1. Rules for registration of motor vehicles and trailers for them in the State Traffic Safety Inspectorate of the Ministry of Internal Affairs of Russia, approved. by order of the Ministry of Internal Affairs of Russia dated November 24, 2008 No. 1001.

2. Administrative regulations of the Ministry of Internal Affairs of Russia for the execution of the state function of registering motor vehicles and trailers for them, approved. by order of the Ministry of Internal Affairs of Russia dated November 24, 2008 No. 1001.

3. PBU 6/01 “Accounting for fixed assets”, approved.

by order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n.

4. Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7 “On approval of unified forms of primary accounting documentation for accounting of fixed assets.”

5. Guidelines for accounting of fixed assets, approved. by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n.

6. PBU 8/2010 “Estimated liabilities, contingent liabilities and contingent assets”, approved. by order of the Ministry of Finance of Russia dated December 13, 2010 No. 167n.

Registration with the traffic police

Vehicles are registered with the traffic police at the buyer’s location. Moreover, the company must take care of registration within a limited time (clause 4 of Rules 1):

Within 5 days after purchase or customs clearance - if the car was purchased on the territory of the traffic police department, where it must be registered;

During the validity period of the “TRANSIT” registration plate - if the car is being driven from the territory of another traffic police department.

If all documents are in order, then the registration process takes no more than three hours from the moment the application is received and confirmation of payment of the state fee. In cases where additional verification of documents by the traffic police department is required, registration may take up to 30 days (clause 25 of the Administrative Regulations 2).Just

KEEP IN MIND

The new owner of the car must receive the “TRANSIT” sign within 5 days after purchase, and it is valid for 20 days (clauses 33, 33.1 of the Rules1)

One way or another, it turns out that the period between buying a car and registering it with the traffic police can be almost two months. Of course, during this period the company is already using the car: first with the TRANSIT sign, and then, for example, on the territory of its enterprise.

When to take into account

The car will be used in production, for management needs or for rent;

The period of use exceeds 12 months or the normal operating cycle (if it is more than 12 months);

The organization does not intend to sell cars;

The car is capable of generating income in the future.

If, upon receipt of the car from the seller, all these conditions are met, the company is obliged to register it immediately, without waiting for registration with the traffic police. In this case, immediately at the time of acquisition, an act of acceptance and transfer of fixed assets (except for buildings and structures) is filled out in form No. OS-1.<Указания>According to this act, the car is accepted for registration and put into operation (

, approved

Resolution 4).

In this case the following wiring is done:

Dt 08 Kt 60 - the car is registered (based on the delivery note);

Dt 01 Kt 08 - the car is accepted for accounting as part of fixed assets (based on an act in form No. OS-1).

For a new fixed asset item, the accountant opens an inventory card (clause 12 of the Guidelines 5). For example, according to form No. OS-6 “Inventory card for recording a fixed asset object” (approved by Resolution 4).

If all documents are in order, then the registration process takes no more than three hours from the moment the application is received and confirmation of payment of the state fee. In cases where additional verification of documents by the traffic police department is required, registration may take up to 30 days (clause 25 of the Administrative Regulations 2).Property tax

The average value of property (clause 1 of Article 375 of the Tax Code of the Russian Federation), recognized as an object of taxation for the reporting period (clause 1 of Article 374 of the Tax Code of the Russian Federation), is determined as follows. The values ​​of the residual value are taken as of the 1st day of each month of the reporting period and the 1st day of the month following the reporting period. These values ​​are added up, the resulting amount is divided by the number of months in the reporting period, increased by one (clause 4 of Article 376 of the Tax Code of the Russian Federation).

Registration in the month of purchase. Tax officials may well rely on the authority of the Ministry of Finance. In the department's letters dated September 29, 2009 No. 03-05-05-04/61 and dated July 5, 2006 No. 03-06-01-04/138, officials explain that the actual costs of purchasing a car, which form its initial cost, include including state duty and fee for state technical inspection.

However, the Ministry of Finance avoided answering the question at what point a company should take a car into account as a fixed asset for property tax purposes.

In this case, it is logical to assume that the acceptance of the car for accounting will wait several days - until state registration is completed. After all, it is more profitable for the budget if the amount of the state duty for registering a vehicle and other possible payments are included in the initial cost of the object.

Registration later than the month of purchase. Companies should not delay too much in registering their property.

It is better to do this in the month of purchase, without waiting for registration. Otherwise, tax authorities will consider that the company is dragging its feet on increasing the tax base for property taxes.

Hence the risk of incurring tax penalties.

Therefore, if the company does not want to take risks, then the accountant can create an estimated liability for the amount of the future state duty, increasing the initial cost by its amount. According to the accounting rules, the company, in principle, is obliged to do this (clauses 4, 5, 8 PBU 8/2010 6).

Below is the wiring diagram.

In the month of car purchase:

Dt 08 Kt 60 - the car was capitalized;

Dt 08 Kt 96 - an estimated liability was created for the amount of the future state duty (accounting certificate);

Dt 01 Kt 08 - the car is accepted for accounting as part of fixed assets.

In the month of payment of state duty:

Dt 68 Kt 51 - state duty paid;

Dt 96 Kt 68 - state duty was charged on the date of registration.

Tax accounting Is it possible not to include the state duty in tax accounting in the initial cost and depreciate the car without waiting for registration? There is no direct answer in the legislation, but different approaches can be seen from the norms of the Tax Code of the Russian Federation.

If registration with the traffic police is considered an action to bring the car to operational condition, then the state fee for registration must be included in the initial cost. With this approach, before registering with the traffic police, it is impossible to depreciate the car in tax accounting.

Approach 2. The state duty is accounted for as another expense.

The state fee for registration with the traffic police is a federal fee (Article 13, Chapter 25.3 of the Tax Code of the Russian Federation). Therefore, in tax accounting it should be included in other expenses (subclause 1, clause 1, article 264 of the Tax Code of the Russian Federation). With this approach, the initial cost is formed long before the car is registered with the traffic police.

In favor of payers.

Let us note that quite recently the Russian Ministry of Finance and tax authorities adhered to approach 1 (letter of the Russian Ministry of Finance dated June 1, 2007 No. 03-03-06/2/101). However, taxpayers managed to prove the inconsistency of this approach and the legality of approach 2 (resolutions of the Federal Antimonopoly Service of the Ural District dated November 25, 2008 No. Ф09-8694/08-С3, dated January 30, 2008 No. Ф09-57/08-С3).

The successes of taxpayers in the courts probably influenced the position of the Russian Ministry of Finance. Thus, in letter dated June 13, 2012 No. 03-03-06/1/303, the financial department did not directly confirm the legality of tax depreciation of a car before registration with the traffic police, but indirectly allowed this possibility.

Interestingly, the letter drew a line between the registration of real estate rights and the registration of vehicles. Fixed assets, the rights to which are subject to state registration, are included in the corresponding depreciation group from the moment of the documented fact of filing documents for registration (clause 11 of Article 258 of the Tax Code of the Russian Federation). Meanwhile, ownership rights to real estate are subject to state registration (Articles 164, 223 of the Civil Code of the Russian Federation). Based on Art. 130 of the Civil Code of the Russian Federation, a motor vehicle is a movable thing. Its registration with the State Traffic Safety Inspectorate is not a registration of a transaction for the transfer of ownership.

Commissioning before registration

In the same letter dated June 13, 2012 No. 03-0306/1/303, the financiers made the following conclusion.

In particular, the courts examined a similar problem: is it possible to charge depreciation in tax accounting for communication facilities that have not received permission from the Ministry of Communications for commissioning.

The Presidium of the Supreme Arbitration Court of the Russian Federation put an end to it in Resolution No. 5600/07 dated September 18, 2007.

The judges concluded that for tax purposes, the necessary confirmation of the commissioning of objects is their acceptance for accounting on the basis of the acceptance and transfer certificate of fixed assets in the unified form No. OS-1. And that additional conditions imposed by regulatory legal acts in the field of state supervision do not entail changes in the procedure for accepting these objects for accounting. And they do not affect tax consequences.PRACTICAL

TAKE USE

If the state duty can equally be attributed to both the initial cost and other expenses, the company has the right to independently determine where exactly it will attribute these costs (clause 4 of Article 252 of the Tax Code of the Russian Federation).

1. Purchase of vehicles

When purchasing a vehicle under a sales contract, you must receive an invoice and a delivery note from the seller confirming the quantity, cost and fact of transfer of the purchased vehicle from the supplier.

Objects of fixed assets are accepted for accounting on the basis of the Act on the acceptance and transfer of an object of fixed assets (except for buildings, structures) (unified form N OS-1, approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 N 7), approved by the head of the organization. Based on this document, the organization’s accounting department opens an inventory card for the vehicle (unified form N OS-6).

In accordance with clause 5 of the Accounting Regulations “Accounting for Fixed Assets” PBU 6/01, approved by Order of the Ministry of Finance of Russia dated March 30, 2001 N 26n, vehicles are classified as fixed assets.

For accounting purposes, fixed assets are accounted for at their historical cost, which, in accordance with clause 8 of PBU 6/01, recognizes the amount of the organization’s actual costs for their acquisition, excluding VAT and other refundable taxes (except for cases provided for by the legislation of the Russian Federation).

The actual costs of purchasing a vehicle are the amount paid in accordance with the agreement concluded with the supplier, as well as the registration fee, state duties and other payments made in connection with the registration of the vehicle in the manner established by the legislation of the Russian Federation.

In addition, the initial cost of vehicles includes the organization’s costs of bringing them into a usable condition. These may include costs associated with the installation of additional equipment, car alarms, anti-corrosion treatment, etc.

According to clause 8 of PBU 6/01, the actual costs for the acquisition of fixed assets are determined (decreased or increased) taking into account the amount differences that arise in cases where payment is made in rubles in an amount equivalent to the amount in foreign currency (in conventional monetary units).

Actual costs associated with the acquisition of fixed assets, excluding VAT, are reflected in the debit of the capital investment account in correspondence with the settlement accounts:

Dt 08 "Investments in non-current assets" Kt 60 "Settlements with suppliers and contractors" - capital investments for the purchase of a company car are reflected.

The amount of VAT on a purchased passenger car is reflected by the entry:

Dt 19 "Value added tax on acquired assets" Kt 60 - the amount of VAT on the purchased car is taken into account.

Acceptance of fixed assets for accounting in accordance with clause 38 of the Guidelines for the accounting of fixed assets, approved by Order of the Ministry of Finance of Russia dated October 13, 2003 N 91n (hereinafter referred to as the Guidelines for the accounting of fixed assets), is carried out on the basis of an act approved by the head of the organization ( invoice) for acceptance and transfer of fixed assets, which is drawn up for each individual inventory item, and other documents, in particular confirming their state registration in cases established by law. Thus, until the car has passed state registration with the State Traffic Safety Inspectorate, it is listed in the organization’s accounting records in account 08 “Investments in non-current assets.”

The state registration of a motor vehicle with the State Traffic Safety Inspectorate is reflected in the following records:

Dt 08 Kt 76 "Settlements with various debtors and creditors" - the amount of the registration fee is reflected;

D-t 76 K-t 51 "Current accounts" - registration fee has been paid.

