Purchase of fixed assets in installment transactions. Accounting for expenses for purchasing fixed assets in installments

Vladimir Ilyukov

Purchase of fixed assets in installments during the period of application of the simplified tax system

For fixed assets acquired during the period of application of the simplified tax system, the procedure for recognizing expenses does not depend on the private income tax system. The Tax Code simply does not establish such a relationship. At the same time, in the above-mentioned paragraph 8, the tax period during which expenses are recognized is unambiguously used in the singular. And since, for the purposes of applying the simplified tax system, it is equal to one calendar year, we come to the following conclusion.

Costs for non-current assets purchased during the period of use of the simplified tax system are recognized as expenses under the simplified tax system in equal parts for each quarter of one calendar year.

That's sorted out. Now we will get an answer to the question: how should the costs of purchased VA in installments be recognized as expenses under the simplified tax system. A certain conflict lies in the fact that, on the one hand, expenses for the VA must be recognized until the end of the tax period in which the VA was put into operation. On the other hand, the taxpayer continues to pay for the VA purchased in installments even at the end of the given tax period. That is, the buyer's obligation to the supplier has not yet been repaid.

This conflict is resolved in sub. 4 p. 2 tbsp. 346.17 of the Tax Code of the Russian Federation: costs for the purchase of fixed assets are taken into account in expenses in connection with the application of the simplified tax system on the last date of the reporting and/or tax period in the amount of amounts paid. That is, no matter how often a commercial loan is repaid, expenses are taken into account as they are paid, but at the end of the next quarter.

By virtue of this rule, if payment of a commercial loan continues into the next calendar year, then the recognition of expenses is extended to the next calendar year. Full expenses will be taken into account in the calendar year in which the buyer transfers the last part of the commercial loan.

Example 4. The organization OS purchased in installments LLC (prefix A5) purchased an OS asset (warehouse premises) in installments for 2 years at a cost of 240,000 rubles and a useful life period of three years. The VA was put into operation in January 2017. According to the commercial loan agreement, the organization repays the purchase price in quarterly payments of 30,000 rubles.

The table shows the repayment plan for a commercial loan and the estimated costs that can be taken into account at the end of each quarter of 2017.

From the table it is easy to see that, for example, a payment made in March is written off as expenses in equal parts of 7,500 rubles four times. Payments made in June are written off as expenses in equal installments of 10,000 rubles three times. The third payment is written off in equal parts twice. The fourth payment is written off immediately in full. In the second year, these write-offs are repeated.

The following business transactions were made in the training base.

When paying for property in installments, the registrar “Write-off from current account > Payment to supplier” does not contain information about the acquired depreciation asset. Because of this, the fact of payment is not reflected in the registers according to the simplified tax system by this registrar. The fact of payment of fixed assets must be reflected in a special registrar “Fixed assets and intangible assets > Taxes >Registration of payment of fixed assets and intangible assets for the simplified tax system.”

Expenses for the purchase of fixed assets in installments under the simplified tax system are accepted quarterly at the close of the last month of the reporting and/or tax period with the regulatory operation “Recognition of expenses for the acquisition of fixed assets and intangible assets.” It creates entries in the accumulation registers “Income and Expense Accounting Book (Section I)” and “Income and Expense Accounting Book (Section I)”, see figures.

In the last six figures, input VAT on acquired assets is not highlighted anywhere as an independent expense. This is correct, because the VAT charged to the buyer when purchasing fixed assets is taken into account by VAT evaders in their cost, subp. 3 p. 2 art. 170 Tax Code of the Russian Federation. That is, simplifiers include input VAT in the cost of acquired fixed assets.

Let us comment on the last figure, recalling that the quarterly payment is 30,000 rubles.

Line 11-14. Payment for the first quarter is taken into account in equal shares quarterly. Consequently, 7,500 rubles is the last quarter of the payment made in the 1st quarter. 10,000 rubles is the last third of the payment made in the 2nd quarter. 15,000 rubles is the second half of the payment made in the 3rd quarter. 30,000 rubles is the payment made in the 4th quarter.

From the above reports it is clear that for the first calendar year, half the cost of the operating system, 120,000 rubles, was accepted as expenses. The remaining amount will be recognized in the same manner in the next tax period.

A clear idea of ​​how the costs of a purchased fixed asset in installments under the simplified tax system are taken into account in expenses is provided by the “Expenses” report. To generate it, open the “Reporting according to the simplified tax system” form: “Reports > Simplified tax system > Reporting according to the simplified tax system.” In it, click on the link “Expenses”, picture.

The information presented coincides with the calculations we performed, which were presented in the table located at the beginning of the article. For example, the second loan payment made in June is included in expenses in three equal amounts: in June, September and December.

The considered example clearly shows that in order to recognize expenses for a purchased fixed asset in installments under the simplified tax system, there are no special settings in the configuration 1C:Accounting 8th ed. 3.0 don't have to do it. The only thing that is necessary is to correctly reflect business transactions in it, and it will automatically and, most importantly, correctly recognize expenses. This is explained by the fact that the conditions for recognizing expenses for fixed assets purchased in installments under the simplified tax system are clearly established in Chapter 26.2 “Simplified Taxation System” of the Tax Code.

An organization that applies the simplified tax system with the object of taxation “income minus expenses” and is a small business entity acquired a fixed asset (non-residential premises) in installments from the property department for 3 years in the fourth quarter of 2014. Non-residential premises are acquired by an organization in the manner prescribed by Federal Law dated July 22, 2008 N 159-FZ “On the specifics of the alienation of real estate that is in state ownership of constituent entities of the Russian Federation or in municipal ownership and leased by small and medium-sized businesses, and on making changes to certain legislative acts of the Russian Federation". This premises is used as an office both before its acquisition by the organization and afterwards. The documents were submitted for registration in 2014. The premises are pledged to the property department.
What is the procedure for recognizing the cost of a given fixed asset as an expense?

