In the process of carrying out entrepreneurial activities, a businessman acquires fixed assets. This can be either real estate or other property - cars, equipment, etc. After the purchase, the question naturally arises: how to take into account the cost of a fixed asset and not violate tax laws? In most cases, there are no special problems. However, in some situations, for example, when there are no funds to purchase expensive fixed assets, an entrepreneur uses personal property purchased by him before acquiring the status of an individual entrepreneur. How, in this case, can you compensate yourself for at least part of the costs incurred?

And 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 period beneficial use more than 12 months and costing more than 20,000 rubles. We must not forget that the costs of its purchase must be documented and economically justified.

If you determine that the acquired property has the above characteristics, then the costs for it can be taken into account when determining tax base. But an important point is when the property was acquired: before or after state registration as individual entrepreneurs.

The date on the certificate of incorporation indicates the start of business, and any expenses incurred “before” have nothing to do with your business. Thus, expenses for the acquisition of property are not expenses incurred for the implementation of entrepreneurial activities and cannot reduce the taxable income of the entrepreneur. The main financial department of the country recalled this in letters dated 07/04/2007 No. 03-11-02/210, dated 04/04/2007 No. 03-11-05/64.

However, the position of the regulatory authorities is not clear. Chapter 26.3 of the Tax Code of the Russian Federation does not contain a prohibition on including in expenses costs associated with the acquisition of fixed assets and incurred by an individual before his registration as an individual entrepreneur. Moreover, in sub. 3 p. 3 art. 346.16 of the Tax Code of the Russian Federation provides for the procedure for including expenses for the acquisition of fixed assets that were purchased by taxpayers before the transition to the simplified tax system. The validity of the application of this norm in a situation where expenses for the acquisition of fixed assets were incurred by an individual during a period when he did not have the status of an individual entrepreneur is also indicated in the resolution of the Federal Antimonopoly Service of the North-Western District dated March 18, 2008 No. A56-20123/ 2007.

As you can see, the issue under consideration may be controversial. Therefore, it is better to make the decision yourself, taking into account the information provided. A taxpayer, when choosing one or another course of action in such a situation, must take into account all the consequences of his actions, including unfavorable ones. As a rule, if the chosen option contradicts the position of the regulatory authority, this leads to a conflict with the latter.

As for individual entrepreneurs who use other taxation systems, under the simplified tax system with the payment of a 6 percent tax (taxable object “income”), the amount of expenses does not matter; for a businessman, only the amount of income is important, and it is from this that a single tax is paid.

Professional tax deduction

The name itself " professional deduction"says that the entrepreneur can declare them only in connection with his commercial activities. That is, if we take into account the opinion of financiers, expenses incurred before registering as an individual entrepreneur cannot be taken into account, including claiming a professional deduction for personal income tax (letter of the Ministry of Finance of the Russian Federation dated October 7, 2009 No. 03-04-05-01/730) .

But arbitration practice shows that in this matter the judges took the position of the taxpayer (resolution of the Federal Antimonopoly Service of the East Siberian District dated 06/03/2006 No. A19-28405/04-33-Ф02-3027/06-С1). Therefore, if we are guided by the opinion of the arbitrators, then the businessman has the right to take into account the costs of acquiring fixed assets for the period when he did not have the status of an individual entrepreneur. Thus, he can claim a professional deduction in the amount of actually incurred and documented expenses directly related to the extraction of income. However, this applies only to entrepreneurs on OSNO, since the right to a professional deduction is granted only in relation to personal income tax. And when calculating the “simplified” income tax, the merchant does not have the right to reduce the revenue on which the tax is determined.

What to do when there are no documents confirming expenses or they are drawn up with errors and cannot justify expenses? In this case, the merchant has the right to receive this deduction either in the amount of expenses actually incurred and documented by him directly related to the extraction of income, or declare a fixed deduction in the amount of 20 percent of the total amount of income received for the year.

You cannot use both of the proposed options at the same time. If, for example, part of the income is confirmed, then you will have to make a choice. It is impossible to claim a deduction partially as a fixed amount, partially as actually spent (Resolution of the Federal Antimonopoly Service of the East Siberian District No. A 19-19398/04-15-5F02-325/06-S1).

