How to arrange a free transfer of goods
Each operation in the course of business activities, including the gratuitous transfer of goods, is confirmed by primary accounting documents.
They must contain natural and monetary measures and all established mandatory details (Article 9 of the Law “On Accounting”). One of the required details is the date of compilation.
Since gratuitous transfer refers to transactions subject to VAT, you will determine the moment the tax base arises by the date of preparation of the primary accounting document (clause 1 of Article 167 of the Tax Code of the Russian Federation).
Which form you use as a primary form, write down in your accounting policy. If you are transferring goods, then this may be an invoice in the form No. TORG-12.
Comments on the document “Agreement for free performance of work (provision of services)”
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| no name | 02/13/2014 at 21:58:20 Thank you!!! |
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| 5 Eugene | 03/16/2014 at 17:11:54 Great base! Thanks a lot! |
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| Tamara | 05/14/2014 at 17:31:11 Please clarify whether it is possible to use this sample as a “template” for drawing up an agreement for the provision of medical services (dental care within the framework of compulsory medical insurance - free of charge) under the following conditions: -the institution has a licensed dentistry office, but no specialists; -the service in this institution was previously licensed, but due to the lack of a specialist, there is a possibility of termination of the license; - there is a dental clinic in the city and its specialists are ready to provide services in this office. The agreement is necessary to preserve the cabinet. Perhaps you can offer other options for drawing up the contract - I will be very grateful! |
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| Elena | 09/11/2014 at 11:29:34 What a delight and no need to rack your brains! Thank you!!!!! |
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| Alexei | 09.11.2014 at 20:16:18 Please clarify whether this agreement can be used for repair and construction work not subject to SRO |
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| Boris | 11/10/2014 at 01:33:52 Great BASE! In general and in particular! |
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| Lily | 11/17/2014 at 10:02:38 A good contract, nothing superfluous, all the necessary points are clearly stated |
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| Tatiana | 01/28/2015 at 10:06:35 Hello. I am an individual entrepreneur, I have a point in the market. Can I hire a relative (father-in-law) to help me once a week without hiring him using this contract? |
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| 5 Lada | 01/29/2015 at 14:41:31 Thank you! Great! |
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| Tatiana | 02/09/2015 at 09:46:13 Thank you |
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| Igor | 04/11/2015 at 20:01:57 A good document and without water. |
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| Faith | 08/21/2015 at 14:20:34 Thank you for the sample, it helped me a lot |
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| 5 Svetlana Davydova | 08/26/2015 at 13:36:12 Thank you! It helped a lot! |
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| 5 Julia | 09.29.2015 at 09:31:09 Very useful, thanks. |
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| Elena | 10/22/2015 at 10:24:25 The sample is general, suitable for all occasions, thank you! |
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| Ism | 10/28/2015 at 16:16:28 Thank you! Great deal. |
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| 4 Vasilisa | 12/28/2015 at 16:26:42 very useful, thank you very much |
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| Julia | 01/13/2016 at 18:25:16 A very convenient and useful site, all contracts are drawn up correctly. Thank you very much! |
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| Sergey | 01/20/2016 at 14:38:48 Thanks a lot!!!!!! |
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| Irina | 01/26/2016 at 16:07:35 Useful templates. Thank you |
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| Oleg | 01/27/2016 at 11:33:20 Thank you! Great base! Thanks a lot! |
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| 5 Andrey | 02/02/2016 at 11:09:43 thank you for the template |
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| Alesya | 02/03/2016 at 18:21:13 Good afternoon, a contract for the provision of services free of charge is available to both parties |
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| Irina | 02/11/2016 at 09:28:23 Yes, it was useful, thank you! |
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| I | 02/16/2016 at 10:23:02 everything is clear and simple, thank you |
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| 5 Novel | 03/28/2016 at 17:07:27 Thank you, everything is compiled as I need it |
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| Natalia | 04/14/2016 at 10:54:36 Great base, thank you! |
