All organizations using the simplified tax system are required to keep records of fixed assets. At the same time, the procedure for writing off expenses for their acquisition in tax accounting differs significantly from the usual method of recognizing costs incurred by calculating depreciation using one of the methods provided for by current legislation when applying the classical taxation system. In the article by S.N. Postovalov, Ph.D., Associate Professor of Novosibirsk State Technical University, and A.Yu. Postovalova, leading accountant of NCC ITR LLC, readers will find answers to the most frequent and pressing questions regarding the accounting of fixed assets under the simplified tax system. The accounting procedure is considered using the example of the "Enterprise Accounting" configuration (rev. 2.0)*.

Note:

Example

(Clause 18 PBU 6/01).

Table 1.

Tax accounting under the simplified tax system	Accounting
Recognized by the OS. Expense recognition dates:	Recognized by the OS.

Table 2.

Tax accounting under the simplified tax system	Accounting
Not recognized by the OS.	Residual value = original cost - accumulated depreciation.

General rules for accounting for fixed assets

Note:
* In version 1.6, the procedure for carrying out operations is similar, read more.

Let's consider all the legislative and “programmatic” aspects of accounting for fixed assets (FA) using a specific example.

Example

Translation agency Monoton LLC purchased two computers from Computers LLC in February: one worth 15,000 rubles, the other - 25,000 rubles, their useful life is the same - 3 years. The organization applies the simplified tax system with the tax base “income reduced by the amount of expenses.” It is necessary to take these objects into account.

First, let's figure out whether both of these objects can be recognized as fixed assets in accounting? To answer this question, it is necessary to clarify what kind of accounting we are talking about, accounting or accounting for tax purposes?

Organizations using the simplified tax system are required to maintain both accounting and tax accounting of the operating system. At the same time, the number of fixed assets in accounting and tax accounting may be the same or may differ. But the methods of writing off expenses for each fixed asset item in accounting and tax accounting are always different.

In tax accounting, when applying the simplified tax system, fixed assets are considered assets, "which are recognized as depreciable property"(clause 4 of Article 346.16 of the Tax Code of the Russian Federation), and depreciable property, in turn, is recognized as property with a useful life of more than 12 months and an original cost of more than 20,000 rubles. (Clause 1 of Article 256 of the Tax Code of the Russian Federation).

And this means that that computer, the initial cost of which is 15,000 rubles. will not be considered a fixed asset in tax accounting. It must be included in the composition material costs. But the second computer for 25,000 rubles. - this is definitely the main tool.

In tax accounting, the initial cost of a fixed asset acquired during the use of the simplified tax system is gradually included in expenses until the end of the current year. Wherein "during the tax period, expenses are taken as reporting periods in equal shares"(Clause 3 of Article 346.16 of the Tax Code of the Russian Federation). Expense recognition dates are March 31, June 30, September 30, December 31 (clause 2 of Article 346.16 of the Tax Code of the Russian Federation), provided that the fixed assets were paid to the supplier (clause 2 of Article 346.16 of the Tax Code of the Russian Federation) and put into operation (clause 3 Article 346.16 of the Tax Code of the Russian Federation). To recognize an expense, both of these criteria must be present).

Simplified organizations are also required to maintain accounting records of fixed assets. Why? The fact is that the criterion of possibility application of the simplified tax system is the residual value of the organization's fixed assets and intangible assets - if it exceeds 100 million rubles, then the organization loses the right to apply the "simplified tax". This is why there is a need to maintain and accounting, in which depreciation is calculated for each fixed asset object and the residual value of the object is determined.

At the same time, the rules for maintaining accounting records are regulated, of course, not by the Tax Code of the Russian Federation, but by the legislation on accounting, in particular PBU 6/01 “Accounting for fixed assets.”

In accordance with this document, an organization can choose, at its discretion, the most appropriate depreciation methods for various groups of similar fixed assets, including: "linear method; reducing balance method; method of writing off value by the sum of the numbers of years of useful life; method of writing off value in proportion to the volume of production (work). The use of one of the methods of calculating depreciation for a group of homogeneous fixed assets is carried out throughout the entire useful life of the objects, included in this group"(Clause 18 PBU 6/01).

It should be noted that in accounting, namely PBU 6/01, a list of criteria is provided in accordance with which certain objects are recognized as fixed assets (clause 4 of PBU 6/01):

• the object is intended for use in the production of products, when performing work or providing services, for the management needs of the organization, or to be provided by the organization for a fee for temporary possession and use or for temporary use;
• the object is intended to be used for a long time, i.e. a period of more than 12 months or a normal operating cycle if it exceeds 12 months;
• the organization does not intend the subsequent resale of this object;
• the object is capable of bringing economic benefits (income) to the organization in the future.

Assets in respect of which these conditions are met, with a value within the limit established in accounting policy organizations, but not more than 20,000 rubles. per unit, can be reflected in accounting and financial statements as part of inventories (clause 5 of PBU 6/01).

Thus, in accounting, fixed assets can also be recognized as objects whose initial cost is below 20,000 rubles. Of course, for this it is necessary to introduce appropriate provisions into the accounting policies of the organization. For example, a computer for 15,000 rubles. can be recognized in accounting as a fixed asset and even included in the same depreciation group as a computer for 25,000 rubles.

However, let's return to our example about two computers. How they will be reflected in accounting and taxation is shown in tables 1 and 2.

