Entry security transactions. Rules and accounting for securing applications and contract execution
Participation of an organization in tenders held both for state and municipal needs (public procurement) and for commercial companies is one of the ways to conclude contracts. Organization of tenders allows solving a number of economic problems. First of all, this contributes to the identification of bona fide partner organizations on the market, performing work responsibly and efficiently, as well as the conclusion of contracts at real (not inflated) prices. For the contractor, the conclusion of a contract based on the results of the auction is a guarantee of ensuring long-term orders, stability in business activities, and a positive image in the market.
The possibility of concluding an agreement by holding an auction is provided for in Ch. 28 "Conclusion of an agreement" of the Civil Code of the Russian Federation. In particular, in Art. 447 of the Civil Code of the Russian Federation established that in such a case an auction or competition is held and the contract is concluded with the person who won them, that is, with the one who offered the highest price at the auction, and the best conditions for the competition.
Directly the requirements for the organization and the procedure for holding tenders are established in Art. 448 of the Civil Code of the Russian Federation. For example, a notice of the holding of an auction must be given by the organizer at least thirty days prior to its holding. And if the subject of the auction is only the right to conclude a contract, the notice of the upcoming auction must indicate the period provided for this.
Bidding takes place in the form of an auction or competition, which can be open or closed. In the first case, any person can participate, in the second - only persons specially invited for this purpose. At least 30 days before the start of the auction, the organizer notifies of the time, place, form, subject and procedure for their holding, including the registration of participation in them, the determination of the person who won the auction, and also informs about the initial price ...
In Art. 448 of the Civil Code of the Russian Federation provides for a unilateral refusal by the organizer of the auction to conduct them: for an auction - at any time, but no later than three days before the date of its holding, and for a competition - no later than thirty days before its holding. In case of refusal, the organizer of the open auction is obliged to compensate the participants for the actual damage they have suffered, if such refusal occurred in violation of the specified terms. But the organizer of a closed auction or tender is obliged to reimburse the participants for real damage, regardless of how long after the notification was sent, his refusal to bid followed.
Usually, in order to participate in a tender, participants need to provide a tender security. Basically, a deposit or a bank guarantee serves as a security for the tender application.
The condition for the participant to make a deposit (amount of money) is provided for in paragraph 4 of Art. 448 of the Civil Code of the Russian Federation. The deposit is returned to the applicant in two cases (clause 4 of article 448 of the Civil Code of the Russian Federation): if the auction did not take place and if the auction was not won by him. With regard to the participant who won the auction, it was established that the amount of the deposit made by him is counted towards the fulfillment of obligations under the contract, subject to its conclusion (paragraph 2, clause 4, article 448 of the Civil Code of the Russian Federation). If the winner of the auction evades signing the protocol on the results of the auction, then he loses the deposit. If, for any reason, the organizer of the auction evades signing the contract, then he is obliged to return the deposit in double amount, as well as to compensate the winner for losses caused by participation in the auction, in the part exceeding the amount of the deposit (clause 5 of Art. 448 of the Civil Code of the Russian Federation).
Also, in order to ensure the seriousness of the participant's intention, in addition to the deposit, the auction may provide for a condition on the acquisition of a bank guarantee by him. Usually, it defines the amount of money that is paid by the bank to the customer under the conditions established for the case of the loss of the tenderer of the deposit paid (Article 448 of the Civil Code of the Russian Federation). For example, the guaranteed amount is paid:
- if the participant withdraws his tender application during its validity period;
- if the inaccuracy of the information contained in the tender application was revealed;
- if, through the fault of the participant, the contract (agreement) between him and the customer was not concluded within the prescribed period.
If the tender application is secured with a bank guarantee, the question of returning the deposit to the winner after the conclusion of the contract is removed.
Accounting
The participant's expenses related to the tender (payment of the fee for participation in the tender, the purchase of tender documents, the purchase of a bank guarantee, etc.), in accounting before the announcement of the results of the tender, are initially recorded on account 97 "Deferred expenses" as expenses incurred in connection with the upcoming sale of goods, performance of work, provision of services. If the participant is recognized as the winner, these costs are recognized as direct costs under the contract and are written off to the debit of expense accounts. In case of loss, all costs associated with the preparation of tender documents are recognized as other costs and debited to account 91-2 "Other costs" in the month of the announcement of the results of the tender.
Note that the deposit made by the participant does not apply to the above expenses. Until the announcement of the results of the tender (until the return or offset against the fulfillment of obligations under the contract), these amounts cannot be recognized as an expense (clause 3 of PBU 10/99), since the deposit performs a security function - it certifies the fact of intention to conclude an agreement. Therefore, it is more correct to reflect the amount of the deposit made on the debit of account 76 "Settlements with different debtors and creditors", the subaccount "Settlements on the deposit", and the credit of account 51 "Current account".
To recognize all costs associated with the auction, the organization must documentarily confirm not only the payment of the participant's fee, the issuance of a bank guarantee and the amount of compensation to the bank, but also the fact of participation in the competition.
In case of a negative result, the amount of the refundable deposit is reflected in the accounting by reverse posting: Debit 51 Credit 76. In case of a positive result, the deposit is also returned to the winner and is reflected in the accounting registers with similar entries.
If the deposit is returned to the applicant in a double amount (clause 5 of article 448 of the Civil Code of the Russian Federation), then the amount exceeding the amount of the deposit paid is recognized as other income (clause 2 of PBU 9/99). Debit 51 Credit 91-1.
Tax accounting
Bidding is one of the most effective forms of concluding transactions, which guarantees their maximum transparency and maximum benefit for both parties. This applies to both organizers and participants. In some cases, the contract can be concluded only through participation in the procurement procedure through tenders, for example, when it comes to buyers: municipal unitary enterprises, government agencies, state corporations.
Modern auctions are conducted in a convenient electronic form on online electronic platforms. There is no need to leave the office to track the trades and their results. The first question for the company's accountant is how to account for the amounts that ensure participation in an electronic trading procedure: an auction or a tender.
Electronic bidding and their support
Civil Code of the Russian Federation, in particular Art. 447-1, allows you to conclude a sale and purchase agreement, a lease agreement, a work contract, the provision of services at an auction. Bidding with the participation of state organizations and municipal unitary enterprises is regulated by Federal Law No. 44 dated 05-04-2013, and a number of other regulations.
Bidding in the form of an auction assumes that the highest bidder wins, and bidding begins at the initial minimum price specified in the ad. Participants in the auction will gradually increase the price of the lot until a winner is revealed. The auction, organized as a competition, is won by the participant offering the best conditions. The announcement indicates the maximum possible price. The competition is held with the participation of a competition committee formed in advance. Participants of the competition submit individual projects to the commission, the most economical and creative one is selected.
The bidding must be secured. The security amount for the organizer of the auction is a guarantee of participation in them. The amount is determined by the organizer.
Tenders and auctions are provided (according to the text of the Federal Law No. 44, Art. 44):
- bank guarantee;
- cash.
