Register goods shipped to customers (Russia)

Artigo
09/25/2024

In accordance with Russian legislation, a company must register the shipment of goods when goods are transported to a customer. When goods are shipped, ownership of the goods is transferred from the seller to the buyer. This transfer of ownership is also referred to as the passing of property rights.

You can also ship goods when the passing of property is postponed to a later date. The customer is liable for the goods only when the passing of property rights occurs. The following functionality is included:

Registration of a shipment where there is postponed passing of property rights.
Registration of a transfer of ownership. This registration includes registration of the customer's debt and write-off of the goods that were sold.
Cancellation of a shipment where there is postponed passing of property rights.
Allocation of charges to a sales invoice.

Note

Although the shipment doesn't change the customer's balance, the supplier must still pay value-added tax (VAT). The goods are moved to a special warehouse for shipped goods.

Settings

Set up a warehouse

Go to Inventory management > Setup > Inventory breakdown > Warehouses.
Create a warehouse of the Goods shipped type.

For a warehouse of any other type, in the Warehouse for items shipped field, you can specify a Goods shipped warehouse that should be used for the shipment of goods when there is postponed passing of property rights.

For a warehouse of the Goods shipped type, you can set a location for items that are shipped, if the Location dimension is activated for the items.

Set up a posting type and number sequences for passing of property rights

Go to Accounts receivable > Setup > Accounts receivable parameters.
On the General tab, on the Sales default values FastTab, in the Posting type field, select the type of posting:
- Standard – Property rights are passed to the buyer when the sales invoice is posted.
- Postponed passing of property – The passing of the property rights to the buyer is postponed when the sales invoice is posted.
On the Number sequences tab, in the Number sequence code field, select a number sequence for the Journal of passing of property, Voucher of passing of property, and Charges voucher references.

Set up a ledger posting group to post shipped goods tax

Go to Tax > Setup > Sales tax > Ledger posting groups.
Select the ledger posting group and on the General FastTab in the Shipped item tax field, select a ledger account for shipped goods tax.

Set up a charge code that uses a transit account

Use the Charges code page to set up a charge code. You can allocate the charges by using a transit account.

Go to Accounts receivable > Setup > Charges setup > Charges code.
On the Posting FastTab, in the Debit section, in the Type field, select Customer/Vendor.
In the Credit section, in the Type field, select Ledger account.
In the Credit section, in the Posting field, select the posting type for the credit account.
In the Credit section, in the Account field, select the account number that the charge should be credited to.
Set the Use transit account option to Yes to use the transit ledger account for charges when you post a sales invoice where there is postponed passing of property rights.

Set up revenue, consumption, and transit accounts to post miscellaneous sales charges

Go to Accounts receivable > Charges setup > Charges posting.
In the Misc. charges posting type field group, select the posting type for miscellaneous charges:
- Revenue – Set up ledger accounts to post revenue for sales miscellaneous charges to.
- Consumption – Set up ledger accounts to post consumption for sales miscellaneous charges to.
- Transit account – Set up ledger accounts to post sales miscellaneous charges for postponed passing of property rights to.
Note

You must set up revenue, consumption, and transit accounts to post sales orders where there are miscellaneous charges and postponed passing of property rights.
In the Account code field, select an account relation:
- Table – The account relation is for a specific customer.
- Group – The account relation is for a list of customer groups.
- All – The account relation is for all customers.
In the Account relation field, select the customer or customer group to set up an account relation.

Note

This field is available only if you selected Table or Group in the Account code field.
In the Misc. charges relation field, select a miscellaneous charges code:
- Table – Posting is set up for a specific miscellaneous charges code.
- All – Posting is set up for all miscellaneous charges codes.
In the Charges code field, select the miscellaneous charges code.

Note

This field is available only if you selected Table in the Misc. charges relation field.
In the Main account field, select the ledger account that the transactions are posted to.
In the Posting type field, select the posting type for posting miscellaneous charges.

Set up ledger accounts and offset ledger accounts for shipped goods

Go to Inventory management > Setup > Posting > Posting.
On the Sales order tab, in the left pane, select the type of ledger account to set up for shipped goods:
- Goods shipped – Set up ledger accounts to post the ledger transactions for shipped goods to.
- Goods shipped offset – Set up offset ledger accounts to post the ledger transactions for shipped goods to.
In the Item code field, select an item relation:
- Table – The item code is for a specific item.
- Group – The item code is for a specific item group.
- All – The item code is for all items.
In the Item relation field, select an item or item group.

Note

This field is available only if you selected Table or Group in the Item code field.
In the Account code field, select an account relation:
- Table – The account relation is for a specific customer.
- Group – The account relation is for a list of customer groups.
- All – The account relation is for all customers.
In the Account relation field, select a customer or customer group to set up an account relation.

Note

This field is available only if you selected Table or Group in the Account code field.
In the Sales tax group field, select a sales tax group.
In the Main account field, select the ledger account number.