How to get a professional deduction

To receive tax deduction the entrepreneur must submit to tax office statement. The document is submitted simultaneously with tax return until April 30 for previous year(Article 221 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of the Russian Federation dated January 26, 2007 No. 03-04-07-01/16).

There is no unified application form. Therefore, the document is drawn up in any form.

Sample document

Application for professional tax deduction

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By the way, inspectors may refuse to accept a declaration if a statement is not attached to it. In fact, the inspectors are obliged to accept the declaration and put a mark with a date and signature on acceptance on the copy that the entrepreneur takes for himself (clause 4 of Article 80 of the Tax Code of the Russian Federation), and the merchant can bring the missing statement later.

Supporting documents

The Ministry of Finance in letter No. 03-04-07-01/16 says that the deduction is provided only on the basis of the relevant documents provided by the taxpayer. The tax service sent this letter to departments, and inspectors are actively using it in practice, demanding supporting documents from businessmen.

However, by the decision of the Supreme Arbitration Court RF dated 06.08.2008 No. 7696/08, this requirement was declared invalid. The judges came to the conclusion that there are no provisions in the Tax Code of the Russian Federation obliging an entrepreneur to submit documents confirming the declared amounts. Thus, the merchant has the right to decide for himself whether to submit documents along with the application. However, in this case, additional questions from inspectors cannot be avoided.

So there are several simple rules, allowing you to avoid overpayment to the personal income tax budget:

• The entrepreneur must be registered, and the property must be registered in his name as an individual entrepreneur.
• If there are no supporting documents, you can write off 20 percent of the income as expenses.
• It is still better to provide documents confirming expenses when applying for a professional deduction. For example, payment slips, contracts, cash receipts, etc.

How to receive goods without documents to the enterprise warehouse? What documents should the accountant use to document such a delivery? You will find answers to these questions in our material.

How to receive goods without documents step by step

In the company's activities, situations are possible when goods arrive at the company's warehouse without accompanying documents from the supplier. Such a delivery is called uninvoiced. Our legislation treats such cases differently.

On the one hand, clause 1 of Art. 9 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ states that every fact of economic life must be substantiated by a document. What if primary document is missing, the accountant will not be able to capitalize the goods and reflect the transaction on the accounting accounts.

At the same time, the norms of Art. 223 of the Civil Code of the Russian Federation is that the transfer of ownership of property occurs at the time of its actual transfer to the buyer (unless another method is specified in the contract). That is, the accountant will still have to reflect the moment of transfer of ownership of the goods in the accounting records, even if there are no documents for it. In this case, transfer is considered to be the direct delivery of inventory items to the customer (buyer).

If a company received goods from a supplier without accompanying documentation, and the contract does not stipulate a special procedure for the transfer of ownership rights to it, then such goods become the property of the enterprise and must be reflected in the balance sheet asset.

In this case, the accountant will be faced with the question: “What document is needed to formalize such a delivery?”

For this purpose, you can use the unified goods acceptance certificate in the TORG-4 form.

You can download the TORG-4 act on our website - see the material.

The act is drawn up and signed by a specially appointed commission, which must accept the goods by weight, quantity, and also check them for safety and integrity. It is highly desirable that a representative of the supplier be present on this commission.

The document is drawn up in at least 2 copies: one is given to the accountant, the second remains with the financially responsible person, for example a storekeeper. Another copy of the act should be sent to the supplier.

Accounting records for goods receipt

With that how to receive goods without documents, we figured it out. After receiving the goods acceptance certificate, the accountant must reflect it in accounting. Let's look at how this is done in practice.

Example:

LLC "Zagadka" entered into an agreement with LLC "Lesnoy Dom" for the supply of goods. The contract stipulates the transfer of rights at the time of its actual transfer to the buyer. On March 18, 2016, goods without accompanying documentation arrived at the warehouse of Zagadka LLC. Appendix No. 1 to the contract (specification) sets the cost of the goods at 28,000 rubles, including VAT at 4,271.19 rubles. Documents for this delivery were received from Lesnoy Dom LLC on April 10, 2016. At this time, the product was not sold. By agreement of the parties, the cost of the goods was increased by 1,000 rubles, including VAT of 152.54 rubles. On April 11, 2016, the goods received were paid from the current account.