According to the Federal Law of July 22, 2008 N 159-FZ “On the specifics of the alienation of real estate that is in state ownership of constituent entities of the Russian Federation or in municipal ownership and leased by small and medium-sized businesses, and on amendments to certain legislative acts of the Russian Federation” (hereinafter - Law N 159-FZ) small and medium-sized businesses, with the exception of small and medium-sized businesses specified in Part 3 of Art. 14 of the Federal Law "On the Development of Small and Medium-Sized Businesses in the Russian Federation", and small and medium-sized businesses engaged in the extraction and processing of minerals (except for common minerals), in the event of paid alienation of leased property from municipal property, have a preferential right to purchase such property at a price equal to its market value and determined by an independent appraiser in the manner established by No. 135-FZ dated July 29, 1998 “On Valuation Activities in the Russian Federation.”
One of the conditions for the implementation of such a preemptive right is that the leased property, as of July 1, 2013, is in temporary possession and (or) temporary use of small and medium-sized businesses continuously for two or more years before the date of entry into force of N 159-FZ (entered in force on August 5, 2008) in accordance with the lease agreement or agreements for such property (Law No. 159-FZ).
Payment for real estate acquired by small and medium-sized businesses when they exercise the preemptive right provided for by N 159-FZ is made in a lump sum or in installments through monthly or quarterly payments in equal shares. In the latter case, the purchased property is pledged to the seller until full payment is made. The period for paying the value of property in installments is established by the laws of the constituent entities of the Russian Federation, but cannot be less than three years. If the law of a constituent entity of the Russian Federation does not establish such a period, the installment payment period for the leased property is applied, equal to three years (Part , Law No. 159-FZ).
On the amount of funds for payment of which an installment plan is granted, interest is calculated based on a rate equal to one third of the refinancing rate of the Central Bank of the Russian Federation in effect on the date of publication of the announcement of the sale of leased property (Law No. 159-FZ).
N 159-FZ does not define the moment of transfer of ownership of such property.
In accordance with Law No. 159-FZ, relations related to the participation of small and medium-sized businesses in the privatization of leased property and not regulated by this Federal Law are regulated by No. 178-FZ dated December 21, 2001 “On the privatization of state and municipal property” (hereinafter referred to as the Law N 178-FZ).
In accordance with Law N 178-FZ, the sale of state or municipal property is formalized by a purchase and sale agreement.
At the same time, in accordance with Law N 178-FZ, ownership of the acquired state or municipal property passes to the buyer in the prescribed manner after full payment, taking into account the specifics established by this law.
At the same time, in accordance with Law N 178-FZ, ownership of the privatized real estate passes to the buyer from the day of state registration of the transfer of ownership of such property.
Law N 178-FZ determines that when an installment plan is provided, the ownership of state or municipal property acquired in installments is transferred in the manner established by the legislation of the Russian Federation * (1) and the rule of Law N 178-FZ on the transfer of ownership of the acquired property to the buyer does not apply state or municipal property after full payment.
In accordance with Law N 178-FZ, from the moment of transfer to the buyer of the property purchased in installments and until the moment of full payment, the specified property by virtue of this Federal Law is recognized as being pledged to ensure the buyer fulfills his obligation to pay for the purchased state or municipal property (Law N 159 -FZ).
Thus, if rented non-residential premises are purchased by the tenant in installments, then this property is pledged to the seller until full payment is made.
Pledge is one of the ways to ensure the fulfillment of obligations (Civil Code of the Russian Federation).
The ownership of the pledged property remains with the pledgor.
As for the organization’s recognition of the cost of fixed assets as expenses in this situation, we note the following.
Organizations that have chosen “income reduced by the amount of expenses” as an object of taxation reduce the income received by the expenses specified in the Tax Code of the Russian Federation.
In this case, these expenses must be economically justified, documented and aimed at generating income (Tax Code of the Russian Federation, Tax Code of the Russian Federation) (see Ministry of Finance of Russia dated December 9, 2013 N 03-11-06/2/53606, dated April 30, 2013 N, dated March 21 .2013 N, Federal Tax Service of Russia for Moscow dated 02/10/2010 N, dated 01/22/2010 N).
The Tax Code of the Russian Federation determines that a taxpayer applying the simplified tax system has the right to take into account expenses for the acquisition, construction and production of fixed assets, as well as for the completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets (taking into account the provisions of the Tax Code of the Russian Federation).
For the purposes of the Tax Code of the Russian Federation, fixed assets include assets recognized as depreciable property in accordance with the Tax Code of the Russian Federation.
Since the real estate was acquired during the period of application of the simplified tax system, it must be taken into account at its original cost, which is determined in the manner established by the legislation on accounting (Tax Code of the Russian Federation), that is, in accordance with the norms of PBU 6/01.
Then we can come to the conclusion that interest paid for installment payment in tax accounting can be included in the initial cost of the fixed asset (if the property is recognized as an investment asset) until the property is registered as a fixed asset.
The position of the financial department is that the cost of paying interest for the provision of installment plans should be taken into account when determining the tax base as part of the cost of acquiring fixed assets in the manner established by the Tax Code of the Russian Federation (see, for example, the Ministry of Finance of Russia dated June 30, 2011 N 03-11- 06/2/101, dated 07/02/2010 N ).
In a similar manner, according to the Russian Ministry of Finance, it is necessary to take into account the VAT presented by the seller of real estate (see, for example, the Russian Ministry of Finance dated 04/03/2012 N 03-11-11/115, dated 06/30/2011 N), which corresponds to the procedure applied in accounting.
As a general rule, interest expenses are recognized by organizations applying the simplified tax system according to the rules of the Tax Code of the Russian Federation (TC RF), which provides for the standardization of expenses in the form of interest on debt obligations.
In this case, it can be assumed that the interest included in the initial cost of real estate is also subject to normalization. At the same time, clause 3.10 of the Procedure for filling out the Book of Income and Expenses of organizations and individual entrepreneurs applying the simplified taxation system (approved by the Ministry of Finance of Russia dated October 22, 2012 N 135n, hereinafter referred to as the Procedure for filling out the Book of Accounts), stipulates that column 6 indicates the initial the cost of an acquired (constructed, manufactured) fixed asset item during the period of application of the simplified taxation system, which is determined in the manner established by regulatory legal acts on accounting.
As you know, interest is not standardized in accounting. Therefore, we take the position that interest to be included in the initial cost of real estate (if real estate is recognized as an investment asset) is also not standardized for tax purposes. Unfortunately, we were unable to find any official explanations from authorized bodies on the issue of rationing (not rationing) of interest to be included in the initial cost of a fixed asset.