Table 1. Accounting and tax accounting of fixed assets, the original cost of which is above 20,000 rubles, recognized as depreciable property in the Tax Code of the Russian Federation

A computer, the initial cost of which is 25,000 rubles, the useful life of 3 years, was fully paid for on 02/01/2010 (delivery note dated 02/02/2010), put into operation on 02/12/2010.
Tax accounting under the simplified tax system	Accounting
Recognized by the OS. Acceptance for expenses - upon payment and commissioning (both criteria must be present). Expenses should be gradually written off until the end of the current year. Expense recognition dates: March 31 - 6,250 rubles; June 30 - 6,250 rubles; September 30 - 6,250 rub.; December 31 - 6,250 rub. (the amount of 25,000 rubles was distributed over 4 quarters).	Recognized by the OS. Acceptance as expenses - during the entire useful life, using the depreciation method that is used in the organization in relation to fixed assets with similar characteristics, for example: the reducing balance method with an acceleration factor of 2. Residual value = original cost - accumulated depreciation.

Table 2. Accounting and tax accounting of fixed assets, the initial cost of which is less than 20,000 rubles, which is not recognized as depreciable property in the Tax Code of the Russian Federation.

A computer, the initial cost of which is 15,000 rubles, a useful life of 3 years, fully paid for on 02/01/2010 (delivery note dated 02/02/2010), put into operation on 02/12/2010.
Tax accounting under the simplified tax system	Accounting
Not recognized by the OS. Acquisition costs are treated as material costs. The date of recognition of the expense is 02/02/2010 - in the amount of 15,000 rubles.	Depending on the accounting policy of the organization, this object may or may not be recognized as fixed assets. If accepted for accounting as fixed assets, depreciation is charged over the entire useful life using the depreciation method that is used in the organization in relation to fixed assets with similar characteristics. For example, the reducing balance method. Residual value = original cost - accumulated depreciation.

Acceptance of fixed assets for accounting upon full payment

As already mentioned, in order to accept an operating system for accounting, it, of course, must first be purchased* and put into operation. Well, in order to recognize the costs of its acquisition in tax accounting, you must also pay for it.

Note:
* Of course, the main tool can also be built or manufactured, but this topic is beyond the scope of this article.

To pay for a fixed asset from the organization’s current account, you need to go to the tab Bank, choose Bank statements and add the document Debiting from current account with the type of operation Payment to the supplier. In the document we indicate that 40,000 rubles were transferred to Computers LLC. 02/01/2010.

To reflect the fact of acquisition of fixed assets in the program, you need to go to the tab OS function panel and enter the document Receipt of goods and services with the type of operation Equipment. The tabular part of the document indicates Nomenclature, Quantity And Price purchased OS. In a collumn Account you should indicate the account 08.04.

On the date of putting the fixed asset into operation, a document is filled out Acceptance of fixed assets for accounting, it is in the tab OS function panels. In this document, in addition to general information You can find two tabs about the inventory item being taken into account: Accounting And Tax accounting.

After filling out this document, all operations to write off expenses for fixed assets in accounting and tax accounting will be performed automatically by the program when carrying out routine operations at the end of the month.

Let's look at the features of filling out the document Acceptance of fixed assets for accounting using our example. Let's start with the computer that costs 25,000 rubles. Since, based on the conditions of the example, the computers were put into operation on February 12, 2010, then the document Acceptance of fixed assets for accounting should be formed with the same number.

In the tab Fixed assets the object of non-current assets is indicated (in the details Equipment), Stock And Check(08.04), which collected costs for non-current assets. Fixed asset objects are entered in the tabular section. In our example, there is only one such object - a Computer for 25,000 rubles.

It is especially important to fill out the tab correctly Tax accounting(Fig. 1). There are props here Cost (amount of expenses of the simplified tax system) fixed asset, where it is indicated total amount initial cost of the OS. Well, the amounts and dates of actual payments made are entered separately: in the columns date of payment And Payment amount. In our example, the cost of the computer was repaid in full, therefore, the entire amount is 25,000 rubles. can be accepted as expenses under the simplified tax system.

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The most important thing when accepting OS for accounting is to fill out the field correctly The procedure for including cost in expenses (STS). Here we will be offered three options: , Include in expenses And . If an object was purchased for a fee, has a useful life of more than one year and costs more than 20,000 rubles, then it is necessary Include in depreciable property. If these requirements are not met, then - Include in expenses or Not included in expenses.

In this case, a computer that costs 25,000 rubles should Include in depreciable property. But the second computer for 15,000 rubles. in tax accounting is not recognized as depreciable property, so it remains only Include in expenses.

What about the tab? Accounting, then the accounting accounts (01.01) and depreciation calculations for fixed assets (02.01) are indicated here, as well as the actual method of its calculation. When choosing a method for calculating depreciation, organizations do not necessarily have to limit themselves to the linear method, which is always “popular” under the classical taxation system. It may be more convenient to speed up this process by preferring the reducing balance method using an acceleration factor.

Acceptance of fixed assets for accounting upon partial payment

If the fixed asset is purchased in installments, then the expenses on it are written off in relation to the amounts actually paid (clause 4 of Article 347.17 of the Tax Code of the Russian Federation, letters of the Federal Tax Service of Russia dated 05/21/2010 No. ШС-37-3/2202, Ministry of Finance of Russia dated 01/12/2010 No. 03 -11-06/2/01).

The procedure for recognizing expenses for a partially paid fixed asset is the same as for full payment (in shares, on the last day of each quarter until the end of the reporting year).

If you accept the OS for accounting as a document Acceptance for registration, and in the field Payment amount enter the amount of partial payment, then the program will automatically write off exactly the paid part of the operating system as expenses during the year.

Additional payments for an asset already accepted for accounting can be entered using the document Registration of payment for fixed assets and intangible assets for the simplified tax system and individual entrepreneurs. These amounts will also be taken into account by the program when carrying out routine processing of Month Closing.

