Account 01 is not closed. Accrual of the simplified tax system (accounting entries). Income and expenses related to UTII from the sale of goods

A number of organizations and entrepreneurs have the right to apply the simplified taxation system when conducting economic activities. In this article we will talk about some key points of applying the simplified tax system and consider the main regulatory operations in 1C: Enterprise Accounting 8 edition 3.0 related to the calculation and reporting of the single tax.

So, when using the simplified tax system, you should focus on the following key points:
Applicable object of taxation;
Terms of payment of advances;
Tax reporting deadlines.
The object of taxation under the simplified tax system is the total amount of “income” or the amount of “income minus expenses” for the period. Advance payments are calculated according to the following scheme: taxable object multiplied by the simplified tax system rate applied by the payer.
Based on the results of each quarter, advance payments of the simplified tax system are paid to the budget:
Based on the results of the 1st quarter until April 25;
Based on the results of the 2nd quarter until July 25;
Based on the results of the 3rd quarter until October 25.
The main tax at the end of the year should be paid in accordance with the general rule for submitting a simplified tax system report:
For legal entities until March 31, the year following the reporting year;
For individual entrepreneurs until April 30, the year following the reporting year.
The deadline is postponed to the next working day if the approved date falls on a weekend.

Calculation of advance payments in 1C

Let's look at an example in the table (data are given in rubles). The company operates on the simplified tax system at a rate of 15% of the “income minus expenses” object. Indicators calculated cumulative total:

To automatically calculate advances according to the simplified tax system in 1C: Accounting, use the operation Tax calculation simplified tax system . It is performed during the month-end closing procedure and generates the advance payment amount on the last day of each quarter.



The transactions generated by the operation look like this:

Financial results and advance payment according to the simplified tax system based on the results of the month’s closing:



Calculations for the simplified tax system in 1C: Accounting 3.0 are reflected in account 68.12: on credit - accrued amounts, on debit - paid:

When filling out a single tax return, an accountant should pay attention to this nuance. Amount of advances according to lines 270-273 of section 2.2 of the declaration is not adjusted downwards by the amount of tax calculated in previous periods, therefore the amount of the actual advance payment payable quarterly will differ from the declaration figures and looks as follows:
In the 1st quarter – 9573;
In the 2nd – 15315 (24888 – 9573);
In the 3rd – 20166 (45054 – 24888);
At the end of the year – 12600 (57654 – 45054).
Next, the accountant is required to calculate minimum tax at 1% rate from income for the entire year (without deducting expenses) and compare the result with the amount of the calculated simplified tax system for the year. To do this, let's do the calculations:
879078.42 x 1% = 8791
(879078.42 -494714.64) x 15% = 57654
In our case, there is no need to make additional wiring. But the accountant should remember that, having received a loss based on the results of work for the year, the minimum tax at a rate of 1% on all types of income is paid regardless of the financial results.
If the amount of tax calculated at the rate of 15% is less than the rate of 1%, then you will need to pay the difference. In this case, the program, closing the period, will generate an entry in the accounting register in December for the missing tax amount:
Dt 99.01.1 Kt 68.12
The minimum tax indicator of the simplified tax system is reflected in the declaration according to section 1.2 line 120.

Formation of a declaration according to the simplified tax system in 1C

In order to fill out the declaration, go to the reports menu and find the section in the program 1C-Reporting . A list of reports created during the period will open. We create a new declaration using the button: Create, and select the current version of the report.

In the declaration form that opens, the data appears when you click the button Fill. Let's turn to the information in section 2.2 of line 280. Here is the amount of tax at the minimum simplified tax rate of 1%, but in our case it is not paid, because the tax calculated according to the general rules is greater. The results of advance payments and annual tax calculated in the standard way are reflected in lines 270-273 of this section.

Section 2.2 also contains data on the organization’s income and expenses since the beginning of the year. The program takes information from the generated books of income and expenses according to the simplified tax system . You can find the book in the general section of the program menu Reports and onwards simplified tax system block :

In the same section of the program, all the necessary indicators that are involved in the formation of the declaration are clearly presented. If the accountant is confident in the calculations, then at the end of the page there is a button Pay from bank account , highlighted in bright yellow. Here is a link for quick access to the simplified taxation system declaration.

I would also like to draw attention to section 1.2 of the declaration, which reflects the amounts of advance and total tax that the taxpayer will actually pay to the budget. In the program, these amounts are recorded on account 68.12.


