Individual entrepreneur: features of cash accounting. Fixed assets of individual entrepreneurs on income

Tax accounting for individual entrepreneurs: reforms in 2020

It turns out that in the event of reorganization, the successor submits the latest 6-NDFL report of the predecessor, as well as declarations for it.
After the reorganization, the successor submits 2-NDFL for the old company. He might not have done that in 2020. The company being liquidated must submit the certificates. Separate VAT accounting is mandatory from 2020, even if the 5% rule is met during the tax period. When the share of expenses for non-taxable transactions does not exceed 5%, the organization has the right to deduct VAT on purchases that relate to both taxable and non-taxable transactions. Input VAT on purchases for non-taxable transactions only cannot be deducted, regardless of the share of transaction costs.

Accounting for fixed assets acquired while using the simplified tax system

If an object was acquired already during the period of application of the simplification, then its recognition as OSNO is carried out according to the rules applied under OSNO.

1. The property must be used for business activities and generate income.
2. Its period of use must exceed 12 months, and the cost must be more than 100 thousand rubles.
3. The property is not planned for resale.
4. If the object must be put into operation or is subject to state registration, then write-off of costs is possible only after the specified operations have been carried out.

If the object has undergone modernization, completion and other similar procedures, then its value increases. The procedure for increasing the cost of an object in this case must also comply with the rules adopted for OSNO (clause 2 of Article 257 of the Tax Code of the Russian Federation).

If an asset under the simplified tax system for income minus expenses is purchased from a supplier who is a VAT payer, then the amount of this tax is included in the initial cost, and subsequently - in costs (clause 8 of PBU 6/01, subclause 3 of clause 2 of Article 170 of the Tax Code RF).

If the object was purchased (built) during the period of application of the 15% simplification, then the costs are written off during the 1st tax period with an even distribution across quarters (clause 3 of Article 346.16 of the Tax Code of the Russian Federation).

You can find more complete information on the topic in ConsultantPlus. Full and free access to the system for 2 days.

In practice, the amount of costs is written off on the last date of each quarter remaining from the date of acquisition of the operating system until the end of the year.

Example

In May 2020, the organization purchased and paid for a machine worth 300 thousand rubles. There are 3 unfinished reporting periods left until the end of the year (2nd, 3rd and 4th quarters). Therefore, the amount is divided into three parts and at the end of each of the indicated quarters, 100 thousand rubles are written off as expenses.

Accounting for fixed assets under the simplified tax system in 2020 - 2020

1. If this happened during the period of application of the simplified system, costs for the acquisition (construction, production) of fixed assets, as well as completion, retrofitting, reconstruction, modernization and technical re-equipment of fixed assets are taken into account from the moment these fixed assets are put into operation.
2. If expenses were incurred before the transition to a simplified system, the cost of fixed assets with a useful life of up to 3 years inclusive completely reduces the simplified tax during the first calendar year of application of the simplified tax system.

The fact is that the residual value of fixed assets is important as a criterion that allows you to switch to the simplified tax system and apply this particular special regime. All “simplified people” (as well as those who are just planning to switch to the simplified tax system) must comply with it equally, regardless of the chosen object of taxation. The Russian Ministry of Finance drew attention to this in its letter dated September 18, 2008 No. 03-11-04/2/140.

OS “born” under the simplified tax system

Expenses for fixed assets acquired during the “simplification” can be accepted from the moment these objects are put into operation. But it will be possible to take into account such costs only for paid assets and used in business activities. And if the rights to OS are subject to state registration (this is relevant, for example, for real estate), it will be possible to reflect the costs of its purchase only from the moment of documented submission of papers for registration (Article 346.16 of the Tax Code of the Russian Federation, letter of the financial department dated November 18, 2013 No. 03- 11-06/2/49385, Resolution of the Federal Antimonopoly Service of the North-Western District dated 02.09.2010 No. A42-4274/2009).

Fiscal officials emphasize that expenses for the acquisition of fixed assets are accepted in the period when one of the events occurred most recently: payment (including partial) of the object or commissioning or start of use in “profitable” activities. If the “simplifier” purchased and launched an asset, but it was not involved in business, there is no reason to account for expenses for its purchase (letter of the Federal Tax Service of Russia dated March 31, 2011 No. KE-3-3/1003).

A practical situation. An organization using the simplified tax system bought a building, registered the rights to it and put it on its balance sheet, after which a decision was made to demolish this structure to prepare a site for the construction of a residential building. The acquired facility was not put into operation. And this is one of the indispensable conditions for recognizing the costs of purchasing an OS under the “simplified” system, financiers noted. Therefore, the company will lose these expenses (letter dated July 22, 2008 No. 03-11-04/2/110).

And further. Let’s assume that expenses for the purchase of fixed assets were incurred in 2018, during the period of application of the “profitable” simplified tax system. And this asset was put into operation already in 2020, when the “simplified” object changed to “income minus expenses.” In such a situation, these costs can be accepted in 2020 - officials are not against it (see letters from the Ministry of Finance dated August 17, 2018 No. 03-11-11/58541, dated February 25, 2013 No. 03-11-11/81 and dated December 15, 2011 No. 03-11-06/2/170).

The cost of a fixed asset is determined according to the same rules as in accounting, and is written off during the calendar year in equal shares on the last day of each quarter. There is no need to accrue depreciation (clause 3 of article 346.16 of the Tax Code of the Russian Federation, clause 3.10 of the Procedure for filling out the Book, approved by Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n, letter of the Federal Tax Service dated January 9, 2018 No. SD-4-3/6 and the financial department dated September 14, 2016 No. 03-11-11/53647).

