Can an enterprise combine modes when conducting activities for which different systems are used? What rules for combining UTII and OSNO apply in 2019?

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If a company conducts one type of activity, then it will not be difficult to decide on the choice of tax system, keep records and calculate taxes.

But what to do in the case when several types of operations are carried out for which UTII or another regime cannot be used?

And there is also no desire to completely switch to OSNO due to the high tax burden. If you are faced with such a problem, it’s worth figuring out how and when you can use UTII and OSNO at the same time.

General information

Let's turn to the letter of the law, which contains information about each of the regimes, and also contains a list of conditions when OSNO and UTII can be used by taxpayers.

Concepts

UTII is a single tax on imputed income. This is a special preferential regime that companies can operate under in relation to certain types of activities ().

When using such a system, the company does not pay:

• income tax;
• personal income tax;
• on property;
• VAT (except in some situations).

Instead of such payments, the company must calculate and transfer a single tax to the state treasury.

There remains also the obligation to transfer insurance premiums to funds (PFR, FSS), tax on water, land, transport and other taxes according to general rules.

In addition to reducing the tax burden, the company has the opportunity to reduce the number of reports submitted.

The decision to introduce or abolish the tax system in the territorial district is made by regional self-government bodies.

What to do if an organization conducts activities that are subject to UTII, and also conducts operations that are not subject to taxation?

It will use OSNO for this activity unless it promptly submits notification of the change to another system.

OSNO is a general taxation system on which the following are paid:

• income tax (except for some preferential categories of companies);
• on property;
• personal income tax;
• insurance amounts, regional taxes, etc.

All activities in relation to such taxes should be reported to tax office.

Transition conditions

The transition to OSNO is carried out in the following cases:

• if the organization does not meet the requirements preferential treatment or violated them when using a special mode;
• if the enterprise must invoice VAT, that is, it is a payer of such tax;
• if the company is one of the beneficiaries of income tax;
• if the company simply does not know about the possibility of using other tax systems;
• if an entrepreneur worked on a patent simplified tax system, but did not pay for the patent on time.

There is no need to notify about using OSNO. An organization switches to this mode by default from the moment it opens or loses the right to work on a special system.

There are no restrictions on the use of OSNO, that is, it can be used by all legal entities and individuals without exception.

The transition to UTII is voluntary, but for this it is necessary to submit a corresponding notification (or) to the tax office.

There are a number of restrictions for using imputation:

The following are not entitled to use the tax system:

• largest taxpayers;
• educational institutions, organizations providing medical services and social security, if the implementation of activities cannot be done without catering.

There are also restrictions on types of activities. There is a closed list that includes catering services, retail, advertising, etc. You can view it in Art. 346.26 Tax Code.

Legal grounds

When using UTII you should be guided by:

When working on OSNO, you should rely on regulatory documents that regulate the procedure for calculating and paying taxes to be transferred to the system. This:

Combination of tax regimes OSNO and UTII

Enterprises can combine the general system and UTII, and individuals can work simultaneously in UTII, OSNO and patent mode.

Let us dwell on the simultaneous use of imputation and the general mode. What rules should you follow?

Tax period

The tax period for those imputed is a quarter. That is, you will have to every three months in relation to those types of activities that are taxable single tax, submit and pay the appropriate taxes.

With OSNO tax period determined for each type of tax:

Calculation algorithm

When determining the amounts to be paid, it is worth highlighting which income and expenses relate to UTII and which to OSNO. It is worth calculating the amounts separately for each type of tax.

When calculating UTII it is worth considering:

• adjustment factors K1 and K2;
• rate 15%;
• basic profitability;
• physical indicator.

The following formula is used:

The base is defined as follows:

When conducting business on OSNO, it is worth calculating income tax, VAT and property tax.

To carry out calculations, it is necessary to determine income. It could be:

• profit received from the sale of goods (at OSNO);
• non-operating profit ().

Profit is determined by subtracting expenses from income. The procedure for transferring income tax when combining UTII and OSNO contains Art. 346.26 clause 4, 7 Tax Code.

In relation to total income and expenses, it is worth using the following formula (to highlight the profit of OSNO):

UTII expenses:

The company has the right to independently distribute and assign expenses to accounting policy. If there are types of expenses that cannot relate to only one type of activity, then they are divided in proportion to the income of UTII and OSNO

Drawing up accounting policies

Taxpayers must draw up accounting policies in the form of a separate document, which will contain all important nuances taxation.

The accounting policy does not have a regulated form, so organizations are required to independently approve it and follow the prescribed rules when conducting activities.

If a company combines UTII and the general regime, it must keep separate records of property assets, obligations and business transactions (Article 346.26, paragraph 7 of the Tax Code).

But at the same time, accounting policies for those types of activities that are subject to imputed tax will be drawn up on a general basis.

The accounting policy should provide for the calculation procedure:

• income tax;
• on property;

They prescribe the specifics of transferring insurance payments and distributing payments for temporary disability.

When preparing accounting policies for accounting, it is worth relying on the law that has been approved.

In the document:

• fix the chart of accounts used;
• approve the rules for distributing values ​​among subaccounts;
• determine methods for assessing assets and liabilities for separate accounting, etc.

Separate accounting

As mentioned above, companies that combine UTII and OSNO must maintain separate accounting. Companies are required to calculate and pay taxes in relation to different types of activities in accordance with the applicable regime.

If separate accounting is not maintained, then there is no reason to consider the enterprise a violator, and it cannot be held accountable.

But if maintenance is not carried out separate accounting, unpleasant consequences may arise:

1. Distortion of the tax base for individual payments.
2. Incorrect payment of tax.
3. The impossibility of applying input VAT to deductions, as well as taking it into account in costs that are accepted for deduction when calculating income tax legal entities ().

Since two modes are combined, it is worth highlighting the costs:

• that are related to the receipt of profit from transactions that are subject to a single tax;
• that are related to income from activities subject to OSNO;
• that belong to one and the second mode simultaneously.

The costs of the first group will not be taken into account, and the costs of the third group should be distributed by type of activity.

Separate accounting should be maintained in relation to property, production, general expenses, which are clearly demarcated.

The accountant's work will be made easier if the accounting policy stipulates how to divide expenses, the cost of property and employee salaries.

This way it will be possible to separate out those costs that will not be taken into account when calculating income tax. In the case when all indicators can be clearly distinguished between UTII and OSNO, problems will not arise. But what if this is impossible to do?

Then you should turn to such a method as shared distribution. It is implemented in relation to expenses:

• for payment sick leave for temporary disability for the same employees;
• for the purchase of equipment, transport for general use.

It is also necessary to organize when combining OSNO and UTII
distribution of salaries of administration representatives and workers who belong to the category of service personnel.

Questions that arise

Do not panic if you are confused about the laws and do not know which decision will be correct when distributing taxes and paying them. We will answer the most frequently asked questions.

Features for LLC

If an organization for a certain time carries out only activities that are subject to UTII, then zero reporting is not filed for income tax and VAT.

Providing zero declaration according to the imputation, it will indicate that such activities are not carried out.

But misunderstandings often arise with tax structures, so it's better zero reporting pass.

When combining modes by an organization, it is important:

• divide employees as much as possible by type of activity, draw up administrative documentation for the company;
• divide property objects;
• divide the consumable part;
• when combining OSNO and UTII, make postings through the terminal;
• approve subaccounts in the chart of accounts that will reflect assets, liabilities, income, expenses;
• consolidate in the accounting policy methods for maintaining separate records of all factors.

Nuances of an individual entrepreneur (IP)

When combining UTII and OSN, the entrepreneur is exempt from paying personal income tax, VAT and property tax regarding those types of activities that are subject to single taxation.

Therefore, it is also important to divide all income and expenses between those types of activities that are subject to OSNO and those that are subject to imputation. Entrepreneurs, according to the law, do not keep accounting records.

But if they carry out business simultaneously in two tax systems, they will have to keep accounting - this will facilitate the calculation of taxes. An individual entrepreneur can keep records by filling out.

What about VAT?

Companies do not have to pay VAT when using UTII, except for the cases described in. Firms on OSNO do not have such an exemption.

Accordingly, when combining UTII and OSNO, only part of those types of activities that relate to imputation are exempt from calculating value added tax. This means that it is worth organizing separate VAT accounting.

If a legal entity or individual purchases a product with allocated VAT, which will be used in transactions on UTII, then the amount of tax will be taken into account in the price of such products.

If a company purchases goods with VAT for the activities of OSNO, then the amount of tax will be deducted in accordance with the procedure approved by regulatory documentation.

But there are situations when it is difficult to organize separate accounting for expenses, for example, when renting a building or paying for housing and communal services.

Then the amount of input VAT should be distributed in proportion to how such products are used in a particular activity. Regarding VAT from transactions on OSNO, a declaration is submitted every three months.

Should I pay property tax?

Companies on UTII do not have to pay property tax. But if, in addition to those types of activities that are subject to imputed tax, other transactions are carried out that fall under the OSNO taxation, then it is necessary to maintain separate records in relation to property objects.

The cost of operating systems that are used when carrying out activities on a common system must be included in the base in accordance with Chapter. 30 NK.