When accepting a fixed asset item for accounting, the actual costs recorded in the capital investment account are debited from the fixed asset account (clause 27 of the Guidelines for accounting for fixed assets):

Dt 01 "Fixed assets" Kt 08 - the transfer of vehicles into operation is reflected.

If the amount difference arises after the date the object was accepted for accounting on account 01, then the organization has every reason to attribute it to account 91 and take it into account as part of other income or expenses.

This conclusion was made on the basis of clause 14 of PBU 6/01, which, as a general rule, contains a ban on changing the value of fixed assets at which they are accepted for accounting.

A discrepancy between the initial accounting and tax values ​​of a motor vehicle leads to the fact that the depreciation amounts accrued in accounting will differ from the depreciation amounts accrued in tax accounting, even if the useful life and methods of calculating depreciation in accounting and tax accounting for this object will be identical.

This, in turn, leads to the formation of permanent and (or) temporary differences that are subject to accounting in accordance with the requirements of the Accounting Regulations “Accounting for income tax calculations” PBU 18/02, approved by order of the Ministry of Finance of Russia dated November 19, 2002 N 114n.

In accounting, the accrual of a deferred liability is reflected in the following entry:

Dt 68 "income tax" Dt 77.

In the future, the resulting taxable temporary difference will be gradually repaid as depreciation on the car is calculated.

For income tax purposes, the initial cost of a motor vehicle acquired under a purchase and sale agreement is determined as the sum of the costs of its acquisition, delivery and bringing it to a condition in which it is suitable for use, with the exception of amounts of taxes subject to deduction or taken into account as expenses in in accordance with paragraph 1 of Art. 257 of the Tax Code of the Russian Federation (TC RF).

Thus, the rules for forming the initial cost of a vehicle in accounting and tax accounting generally coincide. It should be taken into account that for a number of expenses, Chapter 25 of the Tax Code of the Russian Federation establishes a special accounting procedure, and such expenses, even if they are actually related to the purchase of a vehicle, must be taken into account for profit tax purposes in this special order.

According to clause 5.3 of the Methodological Recommendations for the application of Chapter 25 "Income Tax of Organizations" of Part Two of the Tax Code of the Russian Federation, approved by order of the Ministry of Taxes of Russia dated December 20, 2002 N BG-3-02/729 (hereinafter referred to as the Methodological Recommendations for the application of Chapter 25 of the Tax Code of the Russian Federation ), such expenses include:

Expenses that are not taken into account for tax purposes, for example, excess daily allowance (Article 270 of the Tax Code of the Russian Federation);

Expenses classified by Chapter 25 of the Tax Code of the Russian Federation as non-operating, for example, interest on borrowed funds or amount differences (Article 265 of the Tax Code of the Russian Federation);

Other expenses for which separate provisions of Chapter 25 of the Tax Code of the Russian Federation establish a special procedure for their recognition as a reduction in profit. The list of other expenses is given in subparagraphs 2-5 of paragraph 1 of Art. 253 Tax Code of the Russian Federation.

Article 171 of the Tax Code of the Russian Federation stipulates that from the total amount of VAT payable to the budget, the amounts of tax presented to the taxpayer and paid by him on the territory of the Russian Federation when purchasing goods (work, services) intended for carrying out production activities are subject to deduction. This write-off is carried out in full after the fixed asset item is accepted for accounting (clause 1 of Article 172 of the Tax Code of the Russian Federation).

There are no exceptions for company cars and minibuses; Therefore, the accountant has the right to make the following entries:

Dt 68 "Calculations for taxes and fees" Kt 19 - the amount of VAT on the purchased company vehicle has been submitted for credit.

Example 1.

In 2001, the organization purchased a passenger car for official purposes with an engine power of 90 hp. at a price of 236,000 rubles. (including VAT - 36,000 rubles). To register a car with the traffic police, the organization paid a registration fee of 1,000 rubles. All payments were made in cashless form. The following entries were made in accounting:

D-t 08 K-t 60 - 200,000 rub. - reflects the cost of purchasing a car;

D-t 19 K-t 60 - 36,000 rub. - VAT on the purchased passenger car is reflected;

Dt 08 Kt 71 "Settlements with accountable persons" - 1000 rub. - reflects the amounts paid for registration with the traffic police, issuance of license plates and similar expenses;

D-t 60 K-t 51 - 236,000 rub. - bills for the purchase of a car have been paid;

D-t 01 K-t 08 - 201,000 rub. - a passenger car was registered at its full original cost;

D-t 68 K-t 19 - 36,000 rub. - the amount of VAT on the purchase of a passenger car (after state registration) has been accepted for offset.

In accordance with Art. 223 of the Civil Code of the Russian Federation (Civil Code of the Russian Federation), registration of the purchased vehicle must be carried out at the time of transfer of ownership.

As practice shows, many accountants accept vehicles for accounting either in the absence of an acceptance certificate (Form N OS-1), or in its presence, but without linking the date of drawing up the act and the date of transfer of ownership, which also leads to unlawful reflection in balance sheet of property that is not the property of the organization. Often, the date of transfer of ownership of the purchased vehicle may be different than the moment of transfer of the car and the signing of the acceptance certificate by the parties.

2. Depreciation of vehicles

In accounting, depreciation of vehicles is calculated in accordance with the generally established procedure in accordance with the requirements of PBU 6/01.

When accepting a vehicle for accounting purposes, its useful life and the method of calculating depreciation are determined.

To determine the useful life of a vehicle purchased after January 1, 2002, the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation dated January 1, 2002 N 1, can be used (hereinafter referred to as the Classification).

The useful life established at the time the vehicle was accepted for registration is generally not subject to change.

There is only one exception to this rule: the useful life can be revised (increased) upon completion of the reconstruction or modernization of a vehicle, if, as a result of the work carried out, an improvement (increase) in the initially accepted standard indicators of its functioning is revealed.

For accounting purposes Depreciation of a vehicle can be calculated in one of four ways:

Linear;

By reducing balance method;

The method of writing off the cost by the sum of the numbers of years of useful life;

The method of writing off the cost is proportional to the volume of products (works).

There are no restrictions on the choice of one or another method of calculating depreciation by accounting legislation.

There is only one requirement: for a group of homogeneous objects, depreciation must be calculated in one way.

This means that if an organization has two cars, then they must be depreciated in one way: it is impossible, for example, to calculate depreciation for one car using the straight-line method, and for the second - using the reducing balance method.

For income tax purposes depreciation on the vehicle is calculated in the manner prescribed by Art. 258 and 259 of the Tax Code of the Russian Federation.

When accepting a vehicle for tax registration, it is first necessary to determine which depreciation group it belongs to in accordance with the Classification.

There are a total of 10 depreciation groups for tax purposes.

Having assigned a vehicle to a specific depreciation group, the organization independently selects any period of its useful life (in months) within the framework of the periods established for this depreciation group.

No additional justification for the choice of a particular service life adopted for an object within the terms established for the depreciation group is required (see Section 5.3 of the Methodological Recommendations for the Application of Chapter 25 of the Tax Code of the Russian Federation).

If an organization has not purchased a new vehicle, then it can determine the depreciation rate taking into account the useful life reduced by the number of months of operation of the object by the previous owners (clause 12 of Article 259 of the Tax Code of the Russian Federation).

In other words, depreciation charges can be calculated based on the remaining service life of the vehicle.

If the period of actual use by the previous owners turns out to be equal to or exceeds the useful life determined in accordance with the Classification, the organization has the right to independently determine the useful life of the vehicle, taking into account safety requirements and other factors.

Example 2.

The organization purchased a used car. The contractual cost of the car is 118,000 rubles (including VAT - 18,000 rubles). To register a car with the traffic police, the organization paid a registration fee of 1,000 rubles. The service life of the car from the previous owner is 2 years. The depreciation rate is 14.3%, the standard service life is 7 years.

The expected service life of the buyer will be 5 years; in this case, the annual amount of depreciation for the new owner of the car will be 20,200 rubles. [(100,000 rub. + 1,000 rub.) : 5 years], including monthly - 1,683 rub., or 20% per year.

In accounting, transactions for the acquisition of a used vehicle are reflected as follows:

D-t 08 K-t 60 - 100,000 rub. - reflects the cost of purchasing a passenger car under the contract;

D-t 19 K-t 60 - 18,000 rub. - VAT on the purchased passenger car is reflected;

D-t 08 K-t 76 - 1000 rub. - reflects the amounts paid for registration with the traffic police, passing a technical inspection and issuing license plates;

D-t 76 K-t 51 - 1000 rub. - bills related to registration with the traffic police have been paid;

D-t 60 K-t 51 - 118,000 rub. - bills related to the purchase of a car have been paid;

D-t 01 K-t 08 - 101,000 rub. - the purchased passenger car was capitalized at its full original cost (according to the unified form N OS-1);

D-t 68 K-t 19 - 18,000 rub. - the amount of VAT on the purchase of a passenger car is accepted for deduction.

Starting from the month following the month the vehicle was put into operation and until its cost is completely written off or disposed of, the accountant will make the following entries:

Dt 20 "Main production" Kt 02 "Depreciation of fixed assets" - 1683 rub. - depreciation has been calculated on the car for the current month.

Tax legislation, as well as accounting legislation, provides for the possibility of increasing the useful life of an object of fixed assets put into operation if, after reconstruction, modernization or technical re-equipment, the useful life of the object has increased.

For tax purposes, the useful life of an object can be increased only within the limits established for the depreciation group in which this fixed asset item is included.

The discrepancy between the rules of tax and accounting of fixed assets causes discrepancies in accounting and tax accounting data.

This, in turn, requires the organization to reflect in its financial statements the amount of permanent and temporary differences in accordance with the requirements of PBU 18/02.

3. Accounting for vehicle repairs

Restoration of the properties of fixed assets is carried out through repairs (current, medium, capital), as well as through reconstruction or modernization.

In accordance with current legislation, a major overhaul of motor vehicles is considered to be a type of repair that involves dismantling certain units, repairing basic and body parts and assemblies, replacing or restoring all worn parts and assemblies with new ones, assembling, adjusting and testing the units.

Please note that major repairs do not improve the technical characteristics of the vehicle.

Example 3.

The organization has a car on its balance sheet. During the overhaul of the car, spare parts worth RUB 94,400 were consumed. (including VAT - 14,400 rubles). The cost of car parts removed during repairs was 20,000 rubles. Repairs were carried out using economic methods. The wages of the workers who carried out the repairs, taxes associated with wages, and other expenses amounted to 5,000 rubles.

In accounting, transactions related to major repairs of a car are reflected in the following entries:

Kit 10 "Materials" Kit 60 - 80,000 rub. - new spare parts for the car were received;

D-t 19 K-t 60 - 14,400 rub. - VAT is reflected on new spare parts for the car;

D-t 60 K-t 51 - 94,400 rub. - reflects the amounts paid to the supplier for new spare parts;

D-t 68 K-t 19 - 14,400 rub. - the amount of VAT on the purchase of new spare parts is accepted for deduction;

D-t 20, 26 "General business expenses", 44 "Sales expenses" D-t 10 - 80,000 rub. - the cost of spare parts installed on the vehicle is written off;

D-t 20, 26, 44 K-t 69 “Calculations for social insurance and security”, 70 “Settlements with personnel for wages” - 5000 rub. - costs associated with car repairs are reflected;

Dt 10 Kt 91 "Other income and expenses" - 20,000 rub. - old spare parts have been capitalized.