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| 5 no name | 04/20/2016 at 14:01:48 Thank you |
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| Aigul | 05/03/2016 at 07:53:20 yes, very useful, thanks! |
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| Marina | 07/18/2016 at 13:00:53 great deal. |
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| 5 Tatiana | 07/26/2016 at 07:01:12 Thank you, you helped me out. The agreement was drawn up competently and compactly. |
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| Vlad | 08/01/2016 at 16:54:31 The editors of the sample of this Agreement were very helpful, thank you! |
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| 5 Gennady | 09.24.2016 at 22:02:44 The agreement turned out to be useful! |
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| Lyudmila | 10/22/2016 at 10:31:45 Thanks for the great document! |
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| Love | 11/07/2016 at 16:51:42 Thank you, you helped a lot! |
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| Khachik | 09.11.2016 at 13:53:43 thank you, you helped us a lot!!! |
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| Igor | 01/20/2017 at 21:46:03 Simple and affordable! Thank you! |
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| Anna | 03/22/2017 at 14:12:49 I will use it as part of the skeleton for further creation of the contract)) |
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| 5 Irina | 10/05/2017 at 12:01:48 Thank you An accessible and concise contract. It’s nice that in Russia we have such teams of lawyers who are a pleasure to contact!) |
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| Anastasia | 10/11/2017 at 15:29:45 I used your template! Thank you |
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| Marina | 11/19/2017 at 20:34:26 Thank you, useful information! |
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| 5 Irina | 01/18/2018 at 14:35:56 Thank you. Very affordable shape and great base |
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| Zhanna | 01/22/2018 at 13:10:32 It is a pity that no one answers the above questions. |
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| Angelica | 01/30/2018 at 17:10:19 The document was very useful. |
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| Galina | 02/07/2018 at 13:29:40 Useful site. Thank you. |
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| Sergey | 05/03/2018 at 16:56:39 A good deal for all occasions... |
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| 5 Julia | 05/25/2018 at 07:28:46 Great deal. Nothing superfluous, everything to the point. Thank you.))) |
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| Olga | 05/27/2018 at 10:05:59 As an amateur, I like it. I'll go consult a lawyer. The task is to register the seller (my mother) with me (I am an individual entrepreneur). Thank you! |
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| 5 lily | 12/17/2018 at 10:30:08 Thanks for the useful information. |
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| Eugene | 01/28/2019 at 16:06:44 The contract provides for the requirements of the Civil Code, the text is brief. |
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| Olga | 02/11/2019 at 09:59:49 Thank you!!!!!!!!!!!!!!! |
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| ttsyy | 03/12/2019 at 18:09:36 vyv 05/14/2014 at 17:31:11 Please clarify whether it is possible to use this sample as a “template” for drawing up an agreement for the provision of medical services (dental care within the framework of compulsory medical insurance - free of charge) under the following conditions: -the institution has a licensed dentistry office, but no specialists; -the service in this institution was previously licensed, but |
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| Anna | 03/15/2019 at 15:53:48 Thank you, the material is right on point! |
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| Sergey Mikhailovich | 04/12/2019 at 14:35:16 reply to Tatyana Hello. I am an individual entrepreneur, I have a basement for selling clothes. Can I hire a relative (father-in-law) to help me once a month when leaving to pick up goods, without hiring him to work using this contract? |
Personal message | Reply 0
| Sergey Status: Client | 04/12/2019 at 14:39:02 reply to Tatyana Hello. I am an individual entrepreneur, I have a basement that is given for free use for selling clothes. Can I hire a relative (father-in-law) to help me once a month without hiring him using this contract? |
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| Anna | 04/23/2019 at 04:54:42 The sample document and comments to it were useful, thank you. |
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| Irina | 05/28/2019 at 09:11:33 reply to Tamara Thanks a lot for the tip |
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| 5 Ivan | 07/15/2019 at 23:49:36 super! I recommend! they want a twenty character review! well twenty is twenty |
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| Galina | 08/07/2019 at 10:47:05 for what period can a “Contract for free performance of work (provision of services)” be concluded? |