Every entrepreneur firmly knows that a business that does not develop must sooner or later die in competition. Sharks have their own path - mergers and acquisitions. But the “kids” and “middle children” usually grow not so rapidly, but “slowly,” as people say. This is due to a huge number of specific obstacles for individual entrepreneurs. The main one, probably, is the disproportionate increase in the tax burden during the forced transition from special to general order taxation. You should know more about the nuances of combining and separate accounting of OSNO, UTII and simplified tax system.

Tax regimes that operate in the Russian Federation

The thing is that in Russia there is simultaneously one general regime and several special regimes, called taxation systems. According to the degree of increase in the tax burden, they can be arranged in the following sequence:

Patent taxation system (PTS), which can only be used by individual entrepreneurs. It is allowed for small retail trade and household services to the population with an annual income of up to 1 million rubles. You can hire up to 15 workers.

The taxation system in the form of a single tax on imputed income (UTII) is applied to the fourteen most common types of small businesses types of activities. Entrepreneurs carrying out such activities must use this system without fail; legal entities may refuse. At the same time, individual entrepreneurs do not have to keep full accounting records, and there are no concessions for enterprises. The amount that will have to be paid to the state increases. It does not depend on actual income, but is determined municipal authorities authorities.

The simplified taxation system (STS) can be considered as an alternative tax regime. It cannot be used together with the general one, but only instead of it, unlike previous cases. There are restrictions on revenue and the value of the company’s property. There are restrictions on types of activities. The tax amount depends on income. Individual entrepreneurs should maintain a simplified accounting.

The general taxation regime (GTR) does not have any exceptions for the possibility of application, since it is the “default regime” when registering an individual entrepreneur or legal entity. Accordingly, it requires full accounting and implies maximum payments to the budget. This tax regime is often called common system taxation (OSNO), but it should be noted that such a concept is not in the Tax Code Russian Federation, and its use is not entirely correct.

There is also a separate regime for agricultural producers, but it cannot be used by everyone else, so it will remain “behind the scenes”.

If you look closely, you will notice that tax regimes resemble the rungs of a ladder along which entrepreneurs persistently climb to success. But the higher they rise, the more complicated the accounting, and the more they have to give to the state. But not everyone is ready for such a development of events. To reduce additional costs when developing a business, it is often more profitable to use a combination of different taxation regimes.

Combination of UTII and ORN

As already mentioned, ORN is assumed for any business entity immediately after registration and entails maximum taxes. However, when several types of activities are carried out simultaneously, some of them may be subject to UTII, resulting in a reduction in the tax burden. At the same time, when expanding an activity for which initially only UTII was paid, the need to pay other taxes may arise. In both cases, the result is a combination of ORN and UTII.

What can be lost or found

Any innovation is fraught with certain consequences. Moreover, some of them may not be very pleasant. When combining ORN and UTII, one can highlight an obvious plus - the opportunity to reduce the tax burden, and a significant minus - a significant complication of accounting and reporting. For those who worked only for UTII, the minus may exceed the plus, because accounting services are now not cheap.

But if UTII is added to the ORN for certain types of activities, then profit will be ensured with proper execution of separate accounting.

When is such a combination of tax regimes possible?

It is clear that in order to combine ORN with UTII, it is necessary to fully satisfy all the requirements imposed by law, specifically for payers of tax on imputed income. For legal entities they look like this:

For entrepreneurs, the conditions are not so strict.

How to combine modes, and what documents will be needed

ORN is added to the UTII payer automatically after the start of a new type of activity that is not included in the list approved by the municipality. It is re-approved annually and may be narrowed. To avoid ending up in an unpleasant situation, you need to monitor such changes. The larger the city, the fewer types of activities fall under UTII. For example, in Moscow, since 2014, this tax regime has not been applied at all.

For some activities related to ORN, it is required to submit a notification to the supervising executive bodies before starting to deal with them.

For those who are already working on ORN, the opposite is true. If you wish to pay UTII for an existing or new type of activity, you must submit a corresponding application to the tax office. Only after completing this formality can you begin to implement separate accounting at the enterprise in order to divide the cash flow.

How to keep separate records with such a combination

The opportunity to save on taxes can only appear if, as they say, “separate the flies from the cutlets.” In this case, the “flies” will be income taxed under the ORN; you will have to come to terms with them. But in order for “cutlets” to appear, it is necessary to remove income for which UTII will be paid from general taxation. This is what separate accounting is for.

There are no general recipes for such accounting. It is developed by each business entity independently and is enshrined in its accounting policies.

It needs to be reflected there a whole series questions:

• features of income tax calculation;
• calculation of value added tax;
• division of property by type of activity;
• division of employees by type of activity;
• what resources and costs cannot be attributed to one of the modes;
• proportions of their distribution.

The more fully all these points are taken into account, the less likely it is to receive unpleasant questions from regulatory authorities in the future regarding the amounts of taxes paid.

Calculation of value added tax (VAT)

All about taxes that must be paid by an individual entrepreneur:

You can get the maximum benefit for yourself if you distribute it correctly. The fact is that this tax is initially included in the price of any product that is bought or sold. The difference between the amount of tax received and paid is transferred to the budget. Consequently, if you pay a lot when purchasing, and little or nothing when selling, then you won’t have to transfer anything to the budget.

When paying UTII, you do not need to pay VAT. Therefore, if all retail is removed from the ORN, and purchases of goods are made from VAT payers, you will get what is said above.

The main thing is not to forget that in order to deduct input VAT, you definitely need a correctly executed invoice.

For goods and services that simultaneously relate to both types of activity, VAT is distributed using a proportion. It takes into account the share of income from ORN activities in all revenue for the quarter, because VAT is paid quarterly.

But if the share of revenue under ORN is more than 95 percent of all income, then you don’t have to bother and take into account the entire input VAT when calculating.

Accounting

The foundation that ensures stable and relatively safe operation is competent accounting. When taken into account separately, the importance of this factor increases significantly.

The procedure for maintaining accounting records for individual entrepreneurs various systems taxation:

In addition to fully reflecting all the nuances of the enterprise’s operation in the accounting policy, it is necessary to finalize the chart of accounts. For a convenient and informative reflection of the results for each tax regime, you need to open the corresponding sub-accounts for all accounts important for accounting.

Table: Subaccounts required for separate accounting

Main account	Subaccounts
Subaccount 90.1 “Revenue” of account 90 “Sales”.	90–1-1 “Revenue from activities taxed in accordance with ORN”; 90–2-1 “Revenue from activities subject to UTII.”
Account 44 “Sales expenses”.	44–1 “Sale expenses in activities taxed in accordance with ORN”; 44–2 “Sale expenses in activities subject to UTII”; 44–3 “General selling expenses.”
Account 19 “Value added tax on acquired assets.”	19–1 “Value added tax on acquired assets for resources used in taxable activities”; 19–2 “Value added tax on acquired assets for resources used in activities subject to UTII”; 19–3 “Value added tax on acquired assets for resources used in both types of activities.”

Depending on the specifics of the activity, other subaccounts may be needed.

Insurance premiums

The amount of insurance premiums depends not on the tax regime, but on the wage fund. Therefore, based on the size of these contributions, there is no need for separate accounting. But if you approach it from the other side, then UTII can be halved, because the following is subtracted from it:

• all types of mandatory insurance contributions for employees;
• expenses for sick leave;
• contributions under contracts voluntary insurance, in case of temporary disability of employees.

All this applies to employees of both an entrepreneur and a legal entity.

When an individual entrepreneur pays contributions for himself, the situation is again the other way around. But this does not eliminate the need to maintain separate records.

Features for individual entrepreneurs and LLCs

When combining general and special tax regimes, an individual entrepreneur must add up all his income, regardless of their taxation. And then pay insurance premiums for yourself from the amount received.

To minimize the overall increase in the amount of insurance premiums, it is necessary to accurately determine the income from activities under ORN. To do this, without fail, the entrepreneur must maintain separate accounting income and expenses in the appropriate ledger.

An LLC, when combining UTII and ORN, can reduce UTII at the expense of insurance premiums. But there is a need to charge and transfer taxes on profits and property to the budget. They are calculated only for types of activities according to ORN, which also requires careful development of the methodology for separate accounting.

Other nuances

In practice, it is often impossible to divide resources between various types activities. In all these cases, you need to be very careful about the methodology for drawing up proportions based on the specific weight of each tax regime. This will allow you to avoid mistakes for which you will later have to pay very dearly.

Considering the complexity and complexity of accounting and taxation under ORN, it is much simpler and more convenient to combine UTII with the simplified tax system, if possible.

Combination of UTII and simplified tax system

From January 1, 2017, the amount of income and the value of property allowing the use of the simplified tax system was increased to 150 million rubles. This gives additional opportunity switch from ORN to “simplified” for those who simultaneously pay UTII. As a result, small enterprises will be able to get rid of many of the problems associated with the complexity of ORN.

Pros and cons of combination

If we compare it with the previous case, the main plus remains, but the minuses become much smaller. This is good news.

Enterprises no longer need to calculate and administer income tax and VAT. This greatly simplifies accounting. It is enough to take into account only income or expenses, the list of which is clearly defined in Article 346.16 of the Tax Code of the Russian Federation, and income, and you can choose which is more profitable. Property tax is paid only for real estate for which cadastral value, which reduces its value.

Entrepreneurs don't have to pay additional personal income tax, and the same concession on property tax.

