General procedure for payment for postal services. Accounting for postage General procedure for payment of postal services

Cash method - payment for services with banknotes circulating on the territory of Russia;

Cashless method - payment for services by transfer Money from one current account to another using the banking system and execution of payment documents.

Payment against the advance made -

3. The procedure for calculating the fee for written post

The user of postal services is obliged to pay for the services rendered to him. The payment for universal postal services is determined on the basis of tariffs approved by the federal law of the executive power on the regulation of natural monopolies in the field of public postal services, and is confirmed by the application of state signs on written correspondence postage... Sold state postage stamps are not accepted or exchanged. Payment for other postal services, as well as for other services and work is determined according to the tariffs established by the licensee on a contractual basis.

Payment for postal services is charged when accepting postal items and postal orders. Fee for forwarding a postal item depends on the type and category of the postal item, its weight, dimensions, the amount of declared value, the method and distance of shipment. Postage fee postal order depends on its category and the amount of money sent.

Payment for the provided postage services can be made in cash and by bank transfer, as well as using state postage stamps.

Legal entities can pay for postage services in the form of advance payments, as a rule, in the amount of average monthly expenses for postage services. If the advance payment made is spent and there are no new payments, the acceptance of postal items is terminated. The provision of services paid for by a non-cash method begins only after the funds are credited to the settlement account of postal organizations.

State postage stamps (GZPO) are postage stamps and other signs applied to written correspondence and confirming payment for postage services. GZPO are applied when the sender pays for the postage of simple and registered letter correspondence and notifications of delivery of postal items. Persons guilty of the manufacture for the purpose of marketing or the sale of knowingly counterfeit GZPO are liable in accordance with the law Russian Federation.

The following are used as GZPO:

Postage stamps pasted on postal items or printed on postage envelopes and postcards;

GZPO impressions made by franking machines;

Other signs applied by typographic method and established by the federal executive body in charge of postal services.

The GZPO indicates the names in Russian and Latin transcription, the amount of the fee in Arabic numerals or Latin letters, the year of issue and registration number... In addition, the word "Mail" can be placed on them, written in Russian or Latin letters. The amount of the fee may be replaced by a mark indicating that the payment has been made in full.

The LZPO is placed in the upper right corner of the front side of the letter post. It is the responsibility of the sender to apply GZPO to written correspondence in the amount of the fee in accordance with the established tariffs. Postage stamps are stamped with a calendar stamp so that they cannot be reused. When canceling stamps, the postal worker checks the correctness of the payment. When cancellation of stamps with portraits, the imprint of the calendar stamp should not contaminate the image of the face, and when stamping art cards and envelopes, the imprint of the stamp should not be placed on the drawing. it is prohibited to stick postage stamps one on top of the other or on the non-address side of the postal item.

To confirm payment for sending letters by parcels and postcards within the Russian Federation, uncanceled postage stamps cut from marked envelopes and postcards may be used. Other cut-out LZPO, as well as postage stamps, withdrawn from circulation, damaged, contaminated, canceled in any way, foreign to confirm payment for postage shipment are not used.

To confirm the payment of letter-post sent in one shipment in large quantities, franking machines are used.

The tariffs for postal services are arranged in the form of a price list. For each type of mailing, a base weight and a base rate, a step weight and a step rate are set, as well as the principles of tariffication depending on the category and distance:

For letter post, a base rate is set for a weight of up to 20 g, regardless of the distance of shipment. For each subsequent full and incomplete 20 g of weight, an additional fee is charged at the established rate;

For parcels with declared value and parcels, a base tariff is set for weight up to 500 g in five tariff zones, depending on the distance of shipment. For each subsequent full and incomplete 500 g of weight, an additional fee is charged at a separate rate established for each belt;

For postal money transfers, the tariff is set as a percentage of the transferred amount of money.

Fee (P) for sending simple and registered letter-post is determined by the formula:

P = T b + P 1

where T b is the base rate for the first 20 g of mass; P 1 - payment for exceeding 20 g of weight.

