The procedure for writing off medicines in budgetary institutions. Accounting for medications. How to properly write off expired medications
Write-off of medications in budgetary institutions has features in documentation, and in accounting it is carried out according to the rules applied to other materials. In this article we will consider the main issues related to this topic.
Documentation of medication write-offs
The current regulatory legal act, which regulates the accounting of medicines in medical budgetary institutions (BU), is the instruction approved by order of the USSR Ministry of Health dated June 2, 1987 No. 747.
Medicines are dispensed from the pharmacy for use when issuing an invoice (claim), one copy of which is stored in the pharmacy of the institution, and the second - with the financially responsible employee who received these medicinal supplies. Based on the data from the invoices, a book of accounting for taxed invoices (claims) is filled out (form 7-MZ), the monthly results from which are transferred to the pharmacy’s report on the receipt and consumption of pharmaceutical supplies in monetary (total) terms (form 11-MZ).
For medical products that must be additionally taken into account in a subject-quantitative form (alcohol, poisonous drugs, drugs that can have a narcotic effect, substances that have a significant cost, as well as drugs that are under investigation, and containers), special registers are drawn up :
- book of subject-quantitative accounting of pharmaceutical supplies (form 8-MZ):
- a list of a sample of used medicines subject to subject-quantitative accounting (form 1-MZ).
If the BU does not have a pharmacy, then the medicines go to the departments of the medical institution, bypassing the intermediate point, in the amount required for the implementation of current activities. Upon admission, 4 copies of invoices are signed for conventional medicines (2 - for the institution, 2 - for the supplier) and 5 copies (2 - for the institution, 3 - for the supplier) for medicines, which are recorded in a subject-quantitative form. Received invoices are compared with the invoice from the supplier provided for the period specified by the parties. Based on the invoice and invoices, the accounting department writes off the used medicines.
Accounting for write-offs of medicines
Accounting for medicines in the accounting department is carried out in accordance with the requirements of the unified chart of accounts and instructions for it, approved by order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n. In addition, there is a special chart of accounts and instructions for it for BU, approved by order of the Ministry of Finance of the Russian Federation of December 16, 2010 No. 174n. For accounting of medicines, account 010500000 "Inventories" and account of analytical accounting 010501000 "Medicines and dressings" are used.
There are 2 options for writing off the cost of medical supplies:
- at the actual cost of the unit;
- at the average actual cost.
If the BU has chosen a certain method for a specific type of medicines or their group, then it cannot change this method during the entire reporting year. The average actual cost is calculated using the formula:
Ssr = (Sn + Sp) / (Kn + Kp),
Сср - average actual cost of a certain type of medicine;
Сн - cost of medicines at the beginning of the month;
Cn - the cost of medications received during the month as of the write-off date;
Кн - quantity of medicines at the beginning of the month;
Kp - the number of medications received during the month as of the write-off date.
"Budget Accounting", 2008, N 3
ORGANIZATION OF MEDICINE RECORDING
The accountant must record the receipt of medicines at the institution. But this is not the end of his work: he needs to organize accounting, record everything that will happen to medicines in the future, that is, when and for what they will be used.
Accounting in medical institutions
By the nature of their activities, medical institutions use medicines, dressings, auxiliary and other materials (hereinafter referred to as medicines) to carry out the treatment process and carry out preventive measures.
Order of the Ministry of Health of the USSR dated June 2, 1987 N 747 approved the Instruction on the accounting of medicines, dressings and medical products in medical and preventive health care institutions (hereinafter - Instruction N 747), which still regulates the procedure and organization of accounting for medicines in healthcare institutions. According to paragraph 1 of this Instruction, healthcare institutions take into account:
Medicines: medicines, serums and vaccines, medicinal plant materials, medicinal mineral waters, disinfectants, etc.;
Dressings: gauze, bandages, cotton wool, compress oilcloth and paper, alignin, etc.;
Auxiliary materials: wax paper, parchment and filter paper, paper boxes and bags, capsules and wafers, caps, stoppers, threads, signatures, labels, rubber bands, resin, etc.;
Containers: flasks and jars with a capacity of over 5000 ml, bottles, cans, boxes and other items of returnable packaging, the cost of which is not included in the price of purchased medicines, but is shown separately in paid invoices.
Based on this Instruction, health care institutions may have their own pharmacy, which is a structural unit of the health care institution, or purchase medicines from suppliers.
Accounting for medicines in the pharmacy of the institution
Providing a medical institution with medicines, medical products, and patient care items is the main task of the pharmacy of a medical institution. Accounting for medicines in institutions with a pharmacy, is devoted to sec. 2 Instructions No. 747.
Responsibility for the safety of medicines in the pharmacy rests with the head of the pharmacy or his deputy (clause 9 of Instruction No. 747). An agreement on full individual financial responsibility is concluded with persons responsible for the safety of medicines located in the departments (offices) of the institution (clause 8 of Instruction No. 747).
In pharmacies and departments (offices) of institutions, the following material assets are subject to subject-quantitative accounting:
Poisonous medicines;
Narcotic drugs;
Ethanol;
New drugs for clinical trials;
Scarce and expensive medicines and dressings according to the approved list;
The container is empty and filled with medicines.
Subject-quantitative accounting of medicines is kept in the book of subject-quantitative accounting of pharmaceutical supplies (form 8-МЗ), the pages of which must be numbered and certified by the signature of the chief accountant. A separate page is opened for each name, packaging, dosage form, dosage of medicines subject to subject-quantitative accounting (clause 15 of Instruction No. 747).
Financially responsible persons keep records of medicines in a book (f. 0504042) or card (f. 0504043) for recording material assets by name, grade and quantity.
Medicines are dispensed from the pharmacy based on the invoice requirement (f. 0315006) and the current quantity requirement:
Poisonous - five-day norm;
Narcotics - three-day norm;
All the rest are a ten-day norm.
In accordance with clause 20 of Instruction No. 747, the head of the pharmacy or an authorized person shall tax each invoice request. This is done to determine the total cost of dispensed medicines. The pharmacy manager is responsible for the correct application of retail prices, calculation of the cost of medicines in invoices (requirements), consumable documents and inventory lists.
