When calculating the interest, the government customer should not take into account the time it took to accept

1 February 2018, Thursday

This conclusion follows from the explanations of the Ministry of Finance. According to the state agency, when calculating interest, you do not need to take into account the days that were required to receive the goods, the result of the work performed or the services rendered, for processing such an acceptance. A different rule can be envisaged in the contract, the department believes.

To better understand the position of the Ministry of Finance, let us give an example. Suppose a document on the acceptance of goods is accepted for five days after the deadline. Of these, the customer spent two days on the acceptance. In this situation, the delay will be only three days.

If, under the terms of the contract, the acceptance document can be signed after the actual execution date, the vendor should request the customer a document confirming the transfer of the goods or the result of the work.

Document:

Letter of the Ministry of Finance of the Russian Federation of 07.11.2017 N 24-03-08 / 73293