Recognition of expenses for the acquisition of fixed assets

Recognition of expenses for the acquisition of fixed assets in the program is documented Regular operation with type of operation Recognition of expenses for the acquisition of OS for the simplified tax system, but only when closing last month quarters, i.e. for March, for June, for September and for December.

For users of the previous version of the program (1.6), we note that now Closing the month- this is not a document, but a processing that itself checks which routine operations need to be performed when closing the month, and controls the correctness of their implementation. Thus, instead of one document Closing the month in the old edition, the required number of documents is entered Regular operation, which differ in the type of regulatory operation.

For March processing Closing the month suggests performing the following operations (Fig. 2). After pressing the button Perform month end closing the program will create Required documents, will conduct them and, if successful, will mark the completed items with green checkmarks.

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In accounting, depreciation of fixed assets is also calculated using the document Regular operation with the type of operation Depreciation and depreciation of fixed assets monthly.

After completing the document Acceptance of fixed assets for accounting and performing routine operations to close months from the main menu Reports can be formed Book of accounting of income and expenses of the simplified tax system(KUDiR). First of all, we are interested in the KUDiR section “Expenses for the acquisition of fixed assets.” OS object - computer for 25,000 rubles. In column 12 “Amount of expenses taken into account when calculating the tax base for each quarter of the tax period” we see the amount of 6,250 rubles. This means that on the last day of each quarter we write off a quarter of the total cost of the acquired fixed asset (see table 3).

Table 3. Book of income and expenses for the first quarter of 2010: reflection of expenses

Registration			Sum
№ p/p	Date and number primary document		Income - total	incl. income taken into account when calculating the tax base	Expenses - total	incl. expenses taken into account when calculating the tax base
	No. 6 from 02/01/2010	Write-off from the account: payment to the supplier "Computers LLC" under the agreement "Supplies No. 1".
	No. 2 from 03/31/2010	Recognition of expenses for the acquisition of fixed assets "Computer 25,000" (payment date: 02/01/2010).
	No. 2 from 03/31/2010	Recognition of expenses for “Computer 15,000” (payment date: 02/01/2010).
Total for the first quarter

As for the second computer for 15,000 rubles, the costs of its purchase will be reflected in the Income and Expense Book at a time.

Determination of residual value of fixed assets

So, we have created a book of accounting for income and expenses under the simplified tax system; on its basis, the tax itself, paid under the simplified tax system, is calculated. However, in addition to this, the accountant is also obliged to constantly monitor the residual value of fixed assets in accounting. At the same time, tax authorities are only interested in those fixed assets that are recognized in the Tax Code of the Russian Federation as depreciable property. Based on the provisions of the Tax Code of the Russian Federation, he has no right to apply the simplified tax system "organizations that have a residual value of fixed assets and intangible assets, determined in accordance with the law Russian Federation on accounting, exceeds 100 million rubles. For the purposes of this subclause, fixed assets and intangible assets that are subject to depreciation and are recognized as depreciable property in accordance with Chapter 25 of this Code are taken into account."(clause 16 of article 346.12 of the Tax Code of the Russian Federation).

How to determine the residual value of fixed assets that are accounted for in accounting and at the same time are depreciable property from the point of view of the Tax Code of the Russian Federation?

If an organization only accepts fixed assets worth more than 20,000 rubles for accounting purposes, this is very easy to do. Just open the report in the OS tab of the function panel . The last column of this report indicates the residual value of the fixed assets at the end of the specified period.

If the composition of the operating system is different in accounting and tax accounting, then it is recommended to carry out preparatory work before generating the report.

In the directory Fixed assets All enterprise operating systems should be divided into two large groups, which can be called "Accounted for in accounting and accounting records" And "Accounted only in accounting records". By these groups - distribute all objects contained in the directory. Then open the report Depreciation statement, indicate the required period, press the button Settings, in the window that opens Statement of depreciation of fixed assets select tab Grouping and add grouping PrimaryMean.Parent.

As a result, we will receive a report (Fig. 3), which will indicate the residual value of fixed assets for the groups we created; at any time we will be able to determine the amount of those objects that are recognized as depreciable property, and understand whether the organization has the right to apply the simplified tax system.

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Report Statement of depreciation of fixed assets in the new edition 2.0 of the program has much more possibilities on grouping, data selection and displaying additional fields in the report.

OS modernization under simplified tax system

When modernizing fixed assets in accounting, you need to increase the initial cost of inventory items by the total amount of costs incurred in connection with this modernization (not to be confused with the repair of fixed assets, as a result of which their value does not increase). In tax accounting, expenses for modernizing the operating system are written off in the same way as the costs for the acquisition and commissioning of fixed assets: quarterly, in equal shares, until the end of the current year (clause 3, article 346.16 of the Tax Code of the Russian Federation).

This is exactly what we need to achieve with automated accounting. In the program in the tab OS function panels there is a special document OS upgrade, filled in mostly automatically (using the button Fill). The accounting account (08.03), the cost and date of payment for modernization expenses are indicated manually. However, in order for the cost of modernization to be written off to NU evenly until the end of the year, filling out only this document is not enough. In order for the program to “understand” what is actually being sought from it, it is necessary to fill out several different documents in a certain way.

Example (continued)

Let's say on June 9, 2010 to a computer for 25,000 rubles. added another hard drive costing 4,000 rubles. In addition, the contractor was paid 1,000 rubles for installation services. Thus, the cost of the computer increased to 30,000 rubles. It is necessary that in tax accounting these 5,000 rubles. written off as follows: 1/3 (RUB 1,666.67) - June 30, 1/3 - September 30, 1/3 - December 31.