Auxiliary materials received on the basis of suppliers' invoices are written off as expenses in the pharmacy and in the accounting department of the institution in monetary terms as they are received by the pharmacy (clause 24 of Instruction No. 747).
The cost of packaging that is not subject to exchange or return, included by the supplier in the price of medicines, is written off as an expense when these medicines are written off. If the cost of non-returnable disposable containers is not included in the price of funds received, but is shown separately in the supplier's invoice, this container, as it is released, is written off from the pharmacy manager's account as an expense.
Exchange (returnable) containers, as they are handed over to the supplier or a special packaging organization, are included in the pharmacy manager’s report, and the funds returned to the institution are included in the restoration of cash expenses.
Spoiled and expired medications are prohibited from sale and must be destroyed. This was indicated in the Letter dated December 30, 2005 N 01I-838/05 Roszdravnadzor. The procedure for the destruction of medicines is determined by Order of the Ministry of Health of Russia dated December 15, 2002 N 382 “On approval of the Instructions on the procedure for the destruction of medicines.” The destruction of medicines is carried out in compliance with the mandatory requirements of regulatory and technical documents on environmental protection and is carried out by a commission for the destruction of medicines created by the executive authority of the constituent entity of the Russian Federation in the presence of the owner or holder of the medicines to be destroyed. Features of the destruction of medicines are defined in this Instruction (clause 8).
When destroying medicines, the commission draws up a report indicating:
Date, place of destruction;
Place of work, position, last name, first name, patronymic of the persons who took part in the destruction;
Reason for destruction;
Information about the name (indicating the dosage form, dosage, unit of measurement, series) and quantity of the medicinal product being destroyed, as well as about the container or packaging;
Name of the manufacturer of the medicinal product;
Name of the owner or proprietor of the medicinal product;
Method of destruction.
The act of destruction of medicines is signed by all members of the commission for the destruction of medicines and sealed with the seal of the enterprise that carried out the destruction of the medicine. An act is also drawn up on the write-off of inventories (f. 0504230).
At the end of each month, the pharmacy manager draws up a pharmacy report on the receipt and consumption of pharmaceutical supplies in monetary (total) terms (form 11-МЗ) by groups of medicines.
Accounting for medicines in institutions that do not have pharmacies
Accounting for drugs in institutions that do not have pharmacies, is devoted to Sec. 3 Instructions No. 747.
Health care institutions that do not have their own pharmacies are supplied with medicines from pharmaceutical warehouses of suppliers.
Medicines from the pharmacy warehouse are received by financially responsible persons: senior nurses of departments (offices), chief (senior) nurses of outpatient clinics by powers of attorney (clause 35 of Instruction No. 747).
The validity period of the power of attorney to receive poisonous and narcotic medicines is no more than one month; in all other cases, the power of attorney is issued for no more than the current quarter.
The received medicines are stored in departments (offices). It is prohibited to receive and store medicines in departments (offices) in quantities in excess of the current need, as well as to prescribe medicines from a pharmacy warehouse using a common invoice for several departments (offices) and subsequently pack them, move them from one container to another, or replace labels.
Accounting for narcotic drugs
A few words should be said about the features of accounting for narcotic drugs and psychotropic substances used in medical organizations. Narcotic drugs and psychotropic substances, due to their specificity, cannot be freely sold in pharmacies. The legislation provides for special requirements for their accounting and storage.
Narcotic drugs and psychotropic substances used in medicine as medicines are subject to state registration (Clause 1, Article 19 of the Law of June 22, 1998 N 86-FZ “On Medicines”).
If an institution carries out activities related to the trafficking of narcotic drugs and psychotropic substances, then on the basis of Art. 39 of the Law of January 8, 1998 N 3-FZ “On Narcotic Drugs and Psychotropic Substances”, it must keep a log of transactions related to the trafficking of narcotic drugs and psychotropic substances, and a log of transactions related to the trafficking of precursors of narcotic drugs and psychotropic substances . The forms of these journals are approved by Decree of the Government of the Russian Federation of November 4, 2006 N 644 (hereinafter referred to as Decree N 644).
According to the Rules for maintaining and storing special registers of transactions related to the circulation of narcotic drugs, psychotropic substances and their precursors, approved by Resolution No. 644, registration of transactions related to the circulation of these funds is carried out for each name of the funds on a separate expanded sheet of the journal or in a separate journal registration. Any operations that result in changes in the quantity and condition of narcotic drugs, psychotropic substances and their precursors must be entered in the registration log.
Registration books must be bound, numbered and sealed with the signature of the head of the legal entity and the seal of the legal entity. The head of the institution appoints persons responsible for maintaining and storing registration logs, including in departments. Entries in the registration logs are made in chronological order immediately after each operation for each name of a narcotic drug, psychotropic substance or their precursors on the basis of documents confirming the completion of this operation. Each record of the transaction performed, as well as corrections, is certified by the signature of the person responsible for maintaining and storing the journal.
Institutions carry out a monthly inventory of narcotic drugs and psychotropic substances in accordance with the established procedure, as well as reconciliation of precursors by comparing their actual availability with accounting data (book balances) reflecting the results of the inventory.
The registration log is stored in a metal cabinet (safe) in a technically fortified room. The keys are held by the person who is responsible for maintaining and storing the log.
Based on entries in the relevant registration log, legal entities submit, in the prescribed manner, reports on activities related to the circulation of narcotic drugs and psychotropic substances.
Registration logs are handed over to the archives of the institution, where they are stored for 10 years after the last entry was made in them. After the specified period, the registration logs are subject to destruction according to an act approved by the manager. In the event of reorganization or liquidation of a legal entity, registration logs and documents confirming the implementation of transactions related to the circulation of narcotic drugs, psychotropic substances and their precursors are deposited:
In case of reorganization - to a new legal entity or legal successor in accordance with the transfer deed or separation balance sheet;
In case of liquidation - to the state archive.
Budget accounting
Accounting for medicines is carried out by accounting employees in accordance with the Instructions on budget accounting, approved by Order of the Ministry of Finance of Russia dated February 10, 2006 N 25n (hereinafter referred to as Instruction N 25n) (clauses 47 - 61).