Costs for the restoration of fixed assets are reflected in the accounting records of the reporting period to which they relate.

In the accounting and tax accounting of an organization, expenses for the repair of vehicles that are fixed assets are reflected in the generally established procedure under the article “Expenses for the repair of fixed assets.”

Spare parts purchased by an organization for the repair of vehicles are accounted for in account 10 "Materials", subaccount "Spare parts". The same subaccount records car tires in stock and turnover.

Car tires that are on wheels and in stock with a vehicle, included in its initial cost, are taken into account as part of fixed assets (account 01).

In accounting, the cost of repairing vehicles is an expense for ordinary activities. At the same time, regulatory documents governing the accounting of fixed assets allow organizations to choose one of three possible options for accounting for expenses for repairs of fixed assets:

1) the amount of actual repair costs can be fully included in current expenses (as a rule, expenses for ordinary activities) for the period in which they were incurred;

2) the organization can create a reserve for repairs of fixed assets;

3) accounting for repair costs can be carried out using a deferred expense account.

An organization can choose for accounting purposes any of the above methods of accounting for expenses for repairs of fixed assets based on the specifics of its activities, the structure and number of fixed assets, and the frequency of repairs.

The chosen method of accounting for repair costs must be recorded in the accounting policy governing the accounting procedures in this organization.

Example 4.

The organization carries out major car repairs in the amount of 236,000 rubles. (including VAT - 36,000 rubles).

In the accounting of the organization, operations for major car repairs are reflected as follows:

D-t 97 "Future expenses" D-t 60 - 200,000 rub. - reflects the cost of major car repairs;

D-t 19 K-t 60 - 36,000 rub. - VAT allocated for car repairs;

D-t 60 K-t 51 - 236,000 rub. - paid for car repair services;

D-t 68 K-t 19 - 36,000 rub. - the amount of VAT on car repairs is accepted for deduction.

The following postings are made monthly throughout the year:

D-t 44 K-t 97 - 16,667 rub. - vehicle repair costs are written off as distribution costs.

When creating a reserve for repairs, deductions are determined according to the book value of production assets and standard deductions approved by the organization in the prescribed manner.

In accounting, the creation of a reserve for repairs is reflected as follows:

D-t 20, 26, 44 K-t 96 “Reserves for future expenses” - monthly contributions to the reserve for repairs are reflected.

If a car that requires repairs or has been involved in a traffic accident needs to replace the cab, chassis, or engine, which are registered spare parts, the following must be taken into account:

- numbered spare parts must be reflected in accounting as part of fixed assets, regardless of their cost;

If the fixed asset accounting card does not indicate the cost of the above-mentioned license plates in the total cost of the car, then when replacing them at the end of their service life, it is necessary to obtain an expert opinion on their market value in order to correctly reflect the process of replacing worn-out license plates in accounting and tax reporting;

Upon receipt of an expert opinion, records are made in accounting for the disposal of license plates with the simultaneous acceptance for accounting of newly installed new license plates.

Chapter 25 of the Tax Code of the Russian Federation provides for two options for accounting for expenses for the repair of fixed assets for tax purposes (see Article 260 of the Tax Code of the Russian Federation):

1) expenses for the repair of fixed assets can be included in other expenses in the reporting (tax) period in which they were incurred, in the amount of actual expenses;

2) for upcoming repairs of fixed assets, a reserve can be formed to ensure equal inclusion of expenses for repairs of fixed assets over two or more tax periods.

The method chosen by the organization to account for expenses for the repair of fixed assets must be recorded in the order on accounting policies for tax purposes.

The amount of expenses for the repair of fixed assets is formed in tax accounting by summing up all expenses associated with repairs (cost of spare parts, consumables, labor costs, cost of work performed by third parties, etc.).

If the taxpayer does not create a reserve for the repair of fixed assets, then the amount of repair expenses generated during the current month is included in other expenses of the current reporting (tax) period.

4. Disposal of vehicles

If vehicle objects are unsuitable for further use, their restoration is impossible or ineffective, as well as to draw up documentation for the write-off of the above objects, a commission is created in the organization.

The results of the decision made by the commission are documented in the Act on the write-off of motor vehicles (unified form N OS-4a) indicating the data characterizing the object. If a vehicle is written off as a result of an accident, then a copy of the accident report is attached to the write-off report.

Based on the completed acts for the write-off of vehicles transferred to the accounting service of the organization, a note about disposal is made in the inventory card of the object.

In accounting, the write-off of fixed assets is reflected by attributing the result of this operation to the financial results of the organization (clause 82 of the Regulations on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 N 34n).

As for the VAT paid upon the purchase of a motor vehicle and reimbursed from the budget, it must be restored in the part relating to the residual value of the car, minus the amount of VAT attributable to the cost of capitalized spare parts. In the future, this difference is written off either from profit or from the insurance amount received.

5. Sale of vehicles

In accounting, transactions for the sale of vehicles accounted for as part of the organization's fixed assets are reflected in account 91 "Other income and expenses."

In this case, the selling organization has the obligation to calculate and pay VAT to the budget on the cost of the sold vehicle.

For profit tax purposes, income from the sale of a motor vehicle is reduced by its residual value, as well as by the amount of expenses associated with the sale (clause 1 of Article 268 of the Tax Code of the Russian Federation).

In this case, the residual value of the vehicle is determined on the basis of tax accounting data and may not coincide with accounting data (this is especially true for vehicles put into operation before January 1, 2002).

Therefore, the amount of profit (loss) received from the sale of a vehicle may not coincide in accounting and tax accounting.

In addition, Chapter 25 of the Tax Code of the Russian Federation provides for a special procedure for recognizing losses received from the sale of depreciable property.

The resulting loss is included in the taxpayer’s other expenses in equal shares during the period defined as the difference between the useful life of the sold object and the actual period of its operation until the moment of sale, including the month in which the object was sold (Clause 3, Article 268, Art. 323 of the Tax Code of the Russian Federation).

When selling depreciable fixed assets, there is a high probability of discrepancies between accounting and tax accounting data.

If an object is sold at a profit, then the amount of profit received in tax accounting may differ from the amount of profit identified in the accounting accounts.

This situation may arise if the residual value of the sold object in tax accounting does not coincide with the residual value according to accounting data.

A discrepancy between accounting and tax accounting data leads to the need to apply the provisions of PBU 18/02.

The most important thing is to correctly determine the reasons for the discrepancies between accounting and tax accounting data.

These reasons may be:

Discrepancy between the initial cost of vehicles in accounting and tax accounting;

Calculation of depreciation on an object in accounting and tax accounting in various ways;

Application of special coefficients when calculating depreciation in tax accounting.

Depending on the reasons for the discrepancy between the accounting and tax accounting data, the amount by which the accounting profit received from the sale of an item of fixed assets differs from the amount of tax profit can be qualified:

Like a permanent difference;

As repayment of a temporary taxable difference identified earlier at the time of acquisition of an object or in the process of calculating depreciation for this object;

As repayment of a deductible temporary difference identified earlier at the time of acquisition of an object or in the process of calculating depreciation for this object.

If an object is sold at a loss, then when the fixed asset is sold, a deductible temporary difference arises, leading to the formation of a deferred tax asset.

The deductible temporary difference arises in the period in which the sale took place.

The amount of the deductible temporary difference is equal to the amount of the loss identified in tax accounting, which is subject to write-off gradually over the remaining useful life of the sold object.

Subsequently, the deductible temporary difference is gradually repaid during the entire period of writing off the amount of the resulting loss in accordance with the requirements of clause 3 of Art. 268 Tax Code of the Russian Federation.

6. Accounting for fuels and lubricants

Accounting for fuel and lubricants is carried out on account 10 “Materials”, sub-account “Fuel”, only if they are initially intended for use within the organization, that is, for refueling your own vehicles.

To account for fuel and lubricants, it becomes necessary to open 10 subaccounts of the second, third and fourth orders to the account, for example:

account 10, sub-account "Fuel", sub-account "Fuels and lubricants in warehouse", sub-account "Gasoline", sub-account "Gasoline AI-96"

account 10, sub-account “Fuel”, sub-account “Gasoline AI-96”, sub-account “In stock”.

Organizations purchase fuel and lubricants in cash or by bank transfer.

For non-cash payments, supporting documents are a payment order and a receipt order (standard form N M-4, approved by Decree of the State Statistics Committee of Russia dated October 30, 1997 N 71a) for the posting of paid fuel, fuel coupons or a limit card.

In addition, obtaining fuel and lubricants is possible at gas stations with which organizations have agreements on refueling cars on a non-cash payment basis (both with and without issuing coupons for the right to refuel).

In the accounting records of an organization, non-cash payments for fuel and lubricants are reflected as follows:

Dt 10 subaccount "Fuel" Kt 60, 76 - the cost of fuel and lubricants was capitalized (reflection of the costs of delivery of fuel and lubricants by a third party; accrual of commission; other costs included in accordance with clause 6 of the Accounting Regulations “Accounting for Inventories” PBU 5/01, approved by order of the Ministry of Finance of Russia dated 09.06. 2001 N 44n, in the actual cost of fuel and lubricants);

D-t 19 K-t 60, 76 - reflects the amount of VAT on purchased fuels and lubricants.

When using accounts 15 "Procurement and acquisition of material assets" and 16 "Deviation in the cost of material assets", which should be enshrined in the accounting policy of the organization, transactions for the acquisition of fuel and lubricants are reflected as follows:

D-t 15 K-t 60, 76 - the actual cost of fuel and lubricants is reflected;

D-t 19 K-t 60, 76 - the amount of VAT is reflected;

D-t 10 K-t 15 - fuels and lubricants are capitalized at accounting prices accepted in the organization;

D-t 16 K-t 15 - the differences between the actual amounts of costs for the purchase of fuel and lubricants and accounting prices are taken into account

D-t 15 K-t 16.

When purchasing coupons for the right to refuel fuel or limit cards by bank transfer, the following transactions are made:

D-t 62 K-t 51 - the amounts are listed in the order of prepayment of coupons or limit cards;

Dt 50 "Cash" subaccount "Cash documents" Kt 60 - coupons received at the cash desk;

D-t 19 K-t 60 - VAT amounts on fuel and lubricants are reflected in the order of rights to purchase them using coupons or limit cards;

D-t 60 K-t 62 - advance payment for coupons is credited;

Dt 71 Kt 50 subaccount "Cash documents" - tickets were issued to the driver for reporting;

D-t 10 K-t 71 - a report on the waybill is reflected;

L-t 20 K-t 10 - expenses for fuel and lubricants are written off as expenses (in accordance with expense standards).

Most often, the purchase of fuel and lubricants is still carried out in cash. For this purpose, drivers are given appropriate funds on account.