At the same time, we draw your attention to the fact that small businesses, with the exception of issuers of publicly offered securities, have the right to recognize all borrowing costs as other expenses (PBU 15/2008 “Accounting for costs of loans and credits”). This procedure for accounting for interest must be established in the accounting policy of the organization for accounting purposes. Accordingly, in this case, interest paid for installment payment is not included in the initial cost of fixed assets in tax accounting and is accounted for separately.
At the same time, interest on installment payments accounted for as an independent expense on the basis of the Tax Code of the Russian Federation (interest taken into account in accounting as part of other expenses) is normalized for tax purposes taking into account the restrictions established by the Tax Code of the Russian Federation.
As for the specifics of accounting for the cost of acquired real estate in the situation you described, in our opinion, the cost of the property is taken into account in expenses in the general manner in accordance with the Tax Code of the Russian Federation. The fact that the property is pledged to the property department does not affect taxation.
In accordance with the Tax Code of the Russian Federation, taxpayers with taxable income reduced by the amount of expenses, when determining the tax base, take into account expenses for the acquisition, construction and production of fixed assets, as well as for the completion, retrofitting, reconstruction, modernization and technical re-equipment of fixed assets (subject to the provisions and Tax Code of the Russian Federation). At the same time, the Tax Code of the Russian Federation establishes that expenses for the acquisition (construction, production) of fixed assets during the period of application of the simplified tax system are accepted from the moment these fixed assets are put into operation, and the Tax Code of the Russian Federation determines that for the purposes of the Tax Code of the Russian Federation, fixed assets that are recognized are included in the fixed assets depreciable property in accordance with the Tax Code of the Russian Federation, and costs for completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets are determined taking into account the provisions of the Tax Code of the Russian Federation.
In accordance with the Tax Code of the Russian Federation, expenses for the acquisition of fixed assets, taken into account in the manner prescribed by the Tax Code of the Russian Federation, are reflected on the last day of the reporting (tax) period. In this case, these expenses are taken into account only for fixed assets used in carrying out business activities.*(2).
At the same time, in relation to fixed assets, the rights to which are subject to state registration, the Tax Code of the Russian Federation establishes a special requirement: fixed assets, the rights to which are subject to state registration, are taken into account in expenses from the moment of the documented fact of filing documents for registration of these rights (see also the Ministry of Finance of Russia from 09.12.2013 N 03-11-06/2/53652, dated 18.11.2013 N ).
Further, we note that the recognition of costs as expenses according to the Tax Code of the Russian Federation is associated with the presence of the fact of payment, as well as with the need to reflect them on the last day of the reporting (tax) period in the amount of amounts paid.
The Tax Code of the Russian Federation states that during the tax period, expenses must be accepted for reporting periods in equal shares.
In accordance with the Tax Code of the Russian Federation, the tax period is a calendar year. Reporting periods are the first quarter, six months and nine months of the calendar year (Tax Code of the Russian Federation).
Consequently, when calculating the tax paid under the simplified tax system, an organization must take into account the costs of construction (purchase) of a fixed asset during the tax period in equal shares in reporting periods - on the last day of the reporting (tax) period), starting from the quarter in which the last time one of the events:
- payment (completion of payment);
- commissioning of the OS facility;
- submission of documents for state registration of rights to an OS object.
According to the official position of the authorized bodies, if the acquired fixed asset under the terms of the contract is paid for in stages (in installments), then the costs incurred for its acquisition can be taken into account in the amount of the paid part after the OS is put into operation (see Ministry of Finance of Russia dated May 17, 2011 N 03-11 -06/2/78, dated 12/13/2010 N, Federal Tax Service of Russia dated 02/06/2012 N, dated 03/31/2011 N, dated 05/21/2010 N). In this case, partial payment of fixed assets is taken into account when determining the tax base for the tax paid in connection with the application of the simplified tax system, also in equal shares during the tax period.
The Ministry of Finance of Russia in dated 07/25/2007 N 03-11-04/2/188, dated 04/15/2009 N also indicated that expenses for the acquisition (construction, production) of fixed assets can be taken into account in “simplified terms” only after commissioning as they payment and from the moment of documented fact of filing documents for registration of these rights.
According to paragraph 2 of the above clause 3.10 of the Procedure for filling out the Accounting Book, the initial cost of the acquired (constructed, manufactured) fixed asset during the period of application of the simplified taxation system is reflected in column 6 in the reporting (tax) period in which the most recent one of the following events occurred : commissioning of fixed assets; submission of documents for state registration of rights to an object of fixed assets, payment (completion of payment) of expenses for the acquisition of an object of fixed assets.
In your situation, we believe that in the expenses of 2014 it is already possible to take into account part of the expenses for the acquisition of fixed assets, but only if the three conditions indicated above are met:
- documents have been submitted for registration (in this case, the condition is met);
- partial payment has been made;
- the property has been put into operation (if there is an act of putting the property into operation, this may be act OS-1, approved by the State Statistics Committee of the Russian Federation dated January 21, 2003 N 7).
That is, if, after concluding an agreement, which was concluded in the fourth quarter of 2014, the part of the cost of the fixed assets payable in this period is paid before the end of the year, then the paid amount is taken into account on the last day of the tax period (December 31, 2014).
During 2015 (subject to the commissioning of the facility) each paid part of the cost is taken into account in equal shares in reporting periods (in the last number of reporting periods), starting from the quarter in which payment occurred. That is, the part of the cost of fixed assets paid, for example, in the first quarter is taken into account in equal shares in reporting periods starting from the first quarter (i.e., 1/4 of the paid amount is taken into account on the last day of each quarter); the part of the cost paid in the 2nd quarter is taken into account in equal shares in reporting periods starting from the 2nd quarter (1/3 of the paid amount is taken into account on the last day of each quarter), etc.
Amounts paid in subsequent years are written off in the same way.
Taking into account the above explanations of the Ministry of Finance of Russia, interest paid for installment payment (not included in the initial cost of the fixed asset) is taken into account in expenses in the same way - each paid part (subject to the restrictions established by the Tax Code of the Russian Federation) is taken into account during the tax period in equal shares on the last day of each quarter, starting from the quarter in which the payment occurred.