Medicines, components, endoprostheses, bacterial preparations, serums, vaccines, blood and dressings, etc. (hereinafter referred to as medicines), regardless of the type of budgetary institutions on the balance sheet of which these inventories are listed, in accordance with paragraph 61 of Instruction No. 25n, they are taken into account on account 0 105 01 000 “Medicines and dressings”.
Medicines in healthcare institutions can be purchased from three sources:
At the expense of the budget;
At the expense of funds from business activities;
At the expense of compulsory health insurance.
Consider the reflection of the main operations for the receipt and write-off of medicines in accounting.
Budgetary activities
Debit 1,206 22,560
"Increase in accounts receivable on advances issued for the purchase of inventories"
Credit 1 304 05 340
An advance payment has been made for medications purchased under one contract;
Debit 1 105 01 340
Loan 1,302 22,730
"Increase in accounts payable for the acquisition of inventories"
Medicines arrived at the medical facility;
Debit 1,302 22,830
Loan 1,206 22,660
"Reduction of accounts receivable for advances issued for the purchase of inventories"
Offset of the transferred advance;
Debit 1,302 22,830
"Reducing accounts payable for the acquisition of inventories"
Credit 1 304 05 340
"Calculations for payments from the budget with the bodies organizing the execution of the budget for the acquisition of inventories"
Final payment for medicines;
Debit 1 105 01 340
"Increasing cost of medicines and dressings"
Credit 1 105 01 340
"Increasing cost of medicines and dressings"
Medicines were issued from the warehouse to the medical institution upon request-invoice (f. 0315006) (internal movement);
Debit 1 401 01 272
"Consumption of inventories"
Credit 1 105 01440
Used medications were written off on the basis of primary documents received from the medical institution;
Debit 1 501 03 340
"Limits on budgetary obligations of recipients of budgetary funds for the acquisition of inventories"
Credit 1 502 01 340
"Accepted budgetary obligations of the current year due to the acquisition of inventories"
Budgetary commitments have been accepted.
Returnable packaging not included in the cost of medicines, in accordance with clause 66 of Instruction No. 25n, is recorded on account 0 105 06 000 “Other inventories”.
Entrepreneurial activity
Records for the purchase of medicines using funds from business activities are similar to those given above. Only instead of account 1 304 05 340 “Settlements for payments from the budget with bodies organizing budget execution for the acquisition of inventories” account 2 201 01 610 is used.
Medicines can be dispensed to a medical institution for business purposes, and can also be sold through the pharmacy of a medical institution.
The supply of medicines for business activities is reflected in the debit of account 2 401 01 130 “Income from market sales of goods, works, services”.
Let us dwell in more detail on the sale of medicines in the pharmacy of a medical institution.
Debit 2 205 03 560
"Increase in receivables on income from market sales of finished products, works, services"
Credit 2 401 01 130
Accrued income from the sale of medicines;
Debit 2 401 01 130
"Income from market sales of goods, works, services"
Credit 2 105 01 440
"Reducing the cost of medicines and dressings"
Reducing income by the amount of the actual cost of medicines;
Debit 2 201 04 510
"Receipts at the cash desk"
Credit 2 205 03 660
Receipt of funds to the cash register for sold medications;
Debit 2 210 03 560
"Increase in accounts receivable on operations with cash funds of the recipient of budgetary funds"
Credit 2 201 04 610
"Dismissals from the cash register"
Cash received from the cash register for medicines sold;
Debit 2 201 01 510
Credit 2 210 03 660
"Reduction of accounts receivable on operations with cash funds of the recipient of budgetary funds"
Funds have been credited to the account;
Debit 2 401 01 130
"Income from market sales of goods, works, services"
Credit 2 303 03 730, 2 303 04 730
"Increase in accounts payable for income tax", "Increase in accounts payable for value added tax"
Profit tax and VAT have been calculated;
Debit 2 303 03 830, 2 303 04 830
"Reducing accounts payable for income tax", "Reducing accounts payable for value added tax"
Credit 2 201 01 610
"Retirement of institution funds from bank accounts"
Income tax and VAT have been transferred.
If income from business activities in accordance with the law (decision) on the budget is reflected in the income of the corresponding budget, then the funds received are transferred to budget income with the following entries:
Debit 2 401 01 130
"Income from market sales of goods, works, services"
Credit 2 303 05 730
"Increase in accounts payable for other payments to the budget"
The amount of income from the sale of medicines has been accrued, subject to transfer to the budget, minus income tax and VAT;
Debit 2 303 05 830
"Reducing accounts payable for other payments to the budget"
Credit 2 201 01 610
"Retirement of institution funds from bank accounts"
The amount of income from the sale of medicines remaining after paying taxes was transferred to the budget;
Debit 1 210 02 440
"Settlements with bodies organizing the execution of budgets for revenues to the budget from the sale of inventories"
Credit 1 401 01 130
"Income from market sales of goods, works, services"
The revenue administrator reflects the amounts of income from the sale of medicines transferred to the budget that remain after paying taxes.
Pharmacies can not only sell medicines, but also dispense them with preferential prescriptions. Operations for recording dispensed medicines in budget accounting are similar to operations for the sale of medicines (with the exception of taxes). Additionally, the following accounting entry is made:
Debit 2 201 01 510
"Receipt of funds from the institution to bank accounts"
Credit 2 205 03 660
"Reducing accounts receivable from income from market sales of finished products, works, services"
Receipt into the account of the amount of compensation for the preferential portion of the dispensed medicines.
MHIF funds
Funds from the Compulsory Health Insurance Fund (hereinafter referred to as the MHIF) are an additional source of financing for the activities of medical institutions.
The cost of medicines dispensed by a medical institution to insured citizens as part of the implementation of the Compulsory Medical Insurance Program is determined on the basis of registers of actually sold medicines, approved by this institution and the medical insurance organization. Let's consider the reflection of these operations in budget accounting:
Debit 2 205 03 560
"Increase in receivables on income from market sales of finished products, works and services"
Credit 2 401 01 130
"Income from market sales of finished products, works, services"
The register of medicines sold by medical institutions within the framework of the Compulsory Medical Insurance Program was approved;
Debit 2 201 01 510
"Receipts of funds from the institution to bank accounts"
Credit 2 205 03 660
"Reducing accounts receivable from income from market sales of finished products, works and services"
Receipt of funds from the Compulsory Medical Insurance Fund.
