Alas, not all contractors fulfill their obligations on time. In the event of a delay in payment, the owed company has the right to impose a penalty on the total amount of unfulfilled obligations, which is calculated at the refinancing rate or in accordance with the current agreement.
It is necessary
- - the total amount of debt;
- - the number of overdue days;
- - the rate of refinancing of interest.
Instructions
Step 1
Usually, the amount of the penalty that the partner must pay is calculated as a percentage of the amount owed for each day overdue (Article 330).
Step 2
The formula for calculating the penalty comes down to determining the amount owed, multiplied by the rate of interest in interest and the number of days of delay in payment.
Step 3
In order to determine the penalty interest, the accountant needs to determine the amount of debt, including value added tax. Then determine the start and end date of the delay in payment. The start date is the day following the day when, according to the contract, your goods or services were to be paid for. The end of the period is the actual fulfillment of settlement obligations (payment of debt).
Step 4
The penalty rate is determined by the signed agreement. For example, if the contract specifies 0, 1% of the total amount for each day of stitching or 30 rubles, they are guided by this agreement. In the absence of such a clause, interest is charged at the refinancing rate, in accordance with the norms of the civil code.
Step 5
When calculating the refinancing rate, keep in mind that it is annual, so when calculating the penalty for one day, write 360 days in the denominator. Then multiply the penalty for one day by the total number of days overdue.
Step 6
If the delay concerns a non-monetary obligation (in case of delay in construction, etc.), the penalty is charged only if it is stipulated by the contract and is imposed on the total price of work under the contract. If there is a delay under several contracts, the calculation is carried out for each of them, summed up and the total amount of the penalty is found.
Step 7
After calculating the penalty interest, claims for unfulfilled obligations are sent to the partner by registered mail with a notification, and if he does not react to them in any way, the company has the right to file a claim in court to bring the unscrupulous partner to justice and demand the amount of the debt from him.