“Simplers” are not recognized as payers of value added tax. Therefore, they include VAT amounts in the initial cost of the fixed assets and charge them to expenses as part of it. This is exactly what financiers recommend to do (see letters dated November 12, 2008 No. 03-11-04/2/167 and letters dated October 4, 2005 No. 03-11-04/2/94). The arbitrators also agree with them (Resolution of the Arbitration Court of the Volga-Vyatka District dated June 19, 2015 No. F01-951/2015, upheld by the Ruling of the Armed Forces of the Russian Federation dated October 15, 2015 No. 301-KG15-12232). That is, VAT is not taken into account separately in expenses in this case. The amount of VAT paid to the budget by the tax agent should also be included in the initial cost of the purchased object (letter of the Ministry of Finance of Russia dated June 30, 2011 No. 03-11-06/2/101).

note

The specified procedure for writing off expenses for acquired fixed assets does not depend on their useful life (unlike the situation with “old” assets).
Example 1. Accounting for fixed assets purchased under the simplified tax system
An organization using the “income-expenditure” simplified tax system acquired a fixed asset worth 500,000 rubles in June. (including VAT) and paid it in the same month. The asset was put into operation in August of the same year and immediately began to be used in production. State registration of property is not required. Thus, all conditions for accepting the costs of this asset were met in August. The company's accountant reflected in the simplified tax system expenses the initial cost of this fixed asset on September 30 and December 31 in equal shares, that is, 250,000 rubles each. (500,000 rubles / 2 quarters) for each of these dates. If the company fulfills all the conditions for accounting for expenses for the acquired object, for example, in November, then the accountant will write off the costs on December 31 in a lump sum in the amount of 500,000 rubles.

By the way, nothing prevents the “simplified” person from taking into account the costs of acquiring objects that are leased and meet the requirements of clause 1 of Art. 256 Tax Code of the Russian Federation. The same applies to the investor’s costs for the purchase of non-residential premises built under an investment agreement (see letters from the Ministry of Finance of Russia dated December 2, 2010 No. 03-11-06/2/181 and dated November 28, 2011 No. 03-11-06 /2/162).

Let us note that the ability to take into account the costs of fixed assets does not depend on what funds - borrowed or own - the simplifier made these expenses with. Financial department specialists drew attention to this in letters dated 08/06/2019 No. 03-11-11/59075 and dated 08/28/2018 No. 03-11-06/2/61172.

What applies to fixed assets of individual entrepreneurs: their accounting in entrepreneurship

Property that is not included in the list of fixed assets does not require qualification; it is enough just to keep documents confirming the transaction between the seller and the buyer. This could be, for example, checks or invoices. The amount of fixed assets is documented as expenses according to the simplified tax system only after passing through all stages of property accounting as follows:

Regarding the accounting of fixed assets for individual entrepreneurs, there are some rules according to which sanctions can be applied to an entrepreneur if he has not put the fixed assets on the balance sheet. The consequences of such deliberate violations may include:

Acceptance of expenses

In order for the costs of purchased fixed assets to be taken into account as expenses, a number of conditions must be met, namely: the fixed asset must be:

• put into operation (subclause 1, clause 3, article 346.16 of the Tax Code of the Russian Federation);
• used in business activities (subclause 4, clause 2, article 346.17 of the Tax Code of the Russian Federation);
• paid (subclause 4, clause 2, article 346.17 of the Tax Code of the Russian Federation).

In addition, in order to recognize the costs of fixed assets as expenses for the purposes of calculating the simplified tax system, they must be justified and documented (clause 2 of article 346.16, clause 1 of article 252 of the Tax Code of the Russian Federation of the Tax Code of the Russian Federation). And in order to recognize as expenses the costs of fixed assets acquired from 01/01/1999 and requiring state registration, you also need documentary evidence of the fact of filing documents for registration of rights to the object (clause 3 of Article 346.16 of the Tax Code of the Russian Federation).

It will not be possible to write off expenses if the transaction for the purchase of a fixed asset does not meet the specified conditions.

Accounting for expenses for the acquisition of fixed assets under the simplified tax system should be carried out evenly over the period remaining until the end of the tax period and recorded as of the last day of the tax period (clause 3 of Article 346.16 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of the Russian Federation dated March 27, 2012 No. 03-11-11 /103).

Example

If a company using the simplified tax system purchased a car worth 300,000 rubles as a fixed asset in April 2020, then these expenses should be divided into 3 equal parts (according to the number of remaining quarters) and consistently reflected in the reporting documents in relation to the six months (as of June 30 ), 9 months (as of September 30) and tax year (as of December 31) - in each case, 100,000 rubles.

Individual entrepreneur: features of cash accounting

It is important to correctly draw up and save all documents related to the purchase of inventory items, since it is precisely such transactions that are checked by Federal Tax Service employees especially carefully. In addition, during the audit, tax authorities can conduct an inventory of the individual entrepreneur’s property and reconstruct the picture of the movement of products based on the documentation of its purchase and sale. And if they find any inconsistencies, then they have every right to fine the entrepreneur, and here he will need inventory accounting documents to prove his innocence to the tax authorities.

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Just as in the case of goods, individual entrepreneurs do not need to keep accounting records of fixed assets. But for the purposes of calculating taxes, it will be necessary to record their receipts and sales (if any), as well as calculate depreciation. With a simplified tax system of 15% and OSNO, the cost of a fixed asset used in professional activities is recorded in the expense part of KUDIR by calculating depreciation. All ambiguous points in the depreciation calculation methodology must be spelled out in the accounting policies of the individual entrepreneur.

We take into account property acquired before the transition to the simplified tax system

All OS purchased by you before receiving the “simplified” status can be taken into account by you in expenses.

Fixed assets should be taken into account at their residual value on the date of transition to the simplified tax system. If part of the cost of fixed assets is written off as a depreciation premium, then you must also deduct this amount from the original amount. If you switched to “simplified” from UTII, then you need to reduce the purchase price of the OS by the amount of depreciation according to accounting data.