Tax accounting is carried out by both entrepreneurs and organizations in a simple and understandable book for recording income and expenses.

In what cases is this possible?

Combining taxation regimes under the simplified tax system and UTII is possible only if all the restrictions that exist for each of them are simultaneously met. Basic requirements that should be taken into account first:

• the total number of employees for all types of activities should not exceed 100 people;
• the value of the property should be no more than 150 million rubles;
• up to 25% should be the share of participation of other organizations.

In some cases, there is a direct ban on the use of the simplified tax system. It applies to those areas where a lot of money is circulated, for example, banks, insurers, microfinance organizations, non-state pension funds, investment funds, pawnshops, lawyers, brokers.

The combination of simplified tax system and UTII can occur in three cases.

1. A business entity works on the simplified tax system. Starts new look activities that fall under UTII.

An entrepreneur or legal entity is engaged only in activities under UTII, decides to expand, and a new type of activity does not fall under this special mode taxation.

The enterprise combines the ORN and UTII, but due to the increase in the limits on income and the value of property, which allow the use of the simplified tax system, it decides to replace the ORN with a “simplified” one.

The actions required to switch to combining the simplified tax system and UTII will differ in each of these cases.

How to go, required documents

In the first case, before starting a new type of activity, you simply need to submit a corresponding application to the tax office to register an organization or individual entrepreneur as a UTII taxpayer.

In the second and third cases, everything is much more complicated. The fact is that you cannot start using the simplified tax system whenever you want. This opportunity is provided by the Tax Code only from the very beginning of the year or upon registration. Therefore, in the cases under consideration, you will have to wait until the end of the year, not forgetting, and submit a notification about the transition to the simplified tax system to the tax office by December 31.

How to maintain separate accounting with such a system

As noted earlier, combining the simplified tax system and UTII greatly simplifies. All the information necessary for calculating and paying tax according to the simplified tax system is sufficient to be reflected in the book of income and expenses, and according to UTII it is necessary to take into account only the so-called physical indicators, such as the number of employees in the provision of services, retail space and others, all of them are listed in the appendix to the declaration under the simplified tax system.

VAT calculation

Neither the simplified tax system nor the UTII provide for the payment of VAT. The exception is VAT when importing goods, but it does not depend on the taxation regime and is always calculated the same.

Accounting

The organization’s accounting policy only needs to specify the methodology for separating revenue, expenses, physical indicators and employees according to tax regimes. This is much simpler than in the case of combining ORN and UTII. But everything is done similarly to what has already been described above.

Insurance premiums for this combination

The combination of these two special tax regimes does not in any way affect the amount and procedure for paying insurance premiums both for employees and for individual entrepreneurs themselves.

Payments for employees usually amount to 30% of the wage fund.

But there are preferential businesses that have a social or production focus, for which these payments are 20%, when applying the simplified tax system or combining the simplified tax system with UTII. Total revenue for the year from all types of activities must be less than 79 million rubles, and the share of preferential activities must exceed 70%.

Features for individual entrepreneurs and LLCs

Individual entrepreneurs, in addition to paying contributions for employees, must also pay for themselves. If the total income from all types of activities is less than 300,000 rubles, you need to transfer 27,990 rubles. From the rest of your income you need to give another 1%, but in this case the “ceiling” is set at 163,800 rubles.

All these amounts can be taken into account to reduce tax under the simplified tax system if the tax base is only income. To do this, you need to determine the ratio of income for each tax regime and proportionally divide the amount of insurance premiums.

An LLC can reduce both taxes only by the amount of contributions for employees, just like individual entrepreneurs using hired labor. In the accounting policy, it is necessary to determine the criteria for assigning employees to each type of activity, and on their basis to divide the wage fund. Each tax will be reduced according to this division. The total reduction of each tax cannot be more than 50%.

If the tax base according to the simplified tax system is the difference between income and expenses, insurance fees They reduce not the tax itself, but this base.

Other nuances

When combining the simplified tax system and UTII, you must take into account different tax and reporting periods, deadlines for filing declarations, as well as payment deadlines for these tax regimes.

The following videos will help you not to get confused in all this.

Video: Reporting and payments of individual entrepreneurs on UTII and simplified tax system

Video: LLC reporting and payments on UTII and simplified tax system

Is it possible to combine ORN and simplified tax system?

At the beginning of the article it was mentioned that the simplified tax system is an alternative to the ORN. And this gives a clear answer to the question posed. The legislation does not provide for the possibility of simultaneous application of the simplified tax system and ORN. You need to choose, as eloquently evidenced by the explanation of the Ministry of Finance of the Russian Federation.

Application procedure simplified system taxation established by Chapter 26.2 of the Tax Code of the Russian Federation does not provide for the combination of application by organizations and individual entrepreneurs with the general taxation regime.

Deputy Director of the Department of the Ministry of Finance of the Russian Federation A.S. Kizimov Letter dated September 8, 2015 N 03–11–06/2/51596

Many entrepreneurs in the process of developing their business are faced with the need to combine different tax regimes. This gives them the opportunity not to slow down their growth rates due to the exorbitant tax burden. But, before combining tax regimes, you need to carefully study them, choose what suits your business, and only after that, do sudden movements in the accounting policy of the enterprise.

Russian business entities independently choose the tax system according to which they will pay taxes. By default, all subjects are on the general regime, and in order to transfer to another, they submit applications. A combination of modes is allowed if the company is engaged in several types of activities. Combination requires setting up separate accounting, especially when it comes to such different systems, like UTII and OSN. In this article we will tell you how to organize separate accounting at an enterprise when combining these modes and what points to pay attention to.

Combination of UTII and OSNO

When entrepreneurs and legal entities register, they choose the mode in which they will work. It can be changed during activity, but to do this you need to wait certain deadlines and comply with the conditions.

UTII can only be applied by enterprises of limited areas of activity that comply with the conditions for the application of the imputation. The advantage of UTII is the ability to replace the payment of VAT, property and profit taxes with a single tax. Combining modes allows you to optimize tax payments and reduce the tax burden, but if you decide to combine these two modes, be prepared to keep separate records of liabilities, assets and business operations.

OSNO is associated with the payment of income tax, VAT and property tax. If you do not separate your accounting, you may encounter difficulties in calculating the amount of different taxes and subsequent claims from the tax authorities.

The role of accounting policies in organizing separate accounting

The state indicates that separate accounting of OSNO and UTII is mandatory, but does not provide any clear instructions on how to set it up. Therefore, organizations and individual entrepreneurs are forced to independently develop management principles and record them in accounting policies.

In the UE, fix the order:

• division of income and expenses;
• calculation of income tax;
• VAT accounting;
• distribution of property;
• employee distribution;
• proportions of distribution of total income, expenses, property, employees.

It is important to fully disclose these issues in the accounting policy so that during a tax audit the inspector does not have unnecessary questions about tax calculation.

In the UE, prepare the basis for the distribution of income, expenses, fixed assets, VAT and other indicators. To do this, in the working chart of accounts, assign separate sub-accounts for indicators for OSN, UTII and general indicators.

Separate accounting of physical indicators

Imputators know about the importance of the physical indicator for calculating the single tax. An unreasonable overestimation of the indicator can significantly increase the amount of tax that will have to be paid to the budget.

When an indicator is involved in one type of activity and does not affect the calculation of tax for another, there should be no problems with its separation. Provide documented evidence that he is involved only in this activity. For example, you can classify an employee as an imputation activity by specifying his functions and responsibilities in employment contract, job descriptions or by drawing up a staffing table.

A business entity involved in several types of activities cannot be divided in accordance with the Tax Code of the Russian Federation. The Ministry of Finance believes that such an indicator should be taken into account in its entirety, but the courts sometimes take the opposite position. But this issue remains controversial, so we recommend following the rules established by law.

Separate income accounting

Income received from imputed activities is not taken into account when calculating income tax. Accounting for revenue separately is usually not difficult, because we can say exactly from which line of business the income was received. For a clear division of income, subaccounts for individual types of activities are useful to us.

An enterprise often receives revenue not only from its core activities. Premiums, bonuses and discounts received under contracts within the framework of UTII, as well as surpluses identified during the audit, are classified as income from imputed activities.

Separate expense accounting

The division of expenses is complicated by the presence of costs that cannot be attributed to one type of activity - general expenses. For example, expenses for salaries and social benefits of administrative and support staff.

Distribute general expenses among areas of activity according to the principle established by Art. 274 Tax Code of the Russian Federation. Imputation expenses are determined in proportions corresponding to the share of income from imputed activities in the total revenue of the organization.

The Ministry of Finance allows you to choose your own distribution method, which must be enshrined in the accounting policy. He proposes to divide expenses depending on the area of ​​the premises in which the activity is carried out (letter No. 03-11-04/3/431). However, tax authorities do not always agree with this, and judicial practice confirms the controversial nature of this decision. To avoid disputes with tax authorities, check with your inspectorate in advance whether they agree with this distribution.

Determination of distribution proportion

It is generally accepted to distribute total expenses depending on the share of income from a particular type of activity in total revenue. Revenue, according to officials, should be taken into account without including indirect taxes. The period for determining income begins from the beginning of the year and is calculated on an accrual basis. Distribute expenses according to this formula:

Total expenses (TOS) = Total expenses * Income from TOS / Total income

You can divide the costs for UTII using the same formula or simply subtract the result obtained from the total costs.

