Accounting for the expenses of an accountable person in an organization on a simplified basis. Reflection of expenses of an accountable person in the book of income and expenses. Simplified advance report
The organization applies a simplified system with the object of taxation being income minus expenses. The employee purchased a computer for the office with his own money, brought payment documents and wrote an application asking for reimbursement of expenses. I submitted an advance report, but now there is no money to pay for the purchase. Is it possible to take into account the cost of a computer if it has already been put into operation?
16.09.2009Magazine "Simplified"
Undesirable consequences
In this case, the cost of the computer can be included in expenses only after the debt to the employee is paid off. Moreover, tax authorities may not accept the advance report and decide that the employee sold the computer to the organization. If this happens, you will have to pay additional personal income tax.
The general rules for issuing cash on account are specified in paragraphs 10 and 11 of the Procedure for conducting cash transactions, approved by decision of the Board of Directors of the Central Bank of the Russian Federation dated 22.0993 No. 40 (hereinafter referred to as the Procedure).
Firstly, the head of the enterprise must set in the order the period for which the money is issued. This is due to the fact that, according to paragraph 11 of the Procedure, the employee is obliged to report on his expenses within three working days after the appointed deadline, and if the deadline is not set, he is given only three working days after receiving the amount. In case of delay, tax authorities may consider that the employee was given an interest-free loan and charge personal income tax on the material benefit. Yes, this can be challenged, but it is easier to issue an order. In addition to the deadline, tax officials recommend providing a list of employees who will take accountable money. There is no such requirement in the Order, but it is quite appropriate, and it is not difficult to fulfill.
Secondly, the employee can receive another advance only if he has closed the previous one.
Thirdly, it is unacceptable to transfer accountable amounts. For example, if one employee was unable to buy a product and this was entrusted to another, then the first must return the money to the cash register, and the second must take it.
Let's move on to accounting. Under the simplified system, the tax base can be reduced only for expenses incurred and paid (clause 2 of Article 346.17 of the NKRF). Your employee purchased a computer for the company. The write-off procedure depends on the amount paid.
Let us remind you that you can only take into account those types of expenses that are indicated in the list of paragraph 1 of Article 346.16 of the NKRF. Subclause 1 indicates the cost of purchase, manufacture or construction of fixed assets. They include property recognized as depreciable in accordance with Chapter 25 of the NKRF (clause 4 of Article 346.16 of the NKRF). Paragraph 1 of Article 256 of the NKRF states that depreciable objects are those with a useful life of more than 12 months and more expensive than 20,000 rubles, which are owned and used to generate income. It agrees with the first three signs: the computer belongs to the organization, allows you to generate income and is designed for more than a year of operation. Even if it costs more than 20,000 rubles, it can be classified as fixed assets. Expenses on them are reflected in equal shares for the quarters remaining until the end of the tax period, after payment and commissioning of the facilities (clause 3 of Article 346.16 and subclause 4 of clause 2 of Article 346.17 of the NKRF).
If the computer cost 20,000 rubles. or less, it can no longer be called depreciable and it is not a fixed asset. However, the purchase costs can still be taken into account in the tax base. According to subclause 5 of clause 1 of Article 346.16 of the NKRF, it is allowed to reflect material expenses, and in accordance with Article 254 of the NKRF, they include the cost of non-depreciable property (subclause 3 of clause 1). It can be written off after payment and commissioning of the facility (subclause 3, clause 1, article 254 and clause 2, article 346.17 of the NKRF).
Apparently, the computer is already in use, although the employee has not been paid. This means that the organization did not pay the expenses, and until this happens, it will not be possible to take into account the expenses. Something else is more important.
As has been said more than once, tax authorities do not like reverse reporting. Why? The employee spent his own money and then transferred the property to the organization. Tax inspectors have the right to regard this as resale. Accordingly, they will include the proceeds in the employee’s taxable income and increase personal income tax. Of course, you shouldn’t agree with the tax authorities, but in any case, an extra burden falls on the accountant.
What can be changed
Check whose name the invoice is issued in. If the name of the organization is indicated, then everything is in order, if not, it is worth re-issuing the document. However, it is better to do without reporting on the contrary, but to enter into an interest-free loan agreement with the employee for an amount equal to the cost of the computer.
The documents issued to the employee should be redone. Otherwise, firstly, it will not be possible to recognize the cost of the computer as an expense - how can you confirm that it was the organization that purchased the property? And secondly, this gives grounds to consider the transfer of a computer by an employee as resale and to charge additional personal income tax on his income. So it’s easier to contact the store with a request to change the document. If the buyer is not indicated at all on the sales receipt, we advise you to play it safe and ask to indicate the name of the organization.
At the same time, even correctly completed purchase documents may not convince the tax authorities. We suggest taking a different path. Enter into an interest-free loan agreement with the employee for an amount equal to the cost of the computer. What conditions it should have are set out in Articles 807-813 of the Civil Code of the Russian Federation. Then, on the same day, formalize the receipt of money from the employee at the cash desk under the loan agreement and issue it to him on account. Attach documents proving the purchase of the computer to the advance report, and the advance will be closed. You can repay the debt to the employee at any time no later than specified in the loan agreement.