On March 18, 2016, the accountant of Zagadka LLC must make the following entries in the accounts:

Dt 41 Kt 60 - goods were received from Lesnoy Dom LLC in the amount of RUB 23,728.81.

Dt 19 Kt 60 - VAT reflected in the amount of RUB 4,271.19.

Dt 41 Kt 60 - the cost of the goods according to the documents of Lesnoy Dom LLC was clarified in the amount of 847.46 rubles.

Dt 19 Kt 60 - reflected VAT in the amount of 152.54 rubles.

Dt 68 Kt 19 - accepted for deduction of VAT in the amount of 4,423.73 rubles (4,271.19 rubles + 152.54 rubles).

Dt 60 Kt 51 - goods received were paid from the current account in the amount of RUB 29,000.00.

Note that if the documents from the supplier were received after the sale of the goods (or not in the year of their receipt), the cost of delivery can be adjusted through invoice 91.

Find out how to account for input VAT from our material.

If the contract does not establish the cost of the purchased goods, then the received inventory items can be taken into account at market prices. And after they arrive settlement documents from the supplier, it is necessary to make an adjustment in accounting.

Results

You can receive goods to the enterprise warehouse without accompanying documents. The transfer of ownership of the goods is considered the moment of its actual transfer to the buyer (unless another method is established by the contract). To formalize the acceptance of goods, you can use the act in the TORG-4 form. Accounting for uninvoiced deliveries depends on the date of receipt of documents from the supplier, as well as on whether the goods were sold at that time.

Hello. Lately, I have often been asked about how it is correct for organizations or individual entrepreneurs to purchase goods from ordinary individuals. faces and document this. Also, many people asked me questions about how to document the purchase of goods from China through an intermediary. So these 2 questions will be answered in this article.

Who is this for?

Sometimes it is profitable or necessary to purchase goods from individuals. persons For example, buy products from farmers for a restaurant, buy Hand Made goods and sell them in a store, or officially record the arrival of goods that cannot be reflected otherwise (for example, goods from China imported through intermediaries). Therefore, the topic is relevant.

Solution

If you follow the section, you should have seen that such a document as the “Purchase Act” has appeared there. Read about it in detail at the link, but I’ll tell you briefly here.

As a general rule, all transactions between organizations and individuals must be made in writing (subclause 1, clause 1, article 161 of the Civil Code of the Russian Federation). However, it is not established anywhere that when purchasing property from a citizen who is not an entrepreneur, it is necessary to draw up exactly.

In practice, the contract is usually not formalized, but is limited to signing only the procurement act. In principle, the procurement act confirms only the fact of transfer of property acquired from individual. However, if you include in it the terms of sale and payment, as well as the details and signatures of the parties, then the written form of the transaction will be observed.

Using this document, you can purchase goods from individuals. persons and thereby document their expenses and show where the goods came from. An additional advantage is that you can pay in cash an amount of more than 100,000 rubles, because there are restrictions on payment by individuals. no face.

How to arrange everything

The procurement act has an OP-5 form, but it is made more for those who purchase farm products. But if you remove unnecessary clauses there, then on its basis you can make a procurement act for yourself and even add additional conditions. Here's roughly what it will look like:

The result is the following diagram:

How to apply for purchasing goods from China

Very simple. When the goods arrived at your home through an intermediary, they were not formalized in any way. You just draw up a purchase deed with your friend (like you are buying this property from him). Write down the transaction amount (you can write it down incompletely) real amount) and thus you can show any inspection authority where your product comes from.

In turn, the seller (your friend) must pay personal income tax, because he received income. To do this, read the article and fill out the declaration. Pay yourself 13% personal income tax on the transaction amount for your friend, especially if you stated the transaction amount is less than what you actually spent by purchasing the goods through an intermediary.

