Replacement report form sample filling. Report on the work of the construction machine

Our Buyers ask for ESM-3 and ESM-7 to operate a concrete mixer, and our organization hired this concrete mixer, with a driver and their diesel engine, from a third party. How do we fill out the ESM-3, who should sign for the driver, the remaining fuel needs to be filled out and does it need to be filled out to calculate wages?

The ESM-3 form must be issued to you by the landlord. Provide the buyer with a copy. According to the rules for its application and completion, which are approved by Resolution of the State Statistics Committee of the Russian Federation dated November 28, 1997 N 78, the ESM-3 form is the primary accounting document for recording the work of construction machinery and the basis for calculating wages. In this situation, the driver of the rented equipment is an employee of the lessor organization, that is, your lessee organization did not pay him any wages. Therefore, she does not have to fill out this form.

Rationale

From the legal framework
DECISION OF THE GOSCOMSTAT OF RUSSIA DATED 28.11.1997 No. 78

Report on the operation of a construction machine (mechanism)
(form No. ESM-3)

It is used in specialized organizations to record the work of a construction machine (mechanism) at an hourly rate and is the basis for obtaining initial data when calculating wages for service personnel. The report is written out in one copy by the official responsible for rationing and calculations, the foreman or an authorized person. The issuance of fuel and lubricants is confirmed by the signature of the tanker or driver (if fuel coupons have been received). The transfer of remaining fuel is documented with the signatures of the responsible persons. The results of work and downtime of the construction machine (mechanism) are reflected on the reverse side of the report and are confirmed daily by the signature and stamp of the customer. It is recommended to use the following downtime codes given in form No. ESM-1. At the end of the ten-day period, the report is signed by the driver, foreman, site manager, official responsible for rationing and calculations, and submitted to the accounting department.

Help for payments for work performed (services)
(form No. ESM-7)

It is used to make settlements between organizations and customers and to confirm work (services) performed by construction machines (mechanisms). A separate certificate is issued for each report (waybill) of the work of a construction machine (mechanism). Compiled in one copy by representatives of the customer and the organization performing the work (services) based on the data from the waybill (

A hired Excavator Dusan works at the construction and installation project. So I began to check the SHIFT REPORTS on hours worked, the correctness of execution, the individual entrepreneur gives copies of the SHIFT REPORTS, I call him and say, “Give me the originals,” but HE answers me, “WE shouldn’t give them to YOU.” “They stay with us.” I will have disputes with the tax authorities later. Please tell me if I’m right and what to do in this situation?

A report on the operation of a construction machine (mechanism) (form No. ESM-3) is used in specialized organizations to record the work of a construction machine (mechanism) at an hourly rate and is the basis for obtaining initial data when calculating wages for service personnel. The report is written in one copy by an official , responsible for rationing and calculations, foreman or authorized person. This is stated in the resolution of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78.

Previously, when providing construction equipment by a contractor, the customer had to provide:

– waybill for construction vehicle (form No. ESM-2);
– a certificate for payments for work (services) performed (form No. ESM-7).

These forms are unified, approved by Resolution of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78. Resolution of the State Statistics Committee of Russia dated November 28, 1997 No. 78 is not registered with the Ministry of Justice of Russia.
Since 2013, the forms of primary documents have been approved by the head of the organization upon the recommendation of the person entrusted with accounting (Part 4, Article 9 of the Law of December 6, 2011 No. 402-FZ). The composition of the mandatory details of primary accounting documents is established by paragraph 2 of Article 9 of the Federal Law “On Accounting”.
Thus, the documentation of transactions depends on the subject of the contract. If the subject of the contract is excavator services, a certificate of services rendered is sufficient. It is not necessary to receive a report in form No. ESM-3 from the contractor.

