the contract will be paid for the goods received, products, work or services (the situation with barter as a derivative of two oncoming flows of purchase and sale relations in this article we do not consider).

  Here, fully comes into their own rights "tandem" of details - Currency and Calculations in conditional units.

  At this point, one of the meanings of the term "conditional unit" as an expressant of the monetary equivalent, which, in the memory of Russian accountants, often performed in the memory of Russian accountants, began to work in the user's consciousness of the User, which in the memory of Russian accountants often performed the world currencies, especially in the turbulent time of the 90s, When the curve currency currency currencies resembled the cardiogram of the patient arrhythmia of the heart (which, alas, is repeated in our day). Then the so-called "conditional unit" ("U.E.") reversed with its relative stability determined by the parties to the contract. Moreover, "conventional units" can, in fact, be called such a currency-specific calculations on a contract as "USD at the rate of the Central Bank + 5%", "EUR on the course" N-Bank "or even" a unit of a bivarny basket ". With technical point of view (from the point of view of their application in the program "1C: Accounting 8") the difference between such currencies from the "normal" will only be that changes in these "artificial" currencies The user will be able to maintain manually, whereas "normal" You can update automatically.

  Thus, absolutely natural will be such, for example, filling the reference book CurrenciesWhat is shown in Figure 6.

  Fig. 6.

  The author of this article on numerous (alas!) The examples had to make sure that part of users perceives the checkbox Calculations in conditional units As a certain belonging to such "artificial" currencies, as a result of which the currencies are completely wrong with the currency (for a given case) such "U.E." are introduced.

  But this the checkbox carries a completely different meaning.. And it is connected with the fact that "laid in the program" regarding the application of non-cash accounts (51 and 52) and certain subaccounts of calculations with counterparties.

  Consider the options for combinations of values \u200b\u200b(states) of details Currency and calculations in conditional units. There are only three of them. A. The cost of the contract is expressed in rubles - The easiest option. It is clear that at the same time calculations under the contract can not be carried out in a different currency, except for the same rubles (therefore checkbox Calculations in conditional units not available). Therefore, with non-cash calculations, the account 51 will be used, and the algorithms of payment documents will check the currency of the account of the account chosen in the field Accounting account (bu). He, in turn, must correspond to the selected settlement account of the organization (see Fig. 7). In addition, such a combination must be consistent with the accounting accounts with counterparties, which have no sign of currency accounting in terms of accounts (see Fig. 8). How to configure such accounts for the default substitution, will be marked at the end of this article.

  Fig. 7.

  Fig. 8

  B. The cost 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 currency of regulated accounting (rubles). With the only reservation that in this currency the organization can open a bank account (of course, in this case there are absolutely artificial "U.E." is unlikely to apply). From the point of view of payment documents, the system will check the compliance of the currency of the contract Accounting account (bu) and allow you to choose as bank account only those accounts that are open not in rubles (See Fig. 9). And as accounts for calculations with counterparties, accounts should be selected with a sign of currency accounting, for which the program defines the corresponding calculation algorithm - with the revaluation of currency residues (with the exception of received or paid advances) at the end of the month, the document Closing of the month (See Fig. 10).

  Fig. nine

  Fig. ten

  B. The cost of the contract was appointed in currency(this time - anyexcept the currency of the regulated accounting, of course), but payments under the contract are provided just in rubles - This is exactly the same, sometimes causing difficulties, option. It is exclusively for such a case that the position is intended. established Flag Calculations in conditional units! The reaction of payment documents at the same time corresponds to the one that is given in the variant BUT. But the choice of accounts of mutual settlements with counterparties in this case should be the one indicated in Figure 11.

  Fig. eleven

  Counterparties - in order - become!

  The importance of use for calculations with the counterparties "Right" (obviously stipulated by the algorithms of the program) accounts and subaccounts of settlements with counterparties is difficult to overestimate, although it is in this area that the complete user chaos is usually created. It is understandable - it is here that it is more difficult for everything to break down in the heads (sometimes since the time of the Soviet accounting) stereotypes, especially since the inconsisions of calculations with counterparties were less affected by innovations with changes in account plans. However, the principle "will not arrive with its habit" in this case can play the same role as neglecting the knowledge of the traditions of indigenous peoples when traveling to the exotic country. Not that I wanted to compare "1C: Accounting 8" with the territory of residence far from civilization of the Mumba-Yamba tribe, but certain respect for what has already been laid in this economical and universal typical decision, at a minimum, reasonably. At least, so that later before the loss of tranquility, do not look for an answer to the question: "Why does this damn program displacing the remnants under the contract?".