When trading on an electronic platform, the participant's personal account and funds on it are blocked. As part of public procurement, according to Federal Law No. 44, special accounts are opened not on an electronic platform, but in a bank. The list of banks is determined by the order of the Government-va No. 1451-r of 13-07-18.
The security amount is refunded in the following cases:
- according to the results of the competition or auction, the participant was not recognized as the winner;
- the auction was canceled at the initiative of the controlling body, organizer;
- the participant decided not to participate in them, or was withdrawn from the auction, turned out to be the only supplier, for example, during a public procurement.
If the participant is recognized as the winner of the auction, but refuses to conclude the contract that was the subject of the auction, the security deposit will not be refunded.
Accounting for security payments
Security payments are reflected in accounting using account 76, to which it is recommended to open a subaccount "purchases". The amount of collateral is simultaneously reflected on the off-balance sheet account 009. Expenses for using the electronic platform can be reflected in accounts 20, 26, 44, etc.
Postings:
- Dt 76 CT 51- the security payment has been transferred.
- Dt 009
- Dt 51 Kt 76- the security deposit has been returned.
- Dt 009- the collateral amount has been written off.
If special bank accounts are used when accounting for security payments, it is advisable to generate transactions involving account 55. Many organizations participating in electronic trading use this BU account when working directly with the personal account of the electronic platform.
Postings:
- Dt 55-sv. CT 51- transfer of funds to a special account (personal account).
- Dt 55-bl. CT 55-sv- blocking of funds in the amount of the security deposit on the application.
- Dt 009- the amount of collateral is fixed.
- Dt 55-sv Kt 55-bl.- the security deposit is unlocked.
- CT 009- the collateral amount has been written off.
- Dt 51 Kt 55- funds were transferred to the current account.
Account 55 can be opened subaccounts "electronic platform", "trading", etc. When forming internal transactions using subaccounts, the blocked funds and free funds are separated.
If the winner does not want to fulfill his duties, avoids concluding a contract, the cash security is transferred to the customer - Dt 91-2 Kt 55 (76). In this case, if there was a bank guarantee, an internal wiring is made Dt 76 (customer) Kt 76 (bank)- the debt is paid off by the bank, and then the winner pays off with him: Dt 76 (bank) CT 51.
Costs of securing electronic trading
In a broad sense, ensuring participation in trading on electronic platforms is not limited only to the security deposit as such. The firm bears the necessary costs, without which participation in the auction is impossible. They must be correctly reflected in accounting, also guided by the norms of the Tax Code of the Russian Federation.
Let's consider the most common correspondence of accounts. The services of the electronic platform as costs associated with the preparation of tenders, for the purposes of NU, can be deducted for VAT, if there is an invoice and the provisions of Art. 172 of the Tax Code of the Russian Federation. Based on bank documents, an act and an invoice from an electronic operator, accounting entries are made:
- Dt 76 (60) CT 55- the electronic platform has withdrawn the amount for services.
- Dt 26 (20, 44, etc.) Kt 76 (60)- the amount of e-mail services sites (excluding VAT).
- Dt 19 Kt 76 (60)- VAT is fixed on the amount of e-mail services. playgrounds.
According to the organizers, such expenses are classified as other expenses related to production and sale, by type (Article 264 of the Tax Code of the Russian Federation). An entry is made in the BU Dt 91-2 CT 60 (76).
A bank guarantee, as one of the types of bidding security, bears a reimbursable nature. Commission is reflected by postings:
- Dt 91-2 CT 76 (60)- the bank commission is fixed.
- Dt 76 (60) CT 51- the bank commission was paid from the current account.
On a note! The payment of the security deposit is not taken into account for the purposes of taxation, in income and expenses in calculating the base for income tax, VAT until the winner is determined. Then he can receive a deduction for VAT, if the amount is an advance payment (payment) for participation in the competition and the subject of the auction was the conclusion of the contract. A similar principle applies when calculating income tax.
The acquisition is reflected under Dt 97, from the credit of accounts with suppliers. In this case, the medium, the disk, if it is highlighted in the documentation, is immediately written off to costs - Dt 20.26, 44, etc. CT 60 (76). An electronic key, a certificate, the cost of warranty service are written off evenly, for the entire period as long as the key is used (usually a year) - Dt 20,26,44, etc. CT 97.
The main thing
- Accounting for providing the opportunity to participate in electronic trading, deposits are carried out on account 76 or on account 55, using subaccounts.
- The use of account 55 is exceptional when it comes to public procurement in accordance with Federal Law No. 44.
- To strengthen control over the movement of funds, the off-balance account 009 is used.
- Other costs ensuring participation in the auction are taken into account by standard accounting transactions, in accordance with the recommendations for the use of the Chart of Accounts, taking into account the provisions of the Tax Code of the Russian Federation.
- Accounting entries depend on the stage at which the application is located, the results of the auction, and the form of ensuring participation in them.
In order to conclude an agreement with a potential business partner, companies sometimes have to take part in tenders (competition, auction, tender). In this case, certain costs arise, you have to make a deposit or other security. Meanwhile, the results of the competition are unpredictable, and as a result, the desired contract may not be concluded. How can I account for my expenses?
When and how auctions are held
State and municipal procurement
Most often, companies become bidders in the form of a tender or auction if they want to become participants in the placement of orders within the framework of the requirements of Federal Law No. and municipal needs "with the aim of further concluding a state or municipal contract (with state bodies, governing bodies of state extra-budgetary funds, with local government bodies or with state institutions and other recipients of budgetary funds) or a civil law contract with a budgetary institution.
In accordance with Law No. 94-FZ, customers are not entitled to charge participants for participation in tenders and auctions, with the exception of payment for the provision of tender documentation in the prescribed cases. In particular, customers do not have any obligations to pay for the cost of services for placing orders from a specialized organization, which it provides to a state or municipal customer on a contractual basis (Letter of the Ministry of Economic Development of Russia dated 09.15.2011 N D28-376).
However, the customer and the authorized body may establish a requirement to deposit funds as security for an application for participation in a tender or auction, and then such a requirement equally applies to all participants in the placement of the corresponding order and is indicated in the tender documentation or in the auction documentation.
The participant can independently choose one of the following security methods:
- an irrevocable bank guarantee issued by a bank or other credit institution;
- surety agreement;
- transfer to the customer as a pledge (including in the form of a deposit or a deposit).
Providing security is not required only if the winner of the tender or auction - or the participant with whom the contract is concluded - is a budgetary institution.
If the winner of the competition or auction (as well as the "second in line" participant in the event of the winner's refusal) evades the conclusion of the contract, the funds contributed by him as security for the application for participation in the competition will not be returned.
In other cases, for example, if the customer refused to hold a tender or auction, if the application was received late (after the end of their admission), if the participant was not allowed to participate in the competition or auction or did not become the winner, the security amount must be returned to him. Refunds are also made after the conclusion of the contract with the winning bidder (or, if he refused, with the bidder who was assigned the second number according to the results of the tender or who made the penultimate offer on the price of the contract at the auction).
