This spring, there were several requests from our users asking why the program does not calculate the transport tax? A new reporting campaign is coming soon and I decided to write a short article about it.
Traditionally, I will consider this issue on the program 1C: Accounting 8 edition 3.0.

We know that the organization becomes a payer transport tax after registering the vehicle with the traffic police, and not at the time of its registration as a fixed asset, and as a result, in order for the program to start accruing tax, it must be done in a simple procedure.
First of all, you need to make the appropriate settings for the program. In chapter Reference books open tab Transport tax:

In the form that opens, we need to fill out the section Payment procedure And Ways to reflect expenses.

First, we set up the terms of payment and calculation of advance payments. To do this, open the section Payment procedure. By button Create open the vehicle tax payment setup form. Carefully fill in all the details in this window. Regarding the terms of payment, since this tax is regional, to determine the term in each region, one must refer to regional laws. When paying advance payments, check the corresponding box.

Now let's move on to setting up ways to reflect transport tax expenses. Here we indicate the cost allocation account in accounting:

Setting For all fixed assets means that this rule cost allocation will apply to all TS of the organization.

Now let's move on to the registration of receipt and registration of the car. To save time, I will use a simplified method: i.e. we will make the acquisition and acceptance for accounting in one document. This method can be used if you do not have any additional costs that you want to include in the cost of the fixed asset.

In chapter Purchases create a new document Receipt (acts, invoices), with transaction type Fixed Assets. Or, which is the same, in the section OS and NMA choose an operation Receipt of fixed assets.

Create a new document and carefully fill in the document header. Since we accept fixed assets for accounting with the same document, the document indicates the way in which depreciation expenses are reflected.

When creating a fixed asset on a tab Main set the checkbox Motor transport, select the OKOF code FROM the directory, set the depreciation group. The rest of the bookmarks will be filled in automatically when posting the document that takes into account the OS.

After the car was registered with the traffic police in the program, this fact must be reflected in a special register, which is located in the program settings for the transport tax. You can also go to this register from the taxes and reports settings in the section Main:

In this register, by clicking the Create button, select a document Registration:

When filling out the document, the tax rate is set automatically as soon as you indicate the number of hp. car, the multiplying factor is selected from the program directory:

After we have filled in this register in processing Closing the month routine operation appears Transport tax calculation.

By clicking the left mouse button on this scheduled operation, we can see the postings for calculating the tax:

And also see the certificate-calculation of transport tax:

Well, in case of selling a car, do not forget to go to the register Registration of vehicles and create a corresponding entry there.

Well, one more nuance, if your company is registered in Moscow, then the regulatory Calculation of transport tax is in processing. Closing the month will appear only in December 2017. Exemption from paying advance payments was established for Moscow due to the shorter tax payment deadline for 2016 G.

Well, that's the whole secret of calculating transport tax in the program. Work with pleasure.

Victoria Budanova was with you. Thank you for being with us. Join our groups and stay up to date with all the news.

Transport tax charge ( accounting entries)

Every accountant who accompanies the activities of a company for which a vehicle is registered from the list of Article 358 of the Tax Code of the Russian Federation (motorcycles, cars, buses, aircraft and other vehicles), sooner or later faces the issue of reflecting the accrual of transport tax in the entries. After all, according to the norms of tax legislation, such a company is a payer of transport tax.

Should apply general rules and norms for the recognition of expenses when reflecting the transport tax in accounting. Let us turn to the Chart of Accounts and PBU 10/99 “Organization Expenses” in order to deal with the issue from a practical point of view.

Transport tax accounting

Account 68 “Calculations on taxes and fees”, provided for by the Chart of Accounts, is used, among other things, to reflect and record transport tax. You should create a subaccount to account 68 specifically for postings on the calculation of transport tax.

For each vehicle, the amount of transport tax payable to the budget upon completion tax period, according to paragraph 2 of Art. 362 of the Tax Code of the Russian Federation is calculated separately.

Therefore, it is advisable in accounting to reflect the accrued amounts on the accounts of the corresponding costs - either for production, or as part of other expenses. The choice of a specific offsetting account will depend on where exactly the transport is used: in auxiliary or main production, in which particular unit.

If transport is used in the main production, then the transport tax refers to ordinary expenses and its accrual is reflected in correspondence with accounts for accounting ordinary expenses 20 (23, 25, 26, 44 …).

Consider the accounting entries for the transport tax:

And now let's consider the accounting entries for the transport tax in a situation where the vehicle is not used in the main activity, but, for example, leased out (in this case, the rental of vehicles is not the main activity of the company).

In this case, it is necessary to reflect the accrual of transport tax in correspondence with the account for other expenses and make the following entries:

According to Art. 362 of the Tax Code of the Russian Federation, advance payments for transport tax are quarterly, therefore, the accrual and payment of transport tax are made quarterly.