P = 16.50 fee for sending a simple letter weighing up to 40 grams.

The fee for exceeding the base weight is determined by the formula:

where T w is the step rate for exceeding the base mass; K is the multiplicity factor of the mass.

The multiplicity factor of mass is determined by the formula:

K = (M - M w) / M w

where M is the mass of the letter; M w - step mass.

The multiplicity factor of the mass must always be equal to a positive whole number. If division results in fractional number, then the fraction is rounded up to the nearest whole number. For example, if K = 1.5 then it is rounded to 2; if K = 3.3, then it is rounded to 4, etc.

Substitute the value of P and K in the formula:

P = T b + T w (M - M w) / M w = Tb + T w (M / M w - 1) =

T b + T w M / M w - T w = T b - T w + T w (M / M w)

Thus, the payment formula for simple and registered letter-post takes the following form:

P = T b - T w + (M / M w)

For letters with a declared value, the postage fee is determined by in the following way:

P = P m + P c

where P m is the payment for the mass of the postal item sent; P c - payment for the declared value.

The fee for the sent mass of a postal item is determined by the formula:

P m = T b - T w + T w (M / M w)

The payment for the declared value is determined by the formula:

P c = T c C

where T c is the tariff for the declared value; C is the declared value.

Substitute the value of P m and P c in the formula:

P = T b - T w + T w (M / M w) + T c Ts.

34. Payment for postal services is charged when accepting postal items at the rates in force on the date of receipt.

35. Postal services are paid for with postage stamps of the Republic of Belarus, other postage stamps, cash or non-cash payments, as well as international reply coupons.

36. Postage stamps of the Republic of Belarus are used to pay for sending by the national postal operator of simple and registered letter-post items (with the exception of bags "M").

Postage stamps are pasted in the upper right corner of the postal item. It is not allowed to stick postage stamps one on top of the other, sticking adhesive tape over postage stamps, as well as applying other substances to postage stamps that contribute to their reuse.

Sold postage stamps, pre-stamped envelopes and pre-stamped postcards cannot be returned or exchanged.

Postage stamps withdrawn from circulation, contaminated, damaged, sealed with adhesive tape, covered with another substance, canceled in any way, foreign postage stamps are not accepted for payment for postal services.

37. International reply coupons are exchanged for postage stamps in accordance with the procedure established by international treaties of the Republic of Belarus.

38. Imprints of marking (franking) machines are used as postage signs confirming payment for the postage of ordinary and registered letter-post items. The national postal operator has the right, on a contractual basis, to allow users of postal services to use other signs (paid by agreement, "Tahe percue" and others), confirming payment for the postage of letter-post items.

Marking (franking) machines must be registered with the national postal operator. Plain and registered letter-post items with an imprint of the cliche of marking (franking) machines are accepted for shipment after the owner of the marking (franking) machine concludes an agreement with the national postal operator on its use.The procedure for delivering postal items to the national postal operator is determined in the contract.

If the date of the stamp of the marking (franking) machine does not correspond to the date of delivery of the letter-post items to the national postal operator, the mailings are returned to the sender for re-issuance by applying an additional stamp of the calendar stamp of the marking (franking) machine. In this case, the imprint of the calendar stamp of the marking (franking) machine with the original date is crossed out.

39. Unpaid or incompletely paid letter-post items after seizure mailboxes if the sender's address is available, they are returned to him without cancellation of stamps, indicating the reason for the return. In the absence of the sender's address, such postal items shall be transferred to undelivered postal items.

40. Plain letters and postcards taken out of mailboxes within 10 days after the introduction of new tariffs, if they were paid at the previously valid tariffs, are non-refundable.

41. Fragile and bulky parcels are subject to additional charges. Fragile and bulky international parcels are accepted only to those countries that allow these items to be shipped. If the package is both fragile and bulky, then the additional fee will be charged only once.