Sometimes reflecting payments using bank cards causes difficulties for entrepreneurs using the simplified tax system, especially if they sell not only new, but also consignment goods. Let's consider a possible situation in practice.

Example

A certain LLC, being a commission agent, sells at retail both its own items and those accepted for commission. At the same time, it uses a simplified taxation scheme (the object “income minus expenses”). Based on its accounting policy, the company sells products accounted for at the purchase price through a point of sale automated using modern software. In this case, the principal uses the main taxation system and pays VAT. The company considered in our example accepts bank cards for payment. The acquiring bank cooperating with it receives 2% of the proceeds as a reward.

In December last year, our company sold products worth 200 thousand rubles (100 thousand of our own goods and the same amount of commission). Buyers paid for goods in cash for 100 thousand rubles, and the rest was paid using cards. At the end of December that year, 98 thousand rubles arrived in our bank account from the bank.

The commission agent accepts a reward in the amount of 10% of the proceeds for the goods sold and deducts it from the funds paid by the buyers. Typically, under the contract, the commission agent reports to his principal every month. The money for the sold commission products, minus the commission agent's remuneration, was transferred to the company in December last year.

Actions in the program

  • On the bank and cash desk tab, check the payment cards box;
  • on the trade tab - checkboxes for retail trade and sale of goods or services of principals (principals).

In the accounting system, the receipt of goods is recorded using the corresponding document in the purchases section. Moreover, for your own goods you need to use the “Goods” transaction type, and for commissions - “Goods, services, commission”.

Consignment goods receipt document

It should be looked at more closely. Such a document with the type of transaction “Goods, services, commission” must be filled out by the user based on the shipping document from the consignor (i.e., invoice). The name of the agreement concluded with the principal is selected from the directory of agreements. For its appearance in the form of a directory element, take “With the principal (principal) for sale.”

Important!

In the card of such an agreement, it will be convenient to immediately fill in the details of the commission fee, so that in the report to the principal his commission will be calculated without the participation of the user.

In the example we gave, the calculation method was set as a percentage of the sales amount, and the size was set as 10%. The account for keeping records of settlements with the principal is indicated in the settlement form (you can open it using the appropriate link). To automatically fill out accounts for settlements with the principal, it is necessary to fill out the register “Accounts for accounting for settlements with counterparties” (it opens in the directory of counterparties).

In the table of the goods receipt document, in the accounting account column, we indicate off-balance sheet account 004.1 (it is called “Goods accepted on commission”). In order for its value to be entered automatically in the “Receipt (act, invoice)”, you need to set up the information register in the item accounting account accordingly.

When the document is posted to the accounting register, only a debit entry will be made to this account for the total amount of the product received from the principal. Retail sales of any product (both your own and commissioned) are displayed in the “Retail Sales Report” (in the sales section) - the type of operation in this case will be “Retail store”.

In our example, the company operates under the simplified tax system, which means it does not pay VAT, but the principal pays it. So let us not be confused by the fact that one part of the product in one document (our own products) is sold without VAT, and the other - commission - with VAT.

Now, on the non-cash payments tab, enter non-cash payments (the payment type will be “Payment card”). When the “Retail Sales Report” is posted, the corresponding accounting entries will be generated.

More information about the off-balance sheet account USN.02 “Settlements with customers for goods of the principal”

It is needed to save data on what percentage of receivables during their repayment should be attributed to the settlement with the principal. The amount displayed in the debit of this account should be calculated in proportion to the portion of the proceeds from the sale of consignment goods in the total daily revenue. In addition to the accounting register, we also make entries in special accumulation registers.

We generate a receipt document for the current account (the transaction type will be “Receipts from sales on payment cards and bank loans”) in the amount of 98 thousand rubles. If we enter a document manually, we enter the amount of the bank commission in the service amount field. After completing the document, we receive all the necessary transactions.

In addition to the accounting register, entries are made in special accumulation registers, including the “Book of Income and Expenses” register (in the first section), the required amounts are reflected as part of the income and expenses of the simplified tax system.

Ease of use in the program

“Accounting 8” automatically distributes incoming finances among various types of activities in accordance with the acquiring agreement. Plus, the size of the bank commission relates entirely to the expenses of the company in our example as direct costs incurred by the company in the process of trading, both retail and commission.