According to clause 18 of PBU 10/99, the accrued amounts of advance payments for transport tax are accepted as the corresponding expenses of the quarter for which advance payment.

Calculation of transport tax under different taxation systems

Organizations applying the simplified taxation system are not exempt from transport tax. Therefore, companies that have chosen the simplified taxation system as a taxation regime calculate and pay transport tax in the same manner as those companies that apply the general taxation regime in their activities.

Since companies on the "simplified" system are currently not exempt from accounting, then the postings for calculating the transport tax under the simplified tax system will be the same.

The basis confirming the calculation of the transport tax, its specific amount, will be the reference-calculation of the accountant.

Transport tax is calculated and paid by organizations that have vehicles on their balance sheets. Registration of a vehicle in 1C 8.3 allows you to automatically calculate the transport tax. How to automate the calculation of transport tax, and what postings will be generated by 1C 8.3, read on.

Step 1. Reflect in 1C 8.3 the receipt and commissioning of the vehicle

If you bought a vehicle, then you first need to register its receipt. To do this, go to the "Purchases" section (1) and click on the link "Receipt (acts, invoices)" (2). The window for registration of receipt will open.

In the window that opens, click the "Receipt" button (3) and click on the "Fixed assets" link (4). A form for registering an OS purchase will open.

In the purchase document at the top, indicate the details of the buyer, supplier, invoice number, contract number. In the commodity part of the invoice, add the purchased fixed asset (5) and indicate its cost (6). It is also necessary to fill in all the data in the fixed asset card, including the useful life. Details on the registration of the receipt of fixed assets in 1C 8.3. To reflect the receipt of the car in the accounting, click the "Post and close" button (7). Now the purchase is reflected in the debit of account 01 "Fixed assets".

When posting the vehicle, you indicated the data for depreciation in accounting and tax accounting. Now, at the end of the month, this fixed asset will automatically be depreciated. But this is not enough to calculate the transport tax. In the next steps, read how to register a vehicle to automate the calculation of transport tax.

Step 2. Register a car in 1C 8.3

Go to the "References" section (1) and click on the "Transport tax" link (2). The tax settings window will open.

In the registration window, click the "Create" button (4) and click on the "Registration" link (5). The Vehicle Registration window opens.

In the registration window, fill in the fields:

• "Fixed asset" (6). Select the main asset from the directory;
• "Date" (7). Specify the date of registration;
• "Organization" (8). Specify your organization;
• "Registration" (9). Choose one of two values: "At the location of the organization" or "In another tax authority";
• "TC type code" (10). Select the required code from the directory;
• "Identification number (VIN)" (11). Enter the VIN of your car;
• "Mark" (12). Specify the brand of transport;
• "Registration sign" (13). Specify the state number;
• "Engine power" (14). Specify the engine power and its unit of measurement;
• "Ecological class" (15). Select the class of car from the directory;
• "Tax rate" (16). Choose the tax rate set in your region.

To save the registration data, click the "Save and close" button (17).

Step 3. Set up a method for reflecting expenses for transport tax in 1C 8.3

In the transport tax settings window (Step 2), click on the link "Methods of recording expenses" (1).

In the window that opens, click the "Create" button (2). The setting for how transport tax is reflected will open. In it, select the fixed asset (3), your organization (4) and the tax accrual account (5). If you selected account “20” (Main production) for accrual, then also indicate the item group (6) to which expenses will be debited. Next, select the cost item (7). To save the settings, click the "Save and close" button (8). Now the transport tax declaration and accounting entries for its accrual will be generated automatically.

Step 4. Check the transport tax calculation in 1C 8.3

The transport tax is charged once a year, in the month of December. In 1C 8.3 there is a special routine operation that automatically calculates the tax and makes postings for its calculation. In the previous steps of this article, we made settings for this operation. To check the calculation of the transport tax, go to the section "Operations" (1) and click on the link "Closing the month" (2).

In the window that opens, specify your organization (3), select the period "December" (4). Next, successively click on the links "Transport tax calculation" (5) and "Perform operation" (6). The calculation is done.

To view the calculation of the tax, click on the link "Calculation ...". (7) and select "Transport tax calculation" (8). A tax return will open.

In the certificate, we see that a transport tax (10) has been charged on a car (9) in accordance with the tax base (11), the rate (12) and the special coefficient (13). This coefficient is calculated as follows: the number of full months of operation of the car in the reporting period is divided by 12.

Step 5. Check the postings for calculating transport tax in 1C 8.3

To check the postings for this calculation, successively click on the links "Calculation ..." (1) and "Show Postings" (2). The wiring window will open.

In the posting window, we see that the transport tax is accrued on the debit of account "20.01" (3).

In this article, we will look at how to set up and reflect transport tax accounting in 1C 8.3 Accounting: from buying a car to closing the month and reporting.

