How to transfer a debt in 1s 8.3 2021

This article will focus mainly on conducting an assignment agreement in the 1C 8.3 configuration: “Enterprise Accounting 3.0”. This is due to the fact that in other configurations, in addition to accounting ledgers (entries that can be entered manually), there are management ledgers. These registers are formed by documents that do not exist in a standard form for carrying out operations under an assignment agreement.

Basic concepts and participants in the assignment agreement:

Assignment agreement – assignment of the debtor’s claims (receivables);
The assignor is the primary creditor;
The assignee is the new creditor.

Let's look at the entries that an accountant must generate to reflect the transaction.

Manual reflection of transactions for registration of an assignment agreement in 1C 8.3 Accounting

Manual entries in this configuration are entered using the “Operations entered manually” documents, which are located in the “Operations” menu:

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The assignment of the debtor's claims in 1C is reflected by the following entries:

First posting:
Kt: Credit 91.01 “Other income”.
The transaction amount is the debt of the new creditor (assignee) under the assignment agreement.
Second wiring:
Kt: 62.01 “Settlements with customers.”
The amount of receivables as they are held by the assignor.

What entries need to be made under the assignment agreement with the assignee?:

First posting:
Kt: 76.09 “Settlements with debtors - creditors”, analytics also for the counterparty.
The transaction amount is the costs actually allocated to the acquisition of remote control.

In the accounting of the assignee, repayment of debt by the debtor occurs as follows:

Dt: 76 “Settlements with debtors - creditors”, subaccount - “Settlements with the debtor”.
Kt: 91.01 “Other income”.
The amount of debt to be collected from the debtor;

Dt: 91.02 “Other expenses”
Loan 58.05 “Providing financial investments.”
The amount is the actual costs received.

Debit 51 “Current account”.
Loan 76.09 “Settlements with debtors - creditors”, subaccount - counterparty.
Amount – actual funds received.

Accounting info

Add to favoritesSend by email The assignment agreement - the transactions that need to be generated, and the documents with which these transactions must be supported by the parties to the agreement, will be discussed in our article. Participants in the assignment agreement Assignment agreement: postings from the assignor Assignment agreement: postings from the assignee Postings under the assignment agreement from the debtor Results Participants in the assignment agreement In simple terms, an assignment agreement is a paid or gratuitous transfer of receivables. Let’s imagine a situation where two companies enter into, for example, a purchase and sale agreement.

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And when the moment comes that the supplier can no longer wait for money from the buyer, he decides to sell the receivables. Moreover, the buyer’s consent is not required for this (Articles 382, 384, 385 of the Civil Code of the Russian Federation). The agreement is concluded between the assignor (seller) and the assignee (buyer of the debt).

Accounting for an assignment agreement using a debt adjustment

As I already said, by entering only transactions manually, in most other configurations it is impossible to fully reflect the assignment agreement.

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Most often, accountants use the “Debt Adjustment” document. It allows you to generate the necessary transactions and at the same time correctly reflect the amounts in the reporting, for example, in the profit declaration.

Here is an example of such an operation:

Buying debt. Executed by the document “Dog Adjustment” - operation: carrying out mutual settlements:

Dt: 58.05 - Debtor.
K: 91.01.
Amount: 16,000 rub.

Selling debt. Document “Sales of services”:

Dt: 79.09 - Creditor Kt. 91.01 = 22,000 rub.
Dt: 91.02, Kt. = ((22,000-16,000)/118*18 rub.

The next transaction is for 16,000 rubles. It can also be done through an “adjustment” (operation – debt write-off):

Dt. 91.02
Kt. 58.05 - Debtor
Amount: 16,000 rub.

Assignor's records

The original creditor transfers the debt to the new creditor in the program through the exercise window. You can create a form for selling a service in two ways; in fact, like any other action, the machine always has a backup option. Fill out the information in the form provided, describing in detail everything required. This can also be done using nomenclature.

Register the current account as 76 and do not offset the advance payment. Don't forget to change your expense and income accounts. Expenses must be taken into account not only in accounting, but also in tax accounting. Regarding the selected type of income, you create a new line with the choice of article. The machine displays the accounting records and you, as usual, review them for correctness and absence of inaccuracies.