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| 5 Svetlana | 10/22/2019 at 6:36:54 pm Thank you. The agreement was useful. |
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| 5 Zhanna | 07.11.2019 at 13:48:33 Lots of samples, very convenient, thank you! |
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| Eugene | 12/18/2019 at 08:30:13 Normal sample. Is it true. it would be better to provide general legal justification for his conclusion |
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| 5 Maria | 12/27/2019 at 11:44:49 Everything is great - simple, short and clear. Thank you! |
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| hope | 01/21/2020 at 14:30:48 lawyer consultant thank you |
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| 5 Alexander | 02/03/2020 at 15:20:58 Clear, concise, easy to apply! |
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| Victoria. | 03/12/2020 at 02:20:52 Everything is clearly and clearly explained. Thank you. |
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| Mikhail | 03/19/2020 at 18:21:40 Good information, everything is very clear. 555 |
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| Tatiana | 03/28/2020 at 12:44:59 Thank you. Helpful information |
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| 5 Olesya | 04/01/2020 at 21:56:24 Thank you. The article is useful. |
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| Andrey | 04/06/2020 at 16:43:28 Thank you! very useful article |
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| Catherine | 04/28/2020 at 14:38:38 Thank you very briefly and to the point. |
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| Ramilya Zinnatullina | 05/27/2020 at 14:04:27 Excellent basic agreement, very useful |
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| 5 Natalia | 08/05/2020 at 07:42:18 Super Informative! Very professionally presented. Thank you! |
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| Tatiana | 08/20/2020 at 15:14:35 Thanks a lot! very useful! |
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| 5 Irina | 09.21.2020 at 10:29:10 Thanks for the help. Helped out. When there is very little time to solve a problem, this is convenient. |
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| Love | 11/18/2020 at 11:14:01 pm Hello! I am looking for a form of Agreement with the Chairman, the only representative of a public organization working without a salary. Is there a contract for free work or is there another form? That is, he must conclude it with himself... |
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| Irina | 12/10/2020 at 10:55:23 Very useful information! |
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| LELYA | 01/13/2021 at 19:14:41 Thank you, very useful. |
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| 5 Visit Vyborg | 01/31/2021 at 17:48:05 Thank you, everything is short and clear |
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| Julia | 02/24/2021 at 11:45:11 am reply to Love Yes, I’m also interested in whether this form is suitable for concluding an agreement between an NPO (ANO) and the general director of the NPO (one of the founders) appointed by the protocol? There is no activity, no salary is accrued |
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| Lyudmila | 03/02/2021 at 08:18:37 Good base. Thank you. |
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| Lyudmila | 03/02/2021 at 08:18:38 Good base. Thank you. |
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| Lyudmila | 03/02/2021 at 08:19:09 Good base. Thank you! |
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| Lyudmila | 03/02/2021 at 08:19:10 Good base. Thank you! |
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| 5 Sergey | 04/02/2021 at 11:52:41 Thank you very much yvyvyvyfmfupf fpfyfyp |
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| 4 Sergey | 04/24/2021 at 20:05:55 Thank you, good contract, I took it for work and edited it. |
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How to issue an invoice
Since the gratuitous transfer of goods is considered a sale, you will have to issue an invoice in accordance with the general procedure (clause 3 of Article 168 of the Tax Code of the Russian Federation).
Read in the berator “Practical Encyclopedia of an Accountant”
Gratuitous transfer - a special case of implementation
Fill out the invoice in one copy. Two are not needed, since the recipient of the gratuitous goods does not accept VAT for deduction (see letter of the Ministry of Finance dated December 13, 2021 No. 03-03-05/74496).
In the invoice, indicate the market value of the transferred goods and the amount of VAT calculated for payment to the budget.
The market price is the value specified in the contract if the parties are not interdependent (clause 1 of Article 105.3, clause 2 of Article 154 of the Tax Code of the Russian Federation). That is, it is the price at which you sold similar goods to other unrelated parties in the ordinary course of your business.
An invoice must be issued within 5 days from the date of shipment. If the moment of shipment is recorded in the invoice, then within 5 days from the date of its issuance, including the date of registration.