First of all, the program needs to reflect the purchase of our car. This is done by the receipt document, which is located in the "OS and intangible assets" section. Our car is the main asset, worth 800,000 thousand rubles. In our example, we bought it on August 28, 2017 from Sweet Dreams Ltd.

The receipt document has created the necessary postings, but it needs commissioning in order to post costs further.

To put the car into operation, we created the document "Acceptance for accounting of fixed assets" dated 08/29/2017. He will be registered with the organization LLC "Konfetprom".

On the “Fixed Assets” tab, you need to add an element of the directory of the same name to the tabular part.

In our case, we take into account the passenger car KIA RIO and, accordingly, indicate that it is a motor vehicle. We will also choose belonging to the accounting group of the OS "Vehicles".

After filling in all the data, the document can be carried out. Now our car is listed on account 01.01 for the main division.

See also the video on posting the OS:

Transport tax setup

The transport tax is calculated and reflected in the account at the end of the month. For the correct calculation of the amount payable, you need to make some preliminary settings. They are located in the "References" - "Transport tax" section.

In the window that opens, several configuration sections are available to us. First you need to start registering vehicles.

IN this section all registered vehicles are displayed. In order to add our car to it, select the “Registration” item from the “Create” menu.
Please note that if you have ceased to own any registered vehicle, for example, you have sold it, you need to deregister it. This is also done in this list. Do not forget to remove vehicles from the register, otherwise the program will continue to charge transport tax on it.

In the car registration card, it is very important to correctly fill in all the data. Almost all of them are filled out when registering with the traffic police.
Suppose that we registered the KIA RIO car on 08/31/2017. Be sure to indicate the engine power and tax rate. They are fundamental parameters when calculating the tax in the future.

Next, we will return to the form of the list of sections for setting up the transport tax and select the item "Methods of reflection of expenses". It is here that it is indicated how the tax on our car will be taken into account in the program. In our case, expenses will be posted to account 26.

From the settings form, you can also specify the procedure for paying transport tax. It specifies the date, year of commencement, tax authority where payments will be made, etc.

Transport tax calculation

Transport tax is charged at the end of the month by a special assistant. This processing is located in the "Operations" section.
As part of this example, we will close the month for the organization LLC "Konfetprom". It is on its balance sheet that the KIA RIO car is listed. We will choose December 2017 as the time period.

After the operation "Calculate transport tax" is completed successfully, as evidenced by the green color of its link, let's see the generated transactions.
The scheduled operation reflected on account 26 (which we indicated in the settings earlier) the amount of tax in the amount of 1470 rubles for 2017. In the information register "Transport tax calculation" you can see the data on the basis of which this calculation was made.

Also, the monthly closing assistant allows us to generate a reference-calculation "Transport tax calculation".

This report includes information on all vehicles for which you need to pay tax for 2017. It also includes calculation and data on the vehicles themselves. Please note that if any car was deregistered during the year, it will still be reflected here. In this case, the tax will be charged only for the time of use.

Transport tax declaration

All data on the transport tax will be included in the corresponding declaration. You can find it in the "Reports" - "Regulated reports" section.

If the transport tax declaration is not added to your favorites, then you can find it on the "All" tab.

After filling, on page 1 of section 2 of this declaration, we have reflected all the data on the calculation of the amount of tax on our KIA RIO car.

Let's see how all this will work. The tax rate is filled in automatically when a new vehicle is added to the Vehicle registration directory, it can be found in the tree of the "Directories" root element on the "All functions" panel, or it can be accessed via a hyperlink with the same name from the vehicle tax calculation and calculation settings form (References ---> Transport tax). In the form of an element of the Vehicle registration directory, you must specify the OKTMO code, the code for the type of vehicle and tax base(Fig. 1).

The tax base for the transport tax is equal to the engine power in horsepower (hp). If in the PTS for a car the engine power is indicated only in kilowatts (kW), then it must be converted into horsepower, this can be done by multiplying it by a factor of 1.35962. The resulting result is rounded up to the second decimal place (clause 19 of the Methodological Recommendations for the Application of Chapter 28 of the Tax Code of the Russian Federation).

Rice. 1. Vehicle registration

Regional law may establish different rates for the same car (this depends on the environmental class and age of the car), as well as benefits for the payment of transport tax.

If in a federal subject the rate is set taking into account the number of years that have passed since the date of manufacture of the vehicle, then in the Vehicle registration form you need to set the appropriate flag, and in the card of this fixed asset, fill in the Date of issue (construction) field on the Additional tab (Fig. 2 ).

Rice. 2. Filling in information about the date of issue of the vehicle

The tax in the program is automatically calculated for each vehicle (vehicle) based on the data specified in the Vehicle registration directory, including the tax rate automatically determined by the program. The amount of transport tax (advance payments for transport tax) is calculated and reflected in the accounting using the routine operation “Closing the month, calculation of transport tax.