The rationale for this position is given below in the recommendations of the “GlavAccountant System” vip – version and in the articles of the journal “Accounting in Construction”, which you can find in the “Magazines” tab of the “GlavAccountant System” vip – version

The documents that the accounting department works with can be divided into two groups:*

  • tax accounting and reporting documents;
  • accounting documents.

Tax accounting and reporting documents include tax reporting forms and tax registers.

Accounting documents are divided into three groups:*

  • reporting forms;
  • accounting registers;
  • source documents.

The forms of primary documents are approved by the head of the organization upon the recommendation of the person entrusted with accounting ( h. 4 tbsp. 9 of the Law of 6 December 2011 city ​​no. 402-FZ).

The primary document must contain the following mandatory details:*

  • Title of the document;
  • date of document preparation;
  • name of the economic entity (organization) that compiled the document;
  • content of the fact of economic life;
  • the value of the natural and (or) monetary measurement of a fact of economic life, indicating the units of measurement;
  • the names of the positions of the persons who completed the transaction, operation, and those responsible for the correctness of its execution, or the names of the positions of the persons responsible for the accuracy of the execution of the accomplished event;
  • signatures of these persons with transcripts and other information necessary to identify these persons.

Primary documents are drawn up on paper and (or) in the form of an electronic document signed electronic signature (h. 5 Article 9 of the Law of 6 December 2011 city ​​no. 402-FZ).

Standard forms*

Unified forms of documents contained in albums of unified forms approved by resolutions of the State Statistics Committee of Russia are not mandatory for use. At the same time, the forms established by authorized bodies on the basis of federal laws remain mandatory for use. Such clarifications are contained in information from the Ministry of Finance of Russia from 4 December 2012 city ​​no. PZ-10/2012 Thus, the organization is obliged to use standard forms of documents approved by the Government of the Russian Federation, the Bank of Russia (for example, payment orders, cash outgoing and incoming cash orders) and other authorized bodies in pursuance of federal laws.

Unified forms of documents contained in albums of unified forms, approved by resolutions of the State Statistics Committee of Russia, are not required to be used. That is, if for any fact of economic life a unified form of the primary document is established by a resolution of the State Statistics Committee of Russia, then the organization has the right, at its own choice:

  • or develop the document form yourself;
  • or use a unified form.

As a general rule, the forms of primary documents are approved by the head of the organization upon the recommendation of the person entrusted with accounting ( h. 4 tbsp. 9 of the Law of 6 December 2011 city ​​no. 402-FZ). That is, the manager must approve either the form independently developed by the organization, or the fact that the organization uses unified forms.

In any case, the primary document must contain all required details listed in parts 2 Article 9 of the Law of December 6, 2011 No. 402-FZ. The information included in this list is identical in composition and content to the details of documents compiled according to the forms contained in the albums of unified forms. That is, the current unified forms meet the requirements parts 2 Article 9 of the Law of December 6, 2011 No. 402-FZ.

If necessary, you can add details to unified forms (additional rows, columns, etc.) or exclude them. Approve the corrected unified form by order(by order) of the manager as a primary document*.

Such conclusions follow from the provisions Article 9 Law of December 6, 2011 No. 402-FZ and are confirmed information from the Russian Ministry of Finance dated 4 December 2012 city ​​no. PZ-10/2012 .

Sergey Razgulin, Deputy Director of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

2. Article:Loading and unloading operations. Accounting Features

N.S. Kulaeva, tax consultant at BKR-Intercom-Audit CJSC

Construction work involves many complex machines, mechanisms, lifting and other equipment. What nuances need to be taken into account when accounting for loading and unloading operations and transportation? Can these costs be included in tax expenses? The answers are in our article.

Organization of work

Vehicles and equipment used for loading and unloading operations must be suitable for the nature of the cargo being moved.

The sites for these works are planned in such a way that they have a slope of no more than 5 degrees, and their dimensions and coverage correspond to the work project.

The movement of vehicles on construction sites and access roads to them should be regulated by generally accepted road signs and indicators.