When issuing funds for a report, the following requirements of current legislation must be taken into account:

- if there is a balance on the personal account of the accountable person, a new advance can be issued only upon submission of a report on the previous advance(s);

It is not allowed to issue funds to a person with whom the organization has not concluded an employment agreement (contract);

The organization must establish deadlines and procedures for reporting accountable amounts.

It is generally accepted that the amount of cash for the purchase of fuel to be issued on account is usually established based on the cost of average weekly fuel consumption, and when working in intercity or interregional traffic - based on the cost of fuel consumption to complete a production task.

When calculating the average weekly fuel consumption, the values ​​of the planned mileage, the linear fuel consumption standards approved by the organization, the current prices for fuel in a given area and in the territories of the route, the number of working days in a week, the amount of gas stations directly at the enterprise (if there are storage facilities, other conditions and refueling options).

The cost of fuel consumption when working on long-distance routes is calculated, in addition, taking into account the expected additional mileage associated with loading in the opposite direction or searching for cargo, redirecting cargo, a possible increase in mileage associated with unforeseen circumstances, in the amount of up to 15% of the total mileage along the route and so on.

In accounting, transactions for the issuance of cash on account for the purchase of fuel and lubricants are reflected as follows:

D-t 71 K-t 50 - cash was issued on account;

D-t 10 K-t 71 - fuels and lubricants are capitalized;

D-t 50 K-t 71 - the balance of accountable amounts is capitalized

D-t 71 K-t 50 - the amount of overexpenditure was issued from the cash register.

The concept of “fuel or lubricant consumption rate” in relation to road transport implies an established value for the rate of consumption of a given consumable during operation of a particular vehicle.

When establishing fuel consumption standards for motor vehicles, enterprises mainly use the regulatory and methodological materials given in the Standards for the consumption of fuels and lubricants in motor vehicles (R3112194-0366-03), approved by the Ministry of Transport of Russia on April 29, 2003.

The basic fuel and fuel consumption rates are established in accordance with the technical documentation for the vehicle. Road transport, climatic and other operational factors are taken into account using a number of correction factors, regulated in the form of percentage increases or decreases in the initial value of the norm.

The standards include the fuel consumption required to carry out the transport process. Fuel consumption for garage and other household needs not directly related to the technological process of transporting passengers and cargo is not included in the standards and is established separately.

In our opinion, the organization should approve by internal order fuel consumption standards for the winter and summer periods, calculated taking into account the need for official travel (due to the specifics of the organization’s activities) based on the approved standards of the Ministry of Transport of Russia.

In all cases, fuel consumption standards are adjusted depending on vehicle operating conditions through the use of increasing factors (their total expression), taking into account work in winter and summer, in areas above sea level, in quarries, during training driving, in cities with a population of over 0 .5 million people, etc., or reduction factors (their total expression), taking into account the nature of highways.

The application of coefficients (including additionally introduced ones) and the transfer from “winter” consumption standards to “summer” ones is carried out by order of the head of the enterprise.

Consumed fuels and lubricants are included in expenses when calculating income tax in accordance with the rules of Chapter 25 of the Tax Code of the Russian Federation.

Costs for the purchase of fuel and lubricants for cars used in the main activities of the organization relate to the material costs of the organization (subclause 5 of clause 1 of Article 254 of the Tax Code of the Russian Federation), and for company cars used in the management of the organization - to other costs associated with production and (or) implementation (subclause 11, clause 1, article 264 of the Code).

A necessary condition for including expenses for fuels and lubricants as a reduction in the tax base for income tax is the presence of correctly executed primary documents confirming the actual amounts for the purchase of fuels and lubricants and the production purposes of operating the vehicle (the operating mode of the vehicle, waybills, etc., formalized in the prescribed manner) .

7. Car tire accounting

Currently, the procedure for writing off car tires is regulated by the Instructions for accounting for income and expenses for ordinary activities in road transport, approved by Order of the Ministry of Transport of Russia dated June 24, 2003 N 153. In accordance with clauses 42, 43 of the above Instructions, the cost of materials is reflected in the cost of all purchased materials consumed during the maintenance of rolling stock and other technical means and devices (wiping, lubricating, paint and varnish, insulating, electrical, fastening materials, various mineral and organic oils), spare parts for the repair of rolling stock and other technical means, automobile tires. The costs of restoring wear and tear and repairing car tires are included in material costs in expenses for ordinary activities within the limits of standards approved by the Ministry of Transport of Russia, which is indicated in the accounting policies of the organization.

To properly organize the accounting of tires, it is necessary to keep in mind that car tires, tubes and rim tapes, depending on how they enter the organization, belong to different balance sheet items. Thus, car tires that come with a new car or trailer (on wheels and one spare set) are included in the cost of the car and are accounted for as part of fixed assets (on account 01). Tires supplied to enterprises to replace worn ones are recorded in account 10 “Materials”, subaccount “Spare parts”.

To determine the basis for transferring car tires into operation, it is necessary to establish for what purpose they will be used.

Tires can be transferred:

To replace worn-out or unusable ones for other reasons;

For seasonal change ("summer", "winter", "demi-season");

To replace worn seasonal ones.

Replacing tires that are worn out or have become unusable for other reasons can be considered as carrying out routine repairs (replacing worn parts) of a car, which is classified as a fixed asset. In this regard, in this case, you can be guided by the general rules governing the procedure for writing off as production costs and reversing the costs of repairing fixed assets.

If seasonal tires are issued, then their cost should be taken into account in account 10, section of analytical accounting “Car tires in operation.” The cost of seasonal tires that are worn out or become unusable for other reasons can be charged to production and distribution cost accounts.

8. Vehicle insurance

Vehicle insurance in the Russian Federation is carried out on the basis of property insurance contracts concluded in accordance with the requirements of the Civil Code of the Russian Federation, Law of the Russian Federation dated November 27, 1992 N 4015-1 "On the organization of insurance business in the Russian Federation", Federal Law dated April 25, 2002 N 40- Federal Law “On compulsory civil liability insurance of vehicle owners” (hereinafter referred to as Law No. 40-FZ), other federal laws, as well as by-laws.

Expenses of legal entities - owners of vehicles who have entered into a vehicle insurance agreement, by virtue of clause 11 of the Accounting Regulations "Expenses of the Organization" PBU 10/99, approved by Order of the Ministry of Finance of Russia dated 05/06/1999 N 33n, for accounting purposes are recognized as operating expenses .

In accounting, expenses incurred are reflected as follows:

D-t 97 K-t 51 - reflects the amount of the insurance premium paid under the concluded vehicle insurance contract;

D-t 20 (25, 26, 44) K-t 97 - the amount of insurance payments for the corresponding reporting period is expensed.

According to paragraph 2 of Art. 263 of the Tax Code of the Russian Federation, expenses for voluntary types of insurance are included for profit tax purposes as part of other expenses in the amount of actual expenses.

When using the accrual method, costs for vehicle insurance are recognized as an expense in the reporting (tax) period in which, under the terms of the agreement, the taxpayer transferred (issued from the cash desk) funds to pay insurance premiums (clause 2, article 318, clause 6 Article 272 of the Tax Code of the Russian Federation).

If the payment of the insurance premium is made as a one-time payment, then under contracts concluded for more than one reporting period, expenses are recognized evenly over the term of the contract.

When using the cash method, expenses are recognized at the time of payment (clause 3 of Article 273 of the Tax Code of the Russian Federation).

Insurance compensation received by the organization - the owner of the vehicle upon the occurrence of an insured event, by virtue of clause 9 of the Accounting Regulations “Income of the Organization” PBU 9/99, approved by Order of the Ministry of Finance of Russia dated 05/06/1999 N 32n, is recognized as part of extraordinary income:

D-t 51 K-t 91 - reflects the amount of insurance compensation paid by the insurer.

For profit tax purposes, the amount of received insurance compensation is recognized as non-operating income of the organization (Article 250 of the Tax Code of the Russian Federation).

Accounting for compulsory insurance costs is carried out in the same manner as for voluntary vehicle insurance.

Based on clause 2 of Art. 263 of the Tax Code of the Russian Federation, expenses for compulsory types of insurance (established by the legislation of the Russian Federation) are included in other expenses within the limits of insurance tariffs approved in accordance with the legislation of the Russian Federation and the requirements of international conventions.

Since the insurance rates under consideration are mandatory and approved by decree of the Government of the Russian Federation, the entire amount paid under the compulsory insurance agreement is recognized as an expense when calculating income tax. Since the term of this agreement is one year, according to clause 2 of Art. 318, paragraph 6 of Art. 272 of the Tax Code of the Russian Federation, recognition of expenses for it is carried out evenly during the validity period of the compulsory insurance contract.

If the organization uses the cash method, then expenses are recognized at the time of payment (clause 2 of Article 318, clause 3 of Article 273 of the Tax Code of the Russian Federation).

A car is no longer a luxury, but a means of transportation and transportation of goods. In many organizations, road transport is carried out using their own transport. Its quantity depends on the type of activity of the organization and is determined by production needs.

From time to time, every organization makes expensive purchases. In this case, the most profitable investment option is selected. There are many factors to consider when purchasing a vehicle.

Suppose the Jacqueline trading company expands its activities and opens another store. To deliver the goods, it was decided to purchase a Gazelle van. How to do it?

Firstly, You can buy a car with your own funds. However, if the price of a car is the same from different sellers, you need to take into account which of them is a VAT payer. It is better to buy a car from those who charge this tax. In this case, the state may partially compensate the enterprise’s expenses. In fact, the buyer reduces his debt to the budget by the amount of tax, which is approximately 16.67% of the total cost of the car.

If a company buys a car from a private person who is not an entrepreneur, it cannot receive a VAT deduction. Therefore, its price should be 83.33% of the market price.

By purchasing a car, an organization also reduces its income tax. (Depreciation is charged on the cost of vehicles, which reduces the tax base for income tax.)

Secondly, you can take out a loan or loan. At the same time, the organization does not pay its debts immediately, but after some time, therefore, the loan can bring considerable profit.

You have to pay for the funds you raise. But such payments are taken into account when taxing profits. In addition, an organization can invest its funds in production or trade, and this will allow it to receive additional profit.

The money is returned to the lender after some time, and by the time it is returned it will be partially worthless.

Third, truck is possible lease. In this case, the company will become its owner only after a period specified in the contract. Both the lessor and the lessee can take leased property into account on their balance sheet, only this condition must be immediately stipulated in the contract. Nevertheless, it is beneficial for companies to lease fixed assets. Depreciation on such a vehicle can be calculated three times faster. Depending on whose balance sheet the leased property is accounted for, both the lessor and the lessee can exercise this right. And leasing payments reduce the tax base for income tax.

Thus, to acquire a vehicle, you can use any option for purchasing it. In our opinion, it is most profitable to buy a vehicle under a leasing agreement. If this cannot be done, then it is advisable to take out a loan to purchase a car. And finally, if it is impossible to take out a loan, you will have to buy transport at your own expense.

