Most retail stores have sample items on the shelves. In perfumery stores, for example, there are so-called "samples" that cannot be sold. However, they cost a certain amount, and therefore their purchase and expense must be reflected in the accounting documents.
Instructions
Step 1
Product samples can be donated to sales agents, or simply displayed on the shelves. In the accounting of the company, such samples should be reflected on account 41 "Goods", and for them you need to open a separate subaccount.
Step 2
The transfer of free samples on the invoice for the release of materials to the side should be processed in the form NM-15. Expenses in the form of the cost of donated samples for accounting purposes are recognized as other expenses. In accounting, reflect other expenses on the debit of account 91 "Other income and expenses", subaccount 91-2 "Other expenses", in correspondence with the credit of account 41 / samples.
Step 3
If product samples are not transferred to other persons, but are written off for tasting, for example, then issue an invoice in the form of TORG-13 for the internal movement of goods. It is signed by the storekeeper and the seller or another person who will give out samples of the goods to the visitors of the store for the purpose of tasting them. Writing off used products from the accountable person who conducted the tasting, as well as from the goods accounting account, is carried out on the basis of a separate act with mandatory details.
Step 4
Now the next step is to figure out how to reflect write-off of samples for tax purposes. Unfortunately, outsourced sample costs are not recognized for tax purposes and cannot reduce taxable profits as they are not classified as advertising costs. Expenses for tasting are recognized in the period when they were incurred and are normalized advertising expenses for the reporting (tax) period, if their amount does not exceed 1 percent of sales proceeds.
Step 5
The Tax Code provides for the calculation and payment of VAT on donated goods, therefore samples also fall under this category and tax on them must be paid based on the cost of similar products.
Step 6
When transferring samples to the side, documents for the transfer of samples of goods are drawn up in accordance with the agreement with the future buyer. This can be either a contract for the supply of samples of goods or a preliminary contract. In addition, the transfer of samples can be carried out without concluding an agreement - it is enough to draw up all the other primary documents for the transfer and receipt of samples. In this case, the seller should state the justification for such a transfer in internal documents.
