In 2010, accounting in tradewas carried out in such a way that the date of shipment of goods for the calculation of the profit tax, excise taxes and VAT was the same - the date of their shipment from the storage or the warehouse made in a certain order was accepted. In 2011, certain changes were made to the legislative acts in determining the date of shipment of goods for calculating the profit tax and VAT.

For example, accounting in retail trade provides for January 1 this year that for the calculation of income tax during the day of shipment of products are recognized:

- the date of their leave to the buyer (the organization, its representative or the organization that carries out the transportation of the products), if the seller does not transport the goods;

- in other cases, an earlier one is usedthe following dates: the date of transfer to the buyer or the date of transfer of the organization (IP), which produce the transportation of products, but the payment is made by the buyer.

From January 1, 2012 for the calculation of VAT accounting in trade day of shipment recognizes:

- the date of their leave to the buyer (organization or enterprise that carries out the transportation of products) if the seller does not transport the goods;

- the date of commencement of transport of the product in other cases.

For the calculation of excises, the day of shipment is still considered the date of their shipment from the storage or from the warehouse, performed in the proper order.

Accounting in trade as a resultcarried out changes, brought payers the next difficulty in the organization of tax accounting. In 2010, and then, as it was said above, the day of shipment of goods was recognized as their leave from the warehouse, the tax data for VAT coincided with the turnover reflected on the loan. The account 90 credit was in turn formed on the basis of the information contained in waybills for the shipment of goods from the warehouse (taking into account the date of goods release from the warehouse). Based on these data, Accounting in trade and established rules for determining the tax base for the production of income tax calculations. Now, the accounting records of the organization's income introduced a clarification that in other cases, it should be recognized as the day of shipment, the date of the commencement of carriage of products. Such a system is extremely uncomfortable and, in some cases, obliges the organization to conduct additional tax registration of the base for calculating VAT.

Determining the date of shipment is very important inexported goods. For the goods. specific deadlines for obtaining documentary evidence of exportation of products outside the country (180 days from the beginning of shipment - for goods exported to the Member States of the Customs Union, 60 days - for goods exported to states that are not such, during which time establishes accounting in trade, payers have the right not to reflect sales turnover in the VAT declaration in the absence of such confirmation.To resolve the current problem, accounting in trade "shipment date" The date of transportation of the goods directly to the buyer, as shipment implies the movement of the transport along a certain route.This definition is applicable to three taxes: VAT, profit tax and excise.As for the calculation of VAT, the organization has the right to register in accounting policy one of two ways of calculating it : based on the form of TTN-1 (figure 16) or CMR-waybill (item 22) .This presentation will help organizations to simplify and restore order in the tax accounting. In addition, the use of these innovations makes it possible to significantly optimize the conduct of accounting by business entities, especially leading export activities.