In the case where the commission agreement stipulates that payment for the bank’s services in terms of the principal’s revenue occurs at his expense, we will have to independently adjust the entries in the accounting register and in the “Income and Expenses Book” register (first section) to the required amount.

How to prepare a sales report to the consignor

For this purpose, the software provides a document of the same name (it is located in the purchases section) for the type of operation called “Sales Report”. It can be generated on the basis of “Receipt (act, invoice)” from the committent. In this case, the main data on the main tab will be entered on its own. Additionally, on the tab called “Main”, you need to enter:

  • date of report generation;
  • income account 90.01.1;
  • the name of the service provided to the principal;
  • object of analytical accounting by subconto (“Nomenclature groups”).

The table for bookmarking goods and services can also be filled out automatically. To do this, click the fill button and select one of its 3 methods:

  1. “Fill in according to the contract” - the table will be filled with all goods received under the contract;
  2. “Fill in sold under the contract” - the table will be filled with goods of the principal that have already been sold, but not yet shown in other reports;
  3. “Fill in upon receipt” - we will be offered a list of documents according to which goods were received for commission.

For our company, taken as an example, it will be easier to fill out the table with goods sold under a contract concluded with the principal.

Important!

To make sure that the commission is withheld from the principal’s revenue immediately, on the calculations tab, check the “Withhold commission from the principal’s revenue” checkbox.

In order to account for it as part of income under the simplified tax system, it is necessary to reflect the receipt of this amount from the “final buyer”. Go to the funds tab and manually enter the following data:

  • in the payment report type field, select “Payment”;
  • how a buyer is indicated by any counterparty - let's take “Retail buyer”;
  • in the fields of event date, amount, VAT and % VAT - enter the date of retail sale of the goods, the amount and VAT rate on the consignor's products sold.

After the “Report to the Principal”, all necessary accounting entries will also be created. In addition to the accounting register, the necessary entries will also be reflected in special accumulation registers, including the “Income and Expenses Accounting Book” register (first section). The corresponding commission fee will also be reflected in income under the simplified tax system.

Important!

The date of recognition of income is always the reporting date for the principal.

If there is no balance on account 57.03, this means that all settlements with the acquiring bank are fully completed. After transferring money to the principal, it is easy to verify that the commission agent has no debt to the principal. For this purpose, you can, in particular, create a balance sheet “Other settlements with various debtors and creditors” for account 76.09.

We continue to talk about support for acquiring operations in 1C: Accounting 8 edition 3.0*. In this article, read about the features of accounting for acquiring transactions with “simplified” companies, including when combining special tax regimes, as well as when trading their own and commission goods.


Recognition of income and expenses as “simplified” when paying with bank cards

We remind you that the peculiarity of payment by bank cards is that funds for completed transactions are received by the organization not from the buyer, but from the acquiring bank, and:

  • the moment of actual receipt of funds into the organization’s current account, as a rule, differs from the moment of payment by the buyer;
  • In most cases, funds are not received in full, but minus the bank commission.

Organizations and individual entrepreneurs (IP) using the simplified taxation system (STS) must recognize in income the full cost of goods sold (work, services) paid for by the buyer, without reducing the amount of the bank commission. This point of view has been repeatedly expressed by regulatory authorities in letters and explanations. The fact is that the “simplified” ones, when determining the object of taxation, take into account income from sales and non-operating income (Article 346.15 of the Tax Code of the Russian Federation). And proceeds from sales are determined based on all receipts associated with payments for sold goods (work, services) or property rights (clauses 1, 2 of Article 249 of the Tax Code of the Russian Federation). As for the amount of the bank's commission, it is the cost of paying for the services of a credit institution. “Simplers” with the object of taxation “income minus expenses” can take into account the bank commission in expenses (clause 9, clause 1, article 346.16 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated May 14, 2012 No. 03-11-11/161, dated November 21, 2007 No. 03-11-04/2/280, Federal Tax Service of Russia for Moscow dated November 26, 2010 No. 16-15/124515@). Well, “simplified” people with the object “income” do not have the right to take into account any expenses, including expenses for bank commissions (clause 1 of Article 346.18 of the Tax Code of the Russian Federation).