Electronic auctions
An open auction in electronic form is provided by the operator of the electronic platform on the website on the Internet. In particular, the operator of the electronic platform accredits participants in the placement of an order for a period of three years and ensures that they open an account for conducting transactions to ensure participation in open auctions in electronic form.
The participant in the placement of the order has the right to dispose of the funds on his account to carry out operations to ensure his participation in open auctions in electronic form, but only to the extent that it has not been carried out. The operator makes such blocking in relation to funds in the amount of the security of an application for participation in an open auction within one hour from the date of receipt of such an application from a participant. If the application is returned or the participant withdraws his application himself, the operator stops blocking funds in his account within one business day from the day of return or receipt of notification of the withdrawal of the application. In addition, the blocking of transactions is terminated if the participant did not take part in the open auction or if his application is recognized as not complying with the requirements (within one business day after the day the protocol of the open auction is posted on the electronic platform).
When the auction has successfully taken place and a contract is concluded with the winner, within one working day from the date of its conclusion, the operator of the electronic platform stops blocking transactions on the accounts of all auction participants. The operator deducts money from the account of the participant with whom the contract is concluded as a payment for participation in such an open auction in the amount determined by the results of the selection of operators of electronic platforms.
If a participant avoids concluding a contract, the operator stops blocking transactions on his account and transfers the previously blocked funds to the customer, and also debits funds from the account of such a participant in an open auction as payment for participation in an open auction.
As emphasized in the Information message of the Ministry of Economic Development of Russia "On the completion of the examination of operators of electronic platforms", the fee for participation in an open auction in electronic form, in accordance with Ch. 3.1 of Law N 94-FZ, on selected electronic sites, it is charged only from the winner of the auction (the person with whom the contract is concluded) and cannot exceed 3,000 rubles.
The very fact that a participant submits an application for participation in an open auction in electronic form confirms his consent to write off the funds in his account opened for conducting operations to ensure participation in open auctions in electronic form as a payment for participation in this auction.
Open tender for the right to conduct a statutory audit
In a similar manner, tenders are held in the form of an open tender to conclude an agreement for the mandatory audit of accounting (financial) statements. An agreement based on the results of an open tender must be concluded by organizations in whose authorized (pooled) capital the share of state ownership is at least 25%; public corporations; state-owned companies; state unitary enterprises; municipal unitary enterprises.
Procurement by public corporations, unitary enterprises, autonomous institutions and certain other legal entities
On January 1, 2012, the Federal Law of July 18, 2011 N 223-FZ "On the procurement of goods, works, services by certain types of legal entities" came into force, which regulates the procurement procedure:
- state corporations, state-owned companies, natural monopoly entities, organizations engaged in regulated activities in the field of electricity, gas supply, heat supply, water supply, sewerage, wastewater treatment, disposal (burial) of solid household waste, state unitary enterprises, municipal unitary enterprises, autonomous institutions, as well as business companies, in the authorized capital of which the share of participation of the Russian Federation, a constituent entity of the Russian Federation, a municipal formation in aggregate exceeds 50%;
- subsidiary business companies, in the authorized capital of which more than 50% of shares in aggregate belong to the above legal entities, as well as, in turn, their subsidiary business companies.
In addition, only as a result of a competition or auction can be concluded lease agreements, gratuitous use, trust management of property and other agreements providing for the transfer of rights in relation to state or municipal property. In this case, you need to be guided by the Rules approved by Order of the FAS Russia dated 10.02.2010 N 67.
Other cases of bidding
The need to conduct tenders is regulated in a number of other cases. So, in accordance with Art. 31 of the Federal Law of 07.07.2003 N 126-FZ "On Communications" only on the basis of the results of the auction (auction, tender) a license may be issued for the provision of communications services if:
- the communication service will be provided using the radio frequency spectrum, and the state commission on radio frequencies will establish that the radio frequency spectrum available for the provision of communication services limits the possible number of communication operators in a given territory;
- there are limited resources of the public communication network on the territory, including a limited numbering resource, and the federal executive body in the field of communications establishes that the number of communication operators in this territory should be limited.
In addition, in accordance with paragraph 3.3 of Art. 14 and clause 5.1 of Art. 19 of the Federal Law of 13.03.2006 N 38-FZ "On Advertising" only on the basis of bidding (in the form of an auction or competition) contracts can be concluded:
- for the provision of services for the distribution of television advertising on federal TV channels with state participation;
- for the installation and operation of an advertising structure on a land plot, building or other real estate that is in state or municipal ownership.
Competitions are also common in construction (for example, competitions for the creation of architectural projects (clause 4 of article 3 of the Federal Law of 17.11.1995 N 169-FZ "On architectural activities in the Russian Federation"), for the development of architectural projects and design documentation for housing construction (Federal Law of 24.07.2008 N 161-FZ "On Assistance to the Development of Housing Construction")).
General norms of civil legislation
The very possibility of concluding an agreement at the auction with the person who won them is provided by the Civil Code of the Russian Federation. It also (Articles 447 - 449 of the Civil Code of the Russian Federation) establishes general requirements for trading.
Auctions and competitions can be open or closed. Any person can participate in an open auction and open tender; only persons specially invited for this purpose participate in a closed auction and a closed competition.
According to paragraph 4 of Art. 448 of the Civil Code of the Russian Federation, bidders make a deposit in the amount, time and procedure specified in the notice of bidding. If the auction did not take place, the deposit is refundable; the deposit is also returned to persons who participated in the auction, but did not win it.
The amount of the deposit paid by the person who won the auction, when concluding an agreement with him, is offset against the fulfillment of obligations under the concluded agreement. But if this person evades signing the protocol on the results of the auction, which has the force of an agreement and must be signed on the day of the auction or competition, the deposit he made remains with the organizer of the auction. If, however, not the winner, but the organizer of the auction evades signing the contract, he is obliged to return the deposit in double amount, as well as to compensate the person who won the auction for losses caused by participation in the auction, in the part exceeding the amount of the deposit.
Accounting for ensuring participation in tenders
In order to correctly reflect the transactions associated with participation in the bidding, the company-competitor, it is necessary to clearly differentiate all arising payments and obligations. After all, they have a different nature and, accordingly, should be reflected in different ways.
If a deposit is paid
The deposit paid by the bidder, in most cases, is subject to refund or offset against the fulfillment of obligations under the concluded agreement. It is held back only if the winner, with whom the contract is to be concluded, evades its conclusion. That is, the deposits made to participate in the auction play the same security function as any other deposit. Therefore, they are to be recorded as accounts receivable from the organizer of the auction. It is impossible to include the amount of the deposit in the composition of expenses at the time of its introduction, this contradicts the requirements of clause 3 of PBU 10/99.
To take into account the deposits made, it is advisable to use account 76 "Settlements with different debtors and creditors", to which a separate subaccount should be opened for these purposes. The deposit is reflected in the debit of this account in correspondence with the credit of account 51 "Current accounts".
If the deposit is returned to the participating company, the accounting simply makes a reverse entry on the debit of account 51 and the credit of account 76.