If you have transferred a partial amount of payment for the property to the supplier, then you have the right to include this amount as expenses.

A situation is possible when you received an OS object before receiving the “simplified” status and then put it into operation, and you transferred payment to the supplier while using the simplified tax system. Then the object is considered acquired before the simplified taxation system period; therefore, it must be taken into account in expenses at the cost of “initial minus depreciation” at the time of receiving the “simplified” status. When calculating the single tax, you must include the amount as expenses in the period in which you transferred the money to the seller.

Example No. 1.

Fabula LLC is a tax payer under the simplified system. Until 01/01/16, “Fabula” used OSNO.

11/21/2015 Fabula purchased retail equipment from Kremniy LLC:

• initial cost of the OS - 46,220 rubles;
• the equipment was put into operation on November 24, 2015;
• payment for the operating system was made by Fabula in two stages: on 04/08/16 the amount of 23,110 rubles was transferred, on 08/12/16 the balance of the amount of 23,110 rubles was paid.

According to the accounting policy, Fabula's accountant set the useful life for the fixed assets at 24 months. Depreciation on retail equipment has been accrued since December 2020:

• the amount of depreciation charges is 1,926 rubles/month. (RUB 46,220 / 24 months);
• residual value of fixed assets on the date of transition to the simplified tax system (01/01/16) – 44,294 rubles. (46,220 rubles – 1,926 rubles).

When calculating the single tax in 2020, the accountant of “Fabula” took into account the expenses for fixed assets in the following order:

Accounting for fixed assets of individual entrepreneurs on OSN

The fact is that businessmen are in general mode

take into account as part of the professional deduction for personal income tax the amount of accrued depreciation on fixed assets (Article 221 and subparagraph 3, paragraph 2, Article 253 of the Tax Code of the Russian Federation, subparagraph 4, paragraph 15 of the Procedure for accounting for income and expenses, approved by order of the Ministry of Finance of Russia No. 86n, Ministry of Taxes Russia No. BG-3-04/430 dated 08/13/2002). Therefore, it is very important to understand what can be included in fixed assets and what cannot.

So, keep in mind that starting from January 1, 2020, only property worth more than 100,000 rubles is allowed to be classified as fixed assets on the SES. All objects worth RUB 100,000. and consider less as materials. That is, write off the cost of such assets at a time after payment (subclause 1, clause 2, article 253 and subclause 5, clause 1, article 346.16 of the Tax Code of the Russian Federation). Please keep in mind that property worth RUB 100,000. and less that can be used for more than a year (for example, furniture, computers, office equipment, other “low value”), you can write off not only at a time, that is, completely in one quarter after commissioning and payment. And at your choice, you can write off these values ​​over several reporting periods (subclause 3, clause 1, article 254 of the Tax Code of the Russian Federation). The chosen option must be fixed in the accounting policy.

We fight for residual value

In case of “premature” sale of the OS, its residual value will be formed. In our example, it is equal to 450,000 rubles. (500,000 – 16,667 – 33,333). In Chapter 25 of the Tax Code of the Russian Federation there is a rule that allows you to reduce income from the sale of an object by its residual value (subclause 1, clause 1, article 268). But is it applicable “simplified”?

In a recent letter dated April 26, 2019 No. 03-11-11/30795, the Ministry of Finance responded negatively. They emphasized that Article 346.16 of the Code does not allow taking into account the residual value of fixed assets acquired under the simplified tax system or before the transition to this special regime and sold “ahead of time” in expenses. And this position is not new. Financiers have repeatedly expressed it before (letters dated 02/13/2015 No. 03-11-06/2/6557, dated 02/15/2013 No. 03-11-11/70, dated 03/03/2014 No. 03-11-11/8833, etc. .). Some arbitrators also think the same (see resolutions of the FAS of the Ural District dated March 24, 2008 No. F09-4976/07-S3, Volga District dated December 19, 2006 No. A57-181/06-7).

However, most of Themis’ servants have a different attitude. Take, for example, the Resolution of the Central District Court of June 23, 2017 No. F10-1838/2017. According to the judges, the indication in paragraph 3 of Art. 346.16 of the Tax Code of the Russian Federation on the need to recalculate the base for a single tax in accordance with the provisions of Chapter 25 of the Code allows for the application, inter alia, of the norm of subparagraph 1 of paragraph 1 of Article 268. A different interpretation of paragraph 3 of Article 346.16 of the Tax Code of the Russian Federation will lead to an unreasonable restriction of rights “ simplistic."

A similar point of view was expressed in many other verdicts (see, for example, resolutions of the Fourteenth AAS dated January 27, 2014 No. 14AP-11928AAS, FAS of the Ural District dated August 22, 2012 No. F09-7690/12 and dated November 14, 2012 No. F09-10644/12 , FAS of the Central District dated 06/09/2010 No. A14-19989/2009/668/24 and the Far Eastern District dated 06/19/2008 No. F03-A80/08-2/1669). It is important that the last two decisions were supported by senior judges (rulings of the Supreme Arbitration Court of the Russian Federation dated August 20, 2010 No. VAS-10870/10 and dated October 27, 2008 No. 13621/08).

It is possible that extensive arbitration in favor of the “simplifiers” will also affect the approach of inspectors to this problem. At least, from the letter of the Federal Tax Service of Russia dated December 5, 2018 No. SD-19-3 / [email protected] we can conclude that fiscal officials are inclined to take this judicial practice into account.

One letter from the Ministry of Finance last year is also noteworthy - dated October 24, 2018 No. 03-11-11/76344. "White crow", so to speak. It clearly states: the income of the “simplified” person from the “early” sale of the object is reduced by its residual value. True, this year, as we see, financiers, alas, have backed down. But, nevertheless, their position on this issue is certainly not so strong...