Prepared answer:
Expert of the Legal Consulting Service GARANT
auditor Pivovarova Marina

Response quality control:
Reviewer of the Legal Consulting Service GARANT
professional accountant Myagkova Svetlana

The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.

*(1) Under an agreement for the purchase and sale of real estate (a real estate sale agreement), the seller undertakes to transfer into the ownership of the buyer a plot of land, a building, a structure, an apartment or other real estate (clause 1 of Article 549 of the Federal Tax Service of Russia dated March 31, 2011 N KE- 3-3/1003). At the same time, the financial department, subject to certain conditions, considers it possible to expense the cost of an acquired fixed asset in the absence of its actual use in business activities ( letters of the Ministry of Finance of Russia dated June 28, 2010 N 03-11-11/177, dated November 11, 2013 N). The Arbitration Court of the Ural District dated 09/04/2014 N F09-4760/14 in case N A76-2354/2014 states the following: “... the disputed property was acquired by the taxpayer for the purposes of use in business activities, passed state registration and was put into operation. .. Based on the foregoing, the courts correctly concluded that the taxpayer complied with the statutory conditions for including the cost of a fixed asset in expenses in 2010. The fact that the taxpayer began using the specified property in business in 2011 is not decisive for the purposes of applying the provisions, Code".

The simplified taxation system (STS) has a number of features, one of which is tax accounting of fixed assets. Expenses on fixed assets under the simplified tax system are recognized according to rules that are completely different from either accounting or tax purposes for profits. And of course, payment plays an important role in these rules. The cash method has not been canceled!

It is worth admitting that the method of recognizing expenses is very profitable and allows you not to stretch out the pleasure of calculating depreciation over many years, but to take them into account immediately in the year of acquisition of the fixed asset. Therefore, let's look at taking into account the OS when applying the simplified tax system in more detail.

1. Limit of fixed assets on the simplified tax system and other criteria

2. Initial cost of OS under simplified tax system

3. VAT on fixed assets using the simplified tax system

4. Postings to the simplified tax system for a fixed asset upon purchase

5. Expenses for fixed assets on the simplified tax system

6. Features of accounting for fixed assets purchased in installments

7. Is it necessary to calculate depreciation of fixed assets using the simplified tax system?

8. The organization sells fixed assets using the simplified tax system

9. Fixed assets for the simplified tax system in 1C 8.3.

1. Limit of fixed assets on the simplified tax system and other criteria

Under the simplified tax system with the object of taxation “income minus expenses,” taxpayers can take into account as expenses the costs of acquiring and creating fixed assets, their reconstruction, modification, and other similar costs (Article 346.16 of the Tax Code of the Russian Federation). Unfortunately, when the object of taxation is “income”, it is impossible to take into account the costs of purchasing an operating system.

As assets under the simplified tax system, assets are used that are recognized as depreciable property according to the rules of Chapter 25 of the Tax Code of the Russian Federation (Income Tax). The costs of changing and improving the operating system are determined in accordance with paragraph 2 of Art. 257 Tax Code of the Russian Federation.

Basic OS criteria in tax accounting in simplified form the same as for the general system:

1. OS belongs to the organization by right of ownership (except for other cases provided for by law),
2. The OS is used for business activities (receiving income),
3. The useful life of the OS is more than 12 months, its initial cost is more than 100,000 rubles.

It must be remembered that starting from 2018, organizations whose residual value of fixed assets on their balance sheet as of 10/01/2017 did not exceed 150 million rubles could switch to the simplified tax system. according to accounting data. According to recent clarifications from officials, this restriction also applies to individual entrepreneurs.

Example 1

On June 5, 2018, equipment worth 80 thousand rubles was purchased. Determine the procedure for recording equipment for the purposes of the simplified tax system.

In accounting, equipment is reflected as fixed assets. In tax accounting, the limit on fixed assets for the simplified tax system established by Chapter 25 of the Tax Code of the Russian Federation - the cost of 100,000 rubles - is not met, therefore, equipment is not taken into account as fixed assets, but is reflected as part of material expenses.

In the Book of Accounting for Income and Expenses under the simplified tax system (KUDiR), expenses are reflected in section I, and section II, intended to reflect expenses for the acquisition of fixed assets, is not filled out.

It is necessary to take into account that since fixed assets are classified according to the rules of Chapter 25 of the Tax Code of the Russian Federation, then under the simplified tax system it is impossible to include in fixed assets and expenses property that is not recognized as depreciable under Chapter 25 of the Tax Code of the Russian Federation. These are, for example, land plots, objects transferred for free use and some other property.

2. Initial cost of OS under simplified tax system

If fixed assets are purchased when applying the simplified tax system, then their cost is determined according to accounting rules (PBU 6/01).

If the accounting policy for accounting purposes defines a simplified procedure for accounting for fixed assets, then the initial cost of fixed assets under the simplified tax system when purchasing them for a fee will be the costs of purchasing the fixed assets and its installation (for cases where installation is not included in the purchase price). When constructing fixed assets, these are the amounts of payment under construction contracts and similar agreements related to the construction of fixed assets.

Other costs associated with the acquisition of OS are not taken into account in the simplified method as part of the initial cost.

In all other cases, other costs associated with the acquisition of the OS will be included in its initial cost. Examples of such expenses may be the cost of information and consulting services, remuneration to intermediaries in the purchase of fixed assets, customs duties and fees.