To do this, fill out the following documents.

1. Open the Construction Objects directory in the OS tab of the function panel. Add a new object “Computer 25,000: installing a hard drive” there.

2. Fill out the document Receipt of goods and services with the type of operation Construction objects. In the tab Construction objects add a new line in which we select the construction object “Computer 25,000: installation of a hard drive” worth 4,000 rubles, in the tab Services- services for its installation in the amount of 1,000 rubles. In a collumn NU expenses in the tab Services there should be a value Not acceptable. Otherwise, the program will immediately write off the amounts spent as expenses.

3. Enter the document Debiting from current account with the type of operation Payment to the supplier. In the document we indicate that 5,000 rubles were transferred to Computers LLC. 06/09/2010.

4. In the document OS upgrade select the object “Computer 25,000: installing a hard drive.”

In the tabular section Fixed assets is added new line. In a collumn The main thing you should select “Computer 25,000”, then press the button Fill.

In the tabular section Accounting and tax accounting indicate the account 08.03 and press the button Calculate amounts.

In the table Expenses of the simplified tax system Enter the date and amount of payment (Fig. 4).

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5. A routine operation to close the month is carried out.

6. In the Book of Accounting for Income and Expenses under the simplified taxation system, as of June 30, a third of the costs for upgrading the computer should be written off - 1,666.67 rubles.

Another two-thirds will be automatically written off before the end of the year (Table 4).

Table 4.Book of income and expenses for the second quarter of 2010: reflection of modernization expenses

OS sales

Sale of fixed assets is a very common situation. In 1C programs there is a special document OS transfer, filled out just when selling fixed assets.

When carrying out this document, the accumulated depreciation on the fixed asset is written off first, then its residual value.

As for tax accounting, then there is a very important aspect here. According to paragraph 3 of Article 346 of the Tax Code of the Russian Federation “in the case of the sale (transfer) of acquired (constructed, manufactured, created by the taxpayer himself) fixed assets and intangible assets before the expiration of three years from the date of accounting for the costs of their acquisition (construction, production, completion, additional equipment, reconstruction, modernization and technical re-equipment, and also creation by the taxpayer himself) as part of expenses in accordance with this chapter (in relation to fixed assets and intangible assets with a useful life of over 15 years - until the expiration of 10 years from the date of their acquisition (construction, production, creation by the taxpayer himself), the taxpayer is obliged to recalculate the tax base for the entire period of use of such fixed assets and intangible assets from the moment they are taken into account as part of the acquisition costs (construction, manufacturing, completion, additional equipment, reconstruction, modernization and technical re-equipment, as well as creation by the taxpayer himself) until the date of sale (transfer) taking into account the provisions of Chapter 25 of this Code and pay an additional amount of tax and fine".

For example, if in 2010 we purchased a computer for 25,000 rubles, which has a useful life of 3 years, accepted it for tax accounting (i.e. recognized expenses on it), and then decided to sell it earlier than 3 years from the date accounting for the costs of its acquisition, then we must reverse from the tax base the amount of expenses incurred for its acquisition, commissioning, and modernization. Then - recalculate the tax base for 2010 (in which expenses for this fixed asset were recognized), if necessary, pay additional tax and, unfortunately, charge penalties.

Moreover, if this computer costs 25,000 rubles. will be sold in 2011, then to the accountant after filling out the document OS transfer it is enough to manually recalculate the tax base for 2010, pay additional tax and penalties and submit to tax office corrective declaration according to the simplified tax system. There is no longer any need to make any changes to the KUDiR for 2010. As a rule, despite the need to carry out “manual” calculations, all these actions are clear to accountants and do not cause problems. Much more questions arise when the OS is sold in the same year that it was purchased. “The operating system has been sold, but the program continues to write off its expenses quarterly in tax accounting!” - users are perplexed.

Example (continued)

Let's say we sold a computer for 25,000 rubles. CJSC "Stroitel" 09/15/2010 at a price of 20,000 rubles, that is, in the same year that we bought it.

To correctly reflect this situation in the program it is necessary.

1. Make sure that all previous months in the program are closed (so that the residual value of the asset is correctly determined).

2. Fill out the document OS transfer and carry it out.

3. As a result of the first two steps, the fixed asset will be deregistered, but expenses on it in the National Account will still be automatically written off on the last day of each quarter. We need to reverse them. To do this you need to go to the main menu Operations select submenu Other operations, then Entries in the book of income and expenses (USN) and add a new entry. At the same time, you need to open the Book of Accounting for Income and Expenses of the simplified tax system and find there those records of write-offs of expenses for fixed assets to which we lost the right in connection with its sale. Now our task is to manually duplicate all these records in KUDR - but with a “-” sign, as shown in Fig. 5. It is necessary to reverse both the records of section I “Income and expenses” and section II “Calculation of expenses for the acquisition of fixed assets”.

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4. Similarly, the reversal of expenses must be performed for all quarters in which expenses for sold fixed assets were recognized.

5. Due to an increase in the tax base, it may be necessary to calculate and pay penalties for the tax applied under the simplified tax system. The calculation is done manually, since this operation is not automated in the program.

Income from the sale of OS will be recorded after receipt of payment from the buyer.

Return of OS to supplier due to defective

Sometimes fixed assets are written off before the deadline specified in the Tax Code of the Russian Federation, not only by the decision of their buyers. The transfer of OS can be carried out in connection with the discovery of a defect. After all, based on the provisions of the Civil Code of the Russian Federation, in this case the buyer has the right to return the low-quality product to the supplier and receive back the money paid for it. Moreover, even in this case, the obligation remains to reverse in tax accounting the costs of acquiring, putting into operation and upgrading the defective OS, and to pay additional tax and penalties on it.