Thus, victory in the battle for residual value is practically for the “simplistic” ones. Even if the inspectors resist during the inspection, the single tax payer is extremely likely to defend his case in the courtroom. If you are not ready for disputes, reflect in the simplified taxation system expenses only the amount of depreciation for the period of actual use of the fixed asset.

For information

A company does not have the right to apply the simplified tax system if the residual value of its fixed assets, determined in accordance with accounting legislation, exceeds 150 million rubles (subclause 16, clause 3, article 346.12 of the Tax Code of the Russian Federation). The same applies to entrepreneurs (clause 6 of the Review, approved by the Presidium of the Armed Forces of the Russian Federation on July 4, 2018, letters of the Federal Tax Service of Russia dated August 22, 2018 No. SD-3-3/ [ email protected] , dated October 19, 2018 No. SD-3-3/ [email protected] ). If a businessman combines the simplified tax system with the PSN, then for the purposes of Chapter 26.2 of the Code, fixed assets used in “simplified” activities are taken into account. Financiers recently emphasized this in a letter dated July 24, 2019 No. 03-11-11/55014.

Accounting for individual entrepreneurs in 2019

• agreements with suppliers of goods and services (maintenance of equipment, Internet), lessors, regular wholesale buyers; • agreement with the bank, statements; • source documents; • personnel documents (if there are employees); • cash papers.

Doing your own accounting significantly saves an entrepreneur’s finances, but takes some time. Now more and more individual entrepreneurs prefer this option, since numerous online services, programs and training courses minimize the set of necessary knowledge for accounting.

Accounting and reporting of an individual entrepreneur

Entrepreneurs using the simplified taxation system must submit a tax return once a year before April thirtieth. In addition, at the beginning of each year, it is necessary to register a book of income and expenses with the Federal Tax Service (which records the income and expenses of individual entrepreneurs). You can print it from a file, you can buy it ready-made, the main thing is to have time to register the book before April thirtieth.

Remember: if you did not immediately indicate the taxation system in the application, registration of an individual entrepreneur will be carried out according to the general system, and you will be able to switch to the simplified tax system only at the beginning of the next year: it is possible to submit an application to the territorial department of the tax service within a few days after registration switching to simplified mode. Otherwise, you will have to wait until next year, or close the IP and open it again.

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346.16 of the Tax Code of the Russian Federation states that in case of the so-called early sale (transfer) of an object of fixed assets, the tax base for the “simplified” tax will have to be recalculated taking into account the provisions of Chapter. 25 Tax Code of the Russian Federation.

Chapter 25 of the Tax Code of the Russian Federation (more precisely, paragraph 1 of clause 1 of Article 268 of the Tax Code of the Russian Federation) allows you to reduce income from the sale of a fixed asset by its residual value.

Accordingly, even with the early sale of a fixed asset, the amount of income from this sale can be reduced by the residual value of this object.

Unfortunately, there are no court decisions on this issue to date. This means that the desire to reduce the proceeds from the sale of fixed assets by its residual value can lead to additional tax assessment with all the ensuing consequences.

In addition, when selling fixed assets before the expiration of three years from the date of accounting for acquisition costs or 10 years from the date of acquisition, if the useful life is more than 15 years, “simplified” must recalculate the tax base for the entire period of operation of the object, pay additional tax, calculate and transfer penalties to the budget (clause 3 of Article 346.16 of the Tax Code of the Russian Federation).

The recalculation of the tax base is that expenses can only take into account the amount of depreciation accrued during the period of operation of the object during the period of application of the simplified tax system. The amount of depreciation is calculated according to the rules of Chapter. 25 Tax Code of the Russian Federation. All excess amounts included in expenses are excluded.

With such an adjustment, the taxpayer must pay an additional amount of single tax and penalties.

In addition, the taxpayer must make changes to tax returns for previous reporting (tax) periods and submit updated returns to the tax office. An accounting statement must be attached to the updated declarations, in which the reasons for making changes to previously submitted declarations must be explained (Letter of the Federal Tax Service of Russia dated December 14, 2006 N 02-6-10 / [email protected] ).

consultant-auditor

LLC "Audit Consulting"

Ekaterina Proshina

Tel.,

When selling any property, you should take into account the period of its operation. If three years have not passed from the date of purchase and the start of depreciation of your company's car, then you will not be able to avoid some troubles. Previously taken into account as part of the costs when calculating the tax, the costs of its acquisition (transportation, registration, etc.) during the so-called “early” sale must be completely excluded. According to the law, only depreciation accrued over the period of operation of the vehicle can be written off. Therefore you will need:

▪ recalculate the tax base for the accrued and paid single tax for the entire period of use of the car from the moment the costs of its purchase are taken into account until the day of its sale in accordance with the recommendations of the letter of the Ministry of Finance dated November 20, 2008 No. 03-11-04/2/174 and Ch.

Individual asset accounting

If during the reporting (tax) period an individual entrepreneur's residual value of fixed assets exceeds 100 million rubles, he is considered to have lost the right to apply the simplified taxation system from the beginning of the quarter in which this discrepancy occurred. In this case, the amounts of taxes payable by the taxpayer when using a different taxation regime are calculated and paid in the manner prescribed by the legislation of the Russian Federation on taxes and fees for newly registered individual entrepreneurs. . . .

All ambiguous points in the depreciation calculation methodology must be spelled out in the accounting policies of the individual entrepreneur. In the same way, expenses for maintenance, maintenance and repair of the OS are recorded. The sale of this asset will entail the receipt of income, which must be recorded in the income part of KUDIR.

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Expenses for fixed assets on the simplified tax system - how to take into account

The simplified taxation system (STS) has a number of features, one of which is tax accounting of fixed assets. Expenses on fixed assets under the simplified tax system are recognized according to rules that are completely different from either accounting or tax purposes for profits. And of course, payment plays an important role in these rules. The cash method has not been canceled!