What is controversial here is the feasibility of issuing an invoice. As we can see, tax is not charged due to the absence of a taxable object. But there is an important nuance. The norms of the Tax Code of the Russian Federation state that taxes are not calculated on loans. With the realization of debt the situation is different. When selling debt with VAT, at some points a tax appears. In our situation, when drawing up an assignment agreement, it is still worth drawing up the paper.

Your next step is to expense your debt using a debt adjustment. You should decide on the type of option to choose. The proposed autofill button will automatically enter data into the table regarding the acquirer’s debt.

Next, reflect the accounting accounts for writing off the debt amount and review the proposed entries. From reporting, you will need to request a quarterly tax return. VAT revenue in the amount of sale to the debtor. Regarding the display of profit, add the concession for claiming the amount to the amount of revenue. The machine displays data on the value of realized property rights as a separate item.

Be prepared that tax officials will definitely have questions about your revenue. This is an accounting nuance of discrepancies in this indicator in declarations. There is nothing terrible here and the resulting margin is easily explained.

Postings under the assignment agreement in 1C 8.3

We propose to analyze in detail how, based on the 1C 8.3 Enterprise Accounting 3.0 program, the assignment agreement is reflected. This is determined by the fact that other configurations have, in addition to accounting registers (entries generated manually), also management registers. The creation of register data occurs using documents that are not available in a standard form for registering transactions under an assignment agreement. Let's define the concepts:

An assignment agreement is an agreement for the assignment of rights of claim of the debtor (receivables) to a third party (individual or legal) without the consent of the debtor.

The assignor is the creditor who transfers the rights.

Assignee is a creditor who accepts rights based on an agreement.

Reflection of transactions in the 1C 8.3 Accounting program is completed manually using the document “Operations entered manually.” Located on the Operations menu tab.

Upon assignment of debt in the 1C program, accounting entries must be generated:

Dt 76.09 (Settlements with debtors/creditors) – Kt 91.01 (Other income). In this case, accounting will be kept for the assignee, and the reflected transaction amount will determine the debt of the assignee, the creditor who accepted the rights of assignment on the basis of the assignment agreement.

Dt 91.02 (Other expenses) – Kt 62.01 (Settlements with the buyer). Here the transaction amount will reflect the value recorded by the assignor.

In turn, the assignee under the assignment agreement registers transactions Dt 58.05 (Provision of financial investments) – Kt 76.09 (Settlements with debtors/creditors). The transaction amount will reflect the actual costs of acquiring the receivables.

The repayment of debt by the debtor according to the accounting records of the assignee is recorded by the following entries:

Dt 76 (Settlements with debtors/creditors) – Kt 91.01 (Other income). For debit, you must indicate the subaccount “Settlements with the debtor”. The transaction amount will reflect the value that must be collected from the debtor.

Dt 91.02 (Other expenses) – Kt 58.05 (Provision of financial investments). The amount in this case will reflect the actual value of the funds received.

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As mentioned above, in some 1C programs with a different configuration it is impossible to fully reflect the assignment agreement using manually entered transactions. On the basis of which accountants use the “Debt Adjustment” document. This document makes it possible to generate the necessary entries and correctly reflect the amounts in the accounting reports (for example, a profit declaration). Below is an example of registering this operation:

Dt 58.05 – Kt 91.01. The debit account must go through the debtor. Reflection of the purchase of debt under the document “Adjustment of debt” indicating the type of operation “Carrying out mutual settlements”.

Dt 91.02 – Kt 58.05. The debtor must be indicated on the credit account. The posting is generated based on the “Debt Adjustment” document with the selected type of operation “Debt Write-off”. The amount reflects the balance of the debt.

Accounting with the assignee: postings

Thus, for the receivables assignment acquired under the contract, the following conditions must be met:

availability of documents confirming the existence of the right to receive funds or other assets;
transfer to the assignee of financial risks associated with the acquired debt (price change risk, debtor insolvency risk, liquidity risk, etc.);
the ability to bring economic benefits to the assignee in the future (for example, in the form of an increase in value).

