The options for registration of transport costs depend on the conditions concluded between the supplier and the buyer, as well as on what type of transport the goods were delivered to the buyer.
Necessary
documents confirming transportation costs
Instructions
Step 1
If you, as a supplier, include shipping costs in the price of the goods, then do not highlight the selling price on a separate line in the shipping documents. You can reduce the taxable base of income by the amount of transportation costs. However, according to Art. 252 Tax Code, for this the costs must be economically justified. In this case, the costs are justified by the contract with the buyer (that is, you would not be able to sell the product if you did not ensure its delivery).
Step 2
To confirm transportation costs, fill in the waybills of forms No. 4-p and No. 4-c along the route, keep receipts for the purchase of fuels and lubricants. Also, if you use a rented vehicle, prepare lease agreements. If you use the services of a third-party organization, take a contract for the provision of transportation services.
Step 3
Also prepare: bill of lading - if using sea transport; consignor's invoice and consignment note - if you are delivering goods by air; rail waybill and freight receipt - if you use rail to send goods. Take these documents and bring them to your local tax office.
Step 4
If you set the cost of delivery in excess of the price of the goods, conclude a purchase and sale agreement and an agreement on the provision of transport services with the buyer. In the shipping documents, highlight the shipping cost on a separate line. In this case, the delivery is considered to be a self-sold service and its cost will be included in the sales proceeds.
Step 5
Delivery services will be charged VAT at a twenty percent rate. At the end of the month, to confirm the cost of transport - use the same documents that were listed above. In this case, the taxable income from the delivery of the goods will be reduced by the amount of the expenses.
Step 6
If you undertake at the expense of the buyer, but on your own behalf, to organize the delivery of the goods, that is, you act as an agent - in addition to the purchase and sale agreement, draw up an agency agreement on the organization of transportation. Include transportation costs in the amount of the agency fee.
Step 7
Thus, in order to arrange transport costs, you only need an agency agreement, and the buyer will pay all transport costs himself. In this situation, VAT will be charged only on the agent's fee, and transport costs are not a separate income, and at the same time they are not recorded in any documents as expenses.
Step 8
If you are not a supplier of goods - to confirm the costs of transport, submit the following documents to the tax service: - To confirm the costs of repairs and maintenance, prepare certificates of car services about the work performed; - To confirm the costs of fuel and lubricants - waybills and receipts from gas stations; - For confirmation of payment for parking services - an agreement for the provision of services signed with the owner of the parking lot, as well as a monthly certificate of services performed.
