In accordance with the letter of the Ministry of Finance No. 03-03-06 / 1/157 dated 19.03.2007, it is possible to take into account the cost of delivery of goods in the tax prime cost, provided that it is included in the price of the goods, and the buyer reimburses the supplier for the cost of these services. The calculation of the price of goods, taking into account delivery, is carried out as follows
Instructions
Step 1
Include in the supply agreement concluded with the buyer a clause on the obligation to deliver the goods and on the inclusion of its cost in the price of the goods.
Step 2
To economically justify the cost of delivery costs, make a calculation-calculation for transport services included in the price of the goods delivered. Such a calculation is necessary if the delivery is made by our own transport.
Step 3
Calculate the cost of delivery per 1 km of run or 1 ton of transported cargo. Include in it the costs of the driver's wages with accruals, the cost of fuels and lubricants, vehicle depreciation, general business expenses. Approve the cost estimate with your supervisor.
Step 4
Timely revise the calculation of the cost of delivery when its components change: an increase in prices for fuels and lubricants, an increase in the driver's wages, etc.
Step 5
If the goods are delivered to the buyer by hired transport, documents issued by the transport company will be suitable as a justification for the costs: contract, invoice, invoice. If the organization is not a value added tax payer, the price of the goods must include transport costs with input VAT. If the organization is a VAT payer, when calculating the price of the goods, the amount of incoming tax is excluded from the cost of hired transport and is "wound up" when the goods are shipped to the buyer for the total cost of the goods, including delivery.
Step 6
Calculate the amount of transportation costs for the delivery of the order by multiplying the cost of delivery according to the calculation by the number of kilometers traveled by the car or by the mass of the delivered cargo, if the delivery is made by your own transport. Determine their cost according to the documents of the transport company, if the goods are delivered by hired transport.
Step 7
Determine the cost of the item being shipped by multiplying its price by the quantity. Add to the received figure the cost of services for the delivery of this order.
Step 8
In order not to separate the shipping costs on the invoice as a separate line, divide the total cost of the order, including shipping costs, by the quantity of the item, getting the price of its unit, taking into account the cost of shipping. Fill in the resulting figure in the "Unit Price (excl. VAT)" field on the invoice and calculate the total cost of the order. Increase the received order value by the amount of VAT, if the organization is its payer.
Step 9
If you need to deliver goods of different value to the buyer on one flight, distribute the transportation costs in proportion to the value of each product in this order, and then include them in the price.