It is worth admitting that the method of recognizing expenses is very profitable and allows you not to stretch out the pleasure of calculating depreciation over many years, but to take them into account immediately in the year of acquisition of the fixed asset. Therefore, let's look at taking into account the OS when applying the simplified tax system in more detail.

articles:

1. Limit of fixed assets on the simplified tax system and other criteria

2. Initial cost of OS under simplified tax system

3. VAT on fixed assets using the simplified tax system

4. Postings to the simplified tax system for a fixed asset upon purchase

5. Expenses for fixed assets on the simplified tax system

6. Features of accounting for fixed assets purchased in installments

7. Is it necessary to calculate depreciation of fixed assets using the simplified tax system?

8. The organization sells fixed assets using the simplified tax system

9. Fixed assets for the simplified tax system in 1C 8.3.

More on everything in order later in the article. And if you want to learn only the most important things on the topic, watch the video.

Is depreciation calculated under the simplified tax system on income minus expenses in 2020?

1. Firms using the revenue-less-expenses facility write off assets during their first year of use.
2. Companies using the revenue asset depreciate the property over its entire service life.
3. If the property was partially paid for, then these costs can also be taken into account.

Accounting for depreciation under the simplified tax system “income minus expenses” assumes that the company includes in total costs the funds spent on the acquisition and installation of fixed assets, which reduces the tax base.

Purchasing a new or investment-free property

“Move in and live” - communications are present, the condition of the premises is good. In this case, you can immediately put the facility into operation.

In the control unit this is done with two wirings:

• D 08 K 60 - OS received from the supplier
• D 01 K 08 – OS put into operation

Note! Commissioning in real estate accounting is carried out regardless of the date of registration of the right to them (clause 52 of the Methodological Instructions, approved by Order No. 91n of October 13, 2003). Assets that are in the process of registration are reflected separately on account 01.

Even when purchasing a new building, you cannot avoid expenses: state fees, expert services. Perhaps, in order to accept and formalize the object, we had to attract our own employees and send them on a business trip. Therefore, it is a rare case when the price under the sales contract and the original cost coincide.

Unlike accounting, for tax accounting it is paramount to obtain an official document of ownership. The reduction of the tax base for expenses begins after registration (clause 4 of article 346.16 of the Tax Code and clause 1 of article 256 of the Tax Code). Moreover, the moment of acquisition matters, if before the simplified one the organization used a different system and it was then that the OS was purchased. There are several possible situations of transition to the simplified tax system:

1. From the common system (OSNO). Calculation of the initial cost: the difference between the acquisition cost and the depreciation accrued according to the OSNO rules during the operation of the general system. Write-off period: SPI up to 3 years - in the first year of application of the simplification. More than 3, but less than 15 - 3 years, according to the system: first year - 50%, second - 30%, third - 20%. SPI is more than 15 years old - write-off extends over 10 years.

Important! Decree of the Government of the Russian Federation No. 1 of 01.01.2002 will help determine the depreciation group and SPI.

Considering that buildings and capital real estate in general have a long service life, it will most likely be more than 15 years. True, if you did not buy a new building, there is a chance to reduce the SPI. In this case, the fixed assets are included in the depreciation group used by the seller (clause 12 of Article 258 of the Tax Code of the Russian Federation), and the buyer has the right to establish internal accounting policies that the SPI for used fixed assets is determined taking into account the period of use by the seller.

Example: A company purchased a building. The SPI was 30 years, the building was in operation for 12 years. The company decided to sell the property. The new owner has the right to set the SPI in accounting equal to 18 years (30-12=18).

2. From the Unified Agricultural Tax (USAT). Determination of the cost of fixed assets: the residual value as of the date of transition to the Unified Agricultural Tax, minus the expenses taken into account during the period of application of the agricultural tax. Write-off period: similar to point 1.
3. With UTII. The cost is defined as the difference between the acquisition cost and the depreciation accrued during the period of application of UTII, calculated according to accounting rules. Write-off period: similar to point 1.
4. With the simplified tax system “income”. There is no write-off of expenses. Probably the most unprofitable option of all.
5. The object was purchased directly during the application of the simplified tax system “income minus expenses”. The initial cost is accepted for accounting according to accounting rules. Write-off period: from the moment of commissioning in the tax period of acquisition.

In all cases, write-off occurs in equal shares in each reporting period, i.e. quarter, taking into account the amount attributable to a given tax period (year), and not monthly.

Example 1. The company bought a warehouse on September 10, 2019, at a price of 900,000 rubles, being on the simplified tax system “D-R”. In NU, she writes off the cost of fixed assets as follows: in the 3rd quarter on September 30, 2019 - 900,000/2 = 450,000, divided by two, because there are two reporting periods left until the end of the year. In the 4th quarter on December 31, 2020 - another 450,000.

Example 2. A company purchases an office building at a cost of 15 million rubles and depreciates it for some time, being on UTII. From January 1, 2020, it switches to the simplified tax system. The initial cost for accounting using the simplified system will be 13 million rubles, SPI - 30 years. Starting from January 1, 2020, because SPI exceeds 15 years, costs will be written off to the simplified tax system in this way: 3 million/10=300,000 per year (because write-off will take 10 years), respectively, 300,000/4= 75,000 per quarter.

Note! Expenses are written off to the extent of amounts actually paid. If installment payment is applied, then only the paid part must be taken into account.

As you can see, this system is not similar to conventional depreciation with OSNO and is somewhat more complex.