If these conditions are met, the debt acquired by the assignee will be taken into account as part of financial investments in account 58 “Financial investments” (Order of the Ministry of Finance dated October 31, 2000 No. 94n).

Consequently, when acquiring a debt under an assignment agreement, the assignee’s posting is as follows:

Debit of account 58 – Credit of account 76 “Settlements with various debtors and creditors”

The acquired debt is reflected in the assignee's accounting at the amount of actual costs for its acquisition (clauses 8, 9 of PBU 19/02), which consist of the following expenses:

amounts paid in accordance with the agreement to the assignor;
amounts paid for information and consulting services related to the acquisition of a financial investment;
fees paid by the assignee to the intermediary organization;
other costs directly related to the acquisition of debt.

When the debtor repays a monetary claim acquired under an assignment agreement, the assignee's accounting entries will be as follows:

Under an agreement for the assignment of the right of claim, is it necessary to make a posting to the assignee for the amount of VAT?

If a previously acquired debt arose from a contract for the sale of goods (works, services), then on the excess of the repaid debt over the costs of its acquisition, VAT will need to be charged at the calculated rate of 18/118 or 10/110 (clause 2 of article 155, clause 4 Article 164 of the Tax Code of the Russian Federation).

Accordingly, in this case, upon termination of the debt or upon subsequent assignment of rights, the requirements for postings from the assignee will be supplemented with the following:

Debit of account 91 – Credit of account 68 “Calculations for taxes and fees”, subaccount “VAT”

Adjusting debt in 1C 8.3 - step-by-step instructions

Very often, accountants in their work are faced with accounts payable and receivable. They can be both from the organization and from the counterparty. There can be many reasons for their occurrence. This includes incorrect data entry into the program, repayment of debt with another equivalent, etc. Debt, as a rule, is revealed in reconciliation reports.

There are two ways to make mutual settlements and adjustments to debt in 1C 8.3: partial repayment of the debt and full repayment (the debt will be fully repaid). Let's look at the step-by-step instructions.

Accounting – assignment of a future claim

The legislation provides for the possibility of assigning future rights of claim. That is, one that has not yet arisen. For example, the assignor developer may borrow money from the assignee lender against future payments by office tenants in its building. Even when there are no contracts with tenants yet.

However, there is a special condition. The future requirement must be specified in the assignment agreement. Moreover, in such a way that it can be accurately identified at the time of its occurrence and transfer to the assignee. For the example taken, it is possible to prescribe conditions for the assignment by the assignor of the tenants’ obligations to pay him for specific areas at certain rates, a price agreed with the assignee. It could be the following text: “...The assignee receives the right to claim rental payments from an office building area of 1500 sq. m. m. At a rate of 19,000 rubles. per year for 1 sq. m... The assignee receives the right to claim for 85 percent of its value...". Choose any indicator. The main thing is that it allows you to understand exactly what rights of claim the assignor must give up.

By default, the assignee receives the right of claim at the time it arises. The parties to the assignment have the right to agree on a later date of transition by writing a special condition in the agreement.

All this is provided for in Article 388.1 of the Civil Code of the Russian Federation.

Situation: how can the assignor reflect in accounting transactions involving the assignment of a claim that will arise in the future?

The main difference from a regular assignment is that the assignor receives the money before he has a right to claim. This must be reflected in accounting.

In general, reflect such special conditions of the assignment by analogy with an advance payment for a future supply of goods. Only instead of the right of ownership of the property, the right of claim is transferred to the buyer (assignor).

Reflect the receipt of money from the assignee with the following entry:

– financing has been received for the assignment of a future right of claim.

At the same time, accrue . This must be done at the calculated rate provided for in paragraph 4 of Article 164 of the Tax Code of the Russian Federation. That is, according to the following formula:

Make the following entry in your accounting:

Debit 76 subaccount “Calculations for VAT from advances on assignment” Credit 68 subaccount “Calculations for VAT”

– VAT is charged on the received payment for the transfer of the future right of claim.