The Ministry of Finance and the Federal Tax Service do not allow non-operating income to be taken into account when determining the proportion of distribution, because they are not related to production and cannot relate to income from a specific type of activity. The courts do not always agree with their position, but in order to avoid problems, it is better to listen to the regulatory authorities.

Input VAT division

Account for input VAT separately so that you can deduct the tax or expense it instead of paying it out of your wallet. To separately account for input VAT, open subaccounts, dividing the tax into three groups:

• VAT on goods used on the OSN - accepted for deduction;
• VAT on goods used for UTII - included in the price;
• VAT on goods used in both modes.

VAT on goods used in both modes must be distributed according to areas of activity. Determine the proportion in which goods are used in one activity. Based on this, take part of the tax as a deduction, and assign the other part to cost. According to Article 170 of the Tax Code of the Russian Federation, the proportion is determined from the cost of goods shipped, subject to VAT, in the total cost of goods shipped during the period. Perform the calculation based on amounts for the quarter, and if the fixed asset was not purchased from the beginning of the quarter, per month.

Separate property accounting

Property used in imputed activities is not subject to tax. Except for real estate, for which the tax base is calculated from the cadastral value.

When combining UTII and OSN, keep separate records of property for each type of activity using subaccounts. Share OS, profitable investments in material assets and depreciation charges. For common property, select a special subaccount.

In order to correctly calculate property tax, and then be able to include part of the tax in expenses or take it as a deduction for individual entrepreneurs, distribute the cost of property used in two directions at the same time. Choose the procedure for distributing the cost and separate accounting of such property yourself and fix it in your accounting policy so that the tax authorities do not force you to pay tax according to full cost object.

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OSNO and UTII - separate accounting of assets, property, liabilities and business transactions when the specified taxation regimes are simultaneously applied, the taxpayer must conduct it without fail.

What is OSNO

OSNO is considered the most complex scheme for calculating taxes; accounting is also labor-intensive work. An entrepreneur or organization needs to organize control in such a way as to avoid misunderstandings with tax and penalties. But some subjects economic activity still choose this taxation system.

OSNO's big advantage is VAT. Many large companies are VAT payers and work only with similar counterparties. And here the entrepreneur is faced with the choice of either losing a major supplier or buyer, or switching to OSNO. Also, when choosing to pay taxes, the type of activity, the number of employees, and the amount of revenue are taken into account.

Enterprises that choose OSNO:

• Enterprises that work with VAT payers;
• Organizations with large volumes of expenses;
• Unprofitable enterprises, or have a “zero” balance;

The main advantage of OSNO is personal income tax payment, so the amount of this tax is determined as a percentage of the difference between the expenses and income of the enterprise. And then the personal income tax turns out to be less than the income tax.

Features of OSNO

Individual entrepreneurs and organizations that have chosen OSNO must pay the following taxes:

• Personal income tax 13% – if the individual entrepreneur is a resident and 30% if a non-resident;
• VAT at the rate of 0%, 10%, 18%;
• property tax individuals at a rate of up to 2%.

Reasons for switching to OSNO:

• From the moment of registration, the individual entrepreneur does not meet the basic requirements and restrictions on the requirements of the preferential treatment, or over time has ceased to meet them;
• An entrepreneur must be a VAT payer;
• An entrepreneur, by the type of his activity, falls into preferential category on income tax;
• Due to the lack of knowledge that there are other taxation systems for individual entrepreneurs.

What is UTII

UTII – This is a tax system that can be chosen as individual entrepreneurs, and organizations for a certain type of activity.

Important!!! For UTII, actual income does not matter. The tax is calculated based on the amount of estimated income, which is established (imputed) by the state.

Who can apply UTII:

• The number of employees does not exceed 100 people (until December 31, 2020, this restriction does not apply to cooperatives and business companies whose founder is a consumer society or union).
• The share of participation of other organizations is no more than 25%, with the exception of organizations whose authorized capital consists of contributions public organizations disabled people.

Features of UTII

Like any taxation system, it has its own characteristics in application, and so:

– organizations, in connection with the use of UTII, are not exempt from accounting. No exceptions or privileges are provided for them, as, for example, for payers of the simplified tax system.

– the need to keep separate records of income and expenses when combining activities that fall under UTII with types of activities for which UTII does not apply;

– the inability to choose a different taxation system if in the territory in which business activities are carried out , UTII was introduced for this type of activity;

– restrictions on the rights to use UTII depending on physical indicators (Article 346.26 of the Tax Code of the Russian Federation)

Legislative basis for separate accounting when combining UTII and OSNO

Separate accounting for OSNO and UTII (the general taxation system and the unified tax on imputed income) when they are combined is provided for by the norms of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation):

1. Requirement for UTII payers: according to clause 7 of Art. 346.26 of the Tax Code of the Russian Federation, when simultaneously carrying out types of activities that are subject to taxation in a different manner, they are required to pay taxes corresponding to other regimes. To do this, it is necessary to take into account separately for each direction:

• property;
• obligations;
• business transactions.

1. Requirements for persons using OSNO: in accordance with clause 4 of Art. 149 of the Tax Code of the Russian Federation requires separate accounting of transactions for calculating value added tax (VAT), according to paragraphs. 9, 10 tbsp. 274 of the Tax Code of the Russian Federation - a definition separate from the performance indicators of other areas tax base on income tax, etc.

Similar requirements are imposed on individual entrepreneurs (IP), with the difference that instead of income tax, they pay personal income tax (NDFL).

To carry it out, it is necessary to determine the procedure for the actions of the organization’s employees in the appropriate document.

Features of separate accounting when calculating income tax

In cases where the taxpayer uses two taxation systems, OSNO and UTII, then he needs to separately keep records of income and expenses for those types of activities that are simultaneously different types activities. To simplify accounting, additional sub-accounts are often introduced to make it easier to keep track of income and expenses, especially those that cannot be directly attributed to one or another type of regime.

Accounting for income, namely revenue, it is not difficult to distribute correctly according to the required type of activity.

Income tax base for OSNO is determined without taking into account income received while conducting activities on UTII.

Income received from temporary activities, must be reflected in the accounts of other income that are associated with its maintenance, for example:

• Received various bonuses or discounts under various contracts;
• All possible surpluses that are identified during inventory;
• Fines and penalties that are assessed for late payments in court.

These incomes should not be taken into account for income taxes. They should still be taxed if the taxpayer does not conduct any activities other than those on UTII.

Accounting for general expenses for OSNO and UTII

Separate accounting for expenses is much more difficult to distribute than income. Very often, expenses cannot be attributed to a specific type of activity, so it is necessary to correctly reflect them according to OSNO and UTII.

For example, an enterprise is engaged in wholesale (OSNO) and retail (UTII) trade in products. For retail, goods are released on the sales floor by the seller, and wholesale sales are released by the manager from the warehouse. The company also employs a loader, an accountant and a director, who belong to both types of activities.

Payments that relate to the seller and manager will be distributed according to specific types of activities, but for other employees it is a little more complicated, since they apply to both types of activities. Payments to these employees must be distributed correctly, since they cannot be allocated to a specific type of activity.

There is an opinion of the financial department that an enterprise can independently determine the method of distribution of expenses, only this must be recorded in the accounting policy of the enterprise.

In the form of UTII - a special tax regime for certain types of activities, applied by organizations and individual entrepreneurs along with the general taxation system and other taxation regimes, the transition to which is mandatory in the manner prescribed by Chapter 26.3 of the Tax Code of the Russian Federation, and the application of which provides for the replacement of the payment of certain taxes .

According to Article 346.26 of the Tax Code of the Russian Federation, the taxation system in the form of UTII is established by the Tax Code of the Russian Federation, put into effect by regulatory legal acts of representative bodies of municipal districts, city districts, and city laws federal significance Moscow and St. Petersburg and is applied along with the general taxation system and other taxation regimes provided for by the legislation of the Russian Federation on taxes and fees.

The types of activities for which the taxation system in the form of UTII may be applied are listed in paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation.

In accordance with the legislation of the Russian Federation, the simultaneous application of two special tax regimes is not allowed.

Organizations and entrepreneurs who are parties to production sharing agreements cannot switch to a taxation system in the form of UTII.

Clause 2.1 of Article 346.26 of the Tax Code of the Russian Federation establishes that UTII does not apply to the types of activities listed in clause 2 of Article 346.26 of the Tax Code of the Russian Federation if these types of activities are carried out under a simple partnership agreement (agreement on joint activities).

UTII is also not applied by organizations and individual entrepreneurs that have switched to paying a single agricultural tax, and if these persons sell trade organizations and (or) through their facilities. catering agricultural products produced by them, including primary processed products produced by them from agricultural raw materials own production, regarding the following types activities:

· retail trade carried out through shops and pavilions with a sales floor area of ​​no more than 150 square meters for each trade facility;

· retail trade carried out through kiosks, tents, trays and other stationary objects trading network that does not have trading floors, as well as non-stationary retail chain facilities;

· provision of public catering services carried out through public catering facilities with an area of ​​the customer service hall of no more than 150 square meters for each public catering facility;

· provision of public catering services provided through public catering facilities that do not have a customer service area.