When a company wins the auction, but refuses to conclude an agreement (contract), the amount of the withheld deposit must be included in other expenses and written off to the debit of account 91 "Other income and expenses", because, in fact, it becomes a penalty for failure to fulfill the obligations of the organization. winner (example 1).
Example 1.
The company took part in the tender, according to the terms of which it needs to transfer a deposit of 300,000 rubles. She won the tender, but refused to conclude the contract, in connection with which the deposit was withheld by the organizer of the auction (customer).
Transactions are reflected in the accounting of the company with the following entries:
Kit count. 51 "Current accounts"
RUB 300,000
RUB 300,000
the amount of the deposit withheld by the organizer of the auction was written off to the composition of other expenses.
If the company wins the auction, but the organizer of the auction (customer) does not want to conclude an agreement (contract) and returns the amount of the deposit in double the amount, half of the refunded amount must be recognized as other income of the competing company (example 2).
Example 2.
Let's change the conditions of example 1, suppose that the company won the tender, but the customer (the organizer of the auction) refused to conclude the contract and returned the previously received deposit in double size.
In the accounting of the competing company in such a situation, the following entries are made:
D-t count. 76 "Settlements with different debtors and creditors"
Kit count. 51 "Current accounts"
RUB 300,000
the deposit has been transferred to the organizer of the competition;
D-t count. 51 "Current accounts"
Kit count. 76 "Settlements with different debtors and creditors"
RUB 600,000
the deposit was returned by the organizer in double amount due to his refusal to conclude an agreement with the winning company;
D-t count. 76 "Settlements with different debtors and creditors"
Kit count. 91 "Other income and expenses"
RUB 300,000
the amount of excess of the amount received from the customer over the amount of the originally paid deposit is included in other income.
If a bank guarantee or surety is provided
In addition to the deposit, in some cases security may be provided by the participant in the form of an irrevocable bank guarantee or a surety agreement.
In this case, account 76 does not apply, because neither a deposit nor an advance payment is made and, in general, the organization does not make any transfer of funds. However, it is necessary to organize off-balance accounting of the received security of obligations (in the form of a bank guarantee or surety), for this account 008 "Security of obligations and payments received" is used.
Remuneration to the bank for issuing a bank guarantee (Article 369 of the Civil Code of the Russian Federation) is included in other expenses (included in the debit of account 91) in the general manner, as well as expenses for payment of other services of banks and credit institutions (clause 11 of PBU 10/99) ( example 3).
Example 3.
The company participating in the auction provides collateral in the form of an irrevocable bank guarantee in the amount of RUB 400,000. The bank's commission for providing the guarantee was 500 rubles. The company lost the auction.
Accounts created:
D-t count. 008
RUB 400,000
reflected the receipt of a bank guarantee as a security for participation in the auction;
D-t count. 76 "Settlements with different debtors and creditors"
Kit count. 51 "Current accounts"
RUB 500
the commission (remuneration) was paid to the bank for the provision of the guarantee;
D-t count. 91 "Other income and expenses"
Kit count. 76 "Settlements with different debtors and creditors"
RUB 500
the amount of the bank's remuneration is included in other expenses;
Kit count. 008
RUB 400,000
after the announcement of the results of the auction, the collateral amount (bank guarantee) was written off.
If the company participates in bidding on an electronic platform
When a competing company participates in an open auction on an electronic site, the deposit, as such, is not paid, and there is no need to use account 76. However, it is necessary to organize accounting of the amounts transferred to the account of the operator of the electronic platform for conducting operations to ensure participation in open auctions in electronic form. Moreover, it is necessary to provide for separate accounting of the amounts that the participant can freely dispose of, and the amounts blocked by the operator according to the established rules when the participant submits applications for participation in the auctions.
In our opinion, for these purposes it is necessary to apply account 55 "Special accounts in banks", to which a separate subaccount "Funds for securing applications for participation in open auctions in electronic form" can be provided in the working chart of accounts (for example, 55-4) , analytical accounts "Free funds on an account opened by an operator of an electronic platform" (to simplify further entries, we will code it as 55-41) and "Blocked funds to secure submitted applications" (55-42).
When transferring funds from the current account to the account opened by the operator of the electronic platform, account 51 "Current accounts" should be credited and the analytical account 55-41 should be debited.
When funds are blocked by the site operator on the basis of applications submitted by the organization for participation in auctions, an internal record is made on account 55 (from the credit of the analytical account 55-41 to the debit of account 55-42). At the same time, the issued security for obligations should be reflected behind the balance sheet (according to the debit of account 009 "Security for obligations and payments issued").
When the blocked funds are unlocked, a reverse internal record is made on account 55 and the issued security for the obligation on the loan of the off-balance account 009 is written off (example 4).
Example 4.
The company was accredited on the electronic platform and transferred 500,000 rubles to the account opened by the platform operator. This month, she applied to participate in one auction. In accordance with its terms, on the basis of the application, the operator blocked funds to secure the application in the amount of 280,000 rubles. The company lost the auction, the funds were unlocked.
Accounts created:
Kit count. 51 "Current accounts"
RUB 500,000
funds are transferred to the account opened by the operator of the electronic platform;
D-t count. 55 "Special accounts in banks" (analytical account 55-42)
Kit count. 55 "Special accounts in banks" (analytical account 55-41)
RUB 280,000
funds were blocked by the operator of the electronic platform to ensure the company's participation in the auction;
D-t count. 55 "Special accounts in banks" (analytical account 55-41)
Kit count. 55 "Special accounts in banks" (analytical account 55-42)
RUB 280,000
unlocked by the operator of the electronic platform funds that were previously blocked to ensure the company's participation in the auction.
If the company wins the auction and concludes the corresponding contract, in addition to unblocking the funds, the operator of the electronic platform also charges a fee for participating in the auction. Funds are debited from the analytical account 55-41 to the debit of account 60 "Settlements with suppliers and contractors" (for settlements with the operator), and then this amount is included in the expenses of the winning company.
When a company wins, but refuses to enter into the won contract, it is also withheld funds that were blocked to ensure participation in the auction. In fact, in this case, they become a penalty withheld for violating the terms of the auction. Moreover, the operator unblocks the funds and debits the specified amount from the participant's account, therefore, in the company's accounting, an internal record is first made to unblock the funds, then the credit of the analytical account 55-41 is written to the debit of account 76 "Settlements with different debtors and creditors", after which the withheld amount included in other expenses (written off to the debit of account 91 "Other income and expenses").
May 2012
"Income tax: accounting for income and expenses", 2012, N 10
Placing orders for the supply of goods, performance of work, provision of services for state, municipal needs, the needs of budgetary institutions is carried out in a special procedure, which is established by Law N 94-FZ<1>... The subjects of relations regulated by this Law are customers<2>and participants in the placing of orders (that is, persons applying for the conclusion of a contract or agreement).
<1>Federal Law of 21.07.2005 N 94-FZ "On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs."
<2>State and municipal customers are, respectively, state bodies, state institutions and other recipients of budgetary funds when placing orders at the expense of budgetary funds and non-budgetary funding sources. Other customers are budgetary institutions when they place orders, regardless of the sources of financial support for their execution. This follows from Part 1 of Art. 4 of Law N 94-FZ.