When transferring the right of claim after its occurrence, make the following entry:

Debit 76 subaccount “Settlements under an agreement for the assignment of a future right of claim” Credit 91-1

– the right to claim under the assignment agreement has been exercised.

At the same time, write off the cost of the realized right of claim as other expenses:

Debit 91-2 Credit 62 (76, 58)

– the value of the realized right of claim under the assignment agreement is written off from the balance sheet.

VAT previously paid to the budget on an advance cannot be deducted. The right to deduction in this case is not provided for by the Tax Code of the Russian Federation. However, VAT can be refunded. That is, return it from the budget or offset it in the manner prescribed by Article 78 of the Tax Code of the Russian Federation. If the right to a tax refund is confirmed, it will be necessary to reflect the resulting budget obligation to the assignee:

– reflects the budget’s obligation to return or offset previously paid VAT amounts from the advance payment by assignment.

In this case, there is no need to reverse VAT entries. After all, at the time of their recording, everything was done correctly. This means there was no error that needed to be corrected.

At the same time, if the assignor exercised the right of claim with benefit, it is necessary to charge VAT on the income received. That is, from the difference between the funds received from the assignee and the book value of the right of claim that passes to it. To do this, make the following entry:

– VAT payable to the budget has been accrued.

All this follows from clauses 6 and 14.1 of PBU 10/99, clauses 6, 7, 10.1 and 16 of PBU 9/99PBU 9/99, Instructions for the chart of accounts (accounts 50, 51, 68, 76, 91), paragraph 2 of clause 1 Article 155, paragraph 1 of Article 167, paragraph 8 of Article 171 and paragraph 6 of Article 172 of the Tax Code of the Russian Federation.

An example of how an assignment of a future claim is reflected in the assignor’s accounting

LLC "Torgovaya" sells industrial equipment and machines. In January, Hermes entered into an assignment agreement with Alpha LLC. According to the agreement, Hermes cedes to Alfa the right to claim the obligations of the buyers of a batch of machines - 100 pcs. The parties agreed that Alpha receives the right to claim by providing Hermes with financing based on the calculation of 100,000 rubles. for each machine in the batch. That is, only 10,000,000 rubles. (100 pcs. × 100,000 rub.). Hermes receives money under the agreement by the end of February. The right of claim passes to Alpha at the moment it arises.

In February, when money was received from Alpha, the Hermes accountant made the following notes:

Debit 51 (50) Credit 76 subaccount “Settlements under an agreement for the assignment of a future right of claim”

– 10,000,000 rub. – financing has been received for the assignment of a future right of claim;

Debit 76 subaccount “Calculations under an agreement for the assignment of a future right of claim” Credit 68 subaccount “Calculations for VAT”

– 1,525,424 rub. (RUB 10,000,000: 118 × 18) – VAT is charged on the payment received for the transfer of the future right of claim.

In March, Hermes sold 70 machines at a price of 105,000 rubles. a piece. The total transaction amount was RUB 7,350,000. (70 pcs. × 105,000 rub.). Including VAT 18 percent – 1,121,186 rubles. (RUB 7,350,000: 118 ×18). The accountant formalized the transaction with the following entries:

Debit 62 Credit 90-1

– 7,350,000 rub. – revenue from the sale of goods is reflected;

Debit 90-3 Credit 68 subaccount “VAT calculations”

– 1,121,186 rub. – VAT is charged on the sale of goods;

Debit 90-2 Credit 41

– 5,390,000 rub. – the cost of goods sold is written off.

Debit 76 subaccount “Settlements under the agreement for assignment of the right of claim” Credit 91-1

– 7,000,000 rub. (70 pcs. × 100,000 rubles) – the assignment of the right of claim is reflected;

Debit 91-2 Credit 62

– 7,350,000 rub. – the value of the sold receivables under the agreement of assignment of the right of claim is written off.