Read in the berator “Practical Encyclopedia of an Accountant”
How to fill out an invoice
Information for the document
The procedure and conditions for concluding an agreement for the provision of services free of charge are not established by the current legislation of the Russian Federation. Compensation and gratuitousness of concluded contracts are stipulated in Art. 423 Civil Code of the Russian Federation.
Features of document preparation
- Completed sample order
- Contents of the agreement
- Responsibility of the parties
- Change and termination of the contract
Contents of the agreement
According to paragraph 2 of Art. 423 of the Civil Code of the Russian Federation, an agreement is recognized as gratuitous if the party receiving services or work under this agreement does not make payment or counter-provision of services to the other party.
As a rule, such agreements are concluded by charitable organizations, foundations and institutions whose activities are not related to making a profit. Since the contract is concluded in writing, the law has requirements for its content:
- The subject of the contract is its essential condition - Art. 432 Civil Code of the Russian Federation
- Since the gratuitous contract does not provide for payment, the contract must reflect the gratuitousness of the services provided.
- Parties to the contract. The legislation does not directly prohibit the conclusion of this type of agreement between commercial enterprises, but the very type of their activity provides for the receipt of benefits. The conclusion of an agreement between individuals or an individual and a legal entity is not limited in any way.
- Date and place of conclusion of the contract. If the contract does not indicate the place of its conclusion, then it is considered to be concluded at the place of residence of the person who sent the offer. If services are provided by a legal entity, then at the place of its registration - Art. 444 Civil Code of the Russian Federation.
- Signatures of the parties with transcripts.
- Obligations of the parties, namely the obligation to perform the services or work provided within the time period specified in the contract.
Important! Since a gratuitous contract cannot be recognized as a contract, it is advisable to reflect in the contract the consequences of violating the deadline for fulfilling the contract.
Responsibility of the parties
Despite the fact that the agreement for the gratuitous provision of services does not provide for payment or any other remuneration for its execution, the parties bear responsibility under the law for improper fulfillment of obligations - Chapter 25 of the Civil Code of the Russian Federation.
According to Art. 401 of the Civil Code of the Russian Federation, liability for failure to fulfill obligations under a contract occurs only if there is guilt or intent of the person who failed to fulfill the contract. The burden of proving the absence of guilt, in this case, rests with the offender. And an agreement concluded in advance regarding the absence of violation is considered void.
Since the contract is concluded free of charge, payment of a penalty or compensation for damages in case of non-fulfillment is not provided, however, the party that has not fulfilled the obligation is not exempt from fulfilling it in kind - Art. 396 of the Civil Code of the Russian Federation.
Change and termination of the contract
Article 450 of the Civil Code of the Russian Federation provides the grounds on which an agreement can be amended and terminated:
- By agreement of the parties.
- At the request of one of the parties, the contract is changed or terminated only by a court decision.
A court decision to change the terms of the contract or terminate it can be made only if there are significant violations of the contract by one of the parties, as well as in other cases provided for by current legislation for certain types of contracts.
The consequences of changing and terminating the contract are listed in Art. 453 Civil Code of the Russian Federation:
- Changing the contract entails changing the obligations under it.
- Termination of the contract entails the termination of obligations, unless otherwise provided by legislative acts or follows from the essence of the concluded agreement.
- The term for changing or terminating obligations is considered to be the period by which the agreement to change or terminate the contract was signed.
The legislation provides for compensation for losses if a change or termination of the contract entails their occurrence.
Charity
If you transfer goods as part of charity (except for excisable goods), then such sales are exempt from VAT (subclause 12, clause 3, article 149 of the Tax Code of the Russian Federation).
Charity is the voluntary activity of individuals in the transfer of property to citizens or legal entities free of charge or on preferential terms (Article 1 of the Federal Law of August 11, 1995 No. 135-FZ “On Charitable Activities and Volunteering (Volunteering)”).
Exemption from VAT will have to be confirmed by the following documents:
- an agreement or contract on the free transfer of goods;
- act of acceptance and transfer.
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