The Ministry of Finance of the Russian Federation responded to the fact that UTII deprives agricultural producers of the right to agricultural tax in Letter of the Ministry of Finance of the Russian Federation dated June 25, 2004 No. 03-05-13/11, in which the answer is based on the norms of Chapter 26.1 of the Tax Code of the Russian Federation.

We draw the attention of readers to Letter of the Ministry of Finance of the Russian Federation dated June 19, 2006 No. 03-11-04/3/297 “On the assessment of taxes on the sale of property by companies that work on UTII.” It says that if an organization carrying out business activities, in respect of which it is a UTII payer, sells property belonging to it, it is obliged to calculate income tax and VAT, since this activity is not subject to UTII.

A similar opinion is contained in an earlier Letter of the Ministry of Finance of the Russian Federation dated December 20, 2005 No. 03-11-05/122 “On the procedure for applying the provisions of Chapter 26.3 “Taxation system in the form of a single tax on imputed income for certain types of activities” of the Tax Code of the Russian Federation in relation to activities for the provision of public catering services", which notes that the list of types of business activities in respect of which the taxation system in the form of UTII, established by paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation, can be applied, activities related to the implementation of operations for the sale of fixed assets not provided. Therefore, operations for the sale of fixed assets carried out by organizations or individual entrepreneurs transferred to the payment of UTII are subject to VAT and personal income tax in the generally established manner.

THE NEED FOR SEPARATE ACCOUNTING

Clause 6 of Article 346.26 of the Tax Code of the Russian Federation establishes that when carrying out several types of business activities that are subject to UTII taxation in accordance with the Tax Code of the Russian Federation, accounting of the indicators necessary for calculating the tax is carried out separately for each type of activity.

Taxpayers who, along with business activities subject to UTII taxation, carry out other types of business activities, in accordance with paragraph 7 of Article 346.26 of the Tax Code of the Russian Federation, are required to keep separate records of property, liabilities and business transactions in relation to business activities subject to UTII taxation and business activities in respect of which taxpayers pay taxes under a different tax regime. At the same time, accounting of property, liabilities and business transactions in relation to types of business activities subject to UTII taxation is carried out by taxpayers in the generally established manner.

Thus, taxpayers who simultaneously carry out types of business activities taxed by UTII and subject to the generally established taxation system, distribute the general business and general production expenses incurred by them, as well as labor costs in proportion to the share of income received from each type of activity in the total amount of income received from all types of activities.

For these purposes, taxpayers are required to keep separate records of income and expenses for each type of business activity they carry out. In Letter dated September 4, 2003 No. 22-2-16/1962-AS207 “On the procedure for applying the taxation system in the form of a single tax on imputed income for certain types of activities,” the Ministry of Taxes of the Russian Federation clarified the procedure for organizing separate accounting when carrying out retail trade. If it is impossible to directly attribute a particular accounting object to a specific type of activity at the end of the reporting period, it is necessary to distribute the corresponding amounts between types of activity. According to the said Letter, the following are subject to distribution:

ü general business, general production expenses (general and general);

ü labor costs;

ü expenses associated with the payment of insurance premiums for compulsory pension insurance(except for insurance premiums in the form of fixed payments).

Regarding the issue of separating expenses for activities taxed in accordance with the general taxation regime and activities taxed by UTII, in the Letter of the Ministry of Finance of the Russian Federation dated December 30, 2004 No. 03-06-04/17 “On the application of UTII in a mixed form of payments” It is noted that according to paragraph 9 of Article 274 of the Tax Code of the Russian Federation, the organization’s expenses, if they cannot be divided, are determined in proportion to the share of the organization’s income from activities subject to UTII in the organization’s total income for all types of activities. A similar procedure for determining expenses should be applied to individual entrepreneurs.

In the Letter of the Ministry of Finance of the Russian Federation dated March 14, 2006 No. 03-03-04/1/224 it is noted that the amount of expenses related to activities subject to UTII taxation is determined in proportion to the share of income from this type of activity in the total income of the organization for all types of activities . That is total income includes income from the sale of goods (work, services), property rights and non-operating income. This letter also states that, according to paragraph 7 of Article 274 of the Tax Code of the Russian Federation, when determining the tax base for corporate income tax, profit subject to taxation is determined on an accrual basis from the beginning of the tax period. Thus, in order to avoid distortion of the tax base for income tax, expenses should be distributed between types of activities according to reporting periods, cumulatively from the beginning of the year. At the same time, income, in proportion to which expenses are distributed, is also calculated on an accrual basis from the beginning of the year. Specialists from the financial department indicated in the Letter that such a methodology for distributing expenses when combining a general taxation regime and a special one that provides for the payment of UTII should be used for tax purposes, regardless of the methodology for distributing expenses adopted by the organization for accounting purposes.

PROCEDURE FOR ACCOUNTING VAT WHEN CARRYING OUT OTHER ACTIVITIES, ALONG WITH ACTIVITIES SUBJECT TO UTII Taxation

In accordance with paragraph 4 of Article 346.26 of the Tax Code of the Russian Federation, organizations transferred to pay UTII for a certain type of activity are not recognized as VAT payers (in relation to transactions recognized as objects of taxation in accordance with Chapter 21 of the Tax Code of the Russian Federation, carried out within the framework of business activities taxed by a single tax), for excluding VAT payable when importing goods into the customs territory of the Russian Federation.

In the event that an organization carries out, along with activities subject to UTII taxation, other types of business activities, VAT on them is calculated and paid in accordance with the provisions of Chapter 21 of the Tax Code of the Russian Federation. In this situation, the organization is obliged to keep separate records of transactions subject to and not subject to VAT.

The essence of separate accounting is to separate the amounts of “input” VAT related to activities subject to UTII. These amounts must be taken into account in the cost of purchased goods (work, services) (subclause 3 of clause 2 of Article 170 of the Tax Code of the Russian Federation).

Considering the separate accounting of VAT, we said that in accordance with paragraph 4 of Article 170 of the Tax Code of the Russian Federation, the tax amounts presented by sellers of goods (works, services):

ü are accepted for deduction in accordance with Article 172 of the Tax Code of the Russian Federation if the acquired resource is used to carry out operations subject to VAT;

ü are taken into account in the cost of such resources in accordance with paragraph 2 of Article 172 of the Tax Code of the Russian Federation when the latter are used in activities not subject to VAT.

Here I would also like to draw attention to the Letter of the Ministry of Finance of the Russian Federation dated July 8, 2005 No. 03-04-11/143 “On separate accounting of VAT when applying UTII”, which addresses the issue of deducting VAT amounts by an organization transferred for certain types of activities to pay UTII. The Letter draws attention to paragraph 9 of paragraph 4 of Article 170 of the Tax Code of the Russian Federation and states that the norm provided for in this paragraph applies only to VAT taxpayers. Organizations that are UTII taxpayers in relation to certain types of activities and for which during the tax period the share of total expenses for the production of goods (works, services), operations for the sale of which are carried out within the framework of business activities subject to UTII, does not exceed 5 percent of the total amount of total expenses for production does not have the right to accept VAT amounts presented by suppliers for deduction in full.

According to paragraphs 5, 6 of the Regulations on accounting"Accounting material and production inventories" PBU 5/01, approved by Order of the Ministry of Finance of the Russian Federation dated June 9, 2001 No. 44n, inventories, including goods, are accepted for accounting at actual cost, which, when purchased for a fee, recognizes the amount of the organization's actual costs for their purchase, excluding VAT and other refundable taxes (except for cases provided for by the legislation of the Russian Federation, one of which is indicated above).

Based on paragraph 2 of Article 171 of the Tax Code of the Russian Federation, VAT amounts paid by taxpayers on goods (work, services), as well as property rights on the territory of the Russian Federation acquired for the implementation of transactions subject to VAT, are subject to deductions.

In accordance with paragraph 1 of Article 172 of the Tax Code of the Russian Federation, VAT amounts presented to the taxpayer are accepted for tax deduction on the basis of the relevant primary documents in the reporting period when these goods are purchased and registered, and not in the period when these goods are actually sold. That is, the Tax Code of the Russian Federation does not link the taxpayer’s right to deductions with the moment of sale of property.

This conclusion is also consistent with the provisions of paragraph 5 of Article 173 of the Tax Code of the Russian Federation, on the basis of which organizations that are not VAT payers are obliged to transfer tax to the budget only if they issue an invoice to the buyer with the allocation of VAT.

Thus, the amounts of VAT on goods (work, services), property rights used by organizations that have switched to paying UTII when carrying out operations for the sale of goods (work, services) not subject to VAT are not subject to deduction.

Taking into account this fact, the amounts of VAT previously accepted for deduction in accordance with Articles 171, 172 of the Tax Code of the Russian Federation for goods (work, services), including fixed assets and intangible assets used in production activities, after the organization switches to paying UTII, it is necessary restored in the last tax period before the transition to UTII and returned to the budget.

Let us turn to subparagraph 2 of paragraph 3 of Article 170 of the Tax Code of the Russian Federation:

“When a taxpayer switches to special tax regimes in accordance with Chapters 26.2 and 26.3 of this Code, the amounts of tax accepted for deduction by the taxpayer for goods (work, services), including fixed assets and intangible assets, and property rights in the manner prescribed by this chapter , are subject to restoration in the tax period preceding the transition to the specified regimes.”