42. Payment for military correspondence is made in accordance with the law.

CHAPTER 7

ITEMS AND SUBSTANCES ALLOWED FOR SHIPMENT BY DOMESTIC POST

43. In simple and registered letters sent written messages, business papers, photographs, art postcards, printed advertising materials, diagrams and others.

44. Letters with a declared value and items of express mail with documents are sent securities or documents (passports, certificates of civil registration, driver's licenses, military cards and others), government bonds, lottery tickets, certificates, photographs, art cards, postage stamps, manuscripts, court and pension cases, business papers, documents, having value for the sender and / or addressee.

45. Only printed materials (letterheads, brochures, posters), photographs, albums, printed media, notebooks, notebooks, business papers, fiction and other literature, printed advertising information and other printed materials are sent in ordinary and registered parcels.

46. In small packages, the limit of the investment value of which should not exceed six basic units, items of cultural, household and industrial purposes, business papers, printed publications, fiction, literature on fine arts, sound recordings, medicines, medicinal herbs, seeds, food long-term storage and other items of value.

47. Secograms contain letters written in a sekografic way and filed openly, clichés with sekografic signs, sound recordings and special paper intended exclusively for the blind, provided that they are sent by an officially recognized organization for the blind and / or to its address.

48. In parcels and items of express mail with a commodity enclosure, items of cultural and household and industrial purposes, food for long-term storage, printed materials, plants, bees, medicines, medicines, vegetables, fruits and other items are sent.

CHAPTER 8

ITEMS AND SUBSTANCES AUTHORIZED FOR SHIPMENT IN INTERNATIONAL POSTAL

49. Written messages, business papers, receipts, invoices, photographs and others may be sent in ordinary and registered letters and international express mail with documents.

50. In letters with a declared value, documents, copies of documents and certificates, certified in accordance with the established procedure, securities, foreign currency and payment documents in foreign currency, documentary securities are sent.

51. In parcels, the following can be sent: printing products, geographical maps, patterns, catalogs, brochures, various announcements, postcards, descriptions and reproductions on paper, cardboard or other materials usually used for book printing, and other products.

52. Secograms can be used to send letters written in a sekografic way and submitted in open form, publications with a raised font for the blind, clichés with scrawl signs, as well as special paper intended exclusively for the blind and sent by an officially recognized institution for the blind and (or) to them. Sound recordings for the blind can be accepted as secograms.

53. "M" bags are used to send printed media, books and other printed products to the same recipient and to the same destination.

54. It is allowed to enclose documents in a small package that have the character of current or personal correspondence, however, these documents can be sent only to the addressee of this small package.

55. In parcels and items of international express mail with a commodity enclosure, items of cultural and household and industrial purposes, food products of long-term storage, printed materials, plants, medicines and other enclosures are sent, if they are allowed to be sent to the country of destination and are not prohibited and limited to shipment in accordance with the law.

Our question is as follows, a municipal contract has been signed for the supply of unmarked envelopes with postage stamps equivalent to the letter "A" applied by the participant, i.e. As a result, the Bryansk city administration receives marked envelopes, but in the subject of the contract and in the invoice there are "unmarked envelopes with postage stamps applied by the participant." The Treasury does not allow payments under Article 221, arguing that unmarked envelopes are Article 340. We understand this, but we received the goods in "collection - envelope + stamp". How to pay correctly?