Accounting in educational institutions
In accordance with paragraph 4 of Art. 51 of the Law of July 10, 1992 N 3266-1 “On Education”, an educational institution is charged with creating conditions that guarantee the protection and promotion of the health of students and pupils. Such conditions, in particular, include the organization of medical care for students and pupils of an educational institution.
This article assigns the responsibility for medical care to students and pupils of an educational institution to health authorities.
Based on paragraphs. 19 clause 2 art. 32 of the Law of July 10, 1992 N 3266-1 “On Education”, educational institutions of all types are only required to provide premises with appropriate conditions for the work of medical workers. However, according to SanPiN 2.4.2.1178-02, approved by the Decree of the Ministry of Health of Russia dated November 28, 2002 N 44, all educational institutions must be staffed with qualified personnel of paramedical workers, pediatricians. Thus, the responsibility for medical care of students and pupils is partially assigned to general educational institutions. The responsibilities of educational institutions for the medical care of students also include the organization of a comprehensive rehabilitation of children with deviations in health, the provision of medical examinations, etc.
The Ministry of Health and Social Development of Russia issued Methodological Recommendations of January 15, 2008 N 207, which are intended for healthcare organizers and medical and nursing personnel providing medical support to students in educational institutions.
As a rule, medical services provided by the medical office of an educational institution include pre-hospital medical care, preventive medical measures, etc.
To organize the work of a medical office, an educational institution uses the services of healthcare institutions that have the appropriate license by concluding an agreement for the provision of services. The costs of equipping the medical office with equipment are borne by the educational institution, and providing the medical office with medicines is the responsibility of the medical institution whose employees provide medical care in the educational institution.
The list of equipment for equipping the medical office of an educational institution is established by Resolutions of the Ministry of Health of Russia: dated November 28, 2002 N 44 - for general educational institutions, dated March 26, 2003 N 24 - for preschool institutions. The list of equipment given in these documents is approximate, and institutions equip medical rooms taking into account their specifics.
It should be noted that in order to improve the provision of medical care to pupils of special general education schools for children and adolescents who need special educational conditions, the Regulations on the health center of a special general education school for children and adolescents who need special educational conditions were approved (a joint Order of the Ministry of Education of the USSR and the Ministry Health of the USSR dated June 6, 1986 N 124/791).
Based on this Order, the health center provides: provision of medical outpatient care to sick children, their timely isolation, takes prompt measures during the day and night to provide emergency care. If necessary, carries out hospitalization of pupils in territorial healthcare institutions, organizes treatment of sick children in a medical isolation ward; carries out preventive examinations and clinical examination of pupils, hygienic education of children, monitoring the sanitary condition of the catering unit, premises and territory of the school, conducts health propaganda among pupils and staff and performs other functions provided for by the Regulations on a special school and the instructions of the governing bodies of health care and education.
Budgetary accounting of medicines is similar to budgetary accounting of medicines in medical institutions (except for the sale of medicines, dispensing with preferential prescriptions and at the expense of the Compulsory Medical Insurance Fund).
Accounting in sports institutions
In this section, we will consider the procedure for recording medications, biologically active additives (hereinafter referred to as dietary supplements) and medical products for the training of athletes of Russian national teams.
The main document regulating the accounting procedure is the Instruction on the procedure for preparing documentation for the receipt and use of medicines, dietary supplements and medical products for the training of athletes of Russian national teams, approved by Order of the Federal Agency for Physical Culture and Sports of August 12, 2005 N 490 (hereinafter - Instruction N 490). This Instruction was developed in order to improve the system of providing medicines, dietary supplements and medical products during the preparation and performance of athletes of Russian national teams.
What is the tax and accounting procedure for the purchase of first aid kits? What are the accounting features if subsequently the costs of purchasing first aid kits are reimbursed from insurance premiums payable to the Federal Social Insurance Fund of the Russian Federation? Let's look at the practical aspects of accounting for such expenses and income.
Let's start with the fact that the presence of a first aid kit is mandatory for all organizations, regardless of the type of activity being carried out. In accordance with Article 163 of the Labor Code of the Russian Federation, the employer is obliged to provide normal conditions for employees to fulfill production standards. Such conditions include, among other things, working conditions that meet labor protection and production safety requirements. Working conditions are a combination of factors in the working environment and the labor process that affect the performance and health of the employee. By virtue of Art. 209 of the Labor Code of the Russian Federation, labor protection is a system for preserving the life and health of workers in the process of work, which includes legal, socio-economic, organizational and technical, sanitary and hygienic, treatment and prophylactic, rehabilitation and other measures.
Providing sanitary, medical and preventive services for workers in accordance with labor protection requirements is the responsibility of the employer. For these purposes, the employer, in accordance with established standards, equips sanitary premises, premises for eating, premises for providing medical care, rooms for rest during working hours and psychological relief; sanitary posts are created with first aid kits stocked with a set of medicines and preparations for first aid; apparatus (devices) are installed to provide workers in hot shops and areas with carbonated salt water and more (Article 223 of the Labor Code of the Russian Federation). Thus, regardless of the presence of harmful production factors, the employer is required to have first aid kits in the organization.
The source of purchase of medical first aid kits can be the organization’s own funds, as well as funds from the Federal Social Insurance Fund of the Russian Federation to provide financial support for preventive measures to reduce industrial injuries and occupational diseases of workers.
Taxation
The costs of purchasing first aid kits can subsequently be reimbursed from funds payable to the Federal Social Insurance Fund of the Russian Federation. And in this case, controversial issues arise regarding the possibility of deducting VAT, as well as tax accounting of income (expenses).
1.1 Income tax
According to paragraph 7 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, expenses for ensuring normal working conditions are taken into account as part of other expenses. The list of expenses for “normal conditions” given in Article 163 of the Labor Code of the Russian Federation is open, that is, the enterprise itself has the right to determine what refers to normal working conditions in its understanding. Meanwhile, an analysis of the norms of Articles 22, 163, 209, 223 of the Labor Code of the Russian Federation and other branches of law allows us to conclude that a specific list of normal working conditions has not been established in the Labor Code of the Russian Federation. The above provisions of the law do not link the employer’s obligation to provide normal working and rest conditions for employees with any special nature of work or type of activity (decision of the Murmansk Region AS of November 11, 2015 No. A42-8232/2014).