When performing loading and unloading operations, the legal requirements on the maximum standards for carrying heavy loads and the admission of workers to perform these works must be met. It should be taken into account that carrying materials on a stretcher along a horizontal path is possible only in exceptional cases and at a distance of no more than 50 meters, and carrying materials on a stretcher along stairs and stepladders is strictly prohibited. Workers are allowed to load (unload) dangerous and especially dangerous goods only based on the results of a medical examination. In addition, these workers must undergo special training in occupational safety and subsequent certification. And also know and be able to apply first aid techniques.

The procedure for accounting for work, as well as reflecting transportation costs and costs for loading and unloading operations depends on what type of machinery and equipment the construction organization uses – its own or rented ones.

Rental of transport and equipment

Relations arising in connection with the lease agreement are governed by Chapter 34 Civil Code of the Russian Federation. Under a lease agreement for a vehicle with a crew, the lessor provides the lessee with a vehicle for a fee for temporary possession and use and provides its own services for its management and technical operation. The lessor's obligation to maintain the vehicle is established Article 634 Civil Code of the Russian Federation.

Operations for the sale of services on the territory of Russia on the basis Article 146 Tax Code of the Russian Federation are recognized as subject to VAT. Thus, the lessor organization is obliged to issue an invoice to the tenant construction organization for rental services. The amount of VAT presented by the lessor is accounted for as the debit of account 19 “Value added tax on acquired assets” and the credit of account 76 “Settlements with various debtors and creditors.” Based on the invoice issued by the lessor and after rental services are reflected on the balance sheet, the amount of VAT is accepted for deduction. In accounting, an entry is made to the debit of account 68 “Calculations for taxes and fees” and the credit of account 19 “Value added tax on acquired assets.”

The set of documents for renting machines and mechanisms includes:
– written lease agreement;
- the act of providing services;
– invoice.

Machinery and mechanisms leased by the organization are accounted for in off-balance sheet account 001 “Leased fixed assets” in the amount specified in the lease agreement.

How to ensure work safety?

How to ensure work safety? Safety during transport and loading and unloading operations at a construction site is ensured by compliance with the requirements of norms and regulations SNiP 12-03-2001

Safety during transport and loading and unloading operations at a construction site is ensured by compliance with the requirements of norms and regulations SNiP 12-03-2001“Labor safety in construction. Part 1. General requirements." They are approved by decree of the State Construction Committee of Russia dated July 23, 2001. In addition, when carrying out this work, the rules on labor protection in road transport, inter-industry rules on labor protection and state standards must be observed.

For accounting purposes, rent for construction equipment is an expense for the organization in the ordinary course of its activities. When forming the tax base for income tax, rent for construction equipment is included in other expenses associated with production and sales ( subp. 10 p. 1 art. 264 Tax Code of the Russian Federation).

Use of attracted machines and mechanisms

A construction organization may engage specialized organizations for work under service contracts.

How to submit work?

The work of the involved machines and mechanisms must be documented in a specialized organization with shift reports and waybills according to standard intersectoral forms.

The performance of work by a machine (mechanism) is confirmed by the signature and stamp of the construction organization on the shift report (form No. ESM-1 , No. ESM-3) or waybill ( form No. ESM-2). Settlements with specialized organizations for work (services) performed are carried out according to a standard certificate form No. ESM-7. It is written out separately for each report (waybill). It is necessary to strictly follow the procedure for completing the above certificates and ensure that they contain all the necessary signatures and seals. The work (services) performed, reflected in the certificates, must relate to specific objects of the construction organization.*

As a rule, the general contractor organization performs all work on the construction of a facility or the main part of it using subcontractors. At the same time, according to the terms of subcontract agreements, the general contractor can assume the responsibility for providing construction with the appropriate machines and mechanisms, involving specialized organizations (mechanization departments) for this purpose.