The money that the supplier returned for the defective OS returned to him is not recognized as income of the purchasing organization (letter of the Ministry of Finance of Russia dated September 20, 2007 No. 03-11-04/2/228, Federal Tax Service of Russia for Moscow dated March 31, 2005 No. 18-11 /3/21626).

Example (continued)

Computer for 25,000 rubles. turned out to be defective, and the buyer was forced to return it to the supplier LLC "Computers" on 08/03/2010.

To reflect this situation in the program, you need to carry out the following actions.

1. Make sure that all previous months in the program are closed.

2. Fill out the document OS transfer. Indicate in the document Settlement account- 76.02 "Calculations for claims." When posting the document, the difference between the residual value of the fixed assets and the amount that the supplier actually must return will be reflected on account 91.

3. Reverse all expenses incurred on the OS returned to the supplier, recalculate the tax base for the year the OS was accepted for accounting, and, if necessary, pay additional tax and penalties, the same as when selling the OS.

In this article we will tell you what assets are fixed assets and how their purchase should be taken into account in the simplified tax system, and also consider the issues that most often arise in connection with the sale of such property. To make it clearer, we will look at examples.

First, let's define what fixed assets we are talking about. The very concept of “fixed assets” is taken from accounting, but it is actively used in the Tax Code and applies, among other things, to individual entrepreneurs, which are generally exempt from accounting.

Fixed assets are goods or property that are used in the activities of the enterprise (not for resale), their useful life is longer than a year, and they cost more than 100 thousand rubles. Until 2016, it cost more than 40 thousand rubles. For example, this is the premises in the property where your office or retail outlet is located, transport, office equipment, inventory, equipment, that is, this is all that is a means of labor and making a profit.

We write off the costs of purchasing fixed assets

If you apply the simplified tax system “Income”, you will not be able to write off expenses for fixed assets. Only firms using the simplified tax system “Income minus expenses” have the right to significantly reduce the tax base due to the costs of fixed assets.

In addition, the expense must be confirmed, economically justified and correspond to the list in Art. 346.16 of the Tax Code of the Russian Federation, the following mandatory conditions must be met:

• purchase costs must be paid in full;
• the fixed asset must be used in business activities;
• registered ownership, for example, if we are talking about buying a car or an office.

The need for such a serious purchase for a business must be able to be justified in the event of questions from tax authorities, otherwise the expense may be considered unlawful and, as a result, additional taxes, penalties and fines will be charged.

The fixed asset is written off at its original cost. It’s not difficult to determine, we simply add up all the actual acquisition costs:

• cost of fixed assets under the contract;
• consulting fees associated with the acquisition;
• customs duties and fees;
• state duty in connection with the acquisition;
• if purchased through an intermediary, then remuneration under the intermediary agreement.

Expenses for the purchase of fixed assets are written off in equal installments over one tax period (calendar year) and are taken into account on the last day of the quarter: March 31, June 30, September 30 and December 31. We begin to write off expenses in the quarter in which the last date falls: payment, commissioning or registration of ownership. It turns out that at the end of the year the fixed asset is fully taken into account in expenses.

Let's look at an example:

On March 25, 2019, we bought a car worth 900 thousand rubles and registered it with the traffic police on April 5, 2019.

Before registering with the traffic police, the car cannot be used, so we will reflect the first write-off in KUDiR on June 30, 2019 and take into account when calculating the advance payment for the simplified tax system for the six months of 300 thousand rubles (⅓ of 900,000). Then we make write-offs on September 30, 2019 in the amount of 300 thousand rubles and on December 31, 2016 in the amount of 300 thousand rubles.

If we bought a car in October 2019, and registered it with the traffic police in November 2019, then all 900 thousand rubles would be written off as expenses on December 31, 2019.

If a fixed asset was purchased before the registration of an individual entrepreneur and is used in business, can it be written off as an expense?

Although Tax code does not contain an unambiguous prohibition; regulatory authorities have repeatedly given clarifications on this matter in their letters. An entrepreneur does not have the right to include in expenses a fixed asset purchased before registering an individual entrepreneur. But when selling it, it is necessary to reflect the proceeds from the sale in the income of the simplified tax system and pay tax.

Selling a fixed asset too quickly is unprofitable

If you decide to sell a car, for example, which you use for transporting goods, and less than 3 years have passed since you started writing off its cost as expenses, then you will have some troubles. According to the law, the expenses that you previously took into account for its purchase will need to be completely excluded from the tax. You can only write off depreciation calculated over the period of use of the car. Accordingly, all this will lead to a recalculation of the tax for the period when the expenses were written off; it may be necessary to pay additional tax and submit an adjustment according to the simplified tax system return. If 3 years have passed, then these formalities do not need to be completed.

Such rules and a period of 3 years apply to all fixed assets with a useful life of up to 15 years. The useful life period has already been determined by Government decree, so you will just need to find your property in the classification.

For fixed assets with a useful life longer than 15 years, a period of 10 years applies from the date of write-off as expenses until sale. For example, when selling office space within 10 years, you will need to recalculate the tax and make adjustments for the year in which the expenses were written off.

After selling a fixed asset, do not forget to include the proceeds from the sale in the income of the simplified tax system and pay tax.

Our organization works on the simplified tax system with the object “income”. What is the procedure for accounting for fixed assets and what entries should be made?