How to keep records of fixed assets as an individual entrepreneur

According to financiers, determining the residual value of fixed assets by an individual entrepreneur for the purpose of applying clause 4 of Art. 346.13 of the Tax Code of the Russian Federation is carried out according to the rules established by paragraphs. 16 clause 3 art. 346.12 of the Tax Code of the Russian Federation for organizations (Letters dated 01/29/2015 N 03-11-11/3236, dated 06/20/2013 N 03-11-11/23291, dated 05/17/2013 N 03-11-11/17262, dated 01/18/2013 N 03-11-11/9). This means that the residual value must be determined in accordance with the legislation of the Russian Federation on accounting for fixed assets 25 of the Tax Code of the Russian Federation. By the way, until 01/01/2013, individual entrepreneurs, as well as organizations, had to comply with the above restriction, taking into account the residual value of intangible assets (Letter of the Ministry of Finance of Russia dated 01/18/2013 N 03-11-11/9).

Tax Code of the Russian Federation (as amended by Federal Law dated June 25, 2012 N 94-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation”) (hereinafter referred to as the Code) from January 1, 2013. does not have the right to apply a simplified taxation system for organizations whose residual value of fixed assets, determined in accordance with the legislation of the Russian Federation on accounting, exceeds 100 million rubles. According to clause 4 of Art. 346.13 of the Code, if at the end of the reporting (tax) period the taxpayer’s income, determined in accordance with Art. Code 346.15 et sec. 1 and 3 paragraphs 1 art. 346.25 of the Code, exceeded 60 million rubles. and (or) during the reporting (tax) period there was a non-compliance with the requirements established by paragraphs 3 and 4 of Art. 346.12 and paragraph 3 of Art.

What to keep in mind when paying in installments

Fixed assets cost a lot. Therefore, “simplistic” people sometimes buy them in installments. In such a situation, expenses for the commissioned operating system are accepted in the reporting (tax) period evenly in the amount of amounts actually paid (letters of the Ministry of Finance of Russia dated May 17, 2011 No. 03-11-06/2/78, dated December 13, 2010 No. 03-11- 11/287).

What if the property was purchased in installments by a “profitable simplifier”, who after some time changed the object to “income minus expenses”? Then he has the right to take into account the cost of such an asset in the part paid after changing the object of taxation (letter of the Ministry of Finance of Russia dated December 9, 2013 No. 03-11-06/2/53560).

Often you have to pay interest to pay in installments for the cost of property. How to take them into account when using the simplified tax system? The answer is in the latest letter from the financial department dated July 26, 2019 No. 03-11-11/55825. In it, officials referred to paragraph 1 of Article 823 of the Civil Code of the Russian Federation, from which it follows that installment payment for goods is a type of loan. This means that the “simplified” person has the right to attribute the mentioned interest to expenses under sub-clause. 9 clause 1 art. 346.16 of the main tax document, which allows you to take into account, among other things, interest on the loan. It is important that such costs are accepted in the manner prescribed by Article 269 of the Code.

Let us note that the position of financiers has changed. Previously, they believed that interest on installments must be taken into account as part of expenses for the purchase of fixed assets according to the instructions established by clause 3 of Art. 346.16 of the Tax Code of the Russian Federation, and nothing else (see letters dated June 30, 2011 No. 03-11-06/2/101 and dated July 2, 2010 No. 03-11-11/182). In our opinion, this new position is also relevant for the situation taking into account interest on loans (credits) used to purchase fixed assets. Moreover, it actually coincides with the point of view of the department’s specialists from the letter dated July 26, 2019 No. 03-11-11/55818. Guided by sub. 9 clause 1 art. 346.16 of the Tax Code of the Russian Federation, it is also necessary to accept interest on the “old” target loan, paid after the transition from the “income” simplified tax system to the “income-expenditure” system (letters of the Ministry of Finance of Russia dated 02/13/2012 No. 03-11-11/41 and dated 01/29/2019 No. 03-11-11/4867 ). Tax authorities spoke in a similar way (letter dated September 1, 2011 No. ED-4-3 / [email protected] ), as well as judges (Resolution of the Federal Antimonopoly Service of the Volga District dated December 14, 2010 No. A55-1941/2010, etc.). Therefore, the mentioned amounts of interest should be taken into account as an independent type of expense.

It turns out that it is now extremely risky to include interest on installments or on a targeted loan in the initial cost of the property. Another confirmation of this is another clarification from the Ministry of Finance, in which officials clearly opposed this option for cost accounting (letter dated June 11, 2013 No. 03-11-11/21720).

Important

“Simpler” has the right to accept expenses for the acquisition of fixed assets only if they comply with the requirements of paragraph 1 of Article 252 of the Tax Code of the Russian Federation. That is, such costs must be economically justified and documented (clause 2 of Article 346.16 of the Tax Code of the Russian Federation, letter from the financial department dated June 27, 2019 No. 03-11-11/47160, Resolution of the Volga-Vyatka District Autonomous District dated August 5, 2015 No. F01 -2182/2015). Moreover, even copies of documents are suitable for reflecting simplified taxation system expenses, however, only if they are drawn up in accordance with GOST. Details are in the letter of the Ministry of Finance of Russia dated April 22, 2019 No. 03-11-11/28986.

note

If the “simplifier” has identified a fixed asset during inventory, he needs to take this object into account in non-operating income at market value. In this case, nothing is included in the expenses (letter of the Ministry of Finance of Russia dated November 21, 2018 No. 03-11-11/83956).

Is it necessary to record fixed assets for individual entrepreneurs?

• employment contract;
• order (instruction) on hiring an employee;
• employee personal card;
• employment history;
• timesheets for recording working hours and calculating wages;
• order (instruction) on granting leave to the employee;
• an employee’s application for leave without pay;

Individual entrepreneurs who apply the simplified tax system and use “income minus expenses” as the object of taxation include in the tax base expenses from the list of clause 1 of Art. 346.16 of the Tax Code of the Russian Federation, which indicates the costs of purchasing fixed assets. This is stated in sub. 1 clause 1 art. 346.16 Tax Code of the Russian Federation. Let us clarify that by “fixed asset” we must understand depreciable property used in the production of products, in the performance of work (services) or for management needs, with a useful life of more than 12 months and a cost of more than 20,000 rubles.