For fixed assets that were acquired using other taxation systems, when switching to the simplified tax system, special rules apply, established by Article 346.25 (clauses 2.1 and 4) of the Tax Code of the Russian Federation.

The basic rules are given in Table 1.

Table 1.

The initial cost of the fixed assets must also be determined by individual entrepreneurs using the simplified tax system, although they have the right not to keep accounting records.

3. VAT on fixed assets using the simplified tax system

A peculiarity of accounting for the cost of purchasing fixed assets is that the VAT on fixed assets under the simplified tax system, paid upon purchase, in this case is not allocated as a separate expense, but is taken into account in the cost of the fixed assets.

This is due to the fact that non-refundable taxes in accordance with clause 8 of PBU 6/01 are included in the initial cost of fixed assets. In this case, VAT is not recognized as a separate expense.

In addition, the Tax Code of the Russian Federation contains relevant provisions:

• Chapter 21 of the Tax Code of the Russian Federation stipulates that VAT defaulters take into account the VAT amounts presented by suppliers on fixed assets in their cost (subclause 3, clause 2, Article 170 of the Tax Code of the Russian Federation),
• Chapter 26.2 of the Tax Code of the Russian Federation determines that under the simplified tax system, the cost of fixed assets is formed according to the accounting rules (clause 3 of Article 346.16 of the Tax Code of the Russian Federation).

4. Postings to the simplified tax system for a fixed asset upon purchase

Accounting entries on the simplified tax system for a fixed asset upon purchase are the same as for the acquisition of fixed assets under any other tax system (with the exception of VAT accounting).

Table 2.

In the future (from the month following the month the OS was put into operation), depreciation is calculated for the OS in accounting. Accounting for fixed assets directly affects the calculation of property taxes, you can learn about it here.

In tax accounting using the simplified tax system, expenses for fixed assets are taken into account in a special manner, determined by the provisions of Chapter 26.2 of the Tax Code of the Russian Federation. More on this later.

5. Expenses for fixed assets on the simplified tax system

Expenses on fixed assets using the simplified tax system are recognized subject to the following conditions:

1. The OS must be put into operation,
2. The OS must be used in business activities,
3. the purchase of the OS must be paid,
4. when purchasing OS that are subject to state registration, it is necessary to document the fact of submitting documents for registration,
5. expenses for the acquisition of OS must be economically justified, documented and aimed at generating income.

Note, payment of a fixed asset is one of the conditions for recognizing expenses for its purchase. Therefore, it will not be possible to take into account the cost of fixed assets received as a contribution to the authorized capital of the organization.

Expenses on fixed assets using the simplified tax system are taken into account evenly over the remaining period until the end of the tax period. These expenses are reflected on the last day of the reporting period (letter of the Ministry of Finance of the Russian Federation dated March 27, 2012 No. 03-11-11/103). This rule applies to the case when the OS is purchased while using the OS.

Example 2. OS cost 300 thousand rubles. (including VAT) purchased in May 2018. Determine how expenses on fixed assets will be reflected on the simplified tax system. The cost of purchasing OS must be reflected in 3 parts of 100 thousand rubles. as of June 30, September 30, December 31, 2018.

Expenses on fixed assets acquired before the application of the simplified tax system are recognized differently, based on the useful life of the fixed assets.

Table 3.

The service life (useful life) under the simplified tax system can be determined in accordance with the Classification of fixed assets included in depreciation groups (approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1).

6. Features of accounting for fixed assets purchased in installments

If the fixed asset was purchased in installments, then the expenses for such fixed asset must be reflected in parts, in the amount of paid amounts (letter of the Federal Tax Service of the Russian Federation dated 02/06/2013 No. ED-4-3/1818).

Example 3

Let's use the conditions of example 2. Let's assume that the OS was purchased in installments with payment of 100 thousand in May 2018, another 100 thousand in November 2018, and the final payment will be made in April 2019. Let us determine the procedure for reflecting expenses under the simplified tax system.

1. On June 30, 2018, 33,333.33 (100,000.00 / 3 quarters) will be taken into account in expenses.
2. On September 30, 33,333.33 will also be taken into account in expenses.
3. On December 31, expenses will include 133,333.33 (100,000.00 / 3 quarters + 100,000.00 / 1 quarter).
4. Total for 2018 reflected in expenses 200,000.00
5. March 31, 2019 There is nothing to take into account in expenses.
6. June 30, September 30. On December 31, 2019, 33,333.33 (100,000.00 / 3 quarters) will be taken into account in expenses.

7. Is it necessary to calculate depreciation of fixed assets using the simplified tax system?

Often, an accountant has a question about whether it is necessary to calculate depreciation of fixed assets using the simplified tax system.

In accounting - necessary. In tax accounting using the simplified tax system, depreciation is not charged; expenses are reflected according to the rules we discussed above. Please do not confuse it with tax accounting for the purpose of calculating income tax (there is depreciation there)!

But it is sometimes necessary to calculate depreciation for tax purposes under the simplified tax system, for example, when selling fixed assets; we will consider this case further.

8. The organization sells fixed assets using the simplified tax system

If an organization sells a fixed asset using the simplified tax system, it needs to take into account the possible tax consequences of such a sale. The main feature of the simplified tax system is that if fixed assets are sold, the useful life of which has not expired, then for tax accounting purposes it is necessary to compare the amount of expenses on fixed assets already reflected in the simplified tax system with the amount of possible tax depreciation on fixed assets (if the fixed assets was used not for the simplified sleep system, but for the OSNO).

If expenses under the simplified tax system turn out to be greater than the accrued depreciation, then tax expenses under the simplified tax system in some cases will have to be recalculated.

In what cases is recalculation done:

Table 4.