You can rent a car. However, in this case, the company does not receive ownership of the car. In addition, rental costs may increase. This method should not be used by organizations that constantly need transport, but it is suitable for those who need a car from time to time. And again, it is much more profitable to rent from an organization that is a VAT payer.

We have listed the most common options. Now let's look at some of them in more detail from the point of view of accounting and tax accounting.

Purchasing a vehicle

The purchase of a vehicle, regardless of whether it is new or used, is carried out under a sales contract. The company manager will find the company where it is most profitable to purchase a car, and the driver will evaluate the technical data. Reflecting the purchase of a car in accounting is the task of an accountant.

When purchasing vehicles, the organization receives from the supplier an invoice and delivery note confirming the quantity, cost and fact of transfer of the purchased property, as well as technical documentation.

Accounting

A car purchased by an organization is accepted for accounting as an item of fixed assets (clause 5 of the Accounting Regulations “Accounting for Fixed Assets” PBU 6/01, approved by Order of the Ministry of Finance of the Russian Federation dated March 30, 2001 No. 26n; hereinafter referred to as PBU 6/01).

The initial cost of a car consists of the entire set of acquisition costs (clause 7 of PBU 06/01). Such costs, for example, could be:

• the amount paid in accordance with the contract to the seller;
• the amount paid for delivering the car to the organization;
• customs duties;
• intermediary fees;
• registration fees and other expenses associated with registration with the traffic police;
• other costs directly related to the purchase of a car.

The price of the car includes the cost of a spare wheel with a tire, tube and rim tape, as well as a set of tools.

All expenses for the purchase of a car are recorded in account 08 “Investments in non-current assets”.

The wiring associated with the purchase of a car will be as follows:

Debit of account 08, subaccount 4 “Purchase of fixed assets” Credit of account 60 - costs directly related to the purchase of a car are taken into account.

Then, when the company puts the car into operation, these expenses are written off to the debit of account 01 “Fixed assets”. In accounting, this operation is reflected as follows:

Debit account 01 Credit account 08 - the car is put into operation.

Acceptance of a car for accounting is carried out on the basis of a certificate of acceptance and transfer of fixed assets, approved by the head, drawn up in the OS-1 form. According to these documents, an inventory card for the car is opened in the accounting department of the organization in the OS-6 form. These forms were approved by Decree of the State Statistics Committee of January 21, 2003 No. 7.

The amount of VAT paid when purchasing a passenger car is subject to tax deduction in accordance with the generally established procedure (Articles 171–172 of the Tax Code of the Russian Federation).

In order to recover VAT, the following conditions must be met:

• the car has been registered;
• the purpose of purchasing a car is related to production activities or other operations subject to VAT, or for resale;
• The organization received from the seller an invoice for the purchased car, which indicated the amount of tax.

If the car is used to carry out activities that are not subject to VAT, then the amount of tax is not accepted for deduction, but increases the initial cost of the car (Article 170 of the Tax Code of the Russian Federation). This may be the case when the organization:

• exempted from the obligation of a VAT payer on the basis of Art. 145 Tax Code of the Russian Federation;
• operations carried out by the taxpayer are not subject to VAT on the basis of Art. 146 of the Tax Code of the Russian Federation or are not subject to this tax on the basis of Art. 149 Tax Code of the Russian Federation;
• sells its goods outside the Russian Federation (Article 148 of the Tax Code of the Russian Federation).

In accounting, VAT amounts are reflected as follows:

Debit account 19 Credit account 60 - based on the received invoice, VAT was taken into account on costs associated with the purchase of a car;

Debit of account 68 subaccount “Calculations for VAT” Credit of account 19 - the amount of VAT is presented for tax deduction.

It is quite possible that an organization that has sold its fixed asset will issue an invoice indicating VAT accrued not on the full cost of the vehicle, but only on a portion of this cost. This means that the previous owner accounted for this object at a cost that included “input” VAT.

In such cases, only the difference between the price of the property being sold and its residual value is taxed (clause 3 of Article 154 of the Tax Code of the Russian Federation). Moreover, VAT in this case is calculated as follows: first, the specified difference is multiplied by 18%, and then the result is divided by 118% (clause 4 of Article 164 of the Tax Code of the Russian Federation).

Example 1

In March 2008, Vereya LLC purchased a minibus for RUB 559,000. According to the selling organization, the residual value of the car was 500,000 rubles. including VAT.

When selling, the invoice indicated the amount of VAT in the amount of 9,000 rubles. ((559,000 – 500,000) × 18 / 118).

Vereya LLC will be able to accept the specified amount of VAT as a tax deduction. The initial cost of the car in accounting will be 550,000 rubles. (559,000 – 9000).

Registration with the traffic police

Having purchased a new car, the company must register it with the state traffic inspectorate. Otherwise, the vehicle will not be allowed on the road (Article 15 of the Federal Law of December 10, 1995 No. 196-FZ “On Road Safety”, Decree of the Government of the Russian Federation of August 12, 1994 No. 938 “On State Registration of Motor Vehicles” means and other types of self-propelled equipment on the territory of the Russian Federation").

The rules for registering cars with the traffic police are established by order of the Ministry of Internal Affairs of January 27, 2003 No. 59. Five days are allotted for it after purchasing the car or during the validity period of the “Transit” registration plate. If the company fails to meet this deadline, it may be fined from 1,000 to 3,000 rubles. (Article 19.22 of the Administrative Code). Demand to pay a fine in the amount of 100 to 300 rubles. They can also charge officials of the offending company.

Cars must be registered with the traffic police at the location of the organization. If the car was purchased for a branch or representative office, then it can be registered at the location of this division.

To register, vehicle owners are required to submit documents confirming payment of fees for the issuance and replacement of registration documents and vehicle passports (subclause “d” of clause 35 of the Rules).

The costs of registration with the traffic police are included by the organization in the actual costs of purchasing a car (clause 8 of PBU 06/01) and increase the initial cost of the vehicle in accounting. In addition to the state duty, the initial cost should also include the fee for conducting a state technical inspection, paid in connection with the purchase of a car (letter of the Ministry of Finance of the Russian Federation dated July 5, 2006 No. 03-06-01-04/138).

Since all cars are subject to state registration with the State Traffic Inspectorate, posting to the debit of account 01 must be done after such registration has been completed.

Example 2

In 2008, Valentin LLC purchased a new VAZ-21099 passenger car under a purchase and sale agreement. The cost of the car according to the agreement with the seller is 236,000 rubles, including VAT - 36,000 rubles. The services of a third-party organization that delivered the car cost 11,800 rubles, including VAT - 1,800 rubles.

The following entries were made in the accounting records of Valentin LLC:

Debit account 08 Credit account 60 - 200,000 rub. (236,000 – 36,000) - the car is registered on the organization’s balance sheet (excluding VAT);

Debit account 19-1 Credit account 60 - 6000 rub. - the amount of VAT according to the invoice is taken into account;

Debit account 60 Credit account 51 - 236,000 rub. - the seller's invoice has been paid;

Debit account 08-4 Credit account 76 - 10,000 rubles. (RUB 11,800 – 1,800) - costs for car delivery are reflected (excluding VAT);

Debit account 19-1 Credit account 76 - 1800 rub. - the amount of VAT on delivery costs is taken into account;

Debit account 76 Credit account 51 - 11,800 rub. - paid for car delivery services.

For registering a car with the traffic police (technical inspection, obtaining a vehicle registration certificate and license plates) 1000 rubles were paid.

Debit account 71 Credit account 50 - 1000 rub. - money was issued from the cash register to the accountable person to pay registration fees;

Debit account 08-4 Credit account 71 - 1000 rub. - the registration fee is taken into account in the book value of the car based on the advance report of the accountable person.

When the car is put into operation, it is necessary to make the following wiring:

Debit account 01 Credit account 08-4 - 211,000 rubles. (200,000 + 10,000 + 1000) - - the car is included in the organization’s fixed assets;

Debit of account 68 subaccount “VAT calculations” Credit of account 19 - 37,800 rubles. (36,000 + 1800) - tax deduction made.

Federal Law No. 40-FZ of April 25, 2002 “On compulsory civil liability insurance of vehicle owners” (hereinafter referred to as Federal Law No. 40-FZ) obliges enterprises with vehicles to insure the risk of their civil liability.

Civil liability insurance must be insured no later than in 5 days after the organization receives the right to own a vehicle (clause 2, article 4 of Federal Law No. 40-FZ). Otherwise, the car will not be allowed for technical inspection, will not be registered with the traffic police, and the organization will be fined 300 rubles. (Article 12.37 of the Code of Administrative Offenses of the Russian Federation). In addition, if the risk of liability of vehicle owners is not insured, then they compensate for the damage caused to the life, health or property of the victims at their own expense.

The amounts of expenses for compulsory and voluntary car insurance are not taken into account in its initial cost (letter of the Federal Tax Service for Moscow dated March 2, 2006 No. 20-12/16322).

An organization that has purchased a car for production (administrative) purposes has the right to take into account the costs of its compulsory and voluntary insurance (MTPL and CASCO) for profit tax purposes in the following order (letter of the Ministry of Finance of the Russian Federation dated September 7, 2005 No. 03-03- 02/74, letter of the Federal Tax Service of the Russian Federation dated April 18, 2005 No. 02-3-10/564-04, letter of the Federal Tax Service of the Russian Federation for Moscow dated August 1, 2007 No. 20-12/073169).

These expenses are included in other expenses within the limits of insurance rates approved in accordance with the legislation of the Russian Federation. If such tariffs are not approved, then compulsory insurance costs are included in other costs in the amount of actual costs.

If the taxpayer keeps records of income and expenses using the accrual method, then the costs of compulsory insurance are recognized as an expense in the reporting period in which funds were transferred to pay insurance premiums (clause 6 of Article 272 of the Tax Code of the Russian Federation). The terms of the insurance contract may provide for payment of the insurance premium in a one-time payment. If such an agreement is concluded for more than one reporting period, then compulsory insurance expenses are recognized evenly over the term of the agreement in proportion to the number of calendar days the agreement is valid in the reporting period.

Tax accounting of a purchased car

In tax accounting, the initial cost of a vehicle is defined as the amount of expenses for its acquisition, delivery and bringing it to a state in which it is suitable for use (clause 1 of Article 257 of the Tax Code of the Russian Federation).

According to experts from the Ministry of Finance of the Russian Federation, for tax purposes, the cost of paying state duty must be included in the initial cost of the car (letter of the Ministry of Finance of the Russian Federation dated December 15, 2006 No. 03-03-04/1/831). As a result, these costs will be written off as expenses that reduce the income of the current reporting (tax) period by calculating depreciation in the manner prescribed by Art. 259 of the Tax Code of the Russian Federation.

Example 3

In tax accounting, the initial cost of the car will be equal to the initial cost of this object in accounting and will be 211,000 rubles. (200,000 + 10,000 + 1000).

Use of an employee's personal car

Often, employees of enterprises use their car for business purposes for whatever reason. There are two ways to compensate an employee for the costs of operating a personal car: you can enter into a car rental agreement, or you can pay the employee compensation for using a personal car for business purposes.

Procedure for payment of compensation

Article 188 of the Labor Code of the Russian Federation establishes the employer’s obligation to compensate the employee for costs incurred by the latter when using personal property, including cars.