What are the advantages of this option? First of all, the cost of the computer can be taken into account before the debt to the employee has been repaid. Indeed, according to paragraph 1 of Article 807 of the Civil Code of the Russian Federation, borrowed amounts are considered the property of the borrower. Consequently, the organization paid for the computer with its own money and after putting it into operation, you can write off its cost as expenses in quarterly equal shares until the end of the tax period (clause 3 of Article 346.16 and subclause 4 of clause 2 of Article 346.17 of the NKRF) or at a time, if the computer costs 20,000 rubles. and cheaper (subclause 5, clause 1, article 346.16 and clause 2, article 346.17 of the NKRF). Please note that neither the receipt nor the repayment of the loan is reflected in tax accounting. Borrowed funds are non-taxable income (subclause 10, clause 1, article 251 of the NKRF), and a repaid loan under the simplified system is not recognized as an expense - it is not mentioned in the closed list (clause 1, article 346.16 of the NKRF).
But most importantly, the advance report will be flawless and the reason for disagreements with the tax authorities will disappear.
There seems to be no doubt that under the simplified system, borrowed funds are not taken into account. According to subparagraph 1 of paragraph 1.1 of Article 346.15 of the NKRF, income listed in Article 251 of the NKRF is not included in the tax base. And in subparagraph 10 of paragraph 1 of Article 251 of the NKRF, the amounts received under the loan agreement are indicated. And yet, sometimes tax authorities determine income based on one bank statements, and borrowed funds are subject to taxation. True, the courts stop this. Thus, the Supreme Arbitration Court of the Russian Federation confirmed (Determination No. 13467/08 dated October 16, 2008) that the money that the taxpayer had was borrowed and its amount should not be included in taxable income. This means that the inspection brought the organization to justice without justification. Similar facts were considered by the Federal Antimonopoly Service of the Moscow District (resolution dated April 2, 2008 No. KA-A40/2446-08). Here, the judges also supported the taxpayer, who returned the loan and did not want to pay tax on it.
If the loan amount is small, the tax authorities simply charge additional taxes (as well as penalties and fines). Those whose income together with the loan exceed the maximum permissible level (clause 4 of Article 346.13 of the NKRF) are treated differently. Let us remind you that the current limit is 30.76 million rubles. (20 million rubles, multiplied by a deflator coefficient of 1.538). Next year it is planned to raise it to 60 million rubles. (the bill passed the second reading in the State Duma). So, tax authorities do not increase the single tax, but force them to pay taxes provided for under the general regime.
In the courts, it again turns out that the disputed funds included in the income were borrowed. This means that the maximum level was observed. This decision is contained in the resolutions
What the courts say
FAS of the Central District dated January 28, 2009 No. A09-4405/2008-15, North Caucasus District dated September 30, 2008 No. F08-5821/2008 and dated July 2, 2008 No. F08-3717/2008, Ural District dated June 9, 2008 No. F09 -4103/08-С3 and the North-Western District dated 06/30/2008 No. A21-355/2008. True, in the case with which the latest resolution is connected, the loan received was incorrectly reflected in accounting, which gave the tax authorities a reason to attribute its amount to income. However, according to the judges, errors in recording transactions in accounting accounts cannot affect the right to apply the simplified system.
The deflator coefficient for 2009 was established by order of the Ministry of Economic Development of Russia dated November 12, 2008 No. 395
Pay attention to the circumstances examined by the Federal Antimonopoly Service of the Volga-Vyatka District (resolution dated October 17, 2007 No. A82-1474/2007-28). An individual entrepreneur using the simplified tax system took out an interest-free loan. During the audit, the tax authorities stated that the borrower had generated income in the form of material benefits and additionally assessed personal income tax. However, relying on paragraph 3 of Article 346.11 of the Tax Code of the Russian Federation, the judges found that an entrepreneur should not pay personal income tax on income from entrepreneurial activity, and canceled the decision of the tax inspectorate.
This refers to the wording in force until 2009
We highlighted this case because the entrepreneur would not win it now. On January 1, 2009, a new version of paragraph 3 of Article 346.11 of the Tax Code of the Russian Federation came into force, according to which, under the simplified system, personal income tax is still not withheld from the income of an entrepreneur, but only if they are not taxed at the rates specified in paragraphs 2, 4 and 5 of Article 224 Tax Code of the Russian Federation. And in paragraph 2, savings on interest on borrowed funds are mentioned. Let us repeat, we are talking only about individual entrepreneurs. Organizations do not take such income into account, which is confirmed by the Ministry of Finance (see letter dated 04/02/2007 No. 03-11-04/2/78).
Tax audit of settlements with accountable persons is part of the audit of the organization's expenses. Incorrect accounting of accountable amounts can lead to sad consequences for the company: fines for errors in accounting, violation of cash discipline, additional assessment of personal income tax and insurance premiums.
What papers are checked when checking settlements with accountable persons?
When checking settlements with accountants, tax authorities usually request:
- Source documents:
- expense reports;
- business trip documents;
- inventory records for account 71.
- Accounting registers for account 71 in correspondence with accounts 50, 51.
- Documents establishing:
- the period for which the company provides funds to the employee;
- a list of people to whom funds can be issued;
- issuance procedure,
- a list of persons responsible for issuing money;
- approved report form (if it differs from the generally accepted one).
The controller may also be interested in other documents, for example, on payment for work under civil contracts through accountants.
Documents establishing the procedure for settlements in the organization
Often, inspectors punish an enterprise for the absence of a document establishing a list of accountable persons. The legality of such actions is controversial, since each time the manager issues an advance to an accountant, he signs the corresponding order, and regulations the form of such an order has not been approved.