That is, taxpayers, when switching, in particular, to paying UTII amount VAT accepted for deduction must be restored in the tax period preceding the transition to the payment of UTII. Those taxpayers whose activities are subject to UTII taxation from January 1, 2006, should not make restoration in December 2005, because these requirements of paragraph 3 of Article 170 of the Tax Code of the Russian Federation come into force only from January 1, 2006. Consequently, the full-scale restoration of VAT amounts should be carried out for the first time in December 2006. If a dispute arises on this issue with the tax authorities, you can enlist the support of judges who have repeatedly confirmed that (in accordance with current legislation) taxpayers have no obligation to restore VAT when switching to the use of special tax regimes. Examples include the Resolution of the Supreme Arbitration Court of the Russian Federation dated March 30, 2004 No. 15511/03, the Resolution of the Federal Antimonopoly Service of the West Siberian District dated August 17, 2005 in case No. F04-5288/2005(13916-A46-31).

VAT amounts are subject to restoration in the amount previously accepted for deduction, and in relation to fixed assets and intangible assets- in an amount proportional to the residual (book) value excluding revaluation. VAT amounts restored in this way are not included in the cost of goods (work, services), but are taken into account as part of other expenses in accordance with Article 264 of the Tax Code of the Russian Federation.

In practice, expenses incurred by an organization often cannot be directly attributed to any one type of activity, which makes it difficult to account for the amounts of “input” VAT on purchased resources.

If it is known in advance that the purchased goods will be consumed as part of all types of activities, but it is difficult to determine the share attributable to VAT-taxable and non-VAT-taxable transactions, then the amount of “input” VAT is taken for deduction in the proportion determined based on the cost of goods (works, services) subject to VAT on the total cost of goods shipped during the tax period. The remaining VAT amount is taken into account in the cost of the resource.

This proportion can only be used for indirect costs.

The cost of goods purchased for resale is considered a direct expense. Therefore, a trade organization needs to organize such accounting for the sale of goods that makes it possible to determine how many and what goods were sold at retail (in the UTII regime), and how many were sold wholesale (within the general taxation regime). Accordingly, the calculation of the amount of “input” VAT that can be deducted should be carried out by direct calculation based on the cost of goods, the sale of which is subject to VAT.

In practice, at the time of purchasing goods, an organization may not know in what mode these goods will be sold: wholesale or retail, in cash or by non-cash transfer funds. The decision on the procedure for accounting for “input” VAT must be made at the time of purchase.

If at the date of purchase it is unknown whether the goods will be sold wholesale or retail, what to do with the amounts of “input” VAT in this case?

Chapter 21 of the Tax Code of the Russian Federation does not give a clear answer to this question, so organizations can use different approaches to solve this problem.

There are three options for accounting for “input” VAT in this situation. Let's look at them with an example.

Example 1.

A trading organization sells goods wholesale and retail through a store. In terms of retail trade, it is a UTII payer.

The organization purchased goods in the amount of 18,000 rubles, including VAT - 10%. The goods were accepted for accounting at the warehouse in May and paid for in the same month. A properly executed invoice has been received from the supplier.

Option A.

At the time of purchasing the goods, the organization expects to sell the entire lot in bulk.

In this case, VAT is accepted for deduction on the entire invoice in the manner established by Article 172 of the Tax Code of the Russian Federation, with reflection in the purchase book.

Subsequently, it is possible that the goods purchased for transactions subject to VAT were partially or fully transferred for sale through a retail store.

Let's assume that in June 30% of the goods are transferred to the store for sale. In this case, according to paragraph 3 of Article 170 of the Tax Code of the Russian Federation, the amount of VAT in this part is subject to restoration.

The rules for maintaining journals of received and issued invoices, purchase books and sales books do not provide for such situations. But since VAT is compiled on the basis of purchase book data, corrective entries should be made in the purchase book in the period when it became known that the goods will be sold at retail.

To maintain separate accounting of VAT amounts on purchased goods sold wholesale and retail, an organization needs to open second-order accounts to subaccount 3 of the “VAT on purchased inventories” account:

19-3-1 “VAT on purchased goods sold in bulk”;

19-3-2 “VAT on purchased goods sold at retail.”

Account correspondence		Amount, rubles
Debit	Credit
As of the date the goods were accepted for accounting (May), transactions are reflected in the accounting records as follows:
			Purchased goods accepted for accounting
			The amount of VAT on purchased goods intended for wholesale sale is reflected
			Accepted for deduction of VAT on goods intended for wholesale sale
On the date of transfer of part of the goods (30%) from the warehouse to the store (June), the following entries are made:
			Part of the goods intended for retail sale was transferred
			REVERSE! VAT has been restored to the budget for goods intended for retail sale.
			The amount of VAT on purchased goods intended for retail sale is reflected
			The restored amount of VAT is included in the cost of goods intended for retail sale

In June, an adjustment entry should be made in the purchase book, reducing the amount of deductions by 490.91 rubles.

Option B.

At the time of purchasing the goods, the organization expects to sell the entire lot at retail. In this case, VAT must be included in full in the cost of goods. The organization is exempt from the obligation to register an invoice for such a transaction in the journal of received invoices and the purchase book, since it is not a VAT payer.

If the goods are subsequently partially or completely returned from the store for the purpose of selling in bulk, on the date of return the invoice must be recorded in the journal of received invoices and reflected in the purchase book in the part attributable to the cost of the goods sold in bulk.

Let’s assume that in May the organization delivered all purchased goods to the store for retail sale. And in June, the remainder (30%) of the goods not sold at retail was returned from the store to the warehouse for the purpose of selling it in bulk.

Account correspondence		Amount, rubles
Debit	Credit
On the date of acceptance of goods for retail accounting (May), the following accounting entry must be made:
			Goods intended for retail sale (including VAT) have been accepted for accounting.
On the date of return of the remaining goods from the store to the warehouse (June), the following entries are made:
			Part of the product intended for wholesale sale (excluding VAT) has been returned.
			The amount of VAT is reflected on the cost of goods intended for wholesale sale
			Accepted for deduction of VAT on the cost of goods intended for wholesale sale

In June, an invoice for the amount of 5,400 rubles (including VAT of 490.91 rubles) is registered in the purchase book.

Option C.

It is known that the purchased batch of goods will be sold partly wholesale, partly retail. But on the date of purchase of the goods it is not possible to determine the size of the parts.

In this case, it is unlawful to deduct VAT in full on the entire invoice. Consequently, the organization needs to find a way to determine how the amounts of “input” VAT can be divided between wholesale and retail.

The organization independently chooses the method according to which, at the stage of purchasing goods, the accounting of “input” VAT will be organized, based on the specifics of its work, and reflects it in the order on accounting policy for tax purposes.

You can, for example, divide the VAT in proportion to the share of goods sold wholesale and retail in the previous tax period, and take into account each part of the tax in accordance with the rules specified above (see options A and B).

It should be noted that in any case, as the goods are actually sold, the organization will need to clarify the amount of VAT claimed for deduction. Ultimately, the amount of VAT claimed for deduction must strictly correspond to the cost of goods sold in bulk.

Let us assume that the organization that purchased the goods initially assumes that part of the goods will be sold at retail through a store, and part in bulk by bank transfer.

Let's say that in April the sales volume excluding VAT amounted to 1,000,000 rubles, including: 700,000 rubles - wholesale, 300,000 rubles - retail.

Let's calculate the share of goods sold in the last tax period:

Retail 300,000 / 1,000,000 x 100% = 30%;

Wholesale 700,000 / 1,000,000 x 100% = 70%.

In such a situation, as of the date of acceptance of the goods for accounting (May), the following accounting entries are made:

Account correspondence		Amount, rubles
Debit	Credit
			Goods intended for wholesale sales (excluding VAT) have been accepted for accounting (16,363.64 x 70%)
			Goods intended for retail sale (excluding VAT) have been accepted for accounting (16,363.64 x 30%)
			VAT is reflected on the part of the goods intended for wholesale sale (1,636.36 x 70%)
			VAT is reflected on the part of the goods intended for retail sale (1,636.36 x 30%)
			Accepted for deduction of VAT on goods intended for wholesale sale (1,636.36 x 70%)
			The amount of VAT is attributed to the increase in the cost of goods intended for retail sale (1,636.36 x 30%)

Let's assume that the entire batch of goods is sold at retail in June.

On the date of actual sale of goods, the following entries must be made in accounting:

Account correspondence		Amount, rubles
Debit	Credit
			Part of the goods intended for retail sale was transferred (16,363.64 x 70%)
			VAT has been restored to the budget for goods sold at retail (1636.36 x 70%)
			The amount of VAT on goods sold at retail is reflected (1636.36 x 70%)
			Included in the cost of goods sold at retail is the restored amount of VAT

The organization accepts for deduction the amount of VAT attributable to the cost of goods intended for wholesale sale if there is an invoice and documents confirming the actual payment of tax amounts to the supplier when importing goods into the customs territory of the Russian Federation (subclause 2 of clause 2 of Article 171 of the Tax Code of the Russian Federation and clause 1 Article 172 of the Tax Code of the Russian Federation)

In June, an adjustment entry should be made in the purchase ledger to reduce the amount tax deductions for 1145.45 rubles.