  And here we are closely faced with what is a great advantage of the program. The configuration of the program is that "Konk-Gorboon", taking the ones, you can get better advantages and not to fall into the case of working with the program in an endless series of traditional Russian issues "Who is to blame" and "what to do" (especially if the last question arises before The most surcharge).

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

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

  Judge yourself. If, for example, the introduction of documents of the receipt or implementation of TMC or services at the enterprise is precisely accounting - this is still Polbie. There is hope that an accountant operator or puts it, or check the introduced wiring for compliance with the accounting "spirit and letter".

  And if the organizational workflow in the enterprise is built in such a way that such documents are administered by managers to whom the Accounting Slang of Accounts of Accounts of UNDERS, as well as the language of the same tribe "Mumba-Yumba"? It is for such a case in the user settings that the checkbox is introduced. Hide account accounts in documents!

  Yes, but we hid them for the manager. So what? Does it save us from entering the accounts of mutual settlements at all?

  Although! The accounts will have to enter or even correct what is significantly more difficult ...

  Therefore, it is best in advance, before entering the first documents to the program, structure the reference book Counterparties (Set the desired hierarchy) and determine the necessary calculations for the counterparties for groups. It is necessary to mention this because of the calculations even in a clean new working information base may be little, since many accountants like to use not subaccounts of accounts 60 and 62, but a subaccount of accounts 76.

  If you consider that the directory Counterparties When conducting a multi-profit accounting is one for use by all its own organizations, the task of setting the register Accounting accounts with counterparties It becomes even more significant.

  In order not to go into unnecessary comments, the author invites you to study Figure 12, on the example of which it is shown how to solve the problem of the usual use of accounts. It remains to add that this setting should be accompanied by organizational measures so that the operators (whether accountants or managers) have used strictly defined group folders when working with certain categories of counterparties. Then the task was successfully described, marked earlier in the article - the right choice of subaccounts of calculations with counterparties at various options combinations of the currency of contracts and the currency of payment on them.

  Fig. 12

  The convenience of detailing mutual settlements as a result of the use of the structure

  And the last thing I would like to tell on the topic of using a reference book Contractants contracts. And in this, and in the previous article it has already been mentioned that relations-relationships may be different, and even led their conditionally generalizing classification.

  If you organize any of the "contracts" and even each of the "relations-relations" of a "input control", "sorting" (at least four conditional varieties), then you can get amazing results for the convenience of getting the final data.

  Let's look at a few examples.

  If we have a type 3 agreement, which is characterized by the existence of a common long-term contract and issued in its framework monthly, calculated in fact, amounts of services rendered, that is, two options for reflecting such a contract. Both are convenient from the point of view of receiving both common movements and results by mutual settlements, and in terms of detailing these mutual settlements (let's say, by months).

  One of these options is to use when entering a new contract in the information base of the option of mutual settlements on documents. But above, we have already discovered - this convenient option can lead to difficulties for the operations of the banking / cash transactions. Solving this problem "without loss" maybe such an organization of a reference book Contractants contractswhere the main contract is introduced in the form of an element group (generalizing), and the calculation documents for each month - in the form of actually ending elements of the reference book (see Fig. 13).

  Fig. thirteen

  With this setting, the work of operations on banking operations is significantly facilitated (which significantly reduces the risk of their errors), but it does not lose the possibility of obtaining information on calculations in any - generalized and detailed - forms. Consider its capabilities on the example options for setting up a standard report. Broadcase statement. In the event that in the setting (Fig. 14), the user chooses the type Elements, he gets the opportunity to see detailed calculations for months, if chooses Only hierarchy - He sees only the overall state of mutual settlements on this contract as a whole. If it is selected HierarchyThe user will see both options at the same time - both shared and detailed.

  Fig. 14.

  Another "little trick" using a reference hierarchy Contractants contracts It will help to cope with the other, a rather typical situation.

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

  But how to deal with situations when "contract-document" has a two-way character? Take, for example, lease agreement. The whole contract reflects that, for example, an organization BUT Rens from counterparty B. A certain block of industrial premises. And in this case the relationship with B. O. arise BUT As with the supplier. But in the text of the contract there is a separate small item, which states that if the lease will need to be repaired, the landlord will produce it with its own forces, after which it will expose to the tenant account for work done. In this case, an oncoming situation inevitably arises when a separate point of the contract means other relations in which B. Speakers before BUTalready as a buyer.

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

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

  The entire lease agreement can we arrange as an element group (see Fig. 11). And already within this group, you will need to create two end elements of the reference book - separately on the relationship With supplier and separately on the relationship With buyer. Thus, we solve and the task of using full-time configuration documents, and the task of detailing mutual settlements upon receipt of standard reports (for example, a report Analysis of subconto). A similar scheme can also be applied with a contract providing for barter calculations.