For this reason, the requirement for a single order is not entirely justified, but it is better to do it anyway, so as not to have unnecessary problems with the tax authorities. It’s a completely different matter if an employee purchases something, and then brings checks and other supporting documents to the accounting department, and the accountant draws up an expense report, according to which the entire amount spent by the employee is entered in the “Overexpenditure” column. Then the money is returned to the employee through the cash register or to a bank card.
In this case, the presence of a document establishing a list of accountable persons (order, instruction) is highly desirable, since the employee actually does not have written instructions to make a purchase and such actions can be regarded as the sale of goods with all the ensuing consequences (withholding personal income tax, the inability to deduct VAT). Therefore, the order must determine that in certain situations, if there is a production need, the accountable person mentioned in this act can buy property for the company using his own cash, and the company, in turn, compensates for the amounts spent.
IMPORTANT! It is not allowed to issue a new advance to employees who have not reported on previous amounts.
Based on the advance report, the amounts of expenses incurred by the employee are taken into account and attributed to the accounts corresponding to their purpose.
In accordance with sub. 6.3 clause 6 of the Bank of Russia instructions “On the procedure for conducting cash transactions legal entities and a simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses" dated March 11, 2014 No. 3210-U (hereinafter referred to as instruction No. 3210-U), money is handed over to employees on account, and by employees we mean two groups of people (clause 5 of instruction No. 3210-U):
- employees hired under an employment contract;
- persons working under GPC agreements.
One of the basic principles of settlements with accountants is described in clause 6.3 of Directive No. 3210-U. According to it, the employee must, no later than 3 days from the date of expiration of the period for which the money was issued (or return to work), provide a report with all documents confirming expenses (checks, receipts, etc.). Such operations are controlled by the chief accountant, responsible accountant or manager, and they also approve the document within the deadlines established by the enterprise.
Checking the intended use of funds
The meaning of issuing an advance to an accountable person is that he receives money for the purchase of certain goods, works, and services for the needs of the organization. Consequently, one of the main criteria for classifying the amounts spent as expenses is the targeted nature of their expenditure.
To receive an advance, the employee draws up a memo with a request to give him an amount for certain needs (daily allowance, travel and accommodation on a business trip, purchase of goods and services, cash payments with a supplier or contractor, etc.).
When conducting an inspection, the controller checks the nature of the expenses incurred with those stated in the order (instruction) for the issuance of funds. So, if in an internal memo an employee asks for money for a business trip to Moscow, but plane tickets to St. Petersburg and back are presented, the tax authorities will consider such expenses to be unreasonably taken into account.
For example, expenses for a business trip to a conference of medical workers for an employee of an organization unrelated to medicine may be considered a violation, since in this case the costs will not be economically justified.
The same applies to other expenses of accountable amounts: money for special equipment cannot be spent on stationery, money to pay for construction work cannot be used to buy materials, etc.
Checking primary documentation
Even if the employee received funds for the purchase from the company, in the store he will be an ordinary individual, and not a representative of the organization (unless, of course, he has a power of attorney and a seal). When selling goods to the public, the seller is obliged to provide a cash receipt or another document replacing it.
At the same time, a cash register receipt may not be enough for a company to write off expenses incurred by an employee, since it may only indicate the total amount without indicating a specific purchase, which does not allow confirming the economic justification of the expenses and does not give the accountant grounds to attribute expenses to specific items. In such a situation, the seller is obliged, at the buyer’s request, to issue a sales receipt containing all the necessary details: name, quantity of inventory items (services), total amount, date, etc.
When the cash register receipt contains all the necessary details, this is enough to be accepted for accounting and reimbursement to the employee of the funds spent, however, the presence of a sales receipt will also be welcome.
If the employee paid for work, goods, services in cash at the supplier's (contractor's) cash desk, when reporting, he must provide the accounting department with a receipt for the PKO and an invoice (act, if works, services were purchased).
Sometimes the seller does not have a cash register (this is permitted, in particular, for companies that pay UTII or use the patent system). In this case, he must issue the buyer a sales receipt or BSO with a mark indicating the fact of payment.
Checking cash discipline when preparing advance reports
In addition, do not forget about the cash register limit. According to the above instructions, the company must approve by order or other document the maximum amount of cash allowed for storage at the end of the working day (cash limit). It is calculated based on many conditions listed in the appendix to instruction No. 3210-U: the nature and schedule of work, the amount of average daily cash receipts, etc. In addition, underspending of funds issued on account and returned to the cash desk can lead to exceeding the maximum allowable amounts .
IMPORTANT! According to clause 2 of Directive No. 3210-U, small business enterprises, as well as individual entrepreneurs, are not required to set a cash limit.
When paying in cash, the accountant and accountant must also remember that there is a limit on the amount of cash payments between organizations (or individual entrepreneurs). In 2016, the maximum amount that an employee of an organization can deposit into the counterparty’s cash desk under one contract is 100,000 rubles. The accountant can deposit as much money as he wants into the supplier’s cash desk if there are several contracts and each payment does not exceed 100,000 rubles. At the same time, the subject of the agreement and the nature of the transaction must be truly different, since inspectors will certainly be interested in how justified the existence of several agreements between two legal entities is. If the tax authorities come to the conclusion that the same transaction has been split into several components, the organization may be seriously punished for violating cash discipline. According to Part 1 of Art. 15.1 of the Administrative Code, for such violations a fine of 4,000-5,000 rubles is imposed. for an official and 40,000-50,000 rubles. to the organization. At the same time, the law does not stipulate on which party the fine is imposed: on the one who contributed the amount, or on the one who accepted. Therefore, the Federal Tax Service often fines both parties to the transaction at once.