Let’s say right away that since your organization uses the simplified tax system with the object “income,” it will not be possible to write off expenses associated with the purchase of fixed assets in tax accounting. The right to accounting for the purpose of determining the tax base of expenses incurred is exclusively available to taxpayers who have chosen the object “income reduced by the amount of expenses” (Article 346.18 of the Tax Code of the Russian Federation).

As for accounting, taxpayers using the simplified tax system are not exempt from accounting (Clause 2, Article 6 of Federal Law No. 402-FZ dated December 6, 2011 “On Accounting”). Therefore, general rules apply to them.

Thus, an asset is accepted for accounting as fixed assets if certain conditions are simultaneously met (clause 4 of PBU 6/01 “Accounting for fixed assets”). Firstly, the object must be intended for long-term (over 12 months) use in the production of products, in the performance of work or provision of services, for management needs, or for provision for a fee for temporary possession and use or for temporary use. Secondly, it must be capable of delivering economic benefits in the future. Thirdly, there are no plans to resell it. An important point: an asset for which all of the above conditions are met can be reflected in accounting and as part of inventories, but provided that its value does not exceed the limit independently determined by the organization in its accounting policies, but not more than 40,000 rub. per unit (clause 5 of PBU 6/01).

Fixed assets are accepted for accounting at historical cost, which recognizes the amount of the organization's actual costs for acquisition, construction and production, with the exception of VAT and other refundable taxes (except for cases provided for by the legislation of the Russian Federation) (clauses 7 and 8 of Article PBU 6/01 ). One of such cases is the use of “simplified”. After all, special regime employees are not VAT payers (clause 2 of Article 346.11 of the Tax Code of the Russian Federation) and, therefore, do not have the right to reimbursement of this tax. This means that the amount of VAT paid to the seller of the fixed asset is included in its original cost.

The cost of a fixed asset is repaid by calculating depreciation over the entire useful life of it (clause 18 of PBU 6/01). Accrual of depreciation charges for an item of fixed assets begins on the first day of the month following the month in which this item was accepted for accounting, and is carried out until full repayment the cost of this object or write-off of this object from accounting (clause 21 of PBU 6/01). An organization can choose and establish in its accounting policies one of three methods for calculating depreciation: linear, write-off of cost by the sum of the numbers of years of useful life or in proportion to the volume of products (works). The procedure for determining the annual amount of depreciation for each of the named methods is prescribed in paragraph 19 of PBU 6/01. It must be remembered that the depreciation method is established in relation to a group of homogeneous objects, and not for each of them separately.

The most common and easiest to use is the linear method. When using it, the annual amount of depreciation is determined based on the original cost of the fixed asset and the depreciation rate calculated based on its useful life.

We also note that the useful life is determined when an object is accepted for accounting based on the expected period of its use in accordance with the expected productivity or power, expected physical wear and tear, regulatory and other restrictions on its use (for example, the lease period) (clause 20 of PBU 6/01).

Example

A trade organization using the simplified tax system with the object “income” purchased and put into operation a refrigerated display case worth RUB 69,738 in January. (including VAT - 10,638 rubles). The useful life is six years (72 months). The depreciation method, which is enshrined in the company's accounting policy, is linear.

When purchasing refrigeration equipment, the following entries will be recorded in accounting:

Debit 08 Credit 60

- 59,100 rub. (69,738 rubles - 10,638 rubles) - the refrigerated display case was capitalized (excluding VAT);

Debit 19 Credit 60

- 10,638 rub. - VAT presented by the seller is taken into account;

Debit 08 Credit 19

- 10,638 rub. - VAT presented by the seller is included in the initial cost of the equipment;

Debit 01 Credit 08

- 69,738 rub. (RUB 59,100 + RUB 10,638) - the refrigerated display case is included in the organization’s fixed assets.

Let's calculate the amount of depreciation. To do this, we first determine the annual depreciation rate:

100%: 6 years = 16.67%.

The annual amount of depreciation charges will be:

RUB 69,738 x 16.67% = 11,625 rubles.

Now let's calculate the monthly depreciation amount:

RUB 11,625 : 12 months = 969 rub.

Thus, on the last day of each month, starting from the month following the month of putting refrigeration equipment into operation (starting from February), the organization must make the following posting:

Debit 44 Credit 02

- 969 rub. - depreciation has been calculated for refrigeration equipment.

The implementation of a fixed asset is a troublesome matter and raises many questions and problems. Problems can arise not only from a careless buyer, but most importantly from the tax authorities. Since it is necessary to remember that organizations using the simplified tax system take into account income from the sale of fixed assets, taking into account a number of features. The fact is that if the organization sells its operating system using the simplified tax system, it will have to recalculate its tax obligations. All this is discussed in this article.

In accordance with paragraph 4 of Art. 346.16 of the Tax Code of the Russian Federation, as well as Chapter 25 of the Tax Code of the Russian Federation, organizations using the simplified tax system include property that is recognized as depreciated as part of fixed assets.

Depreciated property, in turn, is recognized as an asset that meets the following criteria (Article 256 of the Tax Code of the Russian Federation):

1. useful life of more than 12 months;
2. the initial cost of the property in the current year is more than 100,000 rubles;
3. used to generate income;
4. owned by the taxpayer.

In accordance with paragraphs. 1 clause 3 art. 346.16 of the Tax Code of the Russian Federation, expenses incurred for the acquisition of fixed assets are taken into account as expenses from the moment of their commissioning. These expenses during the tax period are distributed in equal shares across reporting periods.

Expenses for the acquisition of fixed assets are reflected on the last day of the reporting (tax) period in the amount of amounts paid (clause 3 of Article 346.16 of the Tax Code of the Russian Federation). These expenses are taken into account only for fixed assets used in carrying out business activities (clause 4, clause 2, article 346.17 of the Tax Code of the Russian Federation).