So, you have determined that you need to do a recalculation. How to proceed:

1. Calculate depreciation of fixed assets according to the rules of Chapter 25 of the Tax Code of the Russian Federation. Depreciation can be calculated either linearly or non-linearly, as determined for tax accounting. The calculation can be made using an accounting certificate.
2. Compare the amount of accrued depreciation with the amount of fixed assets expenses recorded for the tax period.
3. If the amount of previously taken into account expenses turns out to be greater than the accrued depreciation, the amount of their excess over the amount of accrued depreciation will have to be excluded from tax accounting.
4. Submit an updated declaration according to the simplified tax system.
5. Pay the simplified tax system to the budget.
6. Calculate and pay tax penalties.

It is better to complete points 4-6 simultaneously (in one day).

Please note that this procedure also applies to fixed assets acquired before the transition to the simplified tax system.

Example 4

Primer LLC applies the simplified tax system with the object of taxation “income minus expenses” from the moment of registration of a legal entity (07/01/2017). In August 2017, equipment worth 400 thousand rubles was purchased, paid for and put into operation. (including VAT). Useful life – 4 years. On April 17, 2018, Primer LLC sells fixed assets using the simplified tax system. Let’s assume that income in 2017 was 500 thousand rubles each quarter, and other expenses were 200 thousand rubles each quarter.

The initial and calculated data will be reflected in Table 5.

Table 5.

The equipment was sold in April 2018, less than three years have passed since the recognition of expenses for the purchase of equipment - it became necessary to recalculate the simplified tax system for 2017.

For recalculation, we determine tax depreciation for each period. Let us assume that the calculation is based on the straight-line depreciation method. Since the equipment was put into operation in August 2017, depreciation is accrued from September 2017.

Depreciation amounts:

1. Monthly – 400 /48 = 8.33 thousand rubles.
2. For 9 months of 2017 – 8.33 * 1 = 8.33 thousand rubles.
3. For 2017 – 8.33 * 4 = 33.33 thousand rubles.

Calculation of penalties

Penalties must be charged on the amount of the additional payment under the simplified tax system (arrears under the simplified tax system). The additional payment for the advance payment and the simplified tax system, as well as the payment of penalties, was made on April 20, 2018. The penalty for the advance payment for 9 months of 2017 will be:

28,750 * 4 days * 8.5% * 1/300 +

28,750 * 26 days * 8.25% * 1/300 +

28,750 * 23 days * 8.25% * 1/150 +

28,750 * 56 days * 7.75% * 1/150 +

28,750 * 42 days * 7.5% * 1/150 +

28,750 * 25 days * 7.25% * 1/150 =

32.58 + 205.56 + 363.69 + 831.83 + 603.75 + 347.40 = RUB 2,384.81

The advance payment penalty for 2017 will be:

26,250 * 17 days * 7.25% * 1/300 = 107.84 rubles.

9. Fixed assets for the simplified tax system in 1C 8.3

Fixed assets on the simplified tax system in 1C 8.3 are reflected in compliance with the following recommendations. For fixed assets that do not require installation and are transferred into operation immediately after receipt, one document is drawn up - “Receipt (act, invoice)”, type of operation “Fixed Assets”.

For OSs that do not require installation, but are not put into operation on the same day they were received, you will have to fill out 2 documents:

1. Document “Receipt (act, invoice)”, type of operation “Equipment”. This document does not make entries for tax accounting under the simplified tax system.
2. Document “Acceptance for accounting of fixed assets”. After this document is completed (the fixed assets are reflected in account 01 “Fixed Assets”), the costs of fixed assets can be taken into account under the simplified tax system.

On the “Tax Accounting (STS)” tab, you must reflect:

• in the field “cost (amount of expenses of the simplified tax system)” - the amount of expenses for the acquisition of fixed assets under the simplified tax system (including the amount of VAT, if any),
• in the “date of acquisition” field - the date of acquisition of the fixed asset object,
• in the field “useful life (USN)” - the useful life of the asset under the simplified tax system,
• in the “procedure for including cost in expenses” field – “include in depreciable property.” This is the most important field for tax accounting of fixed assets under the simplified tax system. And although the name of the field in the 1C program may be confusing, it is precisely when choosing this wording that the costs of acquiring the operating system will be taken into account in tax accounting under the simplified tax system on a quarterly basis in equal shares.
• in the “Payment” field - for the selected OS, enter the date and amount of payment, if on the date of the OS documents the OS was paid in full or in part.

Recognition of expenses for fixed assets is reflected in accounting at the end of the quarter when performing the routine month-closing operation “Recognition of expenses for the acquisition of fixed assets for the simplified tax system.”

When carrying out this regulatory operation, records of expenses for the purchase of fixed assets are included in the tax accounting registers “Book of Income and Expenses (Section I)” and “Book of Income and Expenses (Section II)”.

In our article we examined the features of accounting for fixed assets under the simplified tax system. If you have any questions or would like to clarify some points, leave your comments below.

Expenses for fixed assets on the simplified tax system - how to take into account

I quarter). In the third quarter, the company will also be able to write off only 25,000 rubles. And in the fourth, 25,000 rubles will be taken into account. (20 thousand rubles are the amounts actually paid in this reporting period and 5 thousand rubles are the balance of the unaccounted payment that was transferred in the third quarter. As you can easily see, this method is more profitable for taxpayers. To begin with, it is not necessary at the end of each period make additional calculations - payments are written off almost at once, that is, without breakdown, over the remaining reporting periods. In addition, as we see, in this way you can write off the cost of fixed assets in tax accounting much faster. It is important that underestimating the amount of single tax payable for results of the tax period for the year does not occur.

Usn: costs for the acquisition of fixed assets when simplified

• as of September 30 – 13,000 rubles. (6000 rub. + 7000 rub.);
• as of December 31 – 13,000 rubles. (6000 rub. + 7000 rub.).

Note! Fixed assets include only objects that are recognized as depreciable property. And these are assets with a useful life of more than 12 months and an initial cost of over 20,000 rubles.

Attention

In other words, if, for example, the initial cost of an object is less than 20,000 rubles, then the “simplifiers” have the right to write off the costs of such a low price at a time. Payment by installments Taking into account the fixed assets, which the “simplified” immediately paid in full, we figured it out.