When paying compensation, you should be guided by the letter of the Ministry of Finance of the Russian Federation dated July 21, 1992 No. 57 “On the conditions for paying compensation to employees for the use of their personal cars for business trips.”

Monetary compensation is not due to all employees of the enterprise, but only to those employees whose work involves constant business travel. This could be, for example, a courier, a manager, a sales representative, an executive director, etc. The traveling work procedure should be enshrined in job descriptions. An example entry is given below.

The amount of compensation is determined by the head of the organization by agreement with the employee. As a rule, the amount of compensation depends on the intensity of use of the car used for business purposes and its brand. The compensation is assigned taking into account the fact that the employee must pay his expenses related to the purchase of gasoline, routine car repairs, etc. Therefore, if the employee receives compensation, he is not entitled to any additional money associated with paying for the costs of operating the car.

Compensation is calculated based on the order of the manager (letter of the Ministry of Finance of the Russian Federation No. July 21, 1992 No. 57). There is no standard form for such an order, so it is drawn up in any form. As a rule, the order indicates the surname, name, patronymic of the employee to whom compensation is assigned, his position and the monthly amount of compensation. An example of an order is given below.

In order to receive compensation, the employee must submit to the accounting department a notarized copy of the vehicle’s technical passport (letter of the Ministry of Finance of the Russian Federation dated November 16, 2006 No. 03-03-02/275, letter of the Federal Tax Service for Moscow dated February 22, 2007 No. 20 -12/016776).

Compensation is paid once a month. If the employee does not use the car (vacation, illness, business trip), then compensation cannot be paid.

Taxation of compensation for the use of a personal car

As we have already said, compensation can be paid in any amount. However, for tax purposes, the amount of compensation is normalized.

Subclause 11, clause 1, art. 264 of the Tax Code of the Russian Federation establishes that compensation for the use of personal cars for business trips is classified as other expenses. When taxing profits, these compensations are taken into account within the limits established by Decree of the Government of the Russian Federation of February 8, 2002 No. 92 and are valid from January 1, 2002.

The amount of compensation for the use of personal cars is not tied to specific brands of cars, but depends only on engine power.

If the engine volume is less than 2 liters, then the amount of compensation is 1200 rubles. per month. If the engine capacity is larger, the monthly compensation rate is 1,500 rubles. Employees who use motorcycles for business purposes are entitled to compensation of up to 600 rubles.

The procedure for taxation of compensation is presented in table. 1.

Table 1. Procedure for taxation of compensation for the use of a personal car

Accounting for compensation when calculating income tax

Compensation payments within the norms are taken into account as part of other expenses associated with production and sales (subclause 11, clause 1, article 264 of the Tax Code of the Russian Federation). An organization may pay compensation to an employee that exceeds the established standards. However, the excess amounts will not be taken into account when calculating income tax (clause 38 of Article 270 of the Tax Code of the Russian Federation).

It should also be taken into account that compensation payments for the use of a personal car are considered indirect expenses (clause 1 of Article 238 of the Tax Code of the Russian Federation). This means that they can be fully taken into account when calculating income tax in the same reporting period when the expenses are incurred.

In this case, you need to pay attention to the following. Compensations for the use of personal vehicles are recognized in accounting only after the money is handed over to the employee or transferred to a savings book (letter of the Federal Tax Service of the Russian Federation for Moscow dated September 14, 2006 No. 18-11/3/081350). This rule applies both to the cash method (clause 3 of Article 273 of the Tax Code of the Russian Federation) and to the accrual method (subclause 4 of clause 7 of Article 272 of the Tax Code of the Russian Federation). This makes compensation payments different from wages, which can be written off as expenses immediately after accrual (using the second method).

Example 4

In March 2008, an employee of the Berange LLC organization regularly made work trips in his VAZ-2107 car. The head of the organization ordered that the employee be compensated for his expenses by paying 1,500 rubles.

The engine capacity of the VAZ-2107 car is less than 2000 cm 3.

The compensation rate for this car is 1200 rubles. Therefore, 1,200 rubles are included in the expenses that are taken into account when calculating income tax. The rest are 300 rubles. Profits are not taken into account for tax purposes.

Note! The amount of compensation takes into account all costs of maintaining the vehicle, including fuel and lubricants, maintenance and routine repairs. Therefore, if an organization, in addition to compensation, pays the employee the cost of gasoline, then these expenses will not reduce taxable profit (letter of the Ministry of Finance of the Russian Federation dated May 16, 2005 No. 03-03-01-02/140, Ministry of Taxes of the Russian Federation dated June 2, 2004 No. 04 -2-06/419@, Federal Tax Service for Moscow dated February 22, 2007 No. 20-12/16776).

Accounting for compensation when calculating personal income tax and unified social tax

Compensations related to the taxpayer’s performance of labor duties are not subject to personal income tax (clause 3 of Article 217 of the Tax Code of the Russian Federation), but only if their amount does not exceed the standards established in accordance with the legislation of the Russian Federation. The Labor Code of the Russian Federation states that the amount of compensation payments is determined by written agreement of the parties to the employment contract.

Therefore, for the purposes of calculating personal income tax, the standard must be considered the amount of compensation established by the parties to the employment contract in the agreement on the use of the employee’s personal property. The Presidium of the Supreme Arbitration Court of the Russian Federation came to the same conclusion in its resolution dated January 30, 2007 No. 10627/06.

The authorities support this position, but only in relation to property that does not relate to cars and motorcycles.

The Tax Code of the Russian Federation does not establish special compensation standards for the use of personal transport for personal income tax purposes.

Therefore, according to experts from the Ministry of Finance of the Russian Federation, the organization should use for these purposes the norms of the organization’s expenses for the payment of compensation for the use of personal cars and motorcycles for business trips, approved by Decree of the Government of the Russian Federation of February 8, 2002 No. 92.

In other words, personal income tax should be withheld from the amount of compensation that exceeds the standard established by the specified document (letter of the Ministry of Finance of the Russian Federation dated December 24, 2007 No. 03-11-04/3/513, dated March 26, 2007 No. 03-04- 06-01/84, dated December 29, 2006 No. 03-05-02-04/192, dated March 2, 2006 No. 03-05-01-04/43).

The tax authorities adhere to a similar position (letter of the Federal Tax Service for Moscow dated August 28, 2007 No. 28-17/1269, dated September 18, 2007 No. 18-11/3/088756, dated February 21, 2007 No. 28- 11/4115).

Compensation amounts are not subject to UST, regardless of whether they are paid within the limits of the norms or in excess of the norms. Compensations within the limits of the norms are exempt from payment of unified social tax in accordance with paragraph 1 of Art. 238 Tax Code of the Russian Federation. And excess compensation is not taxed, since they are not taken into account when taxing profits (clause 3 of Article 236 of the Tax Code of the Russian Federation).

Insurance contributions for compulsory pension insurance are also not calculated from compensation, since the tax base under the Unified Social Tax and the calculation base for pension contributions are the same. This provision is established in paragraph 2 of Art. 10 of the Federal Law of December 15, 2001 No. 167-FZ “On compulsory pension insurance in the Russian Federation”).

Insurance contributions for compulsory social insurance against industrial accidents and occupational diseases are also not charged on amounts paid to the employee to reimburse expenses. This follows from:

clause 10 of the List of payments for which insurance premiums are not charged to the Federal Social Insurance Fund of the Russian Federation, approved by Decree of the Government of the Russian Federation of July 7, 1999 No. 765;

clause 4 of the Rules for the accrual, accounting and expenditure of funds for the implementation of compulsory social insurance against accidents at work and occupational diseases, approved by Decree of the Government of the Russian Federation of March 2, 2000 No. 184.

Example 5

Let's use the conditions of the previous example.

For the amount of compensation that exceeds the established norms, personal income tax is charged, as well as contributions for insurance against industrial accidents and occupational diseases. The tariff for contributions is 0.2.

When paying compensation for March 2008, the following entries were made in the accounting records of Berange LLC:

Debit account 26 Credit account 73 - 1500 rub. - compensation was accrued for the use of a personal car for business purposes;

Debit of account 73 Credit of account 68 subaccount “Personal Income Tax Payments” - 39 rubles. (300 × 13%) - personal income tax withheld;

Debit account 26 Credit account 69-11 - 0.6 rub. (300 × 0.2%) - a premium has been charged for insurance against industrial accidents and occupational diseases;

Debit account 73 Credit account 50 - 1461 rub. (1500 – 39 rubles) - compensation was paid for the use of a personal car in March 2008.

O.A. Kurbangaleeva,
expert consultant on accounting and taxation

Primary accounting documents are accepted for accounting if they contain the mandatory details specified in Part 2 of Art. 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” (hereinafter referred to as Law No. 402-FZ). The forms of primary accounting documents are approved by the head of the economic entity, and developed by the person entrusted with accounting (Part 4, Article 9 of Law No. 402-FZ).

Law No. 402-FZ does not provide for the mandatory use of documents contained in albums of unified forms, but when developing their own primary accounting documents, organizations can use unified forms approved by the State Statistics Committee of the Russian Federation as a model. In this case, you can use the rules for preparing documents given in GOST R 6.30-2003 (see also information from the Ministry of Finance of the Russian Federation dated December 4, 2012 No. PZ-10/2012).

Accounting for fixed assets is carried out in accordance with the Accounting Regulations “Accounting for Fixed Assets” PBU 6/01 (hereinafter referred to as PBU 6/01), Guidelines for Accounting for Fixed Assets, approved. by order of the Ministry of Finance of the Russian Federation dated October 13, 2003 No. 91n (hereinafter referred to as the Guidelines), and the Chart of Accounts for the accounting of financial and economic activities of organizations, approved. by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n (hereinafter referred to as the Chart of Accounts).

The cost of an item of fixed assets (hereinafter referred to as fixed assets), which is retired or is not capable of bringing economic benefits (income) to the organization in the future, is subject to write-off from accounting (clause 29 of PBU 6/01). Disposal of an asset takes place, in particular, in cases of its sale.

The decision to write off an asset is made by a commission created for these purposes and is documented in an act for write-off of an asset indicating data characterizing the asset (date of acceptance of the asset for accounting, year of manufacture or construction, time of commissioning, useful life, initial cost and the amount of accrued depreciation, revaluations, repairs, reasons for disposal with their justification, condition of main parts, parts, assemblies, structural elements) (clauses 77, 78 of the Methodological Instructions). The unified form No. OS-4a, approved, can be taken as the basis for developing an act for decommissioning a car. Resolution of the State Statistics Committee of the Russian Federation dated January 21, 2003 No. 7.

Based on the executed write-off act, handed over to the accounting service of the organization, in the inventory card (inventory book) (unified forms No. OS-6, No. OS-6a, No. OS-6b can be taken as a basis), a note is made about the disposal of the asset. The corresponding entries on the disposal of an asset are also made in a document opened at its location (clause 80 of the Methodological Instructions). The following entries are made in accounting:

Debit 01, subaccount "Retirement of fixed assets" Credit 01, subaccount "Fixed assets in operation"

The original cost of the car has been written off;

Debit 02 Credit 01, subaccount "Retirement of fixed assets"

The amount of accrued depreciation is written off.