Additional personal income tax assessment when checking settlements with accountable persons
Clause 1 Art. 210 of the Tax Code of the Russian Federation provides that personal income tax is assessed on all income of an individual in monetary and material form, as well as amounts of material benefit.
What to do if the employee did not provide all the necessary supporting documents or the accountable amount was not returned to the cashier? In such a situation, inspectors have every right to interpret payments under the advance report as unlawful and attribute them to the employee’s income.
The fact is that the absence of the necessary details in the documents or the absence of the document itself confirming the expenses calls into question the legality of accepting such expenses for accounting, as well as the existence of the very fact of the expenses incurred. Therefore, the accountant must carefully check the documents provided by the accountant, the presence of all the necessary details in them, monitor the correctness of the preparation of the advance report, the amounts indicated in it, and the compliance of the purchased goods and materials or services with the stated purposes in the advance documents.
Accounting errors
Papers attached to the report prove the purchase by the employee material assets(purchase of services) for the needs of the company. Based on the advance report, the accountant makes an entry on Kt account 71 and Dt cost accounting accounts. Depending on what the employee bought, account 71 corresponds with account 10 (if goods and materials were purchased), 08 (equipment), 20, 26 (if services or work were purchased).
The illegality of accounting for inventory items, documents for which are missing or have significant deficiencies, can be regarded by the inspection authorities and the court as an accounting error (clause 2 of PBU 22/2010 “Correcting errors in accounting and reporting”).
In general, the absence of documents confirming expenses incurred, or their incorrect execution, entails the impossibility of reducing the tax base (clause 1 of Article 252 of the Tax Code of the Russian Federation).
Features of tax accounting of accountable amounts simplified
It happens that the accountable person overspends the funds given to him for the purchase, or he is not given an advance at all, and he buys everything entirely from own money. In such a situation, there are certain nuances of tax accounting for enterprises operating on a simplified taxation system “income minus expenses.”
The fact is that under the simplified tax system, income and expenses are taken into account using the cash method, that is, upon receipt of money or payment of expenses. In this case, having accepted all acquisitions from the accountable and approved the advance report, it is impossible to attribute all expenses incurred to expenses (reduction of the tax base). They can be classified as expenses when the organization actually paid for them (letter of the Ministry of Finance of the Russian Federation dated January 17, 2012 No. 03-11-11/4), that is, at the moment when the employee is reimbursed for the overexpenditure on the purchase.
Example
10/01/2016 Ivanov I.I. received an order from the management of Omega LLC, which applies the simplified tax system of 15%, to buy a batch of stationery for the needs of the accounting department. He received 1,000 rubles from the cash register for these purposes. Arriving at the store, Ivanov discovered that he would need 1,200 rubles to buy the necessary goods, and he had to pay the missing 200 rubles. from own funds. On the same day, Ivanov returned to work, where he reported for the money spent and returned the purchased stationery to the warehouse. Management approved the advance report in the amount of RUB 1,200. and decided to pay Ivanov the amount of overspending. However, there was no cash in the cash register, since the accountant had already taken the organization’s daily revenue to the bank. Therefore, the money was paid to Ivanov only the next day.
Accounting transactions are reflected by the following entries:
01.10.2016:
Dt 71 Kt 50 - 1,000 rub. - money was issued on account;
Dt 10 Kt 71 - 1,200 rub. — stationery accepted;
Dt 26 Kt 10 - 1,200 rub. — purchased stationery was written off as general business expenses;
02.10.2016:
Dt 71 Kt 50 - 200 rub. - Ivanov I.I. was paid the amount of overexpenditure according to the advance report.
In tax accounting, expenses are accepted as follows: 10/01/2016 - 1,000 rubles, 10/02/2016 - 200 rubles.
At the same time, a violation of the procedure for accepting expenses in tax accounting will not be significant if the approval of the advance report and the payment of overexpenditures on it occur within one quarter, since advance payments for the tax applied by organizations using the simplified tax system are formed on the basis of quarterly accounting. However, a situation is possible when an employee (often a manager in a small company) immediately reports for large amounts of expenses incurred at his own expense, and there is not enough cash proceeds or money in the current account to reimburse the overexpenditure. If this happens in different quarters or years (money is paid in January for the December advance report), large differences in accounting and tax accounting amounts may occur.
Also, when applying the simplified tax system “income minus expenses”, a fairly common mistake is when the accountant takes into account supplier advances paid through an accountable person. In such a situation, the accountable person receives money to pay the advance under an agreement with the counterparty. He takes the money to the supplier's cash desk, where he is given a PKO or cash register receipt. However, he does not receive other documents (invoice, acceptance certificate or acceptance certificate), since the goods have not yet been delivered (services, work have not been completed). In this case, the accountant must take into account the costs in calculating the taxable base not on the date of approval of the report, but when the goods actually arrive at the organization.
Results
For the Federal Tax Service, checking settlements with accountable persons is associated with the analysis of four main aspects:
- the targeted nature of spending accountable amounts;
- documentary evidence of expenses by accountants;
- correct accounting and tax accounting calculations;
- compliance with cash discipline.