According to Part 1 of Art. 8 of Law N 94-FZ, any legal entity can be a participant in the placement of an order, regardless of the organizational and legal form, form of ownership, location and place of origin of capital (or any individual, including an individual entrepreneur).
As follows from Art. 10 of Law N 94-FZ, the general method for placing government orders is tenders, which are held in the form of a competition or auction. The decision on the method of placing the order is taken by the customer or the authorized body. At the same time, in a number of cases, Law No. 94-FZ obliges to conduct tenders only in the form of an auction.<3>- closed or open. If the subject of the contract is the supply of goods, information about which constitutes a state secret (provided that such information is contained in the auction documentation or in the draft contract), then a closed auction is held, in all other cases - open, including in electronic form.
<3>See, for example, the List of goods (works, services), the placement of orders for the supply (performance, provision) of which is carried out through an auction, approved. By order of the Government of the Russian Federation of February 27, 2008 N 236-r.
The participant in the placement of the order bears certain costs associated with participation in the electronic auction. How these costs relate to income tax, we will consider in this article.
Legal regulation Obtaining accreditation to participate in the auction
As a general rule, for the purposes of Law No. 94-FZ, an auction for the right to conclude a contract means an auction, the winner of which is the person who offered the lowest contract price. This follows from Part 1 of Art. 32 of Law N 94-FZ.
According to Part 1 of Art. 41.1 of this Law under an open auction in electronic form for the right to conclude a contract is understood as an open auction, the conduct of which is provided by the operator of the electronic site on the Internet site in the manner prescribed by Ch. 3.1 of Law N 94-FZ.
For your information. An electronic platform means a website on the Internet where open auctions are held in electronic form. The operator of an electronic platform is a legal entity or individual entrepreneur registered in the territory of Russia, which owns an electronic platform, the software and hardware necessary for its operation and ensures the holding of open auctions in electronic form in accordance with the legislation of the Russian Federation on placing orders. This is stated in Part 2 of Art. 41.1 of Law No. 94-FZ.
Based on the results of the competitive selection conducted by the Ministry of Economic Development and Trade together with the Federal Antimonopoly Service, the following operators of electronic platforms have been identified today:
- JSC "United Electronic Trading Platform" - www.roseltorg.ru;
- CJSC "MICEX - Information Technologies" - www.ets-micex.ru;
- State Unitary Enterprise "Agency for State Orders, Investment Activities and Interregional Relations of the Republic of Tatarstan" - www.zakazrf.ru;
- Sberbank - Automated Trading System - www.sberbank-ast.ru;
- RTS Index Agency LLC - www.rts-tender.ru.
This is stated in the Letter of the Ministry of Economic Development of Russia dated July 21, 2010 N D22-1174 with reference to Part 31 of Art. 65 of Law N 94-FZ.
To become a participant in an electronic auction, an organization must be accredited by an operator of an electronic site. Accreditation is carried out for a period of three years (with the possibility of passing it for a new period). Its presence gives a participant in an order placement the right to participate in all open auctions in electronic form held on such an electronic platform. This follows from parts 9 and 13 of Art. 41.3 of Law N 94-FZ.
To pass accreditation, the participant in the order placement must submit to the operator of the electronic platform the documents and information, the list of which is contained in part 2 of Art. 41.3 of Law N 94-FZ. At the same time, part 3 of this article establishes that the operator is not entitled to require the submission of documents and information that are not included in this list.
Note! The payment for accreditation on the electronic platform and for participation in an open auction in electronic form is not charged from participants in the placement of an order (part 4 of article 41.1 of Law N 94-FZ). The fee is charged only from the person with whom the contract is concluded, in the cases provided for in Ch. 3.1 of Law N 94-FZ.
Note that this fee is small. According to the Information Message of the Ministry of Economic Development of Russia "On the completion of the examination of operators of electronic platforms" the fee charged for participation in the auction cannot exceed 3000 rubles. For example, the website of Sberbank-AST CJSC states that from August 1, 2012, the amount of money debited by the operator from the winner's account as a fee for participating in an open auction is 2,000 rubles.
Within a period of not more than five working days from the date of receipt of the package of documents and the required information, the operator of the electronic site is obliged to accredit the participant in the placement of the order or refuse accreditation. In this case, the operator of the electronic site must send the participant a notification of the decision made (part 4 of article 41.3 of Law N 94-FZ).
Note! For a participant in an order placement that has received accreditation, the operator is obliged to ensure the opening of an account for conducting operations to ensure participation in electronic auctions.
Before proceeding to the consideration of the procedures for placing an order for the supply of goods through an electronic auction, we note that the workflow during electronic trading is carried out through electronic documents certified by an electronic digital signature (hereinafter referred to as EDS) of persons entitled to act on behalf of the participant in the placement of the order, the customer, respectively. and the operator of the electronic site.
Part 5 of Art. 41.2 of Law No. 94-FZ it is determined that the presence of an EDS of the indicated persons and the certification of electronic documents by the operator of an electronic site using software means the authenticity and reliability of such documents and information, as well as the fact that documents and information submitted in the form of electronic documents are sent from the name, respectively, of the participant in the placement of the order, the operator of the electronic site, the customer.
Note that an EDS is an electronic document requisite designed to protect this electronic document from counterfeiting, obtained as a result of cryptographic transformation of information using the private key of an electronic digital signature and allowing to identify the owner of the signature key certificate, as well as to establish the absence of distortion of information in an electronic document ( Article 3 of the Federal Law of 10.01.2002 N 1-FZ "On electronic digital signature"<4>).
<4>In accordance with Federal Law No. 63-FZ of April 6, 2011, this document was declared invalid from July 1, 2012.However, Federal Law No. 108-FZ of July 10, 2012, the date of expiration was postponed to July 1, 2013.
Organizations that have made a decision to participate in electronic trading should ensure that they have a certificate of the electronic signature verification key.
Participation in an electronic auction
Auction documentation. According to part 1, 2 of Art. 41.5 of Law N 94-FZ at least 20 days before the deadline for filing applications for participation in an open auction in electronic form (at least seven days if the lot price does not exceed 3 million rubles), the customer places a notice of holding such an auction on the official website. The notice must indicate (part 4 of article 41.5):
- form of bidding (open auction in electronic form);
- the address of the electronic site on the Internet;
- name and contact details of the customer;
- the subject of the contract, indicating the quantity of the supplied goods;
- the place of delivery of the goods;
- initial (maximum) contract price (lot price);
- the date and time of the expiry of the deadline for submitting applications for participation in an open auction in electronic form;
- the expiration date for consideration of applications for participation in the auction;
- the date of the open auction in electronic form.
Together with the notice of the electronic auction, the customer places the auction documentation on the official website, the requirements for which are established by Art. 41.6 of Law N 94-FZ. Documentation of an open auction in electronic form must be available for review on the official website free of charge(part 2 of article 41.7 of Law No. 94-FZ).