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Fixed assets were registered during the period of application of the simplified tax system

If you apply the simplified regime and you purchased fixed assets or intangible assets, then you can take them into account as expenses when calculating the single tax. You must accept the object for accounting at its original cost based on:

• the value of the property transferred to the supplier;
• price for delivery of the object, its installation and installation;
• indicator of VAT paid to the supplier;
• excise tax amounts (if the purchased goods are recognized as excisable);
• costs under construction contracts (if there are such costs).

According to the general procedure, as part of expenses you can recognize both the cost of fixed assets acquired during the period of application of the simplified tax system, as well as the costs of modernizing and improving facilities.

Calculation of recognized expenses upon receipt of fixed assets

A situation is possible when, during the application of the simplified tax system, payment for fixed assets was made by you in one tax period, and the commissioning of the object was carried out in another period. Let's look at the procedure for recognizing expenses using examples.

Example No. 2.

04/18/16 Monolit LLC, which uses the simplified tax system “income minus expenses,” purchased production machines from JSC Sfera. The operating systems were put into operation on April 18, 2016, for which there is a corresponding act. In Monolit’s accounting, the machines are reflected at a cost of 471,520 rubles. Payment in favor of Sphere was transferred by Monolith on 07/19/16.

To calculate the amount of single tax, Monolit’s accountant made the following calculation for recognizing expenses for the purchase of machine tools:

In practice, there are quite often cases when payment by a “simplified” organization is carried out in two stages. Let's look at how to take expenses into account in this case using the example below.

Example No. 3.

05.21.16 Kadr LLC, which uses the simplified tax system “income minus expenses,” purchased computers and multifunctional devices from JSC Flagman. The operating systems were put into operation on 04/21/16, for which there is a corresponding act. In the “Kadr” accounting, the machines are reflected at a cost of 408,330 rubles. Payment in favor of “Flagman” was transferred by “Kadr” in two stages: the first payment was paid on June 17, 2016 in the amount of 208,050 rubles, the remaining amount was 200,280 rubles. listed 12/14/16.

To calculate the amount of the single tax, the Kadra accountant made the following calculation for the recognition of expenses for the purchase of computers and multifunctional devices:

Cases where OS was purchased and paid for in foreign currency require special attention. Let's look at the situation using an example.

Example No. 3.

01/21/16 Batiskaf LLC, which uses the simplified tax system “income minus expenses”, purchased refrigeration equipment from a non-resident company:

• cost of refrigeration equipment – ​​13,540 US dollars, VAT 2,065 US dollars;
• delivery – 1,740 US dollars, VAT 266 US dollars;
• price for setting up refrigeration chambers – USD 320, VAT USD 49;
• cost of installation work – 214 US dollars, VAT 33 US dollars.

Payment for the refrigeration chambers and their delivery was made by Bathyscaphe on 01/25/16 (conventional rate 81 RUB/USD), funds for installation were transferred on 01/28/16 (conventional rate 78 RUB/USD).

The Bathyscaphe accountant determined the initial cost of the refrigeration chambers in rubles as follows:

• cost of operating system and delivery – 1,237,680 rubles. ((USD 13.540 + USD 1.740) * 81);
• price of installation and adjustment – ​​42,186 rubles. (($320 + $214) * 79);
• total amount – 1,279,866 rubles. (RUB 1,237,680 + RUB 42,186).

Accounting for expenses when determining the amount of single tax payable was calculated by the Bathyscaphe accountant as follows:

Calculation of single tax upon sale of an object

If you sell an object before the expiration of its useful life, then you must recalculate the amount of the single tax paid. It is necessary to recalculate the tax amount starting from the moment expenses are recognized upon receipt of fixed assets until the fact of sale of the object.

As a result of the recalculation, you will receive the amount of additional tax that must be transferred to the budget. In addition to the tax, you will have to pay a penalty, since in fact the amount of the surcharge is a debt not repaid on time.

Example No. 4.

01/15/16 Kolibri LLC, using the simplified tax system “income minus expenses,” purchased 5 units of computer equipment worth 518,300 rubles. On January 17, 2016, the equipment was put into operation. In the accounting for Hummingbird, acquisition costs are recognized quarterly in the amount of RUB 129,575. (518,300 rub. / 4).

05/16/16 "Kolibri" sold the equipment of JSC "Start". The Kolibri accountant recalculated the tax base for 1 quarter. 2020:

• the service life of equipment is recognized at a minimum of 25 months;
• monthly depreciation 518,300 rub. / 25 months = 20.732 rub.;
• the amount of increase in the tax base is 108,845 rubles. (RUB 129,575 – RUB 20,732 – RUB 20,732);
• the amount of arrears for the single tax is 16,327 rubles. (RUB 108,845 * 15%).

Debt in the amount of 16,327 rubles. redeemed "Hummingbird" 05/29/16.

In addition to the amount of debt, the Kolibri accountant listed a penalty. The calculation of the penalty amount is as follows:

RUR 16,327 * 1/300 * 11% * 34 days = 204 rub.,

where 11% is the Central Bank refinancing rate;

34 days – the number of days the advance payment is overdue (from 04/25/16 to 05/29/16).

Tax accounting of fixed assets for individual entrepreneurs

In accordance with Part 1 of Art. 18 of Law No. 402-FZ, economic entities required to prepare accounting (financial) statements (with the exception of public sector organizations and the Central Bank of the Russian Federation) submit one legal copy of the annual accounting (financial) statements to the state statistics body at the place of state registration.