Since, when applying the simplified tax system, income is taken into account “on payment” (cash method), the date of receipt of income from the sale of goods (work, services) paid for by bank card is recognized as the day the funds are received in the organization’s current account (clause 1 of Article 346.17 of the Tax Code of the Russian Federation , letters of the Ministry of Finance of Russia dated July 28, 2014 No. 03-11-06/2/36926, dated April 3, 2009 No. 03-11-06/2/58, Federal Tax Service of Russia for Moscow dated November 26, 2010 No. 16-15/124515 @).

This is exactly the approach implemented in 1C: Accounting 8: recording in the register entered when posting a document , and not at the moment of reflection of payment by payment card, as some users expect.

At the same time, another group of users (especially individual entrepreneurs who are not required to keep accounting) often neglects the procedure for recording transactions in the accounting system and registers exclusively bank and cash documents, believing that for tax accounting under the simplified tax system with the object “income” this is quite enough. But what can such “accounting” lead to for the user?

If you create a document in the program Receipt to the current account with the type of operation without reflecting the sale of goods (works, services) , for which this payment was received, then a “red” debit balance is formed on account 57.03. In itself, this “red” balance is not dangerous if the user uses only a simplified taxation system, without combining it with the payment of a single tax on imputed income (UTII) or a patent. Indeed: in the report Book of accounting of income and expenses of the simplified tax system(hereinafter referred to as KUDiR) income from sales on payment cards is received, and in this case the user has only incorrectly organized accounting of business transactions without affecting the final result in tax accounting.

Problems begin if the simplified tax system is combined with activities, income from which is taken into account in a special way, for example:

  • sale of goods and services of principals (principals);
  • combination with payment of a single tax on imputed income (UTII);
  • combination with the patent taxation system (PTS);
  • payment of trade tax (under the simplified tax system “income”) and separate accounting of income for the purpose of reducing the tax paid under the simplified tax system by the amount of the trade fee.

In such cases, “redness” in account 57.03 is guaranteed to lead to incorrect reflection (or non-reflection) of income in KUDiR. In other words, in separate accounting the user experiences a collapse, and the consequences of this collapse are resolved with great difficulty.


Accounting for acquiring transactions when combining simplified taxation system and PSN

Let's look at the following example to consider the procedure for reflecting bank card payments from "simplified" companies when combined with the patent taxation system.

Example 1

IP Shilov S.A. is engaged in the retail trade of footwear, applies the simplified tax system with the object “income reduced by the amount of expenses.” In addition, IP Shilov S.A. provides shoe repair services and is the payer of the patent in relation to this type of activity. IP Shilov S.A. uses cash registers when receiving cash and making payments with payment cards. The acquiring bank's remuneration is 2% of the amount of revenue received.

IP Shilov S.A. On March 13, 2016, he provided services in the amount of RUB 50,000.00. and sold goods worth RUB 150,000.00.

Goods and services were paid for by buyers in cash in the amount of RUB 170,000.00. and payment cards in the amount of RUB 30,000.00. (including: for goods 20,000.00 rubles, for services 10,000.00 rubles).

On March 15, 2016, the acquiring bank credited funds in the amount of RUB 29,400.00 to the settlement account of IP Shilova S.A.

In accordance with the accounting policy of IP Shilova S.A. goods are accounted for at purchase prices. Both goods and services are sold through an automated point of sale.

Before starting work, the user must enable the necessary functionality of the 1C: Accounting 8 version 3.0 program, as well as configure the accounting policy and tax accounting parameters. The specified settings are accessed from the section Main->Settings via the corresponding hyperlinks.

On bookmarks:

  • Bank and cash desk set the flag Payment cards;
  • Trade-> flag Retail.

Starting from version 3.0.44.94, selecting a tax system, setting up tax accounting parameters and the list of provided reports is carried out in a separate form Setting up taxes and reports, accessed via hyperlink Taxes and reports.

In chapter Tax system using the switch, you must indicate the IP used by S.A. Shilov. basic taxation system - Simplified (income minus expenses), and also set the flag Patent(Fig. 1). A directory is intended for storing information in the accounting system about the types of activities in respect of which a patent is paid. Patents. The directory can also be accessed from the form Setting up taxes and reports In chapter Patents. In addition, information about patents can be indicated directly from the accounting system documents reflecting the sale of goods (works, services).


Rice. 1. Tax system

In the form of a directory element Patents the following information is indicated:

  • working title of the patent;
  • number and date of issue;
  • validity period of the patent (in case of loss of the right to use the patent taxation system or termination of business activity, the actual validity period of the patent is indicated);
  • tax base (monetary value of potential annual income) and tax amount;
  • KBK payment.