I do not recommend using this scheme for those whose expenses may affect the amount of taxes. For example, if you have simplified tax system income minus the expense, then in this way they may become interested in your transactions under procurement acts and “sniff out” something. Because you can account for more expenses and pay less tax. But they may not suspect anything; anything can happen. And if you have UTII, simplified tax system 6%, then use it calmly.

Conclusion

In conclusion, I would like to make an extract from the magazine “Russian tax courier» No. 12, June 2014:

Thus, the purchase of property by an organization or individual entrepreneur from an individual. persons can be confirmed using the procurement act. This document will be the basis for recording purchased goods in both accounting and tax accounting. The main thing is that everything is reflected and filled in required details primary accounting document (clause 2, article 9 Federal Law dated 06.12.11 No. 402-FZ “On Accounting”).

If you do draw up a purchase and sale agreement, the fact of transfer of the acquired property must be formalized in a separate act. This can be either an act of acceptance and transfer of property, or the same procurement act. For these purposes, the procurement act can be drawn up in a simplified form, for example, without indicating in it information about payment for assets purchased from an individual.

Of course, the phrase that the property that is the subject of the transaction has been transferred to the buyer can be included directly in the purchase and sale agreement. Then it is not necessary to draw up an act.

Note. If the terms of the transaction are reflected in the procurement act, the contract need not be drawn up.

In addition to indicating the fact of payment in the contract or procurement act, when paying the seller money from the cash register, it is drawn up (approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88). If the calculation is carried out in non-cash, the fact of payment is confirmed by a payment order and bank statement according to the buyer's bank account.

Please note that the limitation on the size of cash payments (RUB 100,000 within one agreement) does not apply to payments between organizations and individuals who do not have individual entrepreneur status (clause 5 of the Bank of Russia Directive No. 3073-U dated October 7, 2013). In this case, the basis for payment does not matter. This means that the company that purchased the property from the citizen has the right to pay him, within the framework of this agreement, in cash an amount exceeding 100,000 rubles. And he can do it in one go.

If you have questions, objections or additions, write in the comments!

I have a question regarding IP. How to accept goods from the individual entrepreneur himself and how to pay him later. We have an individual entrepreneur on the simplified tax system for wholesale trade. The goods are purchased by the individual entrepreneur himself, we arrive through an advance payment, and then return the overrun. Is this right?

Answer

An entrepreneur is the sole owner of his business. He disposes of the money he earns after paying taxes at his own discretion (Article 209 of the Civil Code of the Russian Federation). Therefore, being individual entrepreneur, you can spend funds from the business for any purpose (with the exception of paying rent and issuing a loan, for more details, see the sidebar on the right). You can buy materials or equipment, a tour package, a fur coat or a gift for a relative. There is no need to write a statement and ask yourself for permission to spend money. There is also no need to report to yourself about the amounts spent. It turns out that the individual entrepreneur does not need to give himself money on account. This conclusion is confirmed by the Central Bank in its letter dated June 14, 2012 No. 29-1-2/4255.

Urgent news for all entrepreneurs:. Read more in the magazine

When running your own business as an individual entrepreneur, you are not required to divide funds into “entrepreneurial” and “personal”. All the money you have - in your wallet, checking account, home safe or bank deposit, belong to you. To pay for a business purchase, it is not necessary to withdraw funds from your current account or take it from the cash register. You have the right to use your personal savings for this purpose. And in order to take these costs into account for tax purposes, simply confirm them with documents (clause 1 of Article 221, Article 252 and clause 2 of Article 346.16 of the Tax Code of the Russian Federation). To account for costs under the simplified tax system or personal income tax, a cash receipt, invoice or sales receipt is sufficient.

Individual entrepreneurs on UTII, patent or simplified tax system with the object “income” do not take into account costs. You only need expense documents if you do accounting.

If an individual entrepreneur needs money, he can withdraw part of the proceeds from the business at any time. There is no limit on the amount - take as much as you need. We'll tell you how to arrange this.