Simplified tax system: recognition of income and expenses (1C Accounting 8.3, edition 3.0)
2016-12-08T11:39:01+00:00Today we will look at a topic that raises perhaps the largest number of questions from novice (and not only) accountants - the procedure for recognizing income and expenses under the simplified taxation system (STS) in the 1C: Accounting 8 program family.
We will consider examples in 1C: Accounting 8.3 (edition 3.0). But in the “two” everything works the same way.
A short excursion into theory
We are interested in filling out the book of income and expenses (KUDIR). In this wonderful book:
- Column 4 is the “Total Income” column
- column 5 is “Accepted income”
- column 6 is the column “Total expenses”
- column 7 is “Accepted expenses”
We are primarily interested in columns 5 and 7. They influence the amount of the single tax we pay.
There are two main modes in "simplified":
- income (column 5)
- income (column 5) minus expenses (column 7)
To calculate the single tax, in the first case we simply multiply the amount of income by 6%, and in the second case we multiply the difference between income and expenses by 15%.
That's all in a nutshell.
Correctly calculating income and expenses is the most difficult task. Already based on the presence of four columns “total income” and “accepted income”, “total expenses” and “accepted expenses”, it turns out that not all income and expenses can be taken to calculate the tax.
You need to be able to correctly determine the moment of recognition of income or expense. For the simplified tax system, it is mandatory to use cash method.
Under the cash method, the date of receipt of income is the day the funds are received in bank accounts or at the cash desk. And it doesn’t matter whether it’s an advance or payment. The money has arrived - income has been received, and therefore immediately falls into columns 4 and 5.
As you can see, with income everything is extremely simple. Any receipt of money (to the cash register or to the current account) falls into general and recognized income, on which tax must be paid.
With expenses, things are a little more complicated.
For recognition expenses for purchasing materials- it is necessary to reflect the fact of their receipt and payment.
For recognition expenses for payment of services provided to us- it is necessary to reflect the fact of their provision and payment.
For recognition expenses for purchasing goods for subsequent resale - you need to reflect the fact of their receipt, payment and sale.
For recognition labor costs- you need to reflect the fact of its accrual and payment.
When paying via expense reports- in addition to the above conditions, it is required to reflect the fact of issuing money to the accountable person.
As you can see, for many of the listed situations there are several conditions for recognizing expenses. And these conditions can be met in different orders. In this case, the moment of recognition of the expense will be considered last condition met.
Advance payment from buyer to bank
The buyer transferred money to our bank account as an advance payment (advance payment). According to our assumption (cash method), this amount will immediately fall into “Total Income” (column 4) and “Accounted Income” (column 5):
bank receipt -> column 4 + column 5
We issue a statement (receipt to the current account) for 2000 rubles from the buyer of Magic Hind LLC:
We post and open document transactions (DtKt button). We see that the payment amount was assigned to 62.02 - everything is correct, because this is an advance:
Immediately go to the second tab “Income and Expense Accounting Book”. It is here that payment amounts are posted (or not posted) in the KUDIR columns. We see that the 2000 rubles received immediately fell into columns 4 and 5:
Advance from the buyer at the checkout
With a cash register, everything is similar to a bank. The buyer paid money to the cash register as an advance payment (advance payment). According to our assumption (cash method), this amount will immediately fall into columns 4 and 5:
cash receipt -> column 4 + column 5
We issue a cash receipt order (cash receipt) from the buyer "Svergunenko M. F." for the amount of 3000 rubles:
We post the document and go to its postings (DtKt button). We see that the payment amount was assigned to 62.02 - everything is correct, because this is an advance:
We immediately go to the “Income and Expenses Accounting Book” tab and see that our entire amount falls into columns 4 and 5:
Payment to the supplier for services rendered
Let's move on to expenses. This is where things get more interesting. But not in the case of payment for services provided to us. We just need to enter the act of provision of services and its payment into the program, then the act itself (according to the cash method) will not make any marks in the KUDIR columns, but the bank statement will immediately post the amount of payment in columns 6 and 7:
certificate of provision of services -> will not do anything
payment by bank -> column 6 + column 7
We enter into the program a certificate of provision of services from the supplier Aeroflot in the amount of 2500:
We post the document and go to its postings (DtKt button). We see that expenses (26th invoice) were attributed to 60.01 - everything is correct:
We do not see the “Book of Income and Expenses Accounting” bookmark, which means that the indicated 2500 did not fall into any of the KUDIR columns. Go ahead.
The next day we submit a statement of payment for the services provided to us:
We carry out the statement and look at its postings. We see that the payment amount was applied to 60.01:
We immediately go to the “Income and Expenses Accounting Book” tab and see that the paid 2,500 finally ended up in columns 6 and 7:
Advance payment to the supplier for the provision of services
What if we made an advance payment to the supplier for services provided (advance payment)? And only then they issued an act of provision of services. Schematically it will look like this:
payment by bank -> fill in column 6
act of provision of services -> fill out column 7
Let’s enter into the program a bank statement (our advance payment to the supplier) in the amount of 4500:
Let’s post the document and open its postings (DtKt button). We see that the amount fell on 60.02 - everything is correct, because this is an advance:
Let’s immediately go to the “Income and Expenses Accounting Book” tab and see that the advance amount is included only in column 6:
And it is right. According to the cash method, in column 7 (accepted expenses), we will be able to take this amount only after entering the certificate of provision of services. Let's do it.
