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Vorozhbitova Krystyna

Chief Accountant

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The chief accountant on how the employee purchased goods for the company not at his own expense

We will remind: fiscal officers whose illegal explanations about the taxation of the so-called credit account of the personal income tax and military collection began to be canceled by courts, addressed for support to the Ministry of Finance. Fortunately, neither the courts nor the Ministry of Finance supported the fiscal position, and, in fact, the controllers had to “go backwards” in this matter.

The Ministry of Finance first voiced its vision of the situation in a letter dated February 26, 2019 № 11220-16-63 / 5675. But! The Ministry of Finance still insists on the condition of “labor function”.

Accordingly, if:

1) the acquisition of goods / services is carried out by the employee at his own expense in connection with the performance of the work entrusted to him (labor function) – then it is not the income of an individual. And neither personal income tax nor military dues need to be withheld by an individual when paying compensation;

2) but if the acquisition of goods / services, which is carried out by the employee in favor of the employer at his own expense, is not related to the performance of labor functions, then it is the income of an individual (it is considered that the employee sold goods / services). Personal income tax and military duty must be deducted from such income.

Given this position of the Ministry of Finance, our recommendations: to approve the list of employees (positions) who have the right to make appropriate purchases for the company. And it is even better to define it as one of duties in the job description / employment contract.

We also advise to fix by the order the list of the goods which can be got by workers for needs of the enterprise.

And don’t forget about the advance report!

In our opinion, it should not matter within the framework of labor or civil relations compensation is paid to an individual. If the purchases of goods and materials for the employer are made at their own expense by an employee who does not have it specified in the employment duties, the relationship between them is of a civil nature.

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