But what if objects are purchased with installment payment? Let us immediately note that in this case the Tax Code does not contain any special provisions. Therefore, it seems that costs should be written off based on general principles.

Accounting for fixed assets during registration in 2017-2018

Important

In it, officials, with reference to the provisions of subparagraph 4 of paragraph 2 of Article 346.17 of the Tax Code, note that costs can be taken into account in the amount of amounts paid. In principle, it is difficult to argue with this. However, an analysis of the provisions of the Tax Code allows us to conclude that there is at least one more way to write off costs.

The fact is that such expenses, as already noted, during the tax period are accepted for reporting periods in equal shares, and are reflected on the last day of the reporting (tax) period in the amount of amounts actually paid (clause 2 of article 346.17 and paragraph 8 clause 3 of article 346.16 of the Tax Code). In the case of purchasing an operating system in installments, these rules can be understood as follows.

The cost of fixed assets is evenly distributed across reporting periods. Thus, for each reporting period there will be some kind of limit on the recognition of expenses.

Accounting: accounting of fixed assets under the system

Loan interest and investment asset The initial cost of a fixed asset created or acquired after the transition to the simplified system is formed according to the accounting rules (clause 3 of Article 346.16 of the Tax Code, clause 3.10 of the Procedure for filling out the book of income and expenses on the simplified tax system, approved. Order of the Ministry of Finance of Russia dated October 22, 2012 N 135n).

According to clause 8 of PBU 6/01 “Accounting for fixed assets”, it consists of the actual costs of acquisition, construction and production, with the exception of value added tax and other refundable taxes. At the same time, interest on the loan is not mentioned among those, but it is mentioned that the cost of an asset can include “other costs” directly related to its purchase or production. In turn, PBU 15/2008 “Accounting for expenses on loans and credits” ( approved
By order of the Ministry of Finance of Russia dated October 6, 2008.

How to take into account expenses if the fixed asset was purchased in installments

At the end of December of the last year of operation of the organization under the main tax regime, the residual value of the object is taken into account. This indicator is reflected in column 8 of the Book of Accounting for Income and Expenses.

The method of transferring cost to expenses under the simplified tax system is influenced by the period of use. If the period is less than 3 years, the entire cost for the year of operation established at the time of starting to use the simplified tax system is written off. 1/4 of the price is calculated and included in expenses on the last date of each quarter. For a period of 3-15 years, half the cost is written off during the first year (12.5% ​​per quarter), in the second - 30%, in the third - 20%.

If the period of use exceeds 15 years, write-off is carried out at 10% for 10 years. Example Let's say that in 2016 an enterprise switched from OSNO to simplified tax system, and at the time of the transition it had a machine whose residual value at the end of December 2015 was

amounted to 160 thousand rubles.

Accounting for interest when purchasing a building in installments

In the “OS” tab, you must specify the name of the asset. It must be assigned an inventory number. In addition, the account from which the fixed assets were written off is indicated (08.04).

In the “Cost” field (expenses for the simplified tax system) of the object, the full amount of the initial price of the asset should be indicated. The amount and dates of payments actually made for the fixed asset are reflected separately in the corresponding columns. If the cost of the equipment has been fully repaid, then the entire amount (for example, the same 25 thousand rubles for a computer) can be recognized as expenses.

Usn: acquisition of fixed assets using borrowed funds (Sukhanova e.)

The most important thing when reflecting fixed assets is to correctly enter information in the “Procedure for including items in expenses” field. The program will offer to include it in expenses or depreciable property or not include it in expenses.

If the OS was purchased for a fee, the period of its use exceeds a year, and the cost exceeds 20 thousand rubles, it is classified as depreciable property. In the “Accounting” tab, you should indicate the accounts on which the accounting and depreciation calculation operations will be taken into account, and the method for calculating it.
The enterprise may not be limited to the common linear method. Here it is necessary to assess the situation. It is likely that it is more convenient to calculate depreciation using the reducing balance method using an acceleration factor. If the OS is purchased in installments, the costs for it are subject to write-off in the amount actually transferred to the seller.

Accounting for fixed assets by companies using the simplified tax system

However, it is possible that representatives of the Federal Tax Service will not approve of such a procedure, precisely because it is beneficial to taxpayers and therefore has a negative impact on the budget. Therefore, it seems advisable to consult your tax office on this issue.

Or act according to the general rules. In this case, claims from the auditors will be nullified, especially since this procedure, although more complex, at first glance. If the purchase and sale agreement covers several tax periods at once, it will allow you to avoid getting confused in the redistribution of “remainders” between them.

Dangerous turn When buying an OS in installments, “simplistic” people should pay attention to one more point. Quite often, the seller for this type of service additionally sets a percentage of the contract price.

Accounting for expenses for the acquisition of fixed assets during registration

In January 2010, the company purchased and put into operation a computer for 24,000 rubles and a fireproof cabinet worth 21,000 rubles. The computer was paid for in February 2010, and the cabinet was paid for in April.

Romashka LLC can begin to take into account the costs of purchasing a computer from the first quarter of 2010. Accordingly, the cost of this object is taken into account in expenses for four quarters of 2010 at 6,000 rubles. per quarter (24,000 rubles: 4 quarters). In turn, the costs of purchasing a fireproof cabinet should begin to be written off only from the second quarter of 2010. The cost of this object is taken into account in expenses for the remaining three quarters of 2010 at 7,000 rubles. per quarter (RUB 21,000: Q3). Thus, the company will write off the cost of acquired OS in the following order:

• on March 31 – 6,000 rubles;
• as of June 30 – 13,000 rubles. (6000 rub.

Usn: purchase of fixed assets in installments

In the second quarter, 30,000 rubles were transferred. Having distributed them over the remaining 3 quarters, we find that you can write off 10,000 rubles. (30,000: Q3). At the same time, we still have the allocated amount from payments for fixed assets made in the first quarter - 5,000 rubles.

Thus, as of June 30, the company will write off expenses for the purchase of equipment in the amount of 15,000 rubles. (RUB 10,000 + RUB 5,000). Costs as of September 30 and December 31 are taken into account in a similar manner.