We will add an act of service provision to the program the next day:
Let's go through the document and look at the postings:
Let’s immediately go to the “Income and Expenses Accounting Book” tab and see that the payment amount finally falls into the seventh column:
Payment to the supplier for materials
Important!
Further we will reason like this. We use the cash method. First there was the receipt of materials, then payment by bank. Obviously, it is the payment by bank (since there has already been a receipt) that will create entries in columns 6 and 7. Schematically it will be like this:
receipt of materials -> will not create anything
payment by bank for materials -> fill in column 6 and column 7
Let’s enter into the program the receipt of materials in the amount of 1000 rubles:
We see that the “Income and Expenses Accounting Book” tab does not appear next to the transactions. This means that the materials receipt document in this case did not create records for any of the KUDIR columns.
We will issue a statement of payment for materials the following day:
Let’s post the document and open its postings (DtKt button):
Let’s immediately go to the “Income and Expenses Accounting Book” tab and see that the document has filled out columns 6 and 7:
Advance payment to the supplier for the supply of materials
Important! First, let’s correctly set up the procedure for recognizing expenses in accounting policy - .
In this case, payment comes first, then materials arrive. According to the logic of the cash method, full recognition of expenses (column 7) will be possible only after both documents have been completed. Schematically it would be like this:
payment by bank for the supply of materials -> fill out column 6
receipt of materials -> fill in column 7
Let’s add into the program a statement about the prepayment for materials for 3,200 rubles:
Let’s post the document and open its postings (DtKt button):
Let’s immediately go to the “Income and Expenses Accounting Book” tab and see that the statement has so far filled out only column 6 (total expenses):
To fill out the seventh column, the receipt of materials document is missing. Let's format it:
We post the document and look at its postings (DtKt button):
We immediately go to the “Income and Expenses Accounting Book” tab and see that the document receipt of materials has filled in the missing column 7:
Payment to the supplier for goods
Important! First, let's correctly set up the procedure for recognizing expenses in the accounting policy -.
In general, the procedure for recognizing expenses for the purchase of goods for sale is similar to the situation with the receipt of materials - receipt and payment are also required here. But an additional (third) requirement is that expenses are recognized only as purchased goods are sold.
Schematically our scheme will be like this:
goods receipt -> fills nothing
payment for goods by bank -> fill out column 6
sales of paid goods -> fill out column 7
Let’s enter into the program the receipt of goods in the amount of 31,292 rubles:
Let’s post the document and open its postings (DtKt button):
We see that the “Income and Expense Accounting Book” tab is missing, which means the document did not record anything in the KUDIR columns.
Let's enter a statement of payment for goods to the supplier:
Let’s post the document and open its postings:
Let’s immediately go to the “Income and Expenses Accounting Book” tab and see that the payment amount is included in the total expenses (column 6). This amount will be included in the seventh column (expenses accepted) as the goods are sold.
Let's assume that all the goods are sold. Let's formalize its implementation:
Let’s post the document and open its postings (DtKt button):
Let’s immediately go to the “Income and Expenses Accounting Book” tab and see that the payment amount finally falls into the seventh column:
Advance payment to supplier for goods
Important! First, let's correctly set up the procedure for recognizing expenses in the accounting policy -.
Everything here is similar to paying the supplier for goods (previous point). Except that the payment amount will be included in the sixth column in the first document (bank statement). The scheme will be like this:
payment for goods by bank -> fill in column 6
goods receipt -> will not fill anything
sale of paid goods -> fill in column 7
Payment to the supplier through an advance report
Important! First, let's correctly set up the procedure for recognizing expenses in the accounting policy -.
If, in any of the situations described above, you replace payment by bank with payment through an accountable person, everything will work exactly the same.
But there is a nuance. The main condition for the expenses paid according to the advance report (in addition to those listed above) to be taken into account is the actual issuance of money to the accountable person (expense cash order).
Column 6 will be filled in with the RKO document.
Column 7 will be filled in when the next additional conditions: advance report + (act of service provision or receipt of materials or receipt of goods and its sale). Moreover, this column will be filled in with the document that is the latest in date.
Payment of wages
To fill out columns 6 and 7, you must have two documents at once: accrual and payment of wages.
Scheme 1:
payroll -> will not fill in anything
issuance of wages (RKO) -> fill in column 6 and column 7
Scheme 2:
issuance of wages before accrual (RKO) -> fill in column 6
payroll -> fill in column 7
We're great, that's all
By the way, for new lessons...
Sincerely, Vladimir Milkin(teacher and developer
Some entrepreneurs believe that there is no need to prepare advance reports under the simplified tax system. They refer to paragraph 3 of Article 4 of Law No. 129-FZ, according to which organizations and individual entrepreneurs using a simplified taxation scheme are exempt from maintaining accounting records. However, they overlook the fact that in advance reports under the simplified tax system, different entries are displayed: expenses for the purchase of goods and raw materials, travel deductions, mutual settlements with other structures, etc. Therefore, before refusing to prepare such documentation, it is advisable to first consult with specialists.