The employer is obliged to carry out measures to improve the working conditions of employees at its own expense. Thus, expenses for the implementation of such measures can be taken into account when calculating income tax as part of other expenses (clause 7, paragraph 1, article 264 of the Tax Code of the Russian Federation) provided they are economically justified (letter of the Ministry of Finance of the Russian Federation dated March 24, 2014 No. 03- 03-06/2/12697, dated November 21, 2013, No. 03-03-06/1/50213).
The cost of purchased medical kits is also included in other expenses associated with production and sales (clause 7, clause 1, article 264 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of the Russian Federation dated October 3, 2012 No. 03-03-06/2/112, dated 08/20/2012 No. 03-03-06/1/412) and is recognized as an expense as they are transferred to places of use (clause 1 of Article 272 of the Tax Code of the Russian Federation).
Costs associated with completing first aid kits are taken into account for the purpose of calculating income tax (letters of the Ministry of Finance of the Russian Federation dated October 3, 2012 No. 03-03-06/2/112, dated August 20, 2012 No. 03-03- 06/1/412).
A controversial issue is the possibility of tax accounting for the costs of equipping first-aid kits with medical products not included in the list of medicines and medical devices approved by Order of the Ministry of Health and Social Development of the Russian Federation dated March 5, 2011 No. 169n (hereinafter referred to as List No. 169n).
So, list No. 169n should contain:
Medical products for temporarily stopping external bleeding and dressing wounds (hemostatic tourniquet, non-sterile and sterile medical gauze bandages, individual sterile medical dressing bag with a sealed shell, sterile medical gauze wipes, bactericidal and roll adhesive plaster);
Medical products for cardiopulmonary resuscitation (device for artificial respiration or pocket mask for artificial ventilation of the lungs);
Other medical products (scissors for cutting bandages, antiseptic wipes, made of paper textile-like material, sterile alcohol, non-sterile medical examination gloves);
Other means.
That is, medications are not included in the above list No. 169n.
And, according to financiers, first aid kits should be stocked strictly according to List No. 169n (letter of the Ministry of Finance of the Russian Federation dated August 20, 2012 No. 03-03-06/1/412). This means that the organization will not be able to recognize in tax accounting expenses for the purchase of medicines that are not listed in List No. 169n. It is difficult to agree with this position of the financial department. The given List No. 169n contains a restrictively minimum set of medical products. As already noted, tax legislation, in particular, Chapter 25 of the Tax Code of the Russian Federation does not contain a ban on equipping first aid kits with additional medicines.
In addition, for certain types of activities there are also sectoral sanitary rules. Thus, for railway transport organizations, the Decree of the Chief State Sanitary Doctor of the Russian Federation dated 04.04.2003 No. 32 “On the introduction into force of the “Sanitary Rules for the organization of freight transportation by rail” was approved. SP 2.5.1250-03".
Clause 4.6.4 SP 2.5.1250-03 “Sanitary rules for the organization of freight transportation by rail” establishes that a first aid kit must be equipped with medicines and dressings. A railway first aid kit for providing first aid to victims in long-distance train carriages in the event of an emergency or temporary health disorder of passengers should include, in addition to dressing materials, validol, analgin, corvalol, citramon, baralgin, drotaverine hydrochloric acid and acetylsalicylic acid.
In order to eliminate tax risks, the list of medications that a first aid kit should contain must be approved by the head of the organization (for example, as an appendix to the labor protection regulations).
Many controversial issues arises if the costs of purchasing first aid drugs are reimbursed from the funds of the Federal Social Insurance Fund of the Russian Federation.
The Ministry of Health and Social Development of the Russian Federation has approved a standard list (hereinafter referred to as List No. 181n) of measures annually implemented by the employer at the expense of the Federal Social Insurance Fund of the Russian Federation to improve working conditions and safety and reduce levels of occupational risks (order No. 181n dated March 1, 2012). For example, the funds of the Federal Social Insurance Fund of the Russian Federation can finance the creation of sanitary posts with first aid kits stocked with a set of medicines and first aid preparations (clause 26 of List No. 181n).
According to the rules of financial support for preventive measures (Appendix to the Order of the Ministry of Labor of the Russian Federation dated December 10, 2012 No. 580n “On approval of the Rules for financial support of preventive measures to reduce industrial injuries and occupational diseases of workers and sanatorium-resort treatment of workers engaged in work with hazardous and ( or) hazardous production factors”, hereinafter referred to as the Financial Security Rules), at the expense of the amounts of insurance contributions to the Federal Social Insurance Fund of the Russian Federation, the insured’s expenses are subject to reimbursement, including for the purchase of first aid kits by the insured (clause “k” of clause 3 of the Rules financial support).
At the same time, the insured separately keeps records of funds aimed at financial support of preventive measures for the payment of insurance premiums and reports quarterly to the FSS of the Russian Federation on their use in the form given in the letter of the FSS of the Russian Federation dated July 2, 2015 No. 02-09-11/16 -10779 (clause 12 of the Financial Security Rules).
Let's analyze the procedure for tax accounting of income (funds received from the Federal Social Insurance Fund of the Russian Federation) and expenses (purchase of first aid kits).
As a rule, the FSS of the Russian Federation transfers funding for preventive measures to reduce injuries and occupational diseases to organizations or offsets funds against the payment of insurance premiums for compulsory insurance against industrial accidents and occupational diseases. And in this case, the policyholder has a question about the need to tax the funds received.
In order to answer this question, it is necessary to refer to the provisions of Article 41 of the Tax Code of the Russian Federation, which defines the concept of “income”. Thus, income for tax purposes is recognized as economic benefit in cash or in kind. When receiving compensation for the costs of financing preventive measures, the policyholder does not receive any economic benefit, and therefore, these funds are not subject to income tax, despite the fact that the provisions of Article 251 of the Tax Code of the Russian Federation do not provide for the exclusion of this type of financing from taxable income (letters Ministry of Finance of the Russian Federation dated September 24, 2010 No. 03-03-06/1/615, dated August 14, 2007 No. 03-03-06/1/568).