Russian legislation does not provide for any special rules for the transfer of ownership of cars and does not require state registration of this fact. In general, the date of transfer of ownership of a car sold under a purchase and sale agreement will be the date of its transfer to the buyer. The parties have the right to determine in the contract a different procedure for transferring ownership of the car to the buyer (for example, upon payment).

The transfer of an OS object into the ownership of other persons is formalized by an act of acceptance and transfer of an OS object (clause 81 of the Methodological Instructions), on the basis of which a corresponding entry is made in the inventory card of the transferred OS object. The unified form No. OS-1, approved, can be taken as the basis for the form of the transfer and acceptance certificate. Resolution of the State Statistics Committee of the Russian Federation dated January 21, 2003 No. 7, which provides for mandatory fields “Recipient Organization” and “Deliver Organization”. If the OS is transferred to an individual, appropriate changes must be made to the specified form.

Income and expenses from the sale of used fixed assets, regardless of the type of activity performed, are recognized on the basis of clause 7 of PBU 9/99 “Income of the organization” and clause 11 of PBU 10/99 “Expenses of the organization” as part of other income and expenses and are reflected in the accounting records under account 91 “Other income and expenses” in the reporting period to which they relate, i.e. in the period of their sale (clause 31 of PBU 6/01):

Debit 62 Credit 91, subaccount "Other income"

The sales price reflects the income from the sale of the car;

Debit 91, subaccount "Other expenses" Credit 68, subaccount "VAT calculations"

VAT on the sold fixed asset is reflected (from the cost of sale);

Debit 91, subaccount "Other expenses" Credit 01, subaccount "Retirement of fixed assets"

The residual value of the asset has been written off;

Debit 99 "Profits and losses" (Credit 91, subaccount "Balance of other income and expenses") Credit 91, subaccount "Balance of other income and expenses" (99 "Profits and losses")

The financial result (loss or profit) from the sale of an asset has been identified.

For the purpose of confirming the fact of transfer of goods to the buyer, the seller has the right to demand a receipt from him (clause 2 of Article 408 of the Civil Code of the Russian Federation), the requirements for the content of which are determined by the parties independently. Unless otherwise provided by the purchase and sale agreement, the seller is obliged, simultaneously with the transfer of the thing, to transfer to the buyer its accessories, as well as documents related to it (registration certificate, operating instructions, etc.), provided for by law, other legal acts or agreement (clause 2 Art. 456 of the Civil Code of the Russian Federation).

The texts of the documents mentioned in the experts’ response can be found in the legal reference system GUARANTEE .

Khvorost Dina Viktorovna, leading expert consultant at PRAVOVEST

Buying a car comes with many challenges. This includes registration with the State Traffic Safety Inspectorate, compulsory civil liability insurance (MTPL), and installation of an alarm system. Today we will talk about the procedure for reflecting the costs of purchasing a car in accounting and tax accounting.

Initial cost

In accounting and tax accounting, a car is classified as a fixed asset. In accounting, the initial cost of a car consists of the actual costs of the organization for its acquisition, excluding VAT and other refundable taxes (except for cases provided for by the legislation of the Russian Federation). Expenses included in the initial cost of the acquired fixed asset are collected on account 08 “Investments in non-current assets” (sub-account “Acquisition of fixed assets”).

In tax accounting according to clause 1 of Art. 257 of the Tax Code of the Russian Federation, the initial cost of a fixed asset is defined as the sum of expenses for its acquisition, construction, production, delivery and bringing it to a state in which it is suitable for use, with the exception of VAT and excise taxes (except for cases provided for by the Tax Code).

In most cases, the initial cost of the car in accounting and tax accounting is the same. The exception is interest on borrowed funds (clause 2, clause 1, article 256 of the Tax Code of the Russian Federation), as well as amount differences (clause 5.1, clause 1, article 265 of the Tax Code of the Russian Federation), which are not included in the initial tax value and are recognized as non-operating expenses. The issue of including the registration fee with the traffic police in the initial cost of the car will be discussed below.

The generated initial cost of the car, confirmed by correctly executed documents, is reflected in account 01 “Fixed Assets”.

Without registering a vehicle in the prescribed manner with the State Traffic Safety Inspectorate, operating the vehicle on the roads is prohibited.

In accordance with clause 3 of the Decree of the Government of the Russian Federation of August 12, 1994 No. 938 “On state registration of motor vehicles and other types of self-propelled equipment on the territory of the Russian Federation,” owners of vehicles or persons on behalf of the owners who own, use or legally dispose of vehicles, are obliged to register them in the prescribed manner or change their registration data with the traffic police. Do this during the validity period of the “Transit” registration plate or within 5 days after the acquisition, customs clearance, deregistration of vehicles, replacement of license plate units or the occurrence of other circumstances requiring a change in registration data. Consequently, if a car is not purchased for resale and it is expected to participate in road traffic, then the organization is obliged to register the vehicle with the traffic police.

However, registration of a car is not a prerequisite for accepting an asset for accounting as an item of fixed assets. Moreover, the car can actually be used for a certain period of time (during the validity period of the “Transit” registration plate) without registration. Therefore, according to the author, in order to register a car on account 01, you do not need to wait until it is registered with the traffic police. This fact is important for calculating property tax if the purchase of a car and its registration were carried out in different reporting (tax) periods (for example, they purchased a car in December, but registered it only in January).

On the other hand, one cannot fail to take into account another point of view, according to which, before registering a vehicle with the traffic police, the car does not meet all the conditions for recognition as a fixed asset, since it is not ready for use and cannot bring economic benefits.

1. The question of the date of acceptance of the car for registration is important for obtaining the right to a tax deduction for VAT. Input VAT on a purchased car is accepted for deduction only after the fixed asset is reflected in account 01, subject to the conditions established by Art. 171, 172 of the Tax Code of the Russian Federation, namely:
2. VAT is presented on the territory of the Russian Federation or paid when importing goods into the territory of the Russian Federation;
3. the car was purchased to carry out transactions subject to VAT;

If an organization accepts VAT as a deduction before registering a vehicle with the State Traffic Safety Inspectorate, there is a risk that the tax authorities will refuse the deduction. Judicial practice on this issue has developed in favor of taxpayers, but in order to avoid a dispute with regulatory authorities, it is better to still accept VAT as a deduction after registering the car with the traffic police.

In addition, without disputes with the tax authorities, in tax accounting the car is included in the depreciable property only after commissioning, which is possible only after the registration of the vehicle with the traffic police is completed. Therefore, in accounting, it will be advisable to accept a car for accounting after its timely registration (Letter of the Office of the Ministry of Science of the Russian Federation for Moscow dated May 12, 2004 No. 26-12/32341.

Since the situation regarding the moment of accepting a car for accounting as an object of fixed assets is not regulated by law, the organization should define this issue in its accounting policies for accounting purposes.

When accepting a car for registration, you need to draw up an OS-1 act on the acceptance and transfer of fixed assets and open an inventory card in the OS-6 form, approved. Resolution of the State Statistics Committee of the Russian Federation dated January 21, 2003 No. 7 “On approval of unified forms of primary accounting documentation for accounting of fixed assets.”

Registering a car with the traffic police

As already mentioned, the organization must register it with the State Traffic Safety Inspectorate of the Ministry of Internal Affairs of Russia within five days after purchasing the car. For state registration of vehicles and other registration actions with vehicles, payment of a state fee is provided in the following amount: - for issuing state registration plates for vehicles - 400 rubles; – for issuing state registration plates for motor vehicles and trailers – 200 rubles; – for issuing a vehicle passport – 100 rubles; – for issuing a vehicle registration certificate – 100 rubles. After registration, the organization receives a vehicle registration certificate, state license plates, and a technical passport of the vehicle with a state registration mark.

In accounting, the costs of registration with the traffic police will be attributed to the increase in the initial cost of the fixed asset. However, this will only happen if payments are made before the car is accepted for accounting on account 01.

There are two points of view on the issue of reflecting such expenses in tax accounting. According to the tax authorities, the initial cost of a fixed asset should be determined as the amount of expenses for its acquisition, construction, production, delivery and bringing it to a state in which this fixed asset is suitable for use. But, since a car cannot be allowed to participate in road traffic without registration with the traffic police, payments for such registration form the initial cost of the car and represent costs associated with bringing the fixed asset to a condition in which it is suitable for use.

The Ministry of Finance of the Russian Federation adheres to a different one, based on the provisions of paragraphs. 1 clause 1 art. 264 of the Tax Code of the Russian Federation, points of view: other expenses associated with production and sales include the amounts of taxes and fees accrued in the manner established by the Tax Code. State duty refers to federal taxes (Clause 10, Article 13 of the Tax Code of the Russian Federation), and the costs of its payment are included in other costs associated with the sale.

So, both positions are based on the norms of the Tax Code, in paragraph 4 of Art. 252 of which it is stated that if some expenses with equal grounds can be attributed simultaneously to several groups of expenses, then the taxpayer has the right to independently determine which group he will assign such expenses to.

This means that taxpayers have the right to decide for themselves whether to include the fee for registration with the traffic police in the initial cost of the car or take it into account as part of other expenses. They must consolidate their choice in accounting policies for tax purposes.

But it should be taken into account that if an organization in tax accounting decides to attribute the state fee for registration to other expenses, and in accounting includes these amounts in the initial cost of a fixed asset, then temporary differences will arise in accounting in accordance with the Accounting Regulations “Accounting” income tax expenses" (PBU 18/02), approved. By Order of the Ministry of Finance of the Russian Federation dated November 19, 2002 No. 114n.

Depreciation

Since a car is recognized as a fixed asset in both accounting and tax accounting, its value is repaid through depreciation. When accepting vehicles for accounting, the accountant must, based on the expected life of the vehicle and the expected physical wear and tear, establish its useful life, as well as the method of calculating depreciation. The 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.

Depreciation for tax accounting purposes is calculated in the manner prescribed by Art. 256–258 Tax Code of the Russian Federation. The accountant must determine the useful life, taking into account the terms established by the Classification of fixed assets included in depreciation funds, approved. Decree of the Government of the Russian Federation dated January 1, 2002 No. 1.

To avoid differences between tax and accounting accounting, in the latter case, you can also use this Classification to determine the useful life of the car.

Depreciation in tax accounting begins on the first day of the month following the month in which this object was put into operation (clause 2 of Article 259 of the Tax Code of the Russian Federation). Example

In September 2006, the company bought a car worth 236,000 rubles. (including VAT - 36,000 rubles). According to this Classification, passenger cars belong to the third depreciation group with a useful life of over 3 years up to 5 years inclusive. The organization has established a useful life for accounting and tax accounting purposes as 5 years, or 60 months. (5 years x 12 months = 60 months). Depreciation in both tax and accounting is calculated using the straight-line method.

The organization paid 600 rubles for registration with the traffic police.

The car was put into operation in September (the month of purchase). At the same time, all conditions for deducting VAT were met.

The depreciation rate per month will be:

1/60 x 100 = 1.67%.