Submission of an application for participation in the auction. To participate in an electronic auction, an order placement participant who has received accreditation on the electronic platform must submit an application for participation in the auction. Moreover, it can be submitted at any time from the moment the notice of the electronic auction is posted on the official website until the date and time of the deadline for submitting applications for participation in it as provided for by the auction documentation.
The procedure for filing applications, as well as the information specified in the participant's application, are determined by Art. 41.8 of Law N 94-FZ. In this case, the application for participation in the electronic auction consists of two parts. In the first part, the participant in the placement of the order indicates his consent to the supply of goods declared in the auction documentation and the trademark, and also communicates the specific indicators of the goods corresponding to the values established by the auction documentation. In the second part of the application, the participant enters the information and documents listed in part 6 of Art. 41.8 of Law N 94-FZ.
The application for participation in the auction is sent by the participant in the order placement to the operator of the electronic site in the form of two electronic documents containing two parts of the application. Moreover, these electronic documents are submitted by the participant at the same time.
Securing the application for participation in the auction. According to Part 5 of Art. 41.1 of Law N 94-FZ, the customer must establish the requirement to secure the application for participation in the electronic auction. This requirement applies equally to all participants in the placement of the relevant order and is specified in the auction documentation. As for the amount of security for the application, it must be at least 0.5% and not more than 5% of the initial (maximum) price of the contract (lot) (no more than 2% - if the participant belongs to a small business entity).
It was noted above that for an accredited participant in the placement of an order, the operator of an electronic platform is obliged to open an account for conducting operations to ensure participation in auctions.
In accordance with Part 11 of Art. 41.8 of Law N 94-FZ, within one hour from the receipt of an application for participation in an electronic auction, an operator of an electronic site is obliged to carry out blocking transactions on the specified account in respect of funds in the amount of the security of the application for participation in an open auction. After that, the application is assigned a serial number and its receipt is confirmed - the corresponding electronic document is sent to the participant in the order placement who submitted the application.
Holding an auction. The procedure for holding an open auction in electronic form is regulated by Art. 41.10 of Law N 94-FZ. According to part 4 of this article, bidding is carried out by reducing the initial (maximum) contract price specified in the notice of an electronic auction, except for the case when the contract price is reduced to zero (in such a situation, an electronic auction is held for the right to conclude a contract).
In the course of an electronic auction, its participants can submit their proposals for the contract price, providing for a decrease in the current minimum proposal for the contract price by an amount within the "auction step". This step is from 0.5 to 5% of the initial (maximum) contract price (lot price) (parts 6, 7, article 41.10 of Law N 94-FZ).
At the same time, Part 8 of Art. 41.10 it is allowed to submit bids for the price of the contract regardless of the "auction step", provided that certain requirements specified in paragraph 9 of this article are met.
We will not bore readers with a detailed description of the auction procedures, we only note that in the end, in accordance with Part 9 of Art. 41.11 of Law No. 94-FZ, the winner is the participant who offered the lowest contract price and whose application for participation in the electronic auction meets the requirements of the documentation for this auction.
Conclusion of a contract based on the results of an electronic auction
In the general case, based on the results of an electronic auction, a state contract is concluded with the winner, which follows from Part 1 of Art. 41.12 of Law N 94-FZ.
Within one business day from the date of the conclusion of the contract, the operator of the electronic site stops blocking account transactions<5>in respect of funds blocked for participation in such an open auction. In this case, the operator deducts money from the account of the participant with whom the contract has been concluded as a payment for participation in such an open auction. This is stated in Part 17 of Art. 41.12 of Law N 94-FZ.
<5>This, as you understand, is an account for conducting operations to ensure participation in open auctions in electronic form, the blocking of which is provided for by Part 11 of Art. 41.8 of Law N 94-FZ.
This article provides for a situation (part 12) when the auction participant evades the contract. In this case, the operator of the electronic platform stops blocking operations on the account of such a participant in relation to the funds blocked to ensure participation in this open auction. The operator transfers these funds to the customer, and also debits funds from the account of such a participant as a payment for participation in the auction.
Enforcement of the contract
Customer maybe establish a requirement to enforce the contract (and if the initial (maximum) contract price (lot price) exceeds RUB 50 million, it must establish this requirement). At the same time, if the participant of the electronic auction with which the contract is concluded is a budgetary institution and the customer has established a requirement to ensure the execution of the contract, the provision of this security is not required.
The amount of security is set in clause 11, part 3 of Art. 41.6 of Law N 94-FZ. Recall that this article determines what information should be contained in the documentation about an electronic auction, that is, this information, along with other information, can be seen on the official website.
The amount of security for the execution of the contract cannot exceed 30% of the initial contract price (from 10 to 30% of the initial contract price if it is more than 50 million rubles).
In the case when the contract provides for the payment of an advance, the security cannot be less than the amount of the advance, and if the amount of the advance exceeds 30% of the initial contract price, the amount of the security cannot exceed the amount of the advance by 20% and cannot be less than the advance.
This can be schematically represented as follows:
- The initial contract price is up to 50 million rubles. - requirement to secure the contract may be installed.
Wherein Prepaid expense<= Обеспечение <= 30% от цены лота .
- The initial contract price is over 50 million rubles. - the requirement to secure the contract is established necessarily... Wherein Prepaid expense<= Обеспечение <= от 10 до 30% от цены лота .
For both cases: if Advance payment> = 30% of the lot price, then Prepaid expense<= Обеспечение <= (Аванс + 20% от Аванса).
According to Part 19 of Art. 41.12 of Law No. 94-FZ, in the event that the customer has established a requirement to secure the performance of the contract, the contract is concluded only after:
- submission by the auction participant, with whom the contract is concluded, of an irrevocable bank guarantee issued by a bank or other credit institution;
- transfer of funds to the customer as a pledge, including in the form of a deposit (deposit).
Note! The method of ensuring the execution of the contract is determined by the auction participant independently.
Note that Federal Law No. 122-FZ of 20.07.2012 amended Law No. 94-FZ. One of these changes was the exclusion from the methods of enforcing the contract surety agreement... These changes came into force on 23.07.2012.
In this regard, for tenders announced before July 22, 2012 (inclusive), the procurement participant with whom the contract is concluded may provide security for the performance of the contract in the form of a surety agreement. For auctions, which are announced from 23.07.2012, security for the execution of the contract in the form of a surety agreement cannot be provided. Such clarifications are given in the Letter of the FAS Russia dated July 30, 2012 N ИА / 24213.
Expenses for participation in an electronic auction
Now let us consider how certain expenses incurred by a taxpayer to participate in electronic auctions are recognized in accounting and tax accounting. Expenses need to be clearly differentiated and recorded based on their nature.
Let us remind you that the participant of the electronic auction bears the following expenses related to participation in the auction:
- funds contributed as security for participation in the auction (deposit). They are transferred to the operator of the electronic platform before submitting an application for admission to participation in the auction. As a rule, they amount to 0.5 - 5% of the initial (maximum) contract price;
- payment to the operator of the electronic site for participation in the electronic auction. Charged from the winner of the auction (both the one who signed the contract and the one who avoided signing it) in the amount of 2000 - 3000 rubles;
- funds contributed as security for the performance of a contract, or remuneration under a bank guarantee agreement. The collateral is presented to the customer after winning the auction before concluding the contract.