Thus, in the Resolution of the Seventh Arbitration Court of Appeal dated August 30, 2013 No. A27-9551/2012, the judges noted that since financing consists in the fact that the amount of expenses incurred by the insured is counted by the FSS of the Russian Federation towards the payment of insurance premiums, and in the Tax Code of the Russian Federation There is no rule that would qualify such financing as income for profit tax, then the tax authority’s reference to clause 8 of Article 250 of the Tax Code of the Russian Federation is unfounded. Thus, the policyholder’s funds spent on the activities specified in the Financial Security Rules and compensated from the funds of the Federal Social Insurance Fund of the Russian Federation are not included in income for the purpose of calculating income tax.
A similar approach applies to tax expenses related to the purchase of first aid kits. Expenses that are subsequently compensated by the FSS of the Russian Federation are not taken into account for the purposes of calculating income tax (letters of the Ministry of Finance of the Russian Federation dated February 15, 2011 No. 03-03-06 / 2/33, dated September 24, 2010 No. 03-03-06 / 1/615, dated August 14, 2007 No. 03-03-06/1/568, resolution of the Federal Antimonopoly Service of the West Siberian District dated March 25, 2013 No. A27-9150/2012). At the same time, expenses in the form of accrued insurance premiums for compulsory insurance against accidents and occupational diseases are recognized in the “expenditure” tax base in full (clause 45, clause 1, article 264 of the Tax Code of the Russian Federation).
1.2 Single tax under the simplified tax system
With regard to the purchase of first aid kits at our own expense without subsequent compensation for expenses by the Federal Social Insurance Fund of the Russian Federation, we note that the costs of ensuring normal working conditions, including the costs of purchasing first aid kits, are not included in the closed list of permitted expenses of the “simplified” person (Clause 1 of Article 346.16 of the Tax Code RF). On this basis, financiers conclude that such expenses are not taken into account when calculating the single tax (letter of the Ministry of Finance of the Russian Federation dated October 24, 2014 No. 03-11-06/2/53908).
However, the expenses in question can be classified as material expenses (clause 2 of Article 346.16, clause 2 of clause 1 of Article 254 of the Tax Code of the Russian Federation) and recognized on the date of repayment of the debt to the supplier of medical first aid kits (clause 1 of clause 2 of Article 346.17 of the Tax Code RF). However, this tax accounting procedure may cause claims from tax authorities. There is no arbitration practice on this topic.
With regard to income and expenses financed from the Federal Social Insurance Fund of the Russian Federation, the same problems in tax accounting arise as for organizations applying the general taxation system.
1.3 VAT
Let us recall the main conditions under which the right to apply VAT in relation to purchased medical kits (clause 1 of Article 172 of the Tax Code of the Russian Federation):
The goods were purchased for transactions subject to VAT;
The invoice is issued in accordance with the requirements of Article 169 of the Tax Code of the Russian Federation;
The goods have been accepted for accounting.
With regard to the purchase of first aid kits at the expense of one’s own funds without subsequent compensation of expenses by the Federal Social Insurance Fund of the Russian Federation, no doubts arise about the possibility of accepting VAT for deduction. If the above conditions are met, then VAT is legally accepted as part of tax deductions in the generally established manner.
However, in practice, the taxpayer may have problems in the event of reimbursement by the Federal Social Insurance Fund of the Russian Federation for the cost of purchased first aid kits, including VAT. That is, it turns out that the taxpayer reimbursed the amount of VAT from the budget (at the time of purchasing first aid kits) and subsequently received (offset) it in the total amount of reimbursed expenses of the Federal Social Insurance Fund of the Russian Federation. But even in this situation, the provisions of Article 172 of the Tax Code of the Russian Federation and Article 170 of the Tax Code of the Russian Federation do not contain any restrictions regarding the acceptance of VAT in full for deduction.
The list of situations in which VAT previously accepted for deduction is subject to restoration is limited (clause 3 of Article 170 of the Tax Code of the Russian Federation). At the same time, reimbursement of expenses for the purchase of first aid kits from the funds of the Social Insurance Fund of the Russian Federation does not fall under the application of the situations described in paragraph 3 of Article 170 of the Tax Code of the Russian Federation.
Therefore, deduction of VAT on purchased first aid kits, the cost of which is compensated by the Federal Social Insurance Fund of the Russian Federation, should be carried out in accordance with the generally established procedure (letters of the Ministry of Finance of the Russian Federation dated August 14, 2015 No. 03-07-11/47007, dated September 24, 2010 No. 03-03-06/ 1/615, dated August 14, 2007, No. 03-03-06/1/568, resolution of the Federal Antimonopoly Service of the West Siberian District dated June 27, 2011, No. F04-2808/11).
Accounting
According to clause 7 of the Accounting Regulations “Accounting for State Aid” PBU 13/2000 (approved by order of the Ministry of Finance of the Russian Federation dated October 16, 2000 No. 92n), budget funds accepted for accounting are reflected as the occurrence of targeted financing. Amounts of targeted financing of preventive measures to reduce injuries and occupational diseases are included in other income (paragraph 3 of clause 9 of PBU 13/2000). Budget funds are written off from the target financing account during the periods of recognition of the expenses for which they were provided (clause 9 of PBU 13/2000).
Transactions for the purchase of medical kits with subsequent reimbursement of expenses from the funds of the Federal Social Insurance Fund of the Russian Federation are reflected in accounting entries:
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Amount, in rubles |
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Medical first aid kits accepted for registration |
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“Input” VAT reflected |
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VAT accepted for deduction |
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The debt to the supplier has been repaid |
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Medical kits were transferred to the relevant departments of the organization |
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The amount of funding for the implementation of preventive measures is reflected (based on the permission received from the Federal Social Insurance Fund of the Russian Federation) |
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Reflected a decrease in the debt of insurance premiums by the amount of expenses incurred |
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The amount of targeted financing for purchased first-aid kits is reflected in deferred income |
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Funds for targeted financing are recognized as part of deferred income at the time first-aid kits are accepted for accounting, with subsequent inclusion in the income of the reporting period when first-aid kits are released (transferred) to the production divisions of the organization. |
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The inclusion of deferred income in other income is reflected |
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Fine for lack of (understaffing) first aid kits
And at the end of the article, we recall that the lack of a first aid kit in an organization, as well as its understaffing, can lead to administrative liability.