Answer

In accordance with the Instructions approved by order of the Ministry of Finance of Russia dated 01.07.2013 No. 65n, postal services, including the purchase of postage stamps and marked envelopes, are subject to sub-item KOSGU 221 "Communication services". In accounting, marked envelopes for sending mail are taken into account as part of monetary documents on account 0.201.35.000 "Cash documents" (clause 169 of the Instructions to the Unified Chart of Accounts No. 157n). In the case of purchasing envelopes that do not have postage signs (unmarked envelopes), there is no question of paying for postage services, therefore, the institution has no grounds for attributing the costs of acquiring such envelopes to the KOSGU 221 sub-item, just as there is no reason for them accounting as part of monetary documents.
By general rule expenses for the acquisition of objects, which in the future, in accordance with the provisions of Instruction No. 157n, can be accounted for as part of non-financial assets, are attributed to the corresponding articles of KOSGU group 300 "Receipt of non-financial assets". At the same time, the expenses for the acquisition of objects related to fixed assets are carried out at the expense of the item KOSGU 310 "Increase in the value of fixed assets", and the expenses for the acquisition of items related to inventories - at the expense of the item KOSGU 340 "Increase in the cost of inventories".
Since unmarked envelopes can be accounted for as part of inventories, the costs of their acquisition should be carried out under item KOSGU 340 "Increase in the value of inventories". In this case, the costs of postage stamps must be reflected in the sub-article KOSGU 221 "Communication services" (section V of the instructions approved by order of the Ministry of Finance of Russia dated 01.07.2013, No. 65n).

34. Payment for postal services is charged when accepting postal items at the rates in force on the date of receipt.

35. Postal services are paid for with postage stamps of the Republic of Belarus, other postage stamps, cash or non-cash payments, as well as international reply coupons.

36. Postage stamps of the Republic of Belarus are used to pay for sending by the national postal operator of simple and registered letter-post items (with the exception of bags "M").

Sold postage stamps, pre-stamped envelopes and pre-stamped postcards cannot be returned or exchanged.

37. International reply coupons are exchanged for postage stamps in accordance with the procedure established by international treaties of the Republic of Belarus.

38. Imprints of marking (franking) machines, electronic postage signs are used as postage signs confirming the payment for sending ordinary and registered letter-post items. The designated postal operator has the right, on a contractual basis, to authorize users of postal services to use other signs (paid by contract, "Taxe percue" and others), confirming payment for the postage of letter-post items.

(as amended by resolutions of the Council of Ministers of 20.08.2010 N 1214, of 17.06.2014 N 588)

Marking (franking) machines must be registered with the national postal operator. Plain and registered letter-post items with an imprint of the cliche of marking (franking) machines are accepted for shipment after the owner of the marking (franking) machine concludes an agreement with the national postal operator on its use. The procedure for the delivery of postal items to the national postal operator is determined in the contract.

39. Unpaid or incompletely paid letter-post items after removal from the mailboxes, if the sender's address is available, are returned to him without cancellation of stamps, indicating the reason for the return. In the absence of the sender's address, such postal items shall be transferred to undelivered postal items.

40. Plain letters and postcards taken out of mailboxes within 10 days after the introduction of new tariffs, if they were paid at the previously valid tariffs, are non-refundable.

41. Fragile small packages, fragile and bulky domestic express mail, fragile and bulky parcels are subject to additional charges. If domestic express mail or parcels are both fragile and cumbersome, the additional fee will be charged only once.

The specificity of the activities of some budgetary institutions is associated with the need to send a large number of letters and telegrams. There are several options for sending correspondence. Each organization chooses the most convenient way for itself, depending on which the reflection of postage payment transactions in accounting has its own characteristics. The article discusses the specifics of sending correspondence different ways, as well as the procedure for reflecting these operations in accounting.

Yu. Vasiliev There are several payment options for sending correspondence by budgetary institutions:

- payment for postal services through the accountable person;
- the use of franking (marking) machines when paying for postal services;
- payment for postal services using an advance book.

Let us consider how, using this or that method of sending correspondence, these operations should be reflected in accounting.

Payment for postal services through accountable persons

The procedure for paying for postage through accountable persons is extremely simple and does not differ from the usual procedure for paying through these persons for the purchase of household materials. By order of the head, a person is appointed responsible for receiving funds from the institution's cash desk to pay for mail services for sending correspondence. A liability agreement is concluded with him, the standard form of which is approved by the Decree of the Ministry of Labor and social development RF dated December 31, 2002 No. 85 "On approval of the lists of positions and jobs replaced or performed by employees with whom the employer can conclude written agreements on full individual or collective (team) liability, as well as standard forms of agreements on full liability."