It happens that a fixed asset is acquired before the transition to the simplified tax system; therefore, when transitioning to the simplified tax system, an organization can only take into account the residual value of the object as of the date of transition. The residual value is the difference between the price of the object and the amount of depreciation that has been charged. Acceptance of residual value depends on the useful life of the fixed asset.

If the useful life is three years, then the entire cost of the fixed asset is included in expenses during the first year of application of the simplified tax system and these expenses are distributed in equal shares among reporting periods during the tax period.

And if the useful life of the OS is from 3 to 15 years, then expenses are taken into account during the first three years of application of the simplified tax system, and in the first year 50% of the cost is included in expenses, in the second year - 30% of the cost and in the third year - 20% of the cost .

What remains are fixed assets with a useful life of over 15 years, in this case their cost is taken into account in expenses in equal shares for 10 years (clause 3, clause 3, article 346.16 of the Tax Code of the Russian Federation).

When deciding to sell a fixed asset from an organization that uses the simplified tax system with the object of taxation being income minus expenses, in some cases an obligation arises to adjust tax accounting. This depends on two indicators:

1. useful life of the object;
2. the moment of acquiring the OS, accepting the costs.

And if less than three years have passed since the cost of which was included in expenses, and if the useful life of the object is less than 15 years, or since the acquisition of fixed assets, which has passed less than 10 years - if the useful life of the object is more than 15 years, then the payer needs to recalculate tax base according to the simplified tax system, for the entire period from the moment the cost of the object is taken into account as expenses until the date of sale.

In accordance with paragraph. 14 clause 3 art. 346.16 and Art. 81 of the Tax Code of the Russian Federation, the “supervisor” will have to:

1. pay an additional amount of tax and penalties;
2. submit updated returns for previous periods.

But there are exceptions, so if three years have passed for objects with a useful life of up to 15 years, or ten years have passed for objects with a useful life of over 15 years, then there is no need to recalculate the size of the tax base.

Documentation of the recount

Fiscal officials recommend that the results of correcting expenses for tax (reporting) periods not be included in section. I and II books of income and expenses for the indicated previous tax periods(Letter of the Federal Tax Service of Russia N 02-6-10/233@).

Reflect accrued penalties on this certificate, as well as provide tax calculations.

The certificate must be attached to the books of income and expenses for tax periods - starting from the year in which the costs of acquiring the sold fixed asset were taken into account as expenses, and ending with the year preceding the year in which the fixed asset was sold.

Let's consider an example of recalculating the tax base during the early sale of fixed assets on the simplified tax system with the object Income minus Expenses.

Steel Nerves LLC adopts a simplified taxation system with the object of taxation being income minus expenses. In July 2015, the Company acquired a fixed asset worth RUB 400,000, with a useful life of 62 months. Acquisition costs are included in the costs of the simplified tax system in 2015 (in the third quarter of 2015 - 200,000 rubles and 200,000 rubles - in the fourth quarter of 2015). The organization decides to sell a fixed asset. The sale of the OS was formalized in September.

Thus, in the accounting of the organization:

1) Steel Nerves LLC excludes from 2015 expenses the costs of acquiring this property in an amount equal to the acquisition, i.e. RUB 400,000;

2) It is necessary to take into account in the expenses of the year of acquisition depreciation on this asset in the amount taken into account in the expenses of 2015 depreciation on fixed assets in the total amount of 32,257 rubles, including:

• in the third quarter of 2015 - 12,903 rubles. (RUB 400,000 x (1/62 x 100%) x 2 months);
• in the fourth quarter of 2015 - 19,354 rubles. (RUB 400,000 x (1/62 x 100%) x 3 months);

3) The organization needs to pay extra advance payment for 9 months of 2015, as well as tax for 2015 and penalties;

4) take into account in the tax base under the simplified tax system in 2016 the costs of depreciation of retired fixed assets for 9 months of 2016 (from January to September 2016), in the amount of 51,612 rubles. (RUB 400,000 x (1/62 x 100%) x 8 months).

Thus: when selling a fixed asset, the “executor” needs to include in the income the price of the sale of the fixed asset, and nothing will be written off as expenses, since the organization using the simplified tax system with the object Income minus expenses took into account these expenses in the year of commissioning or in the year of payment for this OS means (clause 3 of article 346.16 of the Tax Code of the Russian Federation). It must be remembered that these expenses will have to be recalculated, as evidenced by clause 3 of Art. 346.16 Tax Code of the Russian Federation. The financial department also adheres to this position in its letters (Letter of the Ministry of Finance dated July 29, 2016 N 03-11-06/2/44660, dated December 30, 2015 N 03-11-06/2/77822):

Costs are recalculated:

• if an asset with a useful life of up to 15 years inclusive is sold before the expiration of 3 years from the end of the year when its cost is included in expenses;
• if an OS with a useful life of more than 15 years is sold before the expiration of 10 years from the date of its acquisition.

In this case, it is necessary to exclude the cost of fixed assets, previously taken into account in expenses when calculating the “simplified” tax. For this fixed asset, it is also necessary to calculate depreciation in accordance with Chapter. 25 Tax Code, and include it in expenses. Calculate and pay tax under the simplified tax system, as well as penalties for the year (or years) when the costs of acquiring fixed assets were taken into account according to the rules of the simplified tax system. Submit updated returns for this year(s), as well as for all other years in which depreciation was included in expenses. The remaining cost of the fixed asset cannot be taken into account in expenses (Letter of the Ministry of Finance dated December 30, 2015 N 03-11-06/2/77822, Letter of the Ministry of Finance dated February 13, 2015 N 03-11-06/2/6557).