For example, in one of the decisions of the Moscow City Court dated December 12, 2014 No. 7-9197, the organization was found guilty of violating the requirements of the List No. 169n with a fine of 50,000 rubles (clause 1 of article 5.27 of the Code of Administrative Offenses of the Russian Federation). A similar decision was made in the resolution of the Arbitration Court of the Moscow District dated April 27, 2015 No. A41-15774 / 2014.
Account 233 "Medicines and dressings" includes medicines, components, bactericidal preparations, serums, vaccines, blood and dressings in hospitals, medical and preventive, medical and veterinary and other institutions, the estimates of which provide for allocations under the code +1132 "Medicines and dressings." This sub-account also takes into account auxiliary and pharmaceutical materials in medical institutions that have their own pharmacies.
Medicines are in the custody of persons with whom agreements on full liability have been concluded.
Medicines are delivered to the warehouse from suppliers in accordance with contracts concluded with suppliers and are accompanied by specifications, invoices and invoices to be reported to the pharmacist or other financially responsible person appointed by order of the head of the institution (this may be the head nurse). Based on these documents, medications are accountable to the specified persons.
As part of the stock book is maintained in which subject-quantitative accounting is maintained. At the same time, all data for medicines are entered in the Stock Book: full name, dosage, fa-vaniya and quantity.
On the basis of specifications and consignment notes, medicines are kept records of the fulfillment of contractual obligations with suppliers in the form No. 6-MZ as the medicines arrive, and are registered by a pharmacist.
Medicines are released from the warehouse to structural units based on the actual number of patients based on orders-requirements in form No. 434. These documents are drawn up in 2 copies and approved by the head of the institution. The demand order is signed by the head of the institution or the chief of medicine, the head of the department, the chief nurse, and the head nurse of the department.
Medicinal products obtained from the composition are stored in departments under the supervision of the head nurse by type in special cabinets, narcotic drugs - in safes, perishable drugs - in refrigerators.
To record the received medications, the head nurse of the department maintains a subject-quantitative accounting book, form No. 8-MZ, where she records the receipt of medications. It indicates the name of the medicine, dosage, packaging and quantity. In a separate free-form journal, a record of the medications in demand and issued is kept, in which the name of the drug, unit of measurement, and the number of medications in demand and issued are recorded.
To constantly meet the department's needs for the necessary medications, nurses working at the department's medical station, in their manipulation rooms, primary care room, operating room, select medications that are not enough for work and place a demand order in the name of the department's head nurse.
According to these orders-requirements, the head nurse of the department issues medications and records them in the journal of issued medications.
In structural divisions, medications are accounted for in the following groups:
General group;
Poisonous medicines;
Drugs;
Ethanol;
Expensive drugs and dressings.
Based on the daily orders-requirements, a summary of the quantitative costs of medicines is compiled. The senior nurses of the departments submit to the accounting department at the beginning of the month a “Report on the consumption of medicines” in quantitative terms, to which they add order requirements. This report is the basis for writing off spent medications from the account of the financially responsible person.
The head nurse submits a monthly report on the movement of medicines to the accounting department in form No. 2-MZ. This report is approved by the head of the institution. The accountant checks this report and compares its data with the data in the reports of senior nurses and data on the transfer of medicines from the warehouse to the units. Based on the submitted reports and accompanying documents, the accounting department records the received medications from suppliers as humanitarian aid.
Having processed the reports of the senior nurses of the departments, the accountant enters all the data on the costs of medicines in the departments up to the total expenses of the institution. The accounting department draws up a turnover sheet (Form No. 296), which records the balances of medications by their names, quantity, price and amount.
To control medicines, accounting and warehouse data are reconciled monthly. In addition, their inventory is carried out twice a year.
A special group of medical drugs consists of narcotic drugs. The procedure for their storage and use is regulated by the “Procedure for the circulation of narcotic drugs, psychotropic substances and precursors in state and municipal healthcare institutions of Ukraine,” approved by order of the Ministry of Health of Ukraine dated December 18. 1997 No. 356.
Medicinal products belonging to this group are established by the “List of narcotic drugs, psychotropic substances, their analogues and precursors, subject to special control in accordance with the legislation of Ukraine,” approved by order of the Drug Control Committee under the Ministry of Health of Ukraine dated March 23, 1998 No. 7.
Narcotic drugs can be used by those healthcare institutions that have the appropriate license, which is issued by the State Service of Medicines and Medical Products in agreement with the Ministry of Internal Affairs.
From pharmacy warehouses, narcotic drugs are released only for medical purposes to state and municipal healthcare institutions with hospital beds. The list of such institutions is approved by order of the head of the regional (city) health department.
The procedure for obtaining and dispensing narcotic and psychotropic medications by departments, offices, and posts from pharmacies of these institutions in a particular medical institution is determined by order of the chief physician.
In all medical institutions, their departments, outpatient clinics, first aid stations, health centers, medical units, etc., where it is permitted to store and use narcotic drugs, their subject-quantitative records are carried out in special journals (books) of the form established by Order No. 356. These magazines (books) must be numbered, bound and certified:
In health care facilities - with a round seal and signature of the chief physician;
In outpatient clinics, district hospitals, first aid stations and health centers - the signature of the head with the seal of the highest subordinate health care facility;
On the posts - the signature of the head of the department to which this post belongs, and the seal of the health care facility.
The use of narcotic and psychotropic drugs is registered immediately after the provision of medical care to the patient. Used ampoules from these products must be handed over daily, with the exception of weekends and holidays, by the persons responsible for their storage to the commission for the destruction of empty ampoules.
Empty ampoules are destroyed at least once every 10 days. After this, an act must be immediately drawn up and signed by all members of the commission in accordance with Form No. 12 established by Order No. 356.
A commission for the destruction of empty ampoules, consisting of at least 3 people, is created by order of the chief physician of the healthcare facility. It is headed by the deputy chief physician for medical work, and in institutions where such a position is not approved - by the chief physician.
Unused narcotic drugs remaining with the health worker appear to the responsible person at the health care facility according to the transfer certificate.
Typical correspondence accounts for accounting for transactions with medicines are shown in Table 45.