Companies that operate on a simplified taxation system have some relaxations in filing tax reports, however, advance reports under the simplified tax system of 6% are still required to be submitted. This document helps keep records of all funds that were issued to accountable persons. It must be submitted to the Federal Tax Service in a timely manner. But the specifics of registration and submission to the authority change annually. Our company employees will help you find out how advance reports are taken into account under the simplified tax system and when you need to submit the report this year. They know exactly how to properly prepare the documentation, as well as in what form to submit it to the Tax Service. They can also take on the task of compiling a report for your company.
Are advance reports necessary for the simplified tax system?
The person who received the funds on account must, no later than three days after this, present documents on the amounts spent. This official paper is called an advance payment. In the future, it will be submitted to regulatory authorities. Very often, entrepreneurs have difficulty determining how to take into account advance reports under the simplified tax system.
Difficulties with crediting funds to a single calculation arise for people who have not studied the resolutions of the Ministry of Finance. In 2017, the form for submitting this mandatory document changed, which provoked difficulties with its preparation. The new form of the advance report under the simplified tax system was approved by a resolution of the State Statistics Committee of Russia dated August 1. It was named No. AO-1.
But why do doubts so often arise whether an advance report is required under the simplified tax system? The reason for this is that companies that operate on a simplified taxation system are exempt from maintaining accounting. And the advance report should be part of this document. Therefore, many simply think that they do not need to draw up an advance report without an invoice under the simplified tax system.
However, this is a common misconception. Companies that operate on the simplified tax system of 6% must prepare advance reports. They are necessary for the enterprise, since without them it is impossible to accept expenses that were incurred by the accountable person.
For whom is accounting for advance reports under the simplified tax system mandatory?
If an entrepreneur chooses as an object of taxation income reduced by the amount of expenses, then he will have to prepare reports on advances. After all, only in this way can the costs of the relevant officials be taken into account. Recognition of advance reports under the simplified tax system is carried out if expenses:
- are included in the list approved by Art. 346.16 Tax Code of the Russian Federation;
- documented;
- actually paid for by the organization.
For those organizations that use a simplified taxation scheme and choose income as its object, in many cases the recognition of expenses in advance reports under the simplified tax system and compliance with the regulations on cash transactions is mandatory. These documents indicate the amounts of cash issued to officials for business transactions.
Filling out an advance report for the simplified tax system
Reporting is a difficult and very responsible task. Therefore, not all people can cope with it. In order to correctly prepare and fill out a document, you must have special knowledge and be aware of the latest innovations. All the features of preparing an advance report under the simplified tax system are described in detail in Resolution of the State Statistics Committee of Russia No. 55.
It states that the report must be prepared in one copy by the accountable person and the company's accountant. On back side It is necessary to list all the documents that confirm the expenditure of the issued funds. It can be:
- receipts;
- checks;
- transport documents.
You can find out how an advance report is prepared under the simplified tax system in 2017 from the employees of the Finabi company. Specialists constantly monitor innovations in the accounting field, so they are always up to date latest changes. They will not only tell you how to write a report correctly, but can also complete it for you.
Nuances of drawing up advance documents
Preparing advance reports under the simplified tax system for payment of previously incurred expenses requires knowledge of accounting and relevant rules. If you are unsure whether or not to show specific expenses on your documentation, or are unsure how to show previously paid amounts of cash, also ask for help. We have thoroughly studied how an advance report is prepared under the simplified tax system for KDIR and other payments. Our employees will quickly and legally competently draw up all the papers for you, thanks to which there will be no claims against your organization from the regulatory government agencies.
When filling out you have to take into account a number of important points. First of all, each advance report under the simplified tax system must be supplemented with receipts, checks and receipt orders. Any such document:
- compiled in one copy;
- issued in paper or electronic form;
- contains a list of documents confirming costs.
If, under the simplified tax system, the advance report is not paid in accordance with the checks or the money is issued without them, then this is considered a violation. Payment documents must indicate:
- name of the purchased material assets;
- their number;
- total amount;
- date of purchase.
When to submit an advance report under the simplified tax system
Like all other mandatory declarations, the advance report must also be submitted strictly within the specified time frame. The person who received the funds on account must provide papers confirming their expenditure within 3 days after the end of the period for which they were issued. Next, the advance reports are checked under the simplified tax system. Its duration is not established by law. It all depends on the workload of the specialists who must carry out the inspection.
The accounting department is obliged to study in detail all the data specified in the report. If possible, they should check their accuracy. If the deadline for submitting the advance report under the simplified tax system is not met, then the amount may be deducted from wages accountable person. Therefore, if you do not want to incur serious losses, submit documents on the spent funds in a timely manner.
It is important to remember that even individual entrepreneurs under the simplified tax system need advance reports. For them, the preparation of this document is mandatory if funds were allocated for settlements with counterparties, suppliers, or for the purchase of inventory items. The specifics of reporting for companies and individual entrepreneurs are no different.
Advance reports for UTII are also required. Even a single tax on imputed income does not exempt you from drawing up this document. Therefore, it can be argued that absolutely all enterprises that operate under any taxation regime must prepare and submit advance reports.
Overexpenditure in the advance report under the simplified tax system
Situations often arise when the amount issued by the enterprise is simply not enough to purchase all the necessary goods or pay for services. In this case, it becomes difficult to reflect the overexpenditure of funds in the report. This fact must be indicated in the detailed list of expenses incurred. After checking the document, management will issue a refund based on the advance report under the simplified tax system.
If the accountable person has funds left, then he is obliged to hand them over to the cashier. If the employee has not repaid the unspent funds, then the manager will withhold the amount of the debt from his salary.