On September 30, 30,000 rubles will be written off. (5,000 rub. + 10,000 rub. + 15,000 rub.). As of December 31 - 50,000 rubles. (5000 rub. + 10,000 rub.

15,000 rub. + 20,000 rub.) Alternative option They do not argue with the fact that in order to write off the costs of purchasing an operating system purchased in installments, representatives of the Ministry of Finance should not wait for its full payment. This is evidenced, in particular, by the department’s letter dated January 12, 2010 No. 03-11-06/2/01.

The company plans to sell a used fixed asset to the Buyer. But the Buyer asks for an installment plan. Therefore, when concluding the contract, it was provided for: 1. That ownership transfers after full payment of the OS,2. Payment is made in equal installments over 9 months.3. Until full payment is made, the fixed assets are pledged to the Company. In this regard, the following questions arise: 1. At what point should sales be reflected to calculate income tax?2. Who will be the payer of property tax before the transfer of ownership according to the agreement?3. Is it possible to re-qualify this agreement into a trade credit agreement and additionally accrue income in the form of interest at the market rate?

The moment when proceeds from the sale of depreciable property are included in the tax base for income tax depends on the method of determining income and expenses that the organization uses (clause 2 of Article 249 of the Tax Code of the Russian Federation).

Accrual method

Elena Popova,

Documenting

Complete the sale of fixed assets with standard documents or use your own developed forms. In the latter case, the main thing is that the forms contain all the necessary details. Whatever form you use - standard or independently developed, the manager must approve it.

There are different standard forms of transfer and acceptance acts for the sale of fixed assets:

• for one object, except for buildings and structures, - form No. OS-1;
• for several homogeneous objects, except for buildings and structures, - form No. OS-1b;
• for a building or structure - form No. OS-1a.

As a general rule, deeds must be drawn up on the date when title to the property passes from the seller to the buyer.* This usually defaults to the day of shipment, unless otherwise provided in the delivery agreement. An exception is provided only for buildings or structures. The acceptance certificate for such objects is drawn up on the date of transfer of the object. It does not matter whether the property rights to the object are registered or not.

They draw up acts based on technical documentation for fixed assets, as well as accounting data. For example, turnover on account 02 “Depreciation of fixed assets” will allow you to fill in information about the amount of accrued depreciation.

Draw up the acts in two copies, one of which is given to the buyer. In this case, do not fill out the section “Information on fixed assets as of the date of acceptance for accounting.” The buyer must do this in his copy of the deed. Both copies of the act must be signed and approved by both the supplier and the buyer.

In the acts, indicate:
– number and date of compilation;
– full name of the fixed asset according to the technical documentation;
– name of the manufacturer;
– place of transfer of the fixed asset;
– factory and assigned inventory numbers of the fixed asset;
– depreciation group number, useful life of the fixed asset and actual service life;
– the amount of depreciation accrued before the sale of the fixed asset, its residual value;
– information about the content of precious metals and stones;
– other characteristics of the fixed asset.

Simultaneously with the preparation of these acts, enter information about the disposal of fixed assets in the inventory card or in the book (intended for small enterprises). These documents can be drawn up according to forms No. OS-6, OS-6a or OS-6b. Enter information on the basis of the acceptance certificate.

The acts require reference to the commission’s conclusion. Such a commission should be created in the organization to control the disposal of fixed assets. The members of the commission may be the chief accountant, financially responsible persons and other employees. The composition must be approved by the head of the organization by issuing an order.

Sergey Razgulin,

Actual State Councilor of the Russian Federation, 3rd class

Exclusion of objects from the tax base

Exclude property from the calculation of the tax base starting from the month following the one in which it was written off from the accounting accounts (clause 4 of Article 376 of the Tax Code of the Russian Federation)*. At the same time, internal movements of fixed assets between divisions of the organization are not recognized as disposal (clause 82 of the Methodological Instructions approved).

Determine the date of disposal of objects on the basis of acts of acceptance and transfer (write-off) of fixed assets approved by the head of the organization * (clauses , , , and Methodological instructions approved by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n). Forms of primary documents for accounting of fixed assets funds (OS-1, OS-1a, OS-1b, etc.) were approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7.

Elena Popova,

State Advisor to the Tax Service of the Russian Federation, 1st rank

The procedure for determining revenue when selling goods on a deferred basis (in installments) depends on whether interest is accrued under the contract or not.

A purchase and sale agreement may provide for payment for goods on a deferred or installment basis ( , )*. Such a condition will mean the provision of a commercial loan (). The agreement may stipulate that the buyer must pay interest for the provision of a deferment or installment plan (clause 14 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation No. 13, Plenum of the Supreme Arbitration Court of the Russian Federation No. 14 of October 8, 1998).

Thus, there are three possible options for providing a deferred (installment) payment to the buyer:*
– no interest accrual;
– the initial cost of goods increases by the amount of interest, that is, the procedure for determining the price of goods depends on the terms of settlement under the contract (clause 1 of Article 424 of the Civil Code of the Russian Federation). For example, if the buyer is given a deferred payment (installment plan), the price of the product increases by 10 percent;
– with interest accrued on the balance of the buyer’s debt.

If the agreement does not provide for the payment of interest, then in accounting the proceeds from the sale of goods will be determined in the general manner. Also determine revenue if, under the terms of the contract, the initial cost of goods increases by the amount of interest in accordance with the payment schedule. Recognize revenue in the full amount of receivables, taking into account the interest provided for in the agreement (clause 6.2 of PBU 9/99). In this case, all conditions for recognition of revenue in accounting established in paragraph 12 of PBU 9/99 will be met.

If the agreement specifies only the right for the organization to receive interest for providing a commercial loan with the condition that the exact amount of interest is determined monthly based on the unpaid amount, then the interest will be recognized as revenue at the end of each month. This is explained by the fact that the organization has the right to receive a certain amount of interest only after the end of the month (clause 12 of PBU 9/99).

Elena Popova,

State Advisor to the Tax Service of the Russian Federation, 1st rank