In September, the organization reflected the following transactions in its accounting: Debit 08-4 Credit 60

– 200,000 rub. – cost of the car without VAT. Debit 19-1 Credit 60

– 36,000 rub. – input VAT on the purchased car. Debit 71 Credit 50

– 600 rub. – funds were given to the employee to register the car with the traffic police. Debit 08-4 Credit 71

– 600 rub. – the amount of registration with the traffic police is taken into account in the initial cost.– 200,600 rub. (200,000 + 600) rub. – the car is accepted for accounting as a fixed asset at its original cost.

Debit 68 subaccount “VAT calculations” Credit 19– 36,000 rub. – the amount of VAT on the purchased car has been accepted for deduction.

Starting from October, the amount of monthly depreciation for accounting will be 3350 rubles. (RUB 200,600 x 1.67%).

Debit 20 (25, 26, 44) Credit 02– 3350 rub. – monthly depreciation on the car has been calculated.

Let's determine the amount of monthly depreciation in tax accounting:

1. If the initial cost of the car in accounting and tax accounting is the same, that is, the amount of the state fee for registration with the traffic police was included in the initial cost, then the amount of monthly depreciation in tax accounting is also 3,350 rubles.

2. If the state fee for registering a car in tax accounting is included in other expenses, then the initial cost of the car is 200,000 rubles, and the amount of monthly depreciation is 3,340 rubles. (200,000 x 1.67%).

In September, a taxable temporary difference in the amount of state duty (600 rubles) and a deferred tax liability in the amount of 144 rubles arise in the organization’s accounting. (600 rub. x 24%). The deferred tax liability is reduced monthly from the beginning of tax depreciation (from October for 60 months) in the amount of 2.4 rubles. (3350 rub. – 3340 rub. x 24%).

The following entries should be made in accounting:

Debit 68-1 Credit 77– 144 rub. – deferred tax liability is reflected (September).

Debit 77 Credit 68-1– 2.4 rub. – the repayment of deferred tax liability is reflected (monthly from October).

Something to remember! If the organization purchased an expensive passenger car worth more than 300,000 rubles. or a passenger minibus at a price exceeding 400,000 rubles, then the basic depreciation rate will be applied with a reduction factor of 0.5 (clause 9 of Article 259 of the Tax Code of the Russian Federation). In this case, provided that the organization is guided by PBU 18/02, the use of a reduction factor of 0.5 in tax accounting leads to temporary differences.

From January 1, 2006 in Art. 259 of the Tax Code of the Russian Federation, a new norm has appeared, according to which the taxpayer, when purchasing a fixed asset, has the right to include in the expenses of the reporting (tax) period no more than 10 percent of the original cost of fixed assets (with the exception of fixed assets received free of charge). But, in order for an organization to apply this rule, this provision must be fixed in the accounting policy for tax purposes. These costs are recognized as expenses as depreciation expenses. However, the application of this norm in tax accounting also leads to the formation of temporary differences in accordance with PBU 18/02.

Car insurance

When purchasing a car, an organization must take out insurance for the vehicle. Concluding a contract for compulsory civil liability insurance is mandatory. All other types of insurance are voluntary. However, when purchasing an expensive car, an organization often insures its property against theft, damage, etc.

Mandatory civil liability insurance

The organization is obliged to insure its civil liability no later than 5 days from the date of ownership. Insurance rates for compulsory insurance are established by Decree of the Government of the Russian Federation dated December 8, 2005 No. 739. These amounts will not be included in the initial cost of the car.

In tax accounting, the costs of compulsory insurance are classified as other expenses within the limits of insurance tariffs approved in accordance with the legislation of the Russian Federation (clause 3 of Article 263 of the Tax Code of the Russian Federation). If the terms of the insurance contract “provide for payment of the premium in a one-time payment, then under contracts concluded for more than one reporting period, expenses are recognized evenly over the term of the contract in proportion to the number of calendar days of the contract in the reporting period.” Therefore, in order to avoid the occurrence of differences and the need to apply PBU 18/02, it is advisable to reflect in accounting the procedure for writing off such expenses similar to the procedure in tax accounting.

Depreciation in tax accounting begins on the first day of the month following the month in which this object was put into operation (clause 2 of Article 259 of the Tax Code of the Russian Federation). The organization purchased a car on October 10, 2006. On October 14, an employee of the company issued an MTPL policy; its validity period was: October 14, 2006 – October 13, 2007. The cost of insurance was 12,045 rubles. The accounting policy provides for the same procedure for writing off expenses for both accounting and tax accounting (that is, in proportion to the number of calendar days of the agreement in the reporting period).

Let's calculate the amount of insurance expenses in tax accounting.

For one calendar day, insurance costs will be: 12,045 rubles. / 365 days = 33 rub.

In the fourth quarter In 2006, part of the cost of the policy must be recognized as an expense (from October 14 to December 31, that is, 79 days).

Amount of expenses for the fourth quarter. 2006 will be 2607 rubles. (33 rub. x 79 days);

for the first quarter 2007 (90 days) – 2970 rub. (33 rub. x 90 days);

for the second quarter 2007 (91 days) – 3003 rubles. (33 rubles x 91 days);

for the third quarter 2007 (92 days) – 3036 rubles. (33 rubles x 92 days);

for the fourth quarter 2007 (13 days) – 429 rubles. (33 rubles x 13 days).

Accounting entries for October 2006:

– 36,000 rub. – input VAT on the purchased car.– 12,045 rub. – the employee was given money from the cash register to purchase an MTPL policy.

Debit 76 Credit 71– 12,045 rub. – the employee purchased a compulsory motor liability insurance policy.

Debit 97 Credit 76– 12,045 rub. – the MTPL policy is included in deferred expenses.

Debit 20 (25, 26, 44) Credit 97– 594 rub. (33 rubles x 18 days) – the cost of the MTPL policy for October 2006 was included in expenses.

Voluntary insurance

Many organizations that own a car do not consider the conditions of compulsory motor insurance to be satisfactory and take out voluntary insurance for various risks (theft, damage), as well as additional civil liability. As a rule, such contracts are mixed insurance contracts and provide for insurance not only of liability, but also of the property itself. Accounting for voluntary insurance costs is carried out in the same manner as when purchasing a motor vehicle insurance policy. These expenses are reflected in account 97 and written off as expenses in the manner prescribed by the accounting policy.

In tax accounting, income tax expenses for voluntary insurance can include:

The Ministry of Finance of the Russian Federation and the tax authorities adhere to the point of view that insurance premiums paid under liability insurance contracts (except for insurance that is a condition for the taxpayer to carry out activities in accordance with the international obligations of the Russian Federation or generally accepted international requirements) are not recognized as expenses for profit tax purposes.

Thus, in order to avoid a dispute with the tax authorities, it is not advisable to include voluntary civil liability insurance as income tax expenses.

As for the costs of CASCO associated with insurance of property against theft, emergency, as well as other property risks, in order to attribute such costs to income tax expenses, it is necessary that the amounts of insurance premiums in the documents be highlighted as a separate line. If the amount of the insurance premium under the contract and in the CASCO insurance policy is the same (without separating liability insurance and property insurance), then there is a risk that the tax authorities, when calculating the taxable base, will not accept the entire amount of voluntary insurance as expenses. Therefore, in the author’s opinion, it is better to obtain a certificate or other document from the insurer confirming the amount of expenses incurred for each type of insurance.

Signaling

The inclusion of alarm costs in the initial cost of a fixed asset or their attribution to current expenses in accounting and tax accounting depends primarily on the time and conditions of the acquisition and installation of additional equipment on the car. 1. If an alarm is included in the basic package of the purchased car, then in accounting and tax accounting the initial cost of the fixed asset is formed taking into account the cost of the alarm.

2. The most common case is when, when selling a car, the seller himself installs the alarm system chosen by the buyer for a fee. Its sale is carried out under another agreement, or the cost of this equipment is highlighted as a separate clause in the main purchase and sale agreement for the car. The buyer of a vehicle also pays separately for the installation of an alarm system on the car.

There are no official clarifications on the issue of including the price of an alarm system in the initial cost of the car or attributing such costs directly to current expenses.

When conducting audits, tax authorities insist that the cost of additional equipment be included in the initial cost of the fixed asset.

What arguments can be given if disagreements arise with tax authorities? In accounting, the unit of account for a car is an inventory item. However, if it consists of several parts with significantly different useful lives, then each of them must be taken into account separately. Moreover, in the future the alarm can be removed from the car without causing harm to it and installed on another one.

Accordingly, assets with a value within the limit established in the organization’s accounting policies, but not more than 20,000 rubles. per unit can be reflected in accounting as part of inventories and written off as expenses for ordinary activities immediately after installation.

When the cost of an alarm system is higher than the limit established in the accounting policy, and the organization, by its internal document, has established for the alarm system a significantly shorter or longer service life than that of a car, the accountant can account for the alarm system as a separate inventory item.

Thus, the taxpayer has the right to choose whether or not to include in the initial cost of the car the cost of the alarm system and the costs of its installation.

In tax accounting, depreciable property is property that is owned by the taxpayer and is used by him to generate income, the cost of which is repaid by calculating depreciation (clause 1 of Article 256 of the Tax Code of the Russian Federation). As mentioned above, the initial cost of a fixed asset includes the costs of acquiring it and bringing it to a condition suitable for use. The car can be operated without an alarm system; therefore, according to the author, it should not be included in tax accounting in the initial cost of the vehicle.

Property with a useful life of more than 12 months and an initial cost exceeding 10,000 rubles is recognized as depreciable. The useful life of the alarm system is more than 12 months, and provided that its cost is more than 10,000 rubles, the alarm system is recognized as depreciable property in tax accounting.

According to the Classification, alarms can be classified in the 4th depreciation group “Other electrical equipment” with a useful life of 5–7 years. The alarm system is subject to depreciation in accordance with the generally established procedure. And provided that the cost of the alarm and its installation without VAT does not exceed 10,000 rubles, such expenses can be immediately recognized as material (clause 3, clause 1, article 254 of the Tax Code of the Russian Federation).

If in accounting an organization recognizes alarm costs as part of the initial cost of a car, then permanent differences arise (see PBU 18/02). Therefore, in accounting, it is more appropriate to consider an alarm (if it meets the criteria for accounting as a separate inventory item) separately from the car, setting a useful life similar to the useful life in tax accounting.

3. In the case where the alarm was purchased and installed on the vehicle after the vehicle began operation, the cost of installing the alarm will not be included in the initial cost of the fixed asset. This position is confirmed by Resolution of the Federal Antimonopoly Service of the North-Western District dated July 4, 2005 No. A56-47890/04.

You can change the initial cost of a fixed asset during modernization, retrofitting, completion, reconstruction, partial liquidation and revaluation. Installing an alarm does not apply to any of the above cases.

Thus, in accounting, when installing an alarm on a car, it can be taken into account as a separate inventory item or recognized as part of the inventory, as stated above.

In tax accounting, the initial cost also changes in cases of completion, additional equipment, reconstruction, modernization, technical re-equipment, partial liquidation (clause 2 of Article 257 of the Tax Code of the Russian Federation).