End of the example.

If, at the time of the transition from the general taxation system to UTII, the taxpayer has balances of purchased goods, materials and the incoming VAT on them was reimbursed from the budget, when using these balances when carrying out transactions not subject to VAT, the tax amounts must be restored in settlements with the budget ( subparagraph 2 of paragraph 3 of Article 170 of the Tax Code of the Russian Federation).

Example 2.

The organization carried out wholesale trade in 2006. During the period of operation of the general taxation system, the organization purchased and paid for goods in the amount of 354,000 rubles (including VAT - 54,000 rubles). After payment and acceptance of the goods for accounting, the amount of VAT was presented for deduction. Since January 1, 2007, the organization has been carrying out retail trade and is a UTII payer. According to the inventory results, as of January 1, the organization listed goods worth 170,000 rubles (excluding VAT). All products were sold at retail in the first quarter of 2007. The following entries will be made in accounting:

Account correspondence		Amount, rubles
Debit	Credit
Before switching to UTII
			Transferred to supplier
			Goods accepted for accounting
			VAT included
			VAT is deductible
			Cost written off goods sold
When switching to UTII
			VAT previously claimed for deduction has been restored (54,000 x 170,000 / 300,000)
			Reinstated VAT included in other expenses
			Recovered VAT transferred to the budget
			The cost of goods sold was written off (170,000 + 30,600) in 2006

End of the example.

Example 3. From the consulting practice of JSC " BKR - INTERCOM - AUDIT."

Question:

The organization conducts two types of activities: retail trade (transferred to the payment of UTII) and wholesale trade. The goods are purchased and registered at the wholesale warehouse (account 41.1), since it is not known in advance which goods will be sold at retail. At the end of the month, goods sold at retail are transferred by item to retail warehouse (to account 41.2). At the same time, in accordance with Art. 170 clause 4 of the Tax Code of the Russian Federation, the previously allocated and refunded VAT is restored to account 41.2 and paid to the budget. That is, we believe that we keep separate records. VAT on general business and general production expenses is determined by proportion in accordance with paragraph 4 of Article 170 of the Tax Code of the Russian Federation. This procedure for maintaining separate accounting is enshrined in the accounting policy.

The Tax Inspectorate believes that we should write off value added tax (hereinafter referred to as VAT) in proportion to the proceeds from the sale of goods, i.e. the amount of VAT to be refunded shall be offset in accordance with the share of revenue under the general taxation regime in total income.

Are the organization's actions legal?

Answer:

a) Federal Law of July 21, 2005 No. 101-FZ “On Amendments to Chapters 26.2 and 26.3 of Part Two Tax Code of the Russian Federation and some legislative acts of the Russian Federation on taxes and fees, as well as on the recognition as invalid of certain provisions of legislative acts of the Russian Federation";

b) Federal Law No. 119-FZ of July 22, 2005 “On amendments to Chapter 21 of Part Two of the Tax Code of the Russian Federation and on the recognition as invalid of certain provisions of acts of legislation of the Russian Federation on taxes and fees” (hereinafter referred to as Law No. 119-FZ ).

In accordance with paragraph 7 of Article 346.26 of the Tax Code of the Russian Federation, taxpayers who, along with business activities subject to UTII taxation, carry out other types of business activities are required to keep separate records of property, liabilities and business transactions in relation to business activities subject to UTII taxation and business activities in in respect of which taxpayers pay taxes in accordance with a different taxation regime.

In accordance with paragraph 4 of Article 346.26 of the Tax Code of the Russian Federation, organizations that are taxpayers of UTII are not recognized as taxpayers of VAT (in relation to transactions recognized as objects of taxation in accordance with Chapter 21 of the Tax Code of the Russian Federation, carried out within the framework of business activities taxed by UTII), with the exception of VAT subject to payment when importing goods into the customs territory of the Russian Federation.

Thus, when carrying out several types of activities, an obligation arises to ensure separate accounting of business transactions in relation to retail trade, which is subject to the taxation system in the form of UTII, and wholesale trade, which is subject to taxation in the generally established manner.

In this case, operations involving wholesale trade are subject to VAT in the manner established by Chapter 21 of the Tax Code of the Russian Federation.

In accordance with subparagraph 3 of paragraph 2 of Article 170 of the Tax Code of the Russian Federation, the amounts of VAT on goods, works, services purchased by an organization that is not a VAT payer are taken into account in the cost of such goods (works, services).

When an organization carries out operations subject to VAT and operations for which UTII is paid, accounting for VAT amounts on purchased goods, works, and services is carried out in the manner established by paragraph 4 of Article 170 of the Tax Code of the Russian Federation.

Clause 4 of Article 170 of the Tax Code of the Russian Federation determines the procedure for maintaining separate accounting of submitted VAT amounts, including for taxpayers carrying out several types of activities, some of which are taxed under the general regime (including VAT), and some are transferred to UTII, as follows :

All purchased goods (works, services) are divided into three groups:

1. intended for carrying out transactions subject to VAT (in your case for wholesale trade): “input” VAT is accepted for deduction in full in the generally established manner.

2. intended for carrying out activities transferred to UTII (in your case for retail trade): “input” VAT is not accepted for deduction, but is included in the cost of these goods (works, services).

3. intended to ensure the economic activity of the organization as a whole, which cannot be unambiguously attributed to any one type of activity: at the end of each tax period, a calculation of the proportion is made. The part of the “input” VAT related to activities subject to VAT is accepted for deduction, the remaining part is included in the cost of purchased goods (works, services).

In accordance with paragraph 5 of paragraph 4 of Article 170 of the Tax Code of the Russian Federation, the specified proportion is determined based on the cost of shipped goods (work, services), property rights, transactions for the sale of which are subject to taxation (exempt from taxation), in the total cost of goods (work, services), property rights shipped during the tax period, that is, month or quarter depending on the organization’s revenue (Article 163 of the Tax Code of the Russian Federation).

Based on the above, in our opinion, the calculation of the proportion is carried out exclusively in relation to goods (works, services) of the third group.

As for goods purchased for further resale, they belong either to the first group (wholesale) or to the second (retail). Amounts of “input” VAT related to these goods do not take part in the calculation of the proportion, except for the case when the organization’s property is used in areas of activity, both transferred to the payment of UTII and not transferred, and it is not possible to provide separate accounting for this property accounting (for example, if goods are sold for cash and non-cash payments in the same sales area of ​​a store using the same premises for storing goods, scales, cash register equipment) (this is indirectly confirmed by the Letter of the Ministry of Finance of the Russian Federation dated June 3, 2003 No. 04 -05-12/60).

At the same time, we draw your attention to the fact that the procedure for maintaining separate accounting tax legislation neither Chapter 26.3 of the Tax Code of the Russian Federation, nor others regulations not defined. Article 170 of the Tax Code of the Russian Federation contains a general procedure for attributing VAT amounts to the costs of production and sale of goods (work, services) and indicates the need to consolidate it in the accounting policy of the organization.

Thus, we believe that the organization has the right to independently develop this procedure, enshrining it in its accounting policies (Letter of the Federal Tax Service for the city of Moscow dated October 20, 2004 No. 24-11/68949). The right of taxpayers to independently determine the procedure for maintaining separate accounting is confirmed by arbitration courts(Resolution of the Federal Antimonopoly Service of the Volga District of the Cassation Instance dated February 3, 2005 in case No. A72-8185/04-8/712, Resolution of the Federal Antimonopoly Service of the Ural District dated May 3, 2005 in case No. F09-1261/05-AK, East Siberian District dated July 27, 2004 in case No. A19-3942/04-5-51-Ф02-2769/04-С1, North-Western District dated November 22, 2004 in case No. A66-3013-04, Moscow District dated March 27, 2002 in case No. KA-A40/1756-02).

In the situation described in your request, we believe that your organization has ensured the procedure for maintaining separate accounting of VAT amounts on purchased goods (works, services) used to carry out both taxable and non-taxable (tax-exempt) transactions, namely :

1. The procedure for maintaining separate accounting in your organization allows you to determine which goods were sold wholesale and which at retail, and, accordingly, the methodology you use accurately determines the amounts of “input” VAT related to these goods, and, accordingly, in accordance with subparagraph 2 of paragraph 3 of Article 170 of the Tax Code of the Russian Federation entails the need to restore the amounts of VAT on goods sold at retail, previously accepted for deduction.

2. The amounts of VAT on general business (general production) expenses are determined in the proportion specified in paragraph 4 of Article 170 of the Tax Code of the Russian Federation.

3. The procedure you developed for maintaining separate accounting for VAT amounts while simultaneously carrying out wholesale and retail trade is fixed as an element of the accounting policy.

Based on the above, we believe that the claims of the tax authority are unfounded, since the procedure for maintaining separate accounting developed by you ensures the unambiguous definition of goods sold wholesale and retail, and also correctly distributes expenses intended to support the economic activities of the organization as a whole in accordance with the norms of Chapter 21 Tax Code of the Russian Federation (clause 4 of Article 170 of the Tax Code of the Russian Federation).

End of the example.

Pay attention!