Table 45
Correspondence on receipt and disposal of medicines
The activities of some organizations, for example, pharmacies, clinics, private medical offices, etc., are related to the use and sale of medicines. Like any product, they must be sold or used on time; the manufacturer indicates an acceptable expiration date for this. However, situations are inevitable in which some drugs will remain on the shelves or in the warehouse after this period has expired. How to act correctly in such cases, how to formalize their write-off and what to do with expired drugs later, we will understand in this article.
Expired means poor quality
The number on the packaging of medications indicating the end date for its use is very important. Even if in fact nothing happens to the contents of the bottle or box in the extra few days after the specified date, such medicines can no longer be sold or taken.
Art. 59 of the Law “On the Circulation of Medicines” equates drugs with an expired shelf life to poor quality, removing them from the regulations of the pharmacopoeia. In Art. 31 of Federal Law No. 86-FZ of July 22, 1998, their sale is directly and categorically prohibited.
From the designated date, they cease to be medicines, but are considered a product subject to disposal that has lost its consumer properties. How to proceed with them is stated in the Instructions approved by Order of the Russian Ministry of Health No. 382 of December 15, 2002. It is valid for the following medicines:
- whose expiration date has expired;
- which for any reason have become unusable;
- counterfeits;
- counterfeit medicinal products;
- counterfeits of officially registered medicinal brands in the Russian Federation.
The regulations regarding the destruction of such drugs are approved by the legislation of the Russian Federation:
- in Decree of the Government of the Russian Federation of September 3, 2010 No. 674 - for most medications;
- in Order of the Ministry of Health of the Russian Federation of November 12, 1997 No. 330 - if the medications are classified as psychotropic drugs or narcotic drugs.
Responsibilities of owners of substandard medicines
Those legal entities or individual entrepreneurs who own or manage medicines, in accordance with paragraph 2 of the above-mentioned Instructions, must necessarily carry out the following operations with them:
- Conduct a timely inventory and identify medicines that are losing their consumer qualities or do not initially meet them.
- Immediately withdraw such drugs from circulation and document this in accordance with the established documentary procedure.
- Send the withdrawn medicines for disposal in full to special enterprises licensed for their destruction.
- Be present in person or send your representative to the procedure for the destruction of drugs (as part of a specially created commission).
NOTE! Disposal of expired drugs can be initiated not only by the goodwill of the owner, but also by instructions from regulatory authorities or a court decision.
How to write off medications correctly
The procedure for write-off and subsequent disposal of medicinal products is associated with a fairly extensive documentary support. The main paper is the Write-off Act, which will become the basis for the transfer of spoiled or expired medicines for destruction. The process of identifying and writing off such medicines involves several important steps:
- Inventory:
- identification and fixation of substandard drugs;
- entering information into inventory sheets (with signatures of members of the inventory commission and persons with financial responsibility);
- reflection of this data in accounting documentation.
To record data on drug damage, the following forms can be used:
- No. TORG-15 and No. TORG-16, approved by Resolution of the State Statistics Committee of Russia No. 132 of December 25, 1998 “On approval of unified forms of primary accounting documentation for recording trade operations”;
- forms from the Methodological Recommendations for practical and scientific workers, approved by Order of the Ministry of Health of Russia No. 98/124 of May 14, 1998.
IMPORTANT! The write-off act is the main document for the disposal of spoiled or expired medicines. On its basis, they are transferred to special organizations for destruction.
Lawful destruction of medicines
Medications that have become substandard cannot simply be thrown into the trash. They must be handed over for legally regulated destruction to special companies that have permission to do so.
Financial accounting of drug disposal
The owner enters into a service agreement with such an organization - it will serve as a document confirming expenses.
ATTENTION! Disposal costs depend not only on the company’s tariffs, but also on the features of disposal of certain medications: for example, tablets are much easier to destroy than medications in aerosol form, hence the higher cost of disposal of the latter. The cost of destruction is also affected by the packaging of drugs, their weight, and volume.
After direct destruction, the executing company issues an invoice to the customer for services, after which an Acceptance Certificate for the work performed is issued (it is usually standard).
The Tax Code requires that these expenses be taken into account when calculating income tax (Clause 1, Article 264 of the Tax Code of the Russian Federation).
Is it possible to destroy medicines yourself?
The law allows the independent disposal of medicines by their owners, subject to the following conditions:
- the owner is not the manufacturer of the drug;
- The batch to be disposed of is small in volume.
Most often this situation occurs in pharmacies.
Medicines must be disposed of in the order established by the Instructions, defined for each type of medicine being destroyed:
- liquid medications must be diluted strongly with water (not less than 1:100) and poured into the sewer;
- tablets that dissolve in water must be ground into powder, which is also dissolved in water and poured out;
- ointments and insoluble dosage forms must be burned;
- fragments of ampoules, boxes, currency, bottles, etc. are disposed of as household waste (thrown away)
FOR YOUR INFORMATION! If the substances being destroyed are explosive or flammable, their independent disposal is prohibited.
Destruction act
After disposal, members of the commission fill out a special act. It needs to reflect the following information:
- date of disposal;
- the place where it happened;
- data of all members of the destruction commission (name, position, place of work);
- reasons why drugs are sent for disposal;
- list of medications to be destroyed (name, number of units, packaging features, containers);
- name of the owner of the assets being disposed of (company or individual entrepreneur) and his data;
- justification for the disposal method (for each drug on the list).
ATTENTION! The act of destruction must be signed by all members of the commission and sealed with the seal of the liquidation enterprise.
After drawing up within 5 days, this document or its certified copy is sent to the Federal Service for Surveillance in Healthcare and Social Development.
What threatens negligent drug owners
If the arsenal of an organization or individual entrepreneur does not dispose of out-of-standard medicines on time, for unscrupulous owners of Art. 14.1 of the Code of Administrative Offenses of the Russian Federation provides for serious liability:
- for an organization – a fine in the amount of 40,000 to 50,000 rubles;
- it is possible to suspend core activities for up to 3 months;
- for an official convicted of selling overdue medications - a fine of 4,000 to 5,000 rubles.
A “bonus” will be the loss of the institution’s reputation and, as a result, a drop in demand and respect among clients.