At the same time, part of the VAT from the advance was claimed by the Hermes accountant for reimbursement (offset). After passing the desk check and confirming his eligibility, he made the following entry:

Debit 68 “Calculations for VAT” Credit 76 subaccount “Calculations for VAT from advances on assignment”

–RUB 1,067,797 (RUB 7,000,000: 118 × 18) – reflects the budget’s obligation to reimburse VAT previously paid on the advance.

When assigning the right to demand payment for 70 machines, Hermes suffered a loss. Therefore, the accountant did not need to charge VAT.

In July, Hermes sold the remaining 30 machines in the batch at a price of 98,000 rubles. a piece. The total transaction amount was RUB 2,940,000. (30 pcs. × 98,000 rub.). Including VAT 18 percent – 448,475 rubles. (RUB 2,940,000: 118 × 18). The accountant formalized the transaction with the following entries:

Debit 62 Credit 90-1

– 2,940,000 rub. – revenue from the sale of goods is reflected;

Debit 90-3 Credit 68 subaccount “VAT calculations”

– 448,475 rub. – VAT is charged on the sale of goods;

Debit 90-2 Credit 41

– 2,310,000 rub. – the cost of goods sold is written off.

When selling the machines, Hermes acquired a right of claim. According to the assignment agreement, it goes to Alpha. The Hermes accountant reflected this operation as follows:

Debit 76 subaccount “Settlements under the agreement for assignment of the right of claim” Credit 91-1

– 3,000,000 rub. (30 pcs. × 100,000 rubles) – the assignment of the right of claim is reflected;

Debit 91-2 Credit 62

– RUB 2,940,000.00 – the value of the sold receivables under the agreement of assignment of the right of claim is written off.

At the same time, the accountant set aside part of the VAT from the advance for reimbursement and, after confirming the right to it, made the following entry:

Debit 68 “Calculations for VAT” Credit 76 subaccount “Calculations for VAT from advances on assignment”

– 457,627 rub. (RUB 3,000,000: 118 × 18) – reflects the budget’s obligation to reimburse VAT previously paid on the advance.

Thus, the entire VAT accrued upon receipt of financing was offset (1,525,424 rubles - 1,067,797 rubles - 457,627 rubles).

By assigning the right to demand payment for 30 machines, Hermes received a benefit. He charged VAT on the difference between the financing received from the assignee (“Alpha”) and the cost of the right of claim and reflected this in the accounting records with the following entry:

Debit 91-2 Credit 68 subaccount “VAT calculations”

– 9153 rub. ((RUB 3,000,000 – RUB 2,940,000) :118 × 18) – VAT payable to the budget has been accrued.

Debt adjustment

Select the “Debt Adjustment” item in the 1C 8.3 “Purchases” or “Sales” menu.

Create a new document from the list form that opens and fill out the header. The most important field is “Type of operation”. Depending on it, the composition of the fields changes. Let's look at these types in more detail:

Settlement of advances. This type is selected if it is necessary to take into account advances in mutual settlements.
Debt offset. Selected if it is necessary to change mutual settlements against the debt of the counterparty to us, or a third party.
Transfer of debt. This type is necessary for transferring debts, advances between counterparties or contracts.
Debt write-off. This implies complete write-off of the debt.
Other adjustments.

Accounting of transactions for the acquisition of the right to claim

In this case, the fulfillment of an obligation to the original creditor is recognized by law as fulfillment to the proper creditor, that is, to the person to whom, according to the original agreement, the debt should have been paid.

In accordance with Article 384 of the Civil Code of the Russian Federation, the right of the original creditor passes to the new creditor to the extent and on the conditions that existed at the time of transfer of the right, unless otherwise provided by law or agreement. In particular, the rights ensuring the fulfillment of the obligation, as well as other rights related to the claim, including the right to unpaid interest, are transferred to the new creditor. The Civil Code of the Russian Federation establishes special rules regarding the form of transactions for the assignment of the right of claim.

1C: Accounting 8 edition 3.0 - Assignment of the right of claim before the due date of payment

For profit tax purposes, proceeds from the sale of the right of claim, in accordance with paragraph.

According to paragraph 1 of Article 389 of the Civil Code of the Russian Federation, the assignment of a claim based on a transaction completed in simple written or notarial form must be made in appropriate written form.