To receive funds from the cash desk of the institution, you should write a statement and indicate in it that the funds from the cash desk are taken to pay postage. Quite often, accountants of budgetary institutions ask the question: for how long does the accountable person receive funds from the institution's cash desk? As stated in clause 11 of the Procedure for conducting cash transactions in the Russian Federation approved Letter of the Central Bank of the Russian Federation dated 04.10.1993 No. 18, institutions have the right to issue cash against a report on payment of economic and operational expenses (their list includes expenses for payment of communication services) of authorized enterprises and organizations, individual divisions of economic organizations, including branches that are not on an independent balance sheet and are outside the area of activity of the institution, in the amount and for the periods determined by the heads of the enterprises. Thus, if funds are credited to pay for postal services of a branch or subordinate institution, then the period for their issuance is limited by the order of the head. As a rule, this period is one month. The accountable person at the beginning of the month receives money from the institution's cash desk and reports for them at the end of the month. However, other options are possible, for example a week. Upon receipt of funds for payment of postal services by the head organization, the period for their issuance is also approved by the order of the head, although this is not directly stated in the named letter. The term for issuing funds in payment for postal services can be three days, a week, a month, etc.

Persons who received cash on account must, no later than three working days after the expiration of the period for which they were issued, submit to the accounting department Advance report (f. 0504049)... It is accompanied by documents confirming the expenses incurred, usually it is a cash register receipt, receipts, invoices. If the postal items are registered (registered, with a declared value, ordinary), which in practice happens most often, then a receipt and a description of the attachment are attached to the cash register receipt. According to Rules for the provision of postal services approved Decree of the Government of the Russian Federation of April 15, 2005 No. 221, the receipt reflects the type and category of the postal item (postal order), the addressee's surname (name legal entity), the name of the postal object of the destination, the number of the postal item (postal order). The list of attachments contains a list of documents attached to the sent letter (parcel post).

In accordance with By order of the Ministry of Finance of the Russian Federation of 08.12.2006 No. 168n "On approval of the budget classification" postage costs are accounted for by Subarticle 221"Communication services" EKR.

In accounting, transactions for issuing amounts for payment of postage to the account are reflected in the following accounting entries:

- issued from the cash desk to account for the amount of money to pay for postage:

Account debit 208 04 560

Account credit 201 04 610"Departures from the cash register"

- the accountable person reported for the expenses incurred:

Account debit 401 01 211"Expenses for communication services"

Debit of accounts 201 05 510"Receipts of monetary documents" (in the case of purchase of stamps and envelopes for sending correspondence by the reporting person), 208 04 660

- the unspent balance of the reporting amount was returned:

Account debit 201 04 510"Cash receipts"

Account credit208 04 660 "Reduction of accounts receivable of accountable persons for payment of communication services"

Provision of postal services using franking machines

Postal services for sending correspondence can be provided to institutions using franking or marking machines. In terms of their functional focus, they differ slightly from each other. What is a franking (marking) machine and what are its functional characteristics?

A franking machine (marking machine) is a machine designed for applying state postage marks on written correspondence, confirming payment for postal services, the date of receipt of this correspondence and other information. The amount of postage and the date of departure are set by the forwarder on the dialing mechanism of the marking drum, the next item number is dialed automatically. With the help of a marking machine, postage is recorded for non-cash payments with communication organizations.

For settlements with the help of a franking (marking) machine, the organization concludes an agreement with the post office for its service. However, one contract is not enough for the use of the franking machine in operation. It is necessary to obtain permission for its use. According to the Order of the Ministry information technologies and communications of the Russian Federation dated 09.29.2006 No. 127 "On approval of the administrative regulations of the federal service for supervision in the field of communications for the execution of the state function of issuing permits for the use of franking machines" (hereinafter - the Administrative Regulations) government service on registration of the permit is provided on the basis of a written application to the territorial authority of Rossvyaznadzor. The application can be sent by mail or delivered by the applicant directly to the territorial office of Rossvyaznadzor, in the territory of whose powers it is supposed to use a franking machine.