Accounting for fixed assets (FA) in 2016 changed significantly compared to 2015, but in 2017 no significant changes occurred. Only the residual value limit has changed. This is exactly what we will look at in our article today.

The basic procedure for reflecting expenses for the acquisition of fixed assets using the simplified tax system “income minus expenses”

So what is a primary remedy? Fixed assets in accounting (FA) are certain material objects that are used in the main activities of the enterprise. At the same time, objects should not change their shape and structure, must participate in the life of the enterprise for more than 1 year and cost more than 100 thousand rubles. The cost spent can be depreciated over a certain period (Article 256 of the Tax Code of the Russian Federation).

Accounting for fixed assets under the basic taxation system (OSNO) and under simplified system(USN) is quite different. So, those “simplified” people who chose the procedure for calculating “income” do not take into account any expenses (Article 346 of the Tax Code of the Russian Federation). Therefore, with such a taxation system, it will not be possible to reduce the tax by purchasing an operating system. This procedure does not mean at all that those who have chosen the simplified taxation system “income” can ignore fixed assets. In this case, you will still have to keep accounting records.

The residual value of an organization's fixed assets is very important when your organization wants to switch from the basic tax regime to the simplified one. The residual value threshold at which you can use the simplified taxation regime in 2017 is equal to 150 million rubles (Article 346 of the Tax Code of the Russian Federation). This residual value threshold is the same for both organizations and entrepreneurs.

The residual value is calculated according to accounting data. When selling a fixed asset, which is listed on the balance sheet of the enterprise from the “simplified people”, it is calculated as “income” in the usual manner. That is, when selling an OS, income is accrued and, naturally, you will have to pay a 6% tax on this income.

How do the “simplified” people organize fixed asset accounting using a different system - “income minus expenses”?

The procedure for accounting for fixed assets on the simplified tax system “income minus expenses” is prescribed in Article 346 of the Tax Code of the Russian Federation (clauses 3, 4).

The cost of OS when switching to the simplified tax system depends on when the OS were purchased. If this happened after the transition to the simplified tax system “income minus expenses” and the fixed assets were already purchased on this system, then the cost of the acquired fixed asset must be taken into account as expenses. And the cost itself is defined as the initial value and is applied to accounting precisely at this cost (Article 346 of the Tax Code of the Russian Federation). Do not forget that the transaction for the acquisition of fixed assets should be reflected in KUDiR (book of income and expenses).

But if fixed assets were acquired long before the transition to the simplified tax system, what happens in this case?

It all depends on which tax system you are switching from. If this is with OSNO, then the figure for accepting the fixed asset for accounting is the residual value of the fixed asset. That is, the difference between the purchase price and depreciation charges (Chapter 25 of the Tax Code of the Russian Federation). If the transition is from the Unified Agricultural Tax system, then acceptance for accounting also occurs at the residual value, but in this case the residual value is determined as of the date of transition to the Unified Agricultural Tax and the difference in expenses that were taken into account during the period of application of the special agricultural regime. If the transition to the simplified tax system occurs with UTII, then in this case the accounting also occurs at the residual value. In this case, the residual value is determined as the difference from the purchase amount and the depreciation write-off figure, in accordance with the application of UTII. When transferring the simplified tax system to “income”, the residual value is not determined. That is, the fixed asset will have to be accepted for accounting at the purchase price.

In what cases should expenses be recalculated if a fixed asset is sold?

In some cases, you will have to recalculate expenses when selling or purchasing an OS. Expenses will have to be restored if the fixed asset is sold before the expiration of 3 years from the date of accounting for the expenses for its acquisition. This condition applies if the useful life of the OS is up to 15 years. Until the expiration of 10 years from the date of accounting for the costs of its acquisition. This condition applies if the useful life of the fixed asset is more than 15 years. This condition applies when selling the OS to a simplified person.

In this case, a complete recalculation is made according to single tax for the entire time of use of this main tool. From the moment these expenses are taken into account until the moment of sale - Chapter 25 of the Tax Code of the Russian Federation tells us about this. In simple words, expenses accounted for according to the rules of the simplified tax system will need to be removed from the tax base and include depreciation expenses, which are calculated according to income tax. Additional amount The tax will have to be paid to the budget, but with penalties. For the relevant periods, the accountant should submit updated declarations (Article 346 of the Tax Code of the Russian Federation).

Algorithm of actions when selling OS on the simplified tax system:

1. The cost of the fixed asset included in expenses will need to be excluded from expenses completely. If the OS was put into operation, then these costs should also be excluded.
2. Expenses must include depreciation according to “profitable” rules. In this case, you can use both linear and non-linear methods of calculating depreciation. Tax recalculation must be done quarterly, this will affect penalties. As for the part of the fixed assets that was not further depreciated, this expense cannot be included in the base and the tax cannot be reduced.
3. After all the adjustments and calculations, it will turn out like this: expenses have decreased, but the tax base increased. During this period, it will be necessary to submit an updated declaration and pay additional tax and penalties. In subsequent years, expenses will increase and the tax base will decrease; in this case, there is no need to submit an adjustment return. All necessary adjustments must be made in the quarter of OS sales.
4. It will be enough to complete all calculations accounting certificate. It must be issued in two copies. Submit one along with an updated declaration - this will be an explanation for the Federal Tax Service, and leave the other in your organization. At the same time, there is no need to correct KUDiR for previous periods; it is enough to correct section 1 during the period of sale of the OS (column 5 of section 1 KUDiR).
5. You can calculate penalties using a special calculator in the “link” service.