In collapsible groups:

  • Payment- the amounts and terms of payment for the cost of the patent are indicated;
  • Tax office- information about the tax authority with which the organization is registered as a PSN taxpayer is stored.

To reflect retail sales through an automated point of sale, the program uses an accounting system document Retail sales report(chapter Sales) with the type of operation Retail store.

This document allows you to maintain separate accounting of income in accounting and tax accounting, received within the framework of the main taxation system (USN) and for activities with a special taxation procedure (transferred to the payment of a patent).

To generate financial results for the main type of activity and for activities with a special taxation procedure in “1C: Accounting 8”, separate sub-accounts have been opened for account 90.

Income from the retail sale of shoes should be accounted for under the credit of account 90.01.1 “Revenue from activities with the main taxation system.”

Income from activities transferred to pay for a patent (shoe repair) should be accounted for in the credit of account 90.01.2 “Revenue from certain types of activities with a special taxation procedure.”

Accounting for expenses should be kept in the debit of accounts 90.02 “Cost of sales”, 90.07 “Sales expenses”, 90.08 “Administrative expenses” for third-order accounts (Fig. 2):

  • “1” - to account for expenses for the main type of activity (STS);
  • “2” - to account for expenses for activities with a special taxation procedure.


Rice. 2. Accounts of income and expenses for activities with a special taxation procedure

To store a list of accounts that record transactions for activities with a special taxation procedure (for example, for activities subject to UTII or PSN), the information register is intended The register is accessed from the register Chart of Accounts via hyperlink More-> Accounts of income and expenses for activities with a special taxation procedure.

In order for the documents to automatically insert income and expenses from sales for different types of activities, it will be useful to set up a register Item accounting accounts, which is available via the hyperlink of the same name from the directory Nomenclature, located in the section Directories.

Let's create a new document Retail sales report. In the header of the document we will indicate the cash register account, in correspondence with which retail revenue received in cash will be reflected. Field Stock is filled with the default value. If the organization has several warehouses, then only warehouses with the type Retail store And Warehouse.

If the organization conducts activities with a special taxation procedure (UTII, patent system or activities subject to payment of trade tax), the field appears in the document Income to NU, where you need to indicate the procedure for accounting for income from sales. Based on the conditions of Example 1, the user selects in the field Income at NU meaning:

  • simplified tax system if this document reflects the sale of shoes;
  • patent name (for example, Shoe repair), if services within the scope of activity are reflected on the patent. If necessary, you can add and select a new patent here ( Create a patent...).

On the bookmark Goods goods and services sold to a retail buyer per day are indicated: their product range, quantity, price and amount.

By default, all payments are considered cash. If during the day payments were made with payment cards, bank loans or gift certificates, then you must fill out the tab Cashless payments(Fig. 3).


Rice. 3. Indication of the non-cash payment method in the “Retail Sales Report” document

After completing the document Retail sales report, where are the props Income at NU takes on the value Shoe repair,

Debit 62.R Credit 90.01.2 - for the amount of revenue from the sale of services under the patent (RUB 50,000.00); Debit 57.03 Credit 62.R - for the amount of payment by payment cards (RUB 10,000.00); Debit USN.03 - for the amount of revenue from sales of activities on a patent, paid by card (RUB 10,000.00); Debit 50.01 Credit 62.R - for the amount of cash payment received (RUB 40,000.00);

Please note, that if there are several payment options from customers, retail revenue is reflected in the intermediate account 62.R “Settlements with retail customers”, after which it is distributed according to payment methods.

Off-balance sheet account USN.03 “Settlements with customers for patent activities” is intended to store information about what part of the receivables, when repaid, should be attributed to income from patent activities.

In addition to the accounting register, entries are entered into special accumulation registers for tax accounting under the simplified tax system and for accounting for income under a patent. Thus, cash received for shoe repairs amounted to RUB 40,000.00. will be reflected in patent income in the register Income accounting book (patent). We remind you that accounting for income when applying PSN is needed only for one purpose - to control the conditions for applying PSN (income from all types of business activities on a patent should not exceed 60 million rubles - sub-clause 1, clause 6, Article 346.45 of the Tax Code of the Russian Federation).

In the register Book of income and expenses (section I) amount 40,000.00 rub. will be reflected in the columns for reference UTII income And Total income. Field UTII income