Set up a posting type for a customer and an agreement

Go to Accounts receivable > Customers > All customers.
Select a customer account.
On the Sales order defaults FastTab, in the Posting type field, select the posting type:
- Standard – Property rights are passed to the customer when the sales invoice is posted.
- Postponed passing of property – The passing of the property rights to the customer is postponed when the sales invoice is posted.
Go to Sales and marketing > Sales agreements > Sales agreements.
Select a sales agreement.
Switch to the Header view.
On the Financial FastTab, in the Posting type field, select the posting type:
- Standard – Property rights are passed to the customer when the sales invoice is posted.
- Postponed passing of property – The passing of the property rights to the customer is postponed when the sales invoice is posted.

Working with sales invoices where there is postponed passing of property rights

Complete the procedures in this section to create a sales order where there is postponed passing of property rights, post the sales invoice, and register the passing of property rights.

Create a sales order and post a sales invoice where there is postponed passing of property rights

Go to Accounts receivable > Orders > All sales orders.
Create a sales order.
Switch to the Header view.
On the Setup FastTab, in the Posting type field, select Postponed passing of property.
In the Sales tax group field, select the sales tax group for the sales order.
Switch back to Lines view.
Create sales order lines. In the Item sales tax group field, select the sales tax group.
Post the invoice.

Note

To post an invoice of the Postponed passing of property type, make sure that the terms of payment that are assigned to the sales orders aren't for a cash payment, and that the Kind of activity field isn't set to Bailee or Commission agent.

For each inventory transaction that has an issue status of Sold, two additional inventory transactions are created for the Goods shipped warehouse: one transaction has a receipt status of Purchased, and the other transaction has an issue status of Deducted.

No customer balance and revenue transactions are generated at this point.

The following ledger transactions are generated:

Debit: Sales order, Goods shipped offset; Credit: Cost of units, invoiced
Debit: Sales order, Goods shipped; Credit: Sales order, Goods shipped offset
Debit: Shipped items tax; Credit: Sales tax payable

Allocate miscellaneous charges to a sales invoice

Use the Allocate charges dialog box to allocate charges to a posted sales invoice.

Go to Accounts receivable > Inquiries and reports > Invoices > Invoice journal.
Select a sales invoice of the Postponed passing of property posting type, and then select Adjustment to open the Allocate charges dialog box.
In the Posting date field, enter the date when miscellaneous charges should be posted.
Set the Credit correction option to Yes to indicate that charges should be posted as credit corrections.
In the Charges code field, select the charge code. This field lists only charges where the Type field in both the Debit and Credit sections is set to Ledger account.
In the Charges value field, enter the value of the charge.
Select OK to post the charge to the sales invoice.

Cancel a shipment for the passing of property rights

Use the Cancel shipment dialog box to cancel a shipment. You can cancel the shipment for goods if the passing of property rights isn't fully or partially registered. When you cancel a shipment, a credit note is created.

Go to Accounts receivable > Inquiries and reports > Invoices > Invoice journal.
Select a sales invoice of the Postponed passing of property posting type.
Select Passing of property > Shipment cancellation to open the Cancel shipment dialog box.
In the Processing section, in the Date field, select the date of cancellation.
Set the Credit correction (physical) option to Yes to indicate that physical inventory update should be posted as a credit correction.

Note

This option is automatically set to Yes if the Storno for physical posting option is set to Yes on the Inventory accounting tab of the Inventory and warehouse management parameters page.
Set the Credit note as correction option to Yes to post the credit note transaction as a credit correction.

Note

This option is automatically set to Yes if the Credit note as correction option is set to Yes on the Updates tab of the Accounts receivable parameters page.
Set the Credit remaining quantity option to Yes to restore the open quantity of the sales order.

Note

When a sales invoice is canceled, the quantity that is specified in the sales order is open for another shipment.
Set the Corrective document option to Yes to provide a reference to the source sales invoice in the credit note.
Use the Mark field to select one or more invoice lines for cancellation.

Note

To select all invoice lines, you can set the Select all option to Yes.
In the For processing field, enter the quantity that shipment should be canceled for.
Select OK to cancel the shipment.
Close the Invoice journal page.

Register the passing of property rights for a posted sales invoice

Use the Register a passing of property dialog box to register the passing of property rights for a posted sales invoice. Each invoice line in the dialog box contains the quantity that the passing of property rights must be registered for. You can specify a date and the quantity on the invoice line to confirm the passing of property rights. The sales tax charges and miscellaneous charges are recalculated based on the quantity, date of shipment, and the date of the passing of property rights.

Go to Accounts receivable > Inquiries and reports > Invoices > Invoice journal.
Select a sales invoice of the Postponed passing of property posting type.
Select Passing of property > Passing of property to open the Register a passing of property dialog box.
In the Processing section, in the Date field, select the date of the passing of property rights.
Use the Mark field to select one or more invoice lines for the passing of property rights.

Note

To select all invoice lines, you can set the Select all option to Yes.
In the For processing field, select the quantity to register the passing of property rights for.
Select OK to register the passing of property rights.

At this point, the customer balance and revenue transactions are created.