Electronic advance report
In accordance with the current tax legislation and guidelines of the Ministry of Finance of the Russian Federation, advance reports under the simplified tax system of 15% and other similar taxation systems can be submitted to the appropriate services in both paper and electronic versions. The main thing is that they reflect reliable information, and their design complies with the requirements of the regulations. Under the simplified tax system 8 2, advance reports on computer media must contain a certified electronic signature. These documents must display all funds issued in cash or previously paid to:
- all business transactions performed;
- purchase of materials or goods;
- travel expenses for staff.
What will be the accounting entries for the advance report, the procedure for reflecting overexpenditures, etc.?
DESCRIPTION OF THE SITUATION: On June 5, 2017, an employee of an organization using the simplified tax system received 2,000 rubles as a report. to buy a printer cartridge. On June 8, 2017, an employee purchased a cartridge for 2,500 rubles. (excluding VAT) and brought an advance report to the company’s accounting department. The company employee attached a sales receipt and a cash register receipt for the purchase of a cartridge to the advance report. On June 9, 2017, the director of the company approved the report, the company capitalized the cartridge and immediately put it into operation, installing it on the printer. On June 10, 2017, the cashier accountant gave the accountant the amount of overexpenditure on the advance report in the amount of 500 rubles. (2500 rub. – 2000 rub.).
QUESTION: How and when can the cost of a cartridge be included in expenses?
ANSWER:The employee who received the money on account must submit an advance report on the amounts spent (Form No. AO-1).
The employee returns the unspent money, i.e. the balance on the advance report, to the cash desk.
If more money is spent than issued, the overexpenditure, with the consent of the manager, is reimbursed to the employee.
In accounting, these transactions are reflected as follows:
|
Wiring |
Operation |
|
On the date of issue of money for reporting |
|
|
Debit 71 - Credit 50 |
The employee was given money on account |
|
As of the date of approval of the advance report |
|
|
Debit 10 (08, 20, 26, 44) - Credit 71 |
Goods (work, services) paid for by the accountable have been accepted for accounting. For example, stationery, notary services, travel expenses |
|
Debit 50 - Credit 71 |
The balance of unspent accountable money was received from the employee |
|
Debit 71 - Credit 50 |
The overexpenditure on the advance report was returned to the employee |
|
Payments using a plastic card |
|
|
Debit 55 - Credit 51.52 |
The employee has been allocated funds to spend using a corporate card |
|
Debit 71 - Credit 55 |
An employee withdrew money from a corporate card (the employee was given funds on account) |
|
Debit 73- Credit 55 |
The write-off of cash from a special account, not confirmed by primary documents, is reflected |
|
Debit 50 - Credit 73 |
Cash contributed by the employee to reimburse expenses |
|
Debit 70 - Credit 73 |
The amount of money spent on a corporate card for personal purposes is withheld from the employee’s salary |
Features for simplified taxation system
For payers of the simplified tax system with the object “income minus expenses,” only paid expenses are reflected in the tax base under the simplified tax system. And they will be considered paid when the company has no debt (clause 2 of Article 346.17 of the Tax Code of the Russian Federation).
When overspending occurs, the organization incurs a debt to the employee.
Therefore, it is incorrect to take into account expenses until it is repaid.
Expenses are considered paid when the organization has issued the overage amount to the employee.
This is also confirmed by the explanations of the Ministry of Finance. As noted in the letter of the Ministry of Finance of Russia dated January 17, 2012 No. 03-11-11/4, when an employee of an organization purchases inventory items at his own expense, their cost can be taken into account as expenses in the reporting period for repaying the organization’s debt to the employee.
Therefore, if the organization has settled with the accountable party, fulfilled other conditions and has supporting documents, then the entire amount of expenses can be written off.
If the amount of overexpenditure is reimbursed to the employee in the next quarter, then to write off expenses under the simplified tax system, you can not wait for full payment, but proceed as follows:
- write off the purchase price minus overruns immediately after approval of the expense report;
- the remaining balance is written off on the day the organization pays the amount due to the employee.
Of course, it is necessary to have supporting documents and comply with other necessary conditions (clause 2 of Article 346.16 and clause 2 of Article 346.17 of the Tax Code of the Russian Federation).
Since the Organization has paid off with the accountable, fulfilled other conditions and has supporting documents, in this case, the organization has the right to reflect the cost of a printer cartridge in material expenses immediately after posting the property and payment (subclause 5, clause 1, article 346.16, subclause 1 Clause 2 of Article 346.17 of the Tax Code of the Russian Federation).
The cartridge was capitalized on June 9, 2017, and paid in full on June 10, 2017 - after the debt to the employee was repaid.
The employee attached a cash register receipt to the report.
These documents are sufficient to record expenses.
Therefore, on June 10, 2017, the organization will enter in column 5 of the book of income and expenses the cost of the cartridge - 2,500 rubles.
The accounting entries will be as follows.
Debit 71 Credit 50
- 2000 rub. - money was issued on account to an employee of the company;
Debit 10 Credit 71
- 2500 rub. - the cartridge purchased by the accountant has been capitalized;
Debit 26, 44 Credit 10
- 2500 rub. - the printer cartridge is written off for production;
Debit 71 Credit 50
- 500 rub. - the company employee was given the amount of overexpenditure according to the advance report.
Loading...