1 tbsp. 249 of the Tax Code of the Russian Federation, is income from sales. In accordance with paragraph 1 of Art. 155 of the Tax Code of the Russian Federation, the tax base for the assignment by the original creditor of a monetary claim arising from a contract for the sale of goods (works, services) is defined as the amount of excess of the amount of income received by the original creditor upon assignment of the right of claim over the amount of the monetary claim for which the rights are assigned.

Since the amount of receivables is 354,000 rubles, and the debt was assigned for 320,000 rubles, the VAT tax base does not arise.

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To reflect the transaction of assignment of the right of claim in the 1C: Accounting 8 edition 3.0 program, it is convenient to use the document Sales with the document transaction type indicating the assignee counterparty and the agreement with him. The settlement account is selected - 76.09.

An example of writing off accounts payable in 1C 8.3

Let's move on to filling out the main part of the document. This can be done automatically using the button of the same name, but keep in mind that there are two of them on the form. In this case, there is no difference, just as with the selected type of operation “Debt transfer”. In other cases, the “Fill” button, which is located at the top of the form, will fill in both accounts payable and accounts receivable.

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Manual input is also available here. It is convenient in cases where adjustments are made based on one or two documents.

Next, fill out the “Write-off account” tab. In our example, we specified the account as 91.01. In the case where the debt is not with us, but with the counterparty to us, it is necessary to indicate account 91.02.

What document should be used to reflect the assignment?

The organization creates reserves for doubtful debts in accounting and for profit tax purposes. The balance sheet for account 62.01 and the balance sheet for account 60.01 for 2021 are presented in Fig. 1: Doubtful debt is any debt to the taxpayer arising in connection with the sale of goods, performance of work, provision of services, if this debt is not repaid within the time period established by the agreement and is not secured by a pledge, surety, or bank guarantee. If the taxpayer has a counter-obligation (accounts payable) to the counterparty, the corresponding debt to the taxpayer to the extent that exceeds the specified payables of the taxpayer to this counterparty is recognized as a doubtful debt (clause 1 of Article 266 of the Tax Code of the Russian Federation).

Manual reflection of transactions for registration of an assignment agreement in 1C

To perform manual entries, you must use the “Operations” menu - the “Operations entered manually” subsection.

To carry out the assignment, you need to generate a couple of transactions:

Debit 76.09 “Settlements with debtors - creditors” - Credit 91.01 “Other income”. The amount reflected in the posting corresponds to the amount of debt of the new creditor.

Debit 91.01. “Other income” - Loan 62.01 “Settlements with customers.” The amount indicated is equal to the value of the assignor.

Postings to be completed under the assignment agreement with the assignee

Debit 58.05 “Providing financial payments” Credit 76.09 “Settlements with debtors - creditors”. The amount of funds is equal to the amount of costs incurred in the process of acquiring receivables.

According to the assignee's accounting, a posting is made Debit 76 Credit 91.01 “Other income”. The indicated amount is equal to the amount of the debt being collected.

Debit 91.02 Credit 58.05 “Provision of financial investments” for the amount of costs received.

Debit 51 Credit 76.09 for the amount of funds actually received.

1C Accounting 8 - Assignment of the right of claim AFTER the payment is due

Let’s fill out the “header” of the document and then use the Services tab.

In the Nomenclature directory, we will add a new service to the Services group - Assignment of the right of claim with a VAT rate - Without VAT, without specifying the nomenclature group, since income is recorded in account 91.

If it is assumed that this business transaction will be used repeatedly, you can pre-register income and expense accounts for this specific service on the Accounting Accounts directory tab by clicking on the Add button. In accounting we will select accounts 91.01 and 91.02, and in tax accounting accounts 91.01.5 “Proceeds from the sale of property rights” and 91.02.5 “Expenses associated with the sale of property rights”, we will not forget to indicate the VAT account for the sale of 91.02.

See rice. 2. Figure 2.

Let’s select the created service in the tabular section, indicate the cost of the concession - 300,000 rubles, and be sure to