Individual entrepreneurs engaged in most types of activities are required to use cash registers (CA) to make cash payments. Law No. 54-FZ of May 22, 2003 provides an exhaustive list of cases when spacecraft may not be used. Among them are the sale of printed products at newsstands, the sale of food to schoolchildren in canteens, trading at the market from open counters, etc. Moreover, from July 1, 2020, the list of such entities will be expanded. Law No. 54-FZ of May 22, 2003, the new version of which came into force on July 15, 2020, obliges the implementation of cash registers:

How to recalculate the tax base when selling a fixed asset

You recalculate the tax base on the date of sale of the fixed asset in a separate calculation certificate. On the same day, reflect the necessary adjustments in the Income and Expenses Ledger. Namely, in section I, show with a minus sign the expenses that you must exclude from the tax base. And write down the amount of depreciation that needs to be added as a regular expense. Don't forget also about Section II of the Accounting Book. Make the appropriate changes there too. In this case, in any case, take the specified document for the current year. That is, even if you adjust the tax base of previous years. This is what the tax department recommended to do in a letter from the Federal Tax Service of Russia dated December 14, 2006 No. 02-6-10/ [email protected] And no other explanations have appeared since then.

Of course, it is not entirely convenient to have extra amounts in the Accounting Book for the current period that will not need to be taken into account when calculating the tax base at the end of the year. After all, it is on the basis of its data that you fill out a tax return. And with this method of adjusting expenses, it turns out that in the current Accounting Book you reflected transactions related to past periods and affecting the calculation of the “simplified” tax for previous years. And not just for the current one.

However, there is no other way to account for these amounts. Therefore, when calculating the tax paid under the simplified tax system, look not only at the total values ​​of income and expenses indicated in the Accounting Book, but go through the entire register. If there are a lot of entries, then pull up the accounting statements in which you recalculated the tax base. They should help you figure out by what amounts you need to adjust the totals of the Accounting Book for the reporting year in order to fill out the declaration for the current period correctly.

Please note: if you are adjusting a year for which you have not yet reported, then when preparing your tax return, immediately take the correct data. At the same time, pay additional advance payments and penalties (paragraph 2, paragraph 3, article 58 of the Tax Code of the Russian Federation). And if the declaration for the year has already been submitted, then “clarification” will be needed. And if the tax was underestimated, before submitting it, also pay additional tax and penalties for the amount of arrears (clause 4 of Article 81 of the Tax Code of the Russian Federation).

Please note that until 2009, the “simplified” tax declaration also had to be submitted based on the results of the reporting periods (paragraph 3, paragraph 1, article 346.23 of the Tax Code of the Russian Federation). Therefore, if you are adjusting 2008 or earlier years, do not forget to check not only the annual returns, but also the interim returns. Submit “clarifications” to the inspection using the forms in force during the period for which the tax base was adjusted (paragraph 2, paragraph 5, article 81 of the Tax Code of the Russian Federation). We recommend attaching an accounting statement to each updated report.

General taxation regime (OSNO) in 2020: accounting and tax reporting of individual entrepreneurs

If you have lost your right to PSN, you will be transferred to OSN within five days from the date of submission of the application. But they will transfer you not from the date of filing the notification, but from the very beginning of the period for which the patent was issued. This misunderstanding is due to the fact that the PSN is not divided into quarters. For example, they transfer from the simplified tax system to the OSN from the quarter in which a violation was recorded.

The application form depends on the type of system under which you were previously taxed. In fact, this is not even a form about switching to OSNO, but a petition to deregister you from UTII, USN, Unified Agricultural Tax or PSN. As soon as it is approved, you will be automatically enrolled in the ranks of payers under the general regime.

How to keep records of fixed assets as an individual entrepreneur

Directive of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U. An individual entrepreneur may not only not draw up PKO and RKO, as well as a cash book, but also not set a cash limit. Another thing is that if you do not record the movement of cash, it will be extremely difficult to control it. You simply won’t know which of your employees (or you yourself) spent the money on what. Individual entrepreneurs engaged in most types of activities are required to use cash registers (CA) to make cash payments. Law No. 54-FZ of May 22, 2003 provides an exhaustive list of cases when spacecraft may not be used. Among them are the sale of printed products at newsstands, the sale of food to schoolchildren in canteens, trading at the market from open stalls, etc.

In turn, “simplers” are required to keep records of income and expenses for the purpose of calculating the tax base for the tax in the book of income and expenses of organizations and individual entrepreneurs using the simplified tax system. (

Fixed assets in KUDIR

Individual entrepreneurs do not keep accounting records, but they are required to record income and expenses in the appropriate accounting book (KUDIR) in the form approved by order of the Ministry of Finance of the Russian Federation dated October 22, 2012 No. 135n. Organizations also conduct KUDIR. It also reflects the recognition of expenses on acquired fixed assets.

The expenses in question must be recorded in section II of the accounting book. If several fixed assets were acquired during the reporting period, then each of them must be indicated in a separate line of section II.

The fact is that fixed assets may differ in terms of useful life, as a result of which the procedure for writing off expenses for them may be different (we will consider this feature later in the article).

An important aspect of working with fixed assets expenses in the accounting book: the total amount, which reflects the purchase costs taken into account when calculating the tax base of one or more fixed assets, and is indicated in the last line of section II in column 12, must also be entered in column 5, which is located in section I of the accounting book.

It is necessary, as we noted above, to reflect expenses associated with the acquisition of fixed assets under the simplified tax system in equal shares: the corresponding amounts should be recorded in column 11 of Section II of the accounting book.

Who is required to keep accounting records?

The obligation to maintain accounting records in Russia is enshrined in law. - the main document on this topic - says that it should be maintained by all business entities. Let’s take a moment and understand what the term “business entities” means. If we think logically, we will get three of its key components: subject, entrepreneurship and activity. What do they mean?

The information from the Ministry of Finance is not a regulatory document - that is, it does not establish any standards, but it conveys to taxpayers the position of the country's main financial department - and this, of course, is very important.