How to withdraw money from the cash register. You can maintain a cash register in a simplified manner - do not fill out a cash book, do not draw up cash receipts and expenditure orders (clauses 4.1 and 4.5 of Bank of Russia Directive No. 3210-U dated March 11, 2014). In this case, do not fill out any documents. They just took the money and that's it. You don't answer to anyone. You can write down spending information for yourself in a computer or notebook. Just record how much you took and when. This way you will control the balance of money in the cash register.

If you are registering cash documents By general rules, draw up a cash receipt order. Its form 0310002 is in the resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88. In the “Base” field, write the phrase: “issuance of money to individual entrepreneurs for the purchase of materials.” Either "issuance cash entrepreneur for personal needs." We have provided a fragment of the completed RKO below.

How to withdraw money from a current account. You have the right to transfer funds from your current account to your personal bank account or withdraw them in cash. To transfer money to your personal account, please register payment order. In the purpose of payment, indicate: “Transfer of own funds for the needs of the entrepreneur.”

To withdraw cash from your current account, register a checkbook at the bank. If necessary, fill out a check - enter your full name and the required amount. On the back of the check, in the “direction of issue” column, indicate that the bank is issuing money from the businessman’s account. Individual entrepreneurs have the right to spend funds from their current account without restrictions. There is no need to somehow confirm what you are spending your money on.

As an individual who is registered as an individual entrepreneur, register goods for sale. An individual had goods. He registered as an individual entrepreneur. How can he register goods for sale? When creating an organization, participants can contribute to authorized capital in cash or property. But what if an individual is registered as an individual entrepreneur who has property in the form of goods

If an individual has documents confirming the purchase, then capitalize the goods in the general manner:

Debit 41 Credit 60 goods are capitalized.

Include expenses for the purchase of goods as part of your professional deduction.

If there are no documents confirming the purchase, then register the goods as follows:

Debit 41 Credit 98 – goods received free of charge are taken into account.

Debit 98-2 Credit 91-1 – income from the sale of goods received free of charge (in the amount of goods actually sold) is recognized.

In tax accounting, an individual entrepreneur can take into account expenses, but claims from the tax inspectorate are not excluded.

1.How to organize accounting
Maintain accounting and compile financial statements all organizations without exception are obliged (part 1 of article 6, part 2 of article 13 of the Law of December 6, 2011 No. 402-FZ). And the accounting procedure depends on the status of the organization.

Completely exempt from accounting:

• individual entrepreneur (person engaged in private practice) – if he keeps records of income or income and expenses and (or) other objects of taxation or physical indicators(for example, when application of UTII) in the manner established by the Russian tax legislation;*
• A branch, representative office or other structural unit of an organization located on the territory of Russia, created in accordance with the legislation of a foreign state, if they keep records of income, expenses and (or) other objects of taxation in the manner established by tax legislation.

When selling goods received free of charge, reflect the income:

Debit 98-2 Credit 91-1
– income from the sale of goods received free of charge is recognized (in the amount of goods actually sold).

This procedure is provided for in the Instructions for the chart of accounts.*

3.What expenses can an entrepreneur take into account as part of the professional tax deduction?

Conditions for accounting expenses

Expenses are included in the professional deduction if the conditions are simultaneously met that they:

• economically justified;
• documented;
• must be paid.

If at least one of the conditions is not met, do not recognize the expense for tax purposes.

This procedure is provided for in paragraph 1 of paragraph 1 of Article 221, paragraph 1 of Article 252 Tax Code of the Russian Federation and points and the Procedure for accounting for income and expenses for entrepreneurs and is confirmed by letter of the Ministry of Finance of Russia dated November 15, 2012 No. 03-04-05/8-1308.*

Specialists tax service believe that the fact of acquiring a fixed asset before registering as an entrepreneur does not affect the ability to account for expenses on it. An entrepreneur has the right to charge depreciation if a fixed asset is used to generate income from business activities. The main thing is that these expenses simultaneously be:

• economically justified;
• documented;
• related to income generation;
• paid.

Such requirements are contained in paragraph 1 of Article 221 of the Tax Code of the Russian Federation.

If these conditions are met, the costs of acquiring property can also be taken into account if it was acquired before the citizen was registered as an individual entrepreneur.*