The organization participating in the electronic auction must organize accounting of the amounts transferred to the account of the operator of the electronic site for conducting operations to ensure participation in the auctions. Moreover, it is necessary to keep separate records of the amounts that the participant can freely dispose of, and the amounts blocked by the operator according to the established rules when the participant submits applications for participation in the auctions.
We believe that it is advisable to consider these funds separately. For example, on account 55 "Special accounts in banks" on separate sub-accounts:
- 55-А "Funds for securing applications for participation in auctions";
- 55-B "Funds for securing applications for participation in auctions blocked".
In this case, the following entries can be made in the accounting:
Debit 55-A Credit 51 - funds are transferred to the account of the operator of the electronic site;
Debit 55-B Credit 55-A - the blocking of funds by the operator of the electronic site is reflected.
At the same time, an entry is made on the debit of off-balance sheet account 009 "Security for obligations and payments issued".
When funds are unblocked based on the results of participation in the auction, reverse entries are made in the organization's accounting.
Example 1... In October 2012, the organization was accredited on the electronic platform and transferred 700,000 rubles to the account opened by the platform operator. In the same month, she applied to participate in one auction. In accordance with its terms, on the basis of the application, the operator blocked funds to secure the application in the amount of 650,000 rubles.
The organization did not win the auction, the funds were unlocked.
The following entries will be made in accounting:
The amounts of the deposit paid and the funds segregated on the account opened by the operator of the electronic site are not recognized as expenses in tax accounting, as well as in accounting (clause 32 of article 270 of the Tax Code of the Russian Federation).
Example 2... Let's use the data of example 1 with the only difference that the organization won the auction and entered into the corresponding contract. The operator has unblocked the account and charges a fee for participation in the auction in the amount of RUB 2,000.
In accounting, the same entries will be made as in example 1, plus the following:
In tax accounting, the fee for participation in the auction (2000 rubles) is reflected as part of other expenses on the basis of paragraphs. 49 p. 1 of art. 264 of the Tax Code of the Russian Federation.
Example 3... The organization won the auction but avoided signing the contract. The operator, having unblocked the account, transferred the funds that secured the application to the customer. In addition, the operator withheld a payment for participation in the auction in the amount of RUB 2,000.
In accounting, the same postings will be made as in examples 1 and 2, plus the following postings:
In accounting, the amount of penalties in the amount of the application security amount is reflected in the expenses. Can the taxpayer take these expenses into account for the purposes of tax accounting, it is impossible to answer unequivocally.
On the one hand, the funds contributed as security for the bid to participate in the auction are by their very nature nothing more than a deposit. In fact, the amount of the deposit remaining with the customer is a sanction for violation of contractual obligations, and if so, on the basis of paragraphs. 13 p. 1 of art. 265 of the Tax Code of the Russian Federation, it can be taken into account as part of non-operating expenses as of the date the party is found guilty of the fact of non-fulfillment of obligations.
But the Ministry of Finance has a different opinion (Letters of 01/18/2008 N 03-03-06 / 1/12, of 09/08/2005 N 03-03-04 / 2/56): the amount of the deposit remaining with the counterparty due to non-fulfillment of the contract through the fault of the party that issued it, it should be considered as gratuitous property, the value of which is not included in the expenses on the basis of paragraph 16 of Art. 270 of the Tax Code of the Russian Federation. True, the explanations of the Ministry of Finance refer to 2005 and 2008, and since then he has not expressed his opinion on this issue. Arbitration practice is also not rich in rulings on this topic.
So, the organization that transferred the amount to secure the application for participation in the auction won it, but later refused to sign the contract, thereby losing the amount of security, there are two options.
The first, less risky, is not to include the amount of the deposit remaining with the customer in expenses for the purpose of calculating income tax. The second is to recognize this amount as non-operating expenses as the amount of penalties. However, the tax risks are quite high. To minimize these, care must be taken to justify the costs incurred carefully. Indeed, in case of questions from the tax inspection, the organization will have to explain why it, having won the auction, refused to sign the contract. What could be the cause? For example, due to unforeseen circumstances, the conditions for doing business have changed, the financial situation has worsened, the counterparty, on which the fulfillment of the contract depended, has not fulfilled its obligations, etc. with a non-refundable amount of security.
Similarly, one can reason in the case when the organization - the winner of the auction concluded a contract, but did not fulfill its obligations, and the funds contributed as security for the execution of the contract remained with the customer.
Now a few words about the costs of paying for the bank's services to issue a bank guarantee. As already noted, the customer may provide for a requirement for cash security for the execution of a state contract, which the participant of the electronic auction submits in the form of a cash collateral or in the form of an irrevocable bank guarantee.
For issuing bank guarantee the organization pays remuneration to the guarantor. The basis is clause 2 of Art. 369 of the Civil Code of the Russian Federation. The specific amount of remuneration and the procedure for its payment are established individually in each agreement on the issuance of a bank guarantee.
Since the presentation of a bank guarantee is a justified expense associated with the receipt of income, if there is documentary evidence of the specified type of expenses, the organization has the right to include them in the tax base. Moreover, on the basis of paragraphs. 25 p. 1 of Art. 264 of the Tax Code of the Russian Federation, an organization can take them into account as part of other costs associated with production and sale, or on the basis of paragraphs. 15 p. 1 of Art. 265 of the Tax Code of the Russian Federation shall be included in non-operating expenses. Guided by paragraph 4 of Art. 252 of the Tax Code of the Russian Federation, the organization has the right to independently decide in what expenses it will take into account the costs of paying for the bank's services to provide an irrevocable guarantee to ensure the execution of the state contract.
Yu.A. Beletskaya
Journal Expert
"Income tax:
accounting of income and expenses "
1. What an accountant needs to know about securing applications for participation in tenders and auctions.
2. How to reflect in the accounting transactions related to the application security, depending on the method of providing such security.
3. What legislative and normative acts regulate the issues of providing and accounting for the security of the application for participation in the procurement.
Many suppliers of goods, works, services cannot do in their economic activities without participation in procurement procedures (electronic auctions, requests for quotations, tenders, etc.). First, participation in procurement is a prerequisite for concluding contracts with certain categories of buyers, for example, with state and municipal institutions, state corporations, and natural monopoly entities. And secondly, participation in procurement allows you to expand the sales market, attracting new customers, increase the scale of activities, concluding agreements with large customers, and, finally, improve your reputation as a reliable supplier. As a rule, an individual specialist is directly involved in procurement procedures, but the task of the accountant is to reflect in the accounting all transactions related to participation in procurement. In this article, I propose to figure out how to reflect in accounting the provision of bids for participation in procurement - with which, in fact, begins the "accounting" component of procurement.