The Letter of the Ministry of Finance of the Russian Federation dated December 28, 2005 No. 03-11-02/86 states that if a UTII taxpayer carries out transactions for the sale of goods subject to VAT in accordance with the general taxation regime, then in accordance with paragraph 1 of Article 168 of the Tax Code of the Russian Federation, he is obliged to present the appropriate amount of VAT for payment. At the same time, according to paragraph 3 of Article 169 of the Tax Code of the Russian Federation, the taxpayer is obliged to draw up an invoice, keep logs of received and issued invoices, purchase books and sales books, unless otherwise established by paragraph 4 of Article 169 of the Tax Code of the Russian Federation.

Example 4. From the consulting practice of JSC “ BKR – INTERCOM - AUDIT.”

Question:

In 2004-2005, an individual entrepreneur carried out retail trade in rented premises with an area of ​​up to 150 m 2 . In addition, trade was carried out on credit with the population according to loan agreements. Funds under loan agreements were transferred to the current account of an individual entrepreneur.

The individual entrepreneur believes that he kept separate records, since invoices and invoices related to activities subject to taxation in accordance with the general taxation system were accounted for separately, and general expenses were divided in proportion to the revenue received from activities transferred to pay UTII and the traditional system.

Records of invoices and invoices for goods sold under UTII were not kept.

During the inspection, the Tax Inspectorate presented books of income and expenses according to the usual system, books of purchases, and books of sales.

During the audit, the tax inspector requested all invoices, invoices and payment documents for UTII and the regular taxation system in order to determine the correctness of the write-off and distribution of VAT amounts according to the traditional system and UTII.

1. Please explain the possible procedure for organizing separate accounting of goods, the sale of which is subject to UTII and personal income tax.

2. Please clarify the procedure for organizing separate accounting of VAT presented for goods classified under a specific taxation regime and for works (services) used in two taxation regimes.

3. Is the tax inspector correct and can he request documents to obtain the necessary data?

Answer:

1. On the issue of organizing separate accounting of goods sold:

As for the taxation of UTII in relation to retail trade in 2004-2005, in accordance with Article 346.27 of the Tax Code of the Russian Federation, as amended in force during these periods, retail trade was understood as the trade in goods and the provision of services to customers in cash, as well as using payment kart.

At the same time, based on the interpretation of the provisions of the Tax Code of the Russian Federation, which were in force in 2004-2005, the activity for which UTII was applied did not fall under the activity of selling goods on credit. A similar opinion is contained in the Letter of the Ministry of Finance of the Russian Federation dated March 4, 2005 No. 03-06-05-03/02.

Consequently, an individual entrepreneur had to calculate personal income tax, value added tax and other taxes on income from the sale of goods on credit. established by law about taxes and fees.

With regard to income from the sale of goods on credit, personal income tax by an individual entrepreneur is calculated in accordance with Articles 221 and 227 of the Tax Code of the Russian Federation.

In order to calculate personal income tax by individual entrepreneurs, Order No. 86n of the Ministry of Finance of the Russian Federation and No. BG-3-04/430 of the Ministry of Taxes of the Russian Federation dated August 13, 2002 approved the “Procedure for accounting for income and expenses and business transactions for individual entrepreneurs.”

As for the procedure for accounting for goods, only the cost is subject to write-off implemented goods, taking into account the costs of their acquisition and sale (clause 14 of Order of the Ministry of Finance dated August 13, 2002 No. 86n).

In order to comply with this provision, it is advisable to keep records of goods sold both in quantitative and in total terms.

The cost of goods sold on credit is written off on the day the income from the sale of this product on credit is received. The date of receipt of income is the day of transfer cash to the current account of an individual entrepreneur (subparagraph 1 of paragraph 1 of Article 223 of the Tax Code of the Russian Federation).

A) the receipt of goods is reflected in a special register for each name of the goods, its cost and details of the invoice (TORG-12) received from the supplier, indicating the date the goods were accepted for accounting;

B) when selling goods on credit, the invoice for the release of goods issued by an individual entrepreneur indicates the name of the goods, which fully corresponds to its name. This procedure allows you to identify the goods sold for which income was received;

C) when selling goods in retail trade, the materially responsible person draws up a product report for the current month. The goods report serves as the basis for writing off goods from the register. The basis for drawing up a product report is receipts from cash register equipment. When selling goods for cash, the buyer is not issued a delivery note, which fully complies with the provisions of Article 493 of the Civil Code of the Russian Federation.

Thus, when maintaining separate accounting using the proposed method, complete identification of the goods sold is ensured using a specific taxation regime.

Maintaining separate accounting by drawing up any proportion to determine the cost of goods sold, distributed between two taxation regimes, in our opinion, is not permissible, since expenses, in accordance with Order No. 86n, indicate the cost units of goods sold, and any of the proportions can give an indicator other than a whole number.

2. Regarding the procedure for maintaining separate accounting for value added tax:

In accordance with paragraph 4 of Article 346.26 of the Tax Code of the Russian Federation, individual entrepreneurs who are taxpayers of UTII are not recognized as taxpayers of VAT (in relation to transactions recognized as objects of taxation in accordance with Chapter 21 of the Tax Code of the Russian Federation, carried out within the framework of business activities subject to a single tax), with the exception of VAT , subject to payment in accordance with the Tax Code of the Russian Federation when importing goods into the customs territory of the Russian Federation.

As for transactions for the sale of goods carried out within the framework of business activities not subject to UTII, such transactions are subject to VAT in accordance with Chapter 21 of the Tax Code of the Russian Federation.

In accordance with subparagraph 3 of paragraph 2 of Article 170 of the Tax Code of the Russian Federation, the amount of tax presented to the buyer upon the acquisition of goods (work, services), including fixed assets and intangible assets, or actually paid upon the import of goods, including fixed assets and intangible assets, to the territory of the Russian Federation, are taken into account in the cost of such goods (works, services), including fixed assets and intangible assets , in case of acquisition (import) of goods (work, services), including fixed assets and intangible assets, persons who are not taxpayers in accordance with the Tax Code of the Russian Federation or exempt from fulfilling the taxpayer’s obligations regarding the calculation and payment of tax.

Clause 7 of Article 346.26 of the Tax Code of the Russian Federation contains a requirement to maintain separate records of property, liabilities and business transactions in the case of carrying out several types of activities, both subject to and not subject to UTII taxation.

However, the procedure for maintaining separate accounting for VAT by persons who are not VAT payers is not regulated by the Tax Code of the Russian Federation. The procedure for determining the proportion provided for in paragraph 4 of Article 170 of the Tax Code of the Russian Federation (as amended in 2004-2005), in our opinion, applies only to operations not subject to taxation (exempt from taxation). These operations are named in Article 149 of the Tax Code of the Russian Federation. But, at the same time, paragraph 4 of Article 170 of the Tax Code of the Russian Federation also establishes that the specified proportion is also applied by taxpayers transferred to pay UTII.

From the text of paragraph 4 of Article 170 of the Tax Code of the Russian Federation it follows that the proportion is determined based on the cost of shipped goods (work, services), the sales transactions of which are subject to taxation (exempt from taxation), in the total cost of goods (work, services) shipped during the tax period .

A) For goods sold on credit, the amount of value added tax is deducted in accordance with Articles 171-172 of the Tax Code of the Russian Federation. The amount of tax is determined on the basis of invoices relating to delivery notes issued by suppliers, by identifying goods sold on credit based on delivery notes issued to the buyer.

B) For goods sold for cash, the amount of VAT is included in the cost of goods sold on the basis of a commodity report, which indicates the name, quantity, cost of the goods and details of the invoice on the basis of which the goods were purchased.

C) For goods (works, services) used in transactions subject to both UTII and VAT (for example, rent, office supplies, etc.), the amount of VAT presented by suppliers is included in the cost of goods sold in cash and is accepted as deduction for goods sold on credit based on paragraph 4 of Article 170 of the Tax Code of the Russian Federation. The proportion is determined as follows:

- the total cost of shipped goods for the tax period is determined on the basis of invoices, which are used to document the sale of goods on credit, and cash receipt orders (drawn up on the basis of a certificate-report of the cashier-operator), on the basis of which the amount of revenue from the sale of goods for cash is determined;

- the cost of goods shipped on credit is determined in the total cost of goods shipped during the tax period (calculated specific gravity(coefficient) of the cost of goods for which tax deductions can be applied);

- the amount of VAT presented by suppliers of goods (works, services) used in two taxation regimes is multiplied by the share of the cost of goods for which tax deductions can be applied. The resulting tax amount is accepted for deduction;

- from the total amount of tax related to the two taxation regimes, the amount of tax is subtracted, which is accepted for deduction based on the calculation made;

- the remaining amount of tax presented by suppliers after deduction is included in the cost of goods sold in cash.

3. Regarding the issue of requesting documents relating to the calculation of the single tax on imputed income and tax on personal income, the following should be noted. In accordance with subparagraphs 5 and 7 of paragraph 1 of Article 23 of the Tax Code of the Russian Federation, the taxpayer is obliged to submit to the tax authorities and their officials in cases provided for by the Tax Code of the Russian Federation, documents necessary for the calculation and payment of taxes; give tax authority necessary information and documents in cases and in the manner prescribed by the Tax Code of the Russian Federation.

End of the example.

More details with questions regardingfeatures of maintaining separate accounting,You can read the book by the authors of BKR-INTERCOM-AUDIT JSC “Separate Accounting”.