If you need a vehicle for work

To participate in the technological process of construction, transport may be involved under agreements concluded with motor transport organizations. They must necessarily define the essential terms of the contract. Thus, if the contracts do not stipulate the conditions of cargo transportation, their volumes and kilometers, the type of vehicles, then in accordance with paragraph 1 Article 432 of the Civil Code of the Russian Federation, such contracts cannot be considered valid. The work of hired vehicles is documented with waybills of standard intersectoral forms: No. 4-C– when paying for the work of vehicles at piece rates; No. 4-P– when paying at a time rate. They are approved .

In addition, the costs of paying for services related to loading and unloading operations provided by third-party organizations can be accepted as expenses that reduce the tax base for the tax paid by the organization in connection with the use of the simplified taxation system. This is stated in letter of the Ministry of Finance of Russia dated June 8, 2007 No. 03-11-04/2/163 .

A construction company rents a loader with a driver, paying an hourly rate for the time worked. What kind of agreement should I conclude: lease, provision of services, performance of work? What documents should I use to record work?

Answered by E.Yu. Dirkova,
consultant LLC "Audit firm "BUSINESS STUDIO""

In this case, a rental agreement for a vehicle with a crew is concluded ( Art. 632 Civil Code of the Russian Federation). The act of handing over the loader is drawn up in free form and certifies that the construction machine is in a condition suitable for use ( clause 1 art. 611 Civil Code of the Russian Federation). It is not necessary to indicate the cost of the loader in it, since civil law does not require the assessment of the object to be included in the lease agreement ( clause 3 art. 607 Civil Code of the Russian Federation).*

Accounting for the operation of the loader is kept in the report on the operation of the construction machine (mechanism) according to form No. ESM-3, on the basis of which a certificate of work (services) performed is issued for settlements form No. ESM-7. These unified forms are approved Resolution of the State Statistics Committee of Russia dated November 28, 1997 No. 78 .

4. Article:Fill out form No. ESM-7

A construction organization rents an excavator. He worked 200 hours in a month. Is it possible inform No. ESM-7 indicate the total number of hours or do you need to schedule the work by day?

You can enter the total number of hours for the month.

), then in certificate No. ESM-7 The total number of hours worked and their cost are indicated.*

Answered by E.V. ANISIMOVA-KRAVTSOVA, auditor

Sincerely,

Alexander Ermachenko, expert of the BSS "System Glavbukh".

Answer approved by Olga Pushechkina,

Head of the VIP support department of the BSS "System Glavbukh".

Document in the form ESM-3- this document is intended for use in accounting for the operation of machines intended for construction; accounting is carried out by special organizations that provide services related to the operation of these vehicles. Form ESM-3 is a standard for many industries, it is approved by the State Statistics Committee of the Russian Federation (OKUD code 0340003). The data indicated in the report is the basis for calculating wages (rate - hourly) to the driver and employees servicing the device.

Report on the work of the construction machine is compiled in the amount of 1 piece. The compiler is a foreman or other responsible person. In the ESM-3 report it is necessary to indicate: report number, information about the customer of the work and the owner of the construction machine, information about the machine. It is also necessary to indicate the full name of the drivers. Next, fill out a list of work that has already been completed, and at what addresses they are being performed, consumable data on fuels and lubricants (the amount of fuel filled into the tank is confirmed by the tanker). Hours worked by the machine unified form ESM-3 requires presentation in tabular form.

Sample of filling out a report on the operation of a construction machine (front side)


Sample of filling out a report on the operation of a construction machine (reverse side)


Data informing about the type and quantity of work performed by the machine is filled in by the person in charge. The data is based on monitoring of work performed and prices/standards for each type of activity. All specified information regarding the work must be confirmed by the customer (his signature, seal). At the end of the work, the driver (performer’s side) and the site manager/foreman (customer’s side) sign the document. Upon signing, the report on the operation of the construction machine is transferred to the accounting department, where calculations are carried out.