What is procurement bid security
In order to correctly reflect in the accounting transactions related to the collateral of applications, the accountant must have at least a general idea of this type of collateral: for what purposes, in what ways and under what conditions it is provided. Everything is set out in detail in the law No. 44-FZ "On the contract system in the procurement of goods, works, services to meet state and municipal needs" (Art. 44). However, accountants already have to keep in mind large amounts of information, therefore, in order to simplify the task, the basic information on the provision of applications is presented in the form of a diagram (click on the picture to enlarge).
Please note: the provision of the application security is not an expense, but just a "freeze" of funds for a certain time. In most cases, the funds deposited in the application security are returned to the participant. In what cases they are not returned - you already know from the diagram.
As a rule, an accountant receives ready-made information from a procurement specialist: on what details and in what amount to transfer funds as collateral. But simply sending a payment according to the specified details is only a small component of accounting work, all the most interesting is ahead: how to reflect the security of an application for participation in a procurement in accounting? Let's figure it out.
Securing an application for participation in an electronic auction
To participate in electronic auctions, participants transfer funds to their personal account opened with the operator of the electronic platform. The funds on this personal account are the property of the organization, it reserves the right to dispose of them at its discretion and withdraw to its current account at any time. However, when submitting an application for participation in an electronic auction, the organization automatically gives an order to the site operator to block part of the funds stored in the personal account in the amount of the application security. In case of insufficient funds on the personal account, the site simply will not provide an opportunity to submit an application, therefore many organizations prefer to keep amounts "with a margin" on their personal accounts, so as not to transfer separately for each procedure.
The organization's funds on the personal account of the electronic trading platform are accounted for on account 55 "Special accounts in banks" in accordance with the Instructions for the application of the chart of accounts. To account 55, sub-accounts can be opened to reflect free funds and blocked ones. In addition, it is advisable to open sub-accounts for each site (Roseltorg, Sberbank-AST, RTS, etc.), since each electronic site opens its own personal account.
Please note: the funds blocked on the personal account in the amount of the security of the application for participation in the auction must be accounted for on the off-balance sheet account 009 “Security for obligations and payments issued” separately for each security.
Accounting entries for accounting for the security of an application for participation in an electronic auction:
Credit | Date of operation | ||
51 | Funds were transferred to the operator of the electronic platform NNN to replenish the personal account | ||
55 - sv / Electronic platform | The funds on the personal account are blocked by the operator of the electronic platform in the amount of the security of the application for participation in the electronic auction (Customer XXX) | ||
009 / Customer | Date of filing an application for participation in the electronic auction | ||
55 - sv / Electronic platform | 55 –block / Electronic platform | Date of unblocking of funds (clause 6 of article 44 of Law No. 44-FZ) | The operator of the electronic site unblocked the funds on the personal account |
009 / Customer | Funds release date | The collateral amount was written off | |
51 | 55 - sv / Electronic platform | Date of receipt of funds to the current account | Funds were withdrawn from the personal account opened by the operator of the electronic platform to the current account at the request of the organization |
When participating in electronic auctions for government orders, sites do not charge a fee for their services. But participation in procurement procedures for a commercial order, as a rule, is paid, in accordance with the tariffs of the electronic platform. Most often, sites charge a fee for their services from the winner of the auction. That is, when concluding a contract with a customer, not the entire amount blocked to secure the application is received on the supplier's personal account, but minus the commission of the operator of the electronic site:
! Note: to reflect in the accounting the expenses for the services of the operator of the electronic site, the amount of such expenses must be documented. Most often, sites provide supporting documents in electronic form. Such electronic documents can be accepted for accounting only if they are certified with an electronic digital signature (clause 5 of article 9 of Law No. 402-FZ "On accounting").
In some cases, for example, if the winner of the auction avoided concluding a contract with the customer (clause 13 of article 44 of Law No. 44-FZ), the funds blocked as security for the application are not returned to him, but transferred to the customer's account. In this case, the amount of the application security is written off to other expenses:
The security of the application is transferred to the customer's account
When holding tenders and closed auctions, the security of the application for participation in the procurement can be transferred to a special account of the customer, according to the details specified in the notification. In this case, the funds transferred as security for the application are reflected in accounting on account 76 "Settlements with other debtors and creditors" as part of accounts receivable until they are returned to the settlement account of the procurement participant. In addition, the issued collateral is reflected in the off-balance sheet account:
Credit | Date of operation | ||
76 / Customer | 51 | Date of debiting funds from the current account | The funds were transferred to the customer as security for the application |
009 / Customer | Date of debiting funds from the current account | The amount of the issued security of the application is reflected | |
51 | 76 / Customer | The customer has returned the security amount of the application | |
009 / Customer | Date of receipt of funds to the current account | The collateral amount was written off |
If the participant is recognized as the winner of the procurement procedure, but avoids concluding a contract, the amount of the security for the application is not returned to him, but remains on the customer's account.
The basis for such a write-off should be the decision of the procurement supervisory authority, for example, the Federal Antimonopoly Service, on recognizing the winner of the procurement as having evaded the conclusion of a contract with the supplier.
A bank guarantee is provided as a security for the application.
In case of unwillingness or inability to use their own funds to secure an application, a participant in a tender or a closed auction can use a bank guarantee. Under the terms of the bank guarantee, the bank assumes the obligation to secure the participant's application (Article 368 of the Civil Code of the Russian Federation). If the participant is found to have evaded the conclusion of the contract, the bank, at the request of the customer, will transfer to the latter the amount of security for the application. Naturally, the bank's services for providing a bank guarantee are paid for the procurement participant and are reflected in the accounting records as part of other expenses on account 91-2.
As mentioned earlier, there may be cases when the bid security is not returned to the procurement participant, but remains with the customer. If the application security was issued against a bank guarantee, then the customer will submit the request to transfer the amount of the application security to the bank. In this case, the procurement participant will have accounts payable to the bank for the amount of the application security. In this case, the accounting entries will be as follows:
! Note: the bank guarantee issued as security for participation in the procurement must comply with the requirements established by Art. 45 of Law No. 44-FZ. The bank that provided the guarantee must be included in the approved list, which can be found on the website of the Ministry of Finance of the Russian Federation.
So, we examined the procedure for reflecting in the accounting transactions related to securing applications for participation in tenders and auctions. As you can see, the accounts directly depend on the sequence of events in the procurement procedure: what stage the application is in (submitted, withdrawn, rejected, etc.), what is the result of the supplier determination procedure (won, lost, whether the contract was concluded). In this regard, it is important for an accountant to competently build interaction with a procurement specialist in order to keep abreast of significant procurement events. Everything else is a "matter of technology", which, I hope, this article helped you figure out.
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Legislative and Regulatory Acts:
1. Civil Code of the Russian Federation
2. Federal Law of 05.04.2013 No. 44-FZ "On the contract system in the procurement of goods, works, services to meet state and municipal needs"
3. Federal Law of 06.12.2011 No. 402-FZ "On Accounting"
4. Order of the Ministry of Finance of the Russian Federation dated 31.10.2000 No. 94n "On approval of the Chart of accounts for accounting of financial and economic activities of organizations and instructions for its application"
These documents can be found at http://pravo.gov.ru/