The statement indicates ( Clause 6.3 of the Administrative Regulations):

- the full name of the legal entity (full name of the individual entrepreneur), its location (place of residence) and postal address, TIN (additional checkpoint for the branch), telephone, fax;

- name of the model (series) of the franking machine;
- place of installation of the franking machine;
– possible date and the time of the inspection.

Attached to the application:

- a copy of the technical passport of the franking machine;
- a notarized copy of the certificate of registration of the owner of the franking machine with the tax authority;
- a copy of the agreement with the federal postal organization (branch of the organization) for the provision of postal services using a franking machine (for federal postal organizations (their branches) that are the owners of franking machines, it is not required to submit an agreement for the provision of postal services);
- copies of certificates of conformity;
- print of the cliche of the franking machine.

After the submission of all the above documents, within 30 days from the date of registration of the application for a permit, Rossvyaznadzor issues a permit. Its validity period is not limited. There is no fee for consideration of applications and issuance of permits from applicants. If a permit is lost or damaged, a new one is issued.

Marking machines can:

1) summarize the postage costs incurred by the organization;

The most convenient option for budgetary organizations (especially when paying for postage at the expense of budgetary funds) is the summation of the costs incurred by the postal organization. In this case, you can avoid paying advance payments. The post office worker takes monthly readings of the counter of the franking machine. According to the meter readings, an invoice (invoice) is issued at the beginning and end of the month, to which an act of completion is attached. In accounting, these transactions will be reflected as follows:

- for the amount of mail sent:

Account debit 401 01 221"Expenses for communication services"

Credit account 302 04 730

- for the amount of the payment made:

Account debit 302 04 830

Credit of accounts 304 05 221 , 201 01 610 "Disposal of funds of an institution from bank accounts"

In case the marking machine deducts postage from the original amount set on the counter of the cash register,
the organization must transfer to the account of the post office a certain amount of money, which is an advance. The post office technician "loads" the equivalent of the payment into the machine. Stamping the envelope for sending, the operator (employee of the organization) indicates the amount of sending, which is deducted from the remainder of the one that is entered in the machine's memory, and is affixed to the envelope or an adhesive sticker. When the counter of the cash register reaches zero, the labeling machine automatically turns off. In other words, the machine stops working if the entire amount deposited into the account of the post office is used up.

In this case, postage payment transactions will be reflected in the accounting by the following entries:

- for the amount of the advance payment:

Account debit 206 04 560

Credit of accounts 201 01 610 304 05 221 "Settlements for payments from the budget with the bodies organizing the execution of budgets, for payment of communication services"

- offset of the advance payment for the amount of postal services rendered to the institution during the month:

Account debit 302 04 830"Reduction of accounts payable for settlements with suppliers and contractors for payment of communication services"

Account credit 206 04 660

note: Decree of the Government of the Russian Federation of 23.02.2007 No. 126 "On measures to implement Federal law"On the federal budget for 2007" there is no limit on the amount of advance payment when making settlements with suppliers and contractors at the expense of budgetary funds. Recall that last year it also amounted to 100% of the value of the concluded agreements (contracts) (clause 37 of the RF Government Decree of 22.02.2006 No. 101 “On measures to implement the Federal Law“ On the Federal Budget for 2006 ”).

Example 1.

The budgetary institution makes settlements with the post office using a franking machine, which sums up the postal items made. At the end of the month, the budget institution received an invoice in the amount of 3,562 rubles. (including VAT - 543.36 rubles)
and an act of completion with a register of shipments made. Payment of postage is made at the expense of budgetary funds.

Payment for postal services using an advance book

Payment for postal services can be made not only with the help of accountable persons, franking (marking) machines, but also with the use of an advance book. The organization enters into an agreement with the post office, the subject of which is payments for postal services using an advance book. Then an advance book is purchased, which is stored not at the cash desk of the institution, but in the post office. The organization transfers funds to the account of the post office as an advance against the subsequent sending of telegrams and letters. Payment information is entered into the organization's advance book. As the correspondence is sent, the advance book is consumed.

Practice shows that when paying for postal services using an advance book, accountants have difficulties in reflecting transactions to pay postage and purchase an advance book. Is the advance book a monetary document or can it be recorded as inventory? How is the replenishment of the advance book reflected in accounting?

According to the author, the advance book is not a monetary document, therefore, when purchasing it, you should not use account 201 05 000"Cash documents". The advance book is a printed matter, therefore, its purchase, in accordance with p. 66 of Instruction No. 25n, should be reflected like this:

- the purchased advance book is capitalized in the accounting:

Account debit 105 06 340"Increase in the value of other inventories"

Credit account 302 22 730"Increase in accounts payable for the purchase of inventories"

- the cost of the advance book has been paid:

Account debit 302 22 830"Reduction of accounts payable for the purchase of inventories"

Credit of accounts 201 01 610"Disposal of funds of the institution from bank accounts", 304 05 340 "Settlements for payments from the budget with the bodies organizing the execution of budgets, for the acquisition of inventories"

As for the transfer of funds in payment for postal services, in practice, the following options for reflecting this operation can be applied:

- funds are transferred to the post office:

Account debit 302 04 830"Reduction of accounts payable for settlements with suppliers and contractors for payment of communication services"

Credit of accounts 201 01 610"Disposal of funds of the institution from bank accounts", 304 05 221 "Settlements for payments from the budget with the bodies organizing the execution of budgets, for payment of communication services"

- for the amount of replenishment of the advance book:

Account debit 201 05 510"Receipt of monetary documents"

Credit account 302 04 730"Increase in accounts payable for settlements with suppliers and contractors to pay for communication services"

- expense of the advance book:

Account debit 208 04 560"Increase in accounts receivable of accountable persons for payment of communication services"

Account credit201 05 610 "Disposal of monetary documents"

- report of the accountable person for the sent correspondence:

Account debit 401 01 221"Expenses for communication services"

Account credit208 04 660 "Reduction of accounts receivable of accountable persons for payment of communication services"

but last way reflection of accounting records is not entirely correct, because:

- the post office, which is not an accountable person of the organization, reports for the services rendered in sending correspondence;

- it is incorrect to consider the replenishment of the advance book as the receipt of monetary documents, since, in fact, monetary documents are not purchased. The advance book in this case is a way to control the listed advance and its spending;

- usage accounts 302 04 000“Settlements with suppliers and contractors to pay for communication services” when paying an advance contradicts the budget accounting methodology set forth in Instruction No. 25n.

- advance payment for postal services is listed:

Account debit 206 04 560"Increase in accounts receivable on advances issued for communication services"

- the post office submitted an invoice, a register of poisoned correspondence, an act of completed work:

Account debit 401 01 221"Expenses for communication services"

Credit account 302 04 730"Increase in accounts payable for settlements with suppliers and contractors to pay for communication services"

- the advance payment was offset for the amount of postal services provided to the institution during the month:

Account debit 302 04 830"Reduction of accounts payable for settlements with suppliers and contractors for payment of communication services"

Account credit 206 04 660"Reduction of accounts receivable for issued advances for communication services"

Example 2.

The budgetary institution makes settlements with the post office by means of an advance book, the cost of which is 15 rubles. The amount of funds credited to the advance book is 2,640 rubles. (including VAT - 398.14 rubles). At the end of the month, the budgetary institution received an invoice in the amount of 1,580 rubles. (including VAT - 241.02 rubles) and an act of completion with a register of shipments made. Payment of postage is made at the expense of budgetary funds.

The following entries will be made in accounting:

The form of the advance report was approved by the Order of the Ministry of Finance of the Russian Federation of September 23, 2005 No. 123n "On approval of the forms of budget accounting registers".

General procedure for payment for postal services. Accounting for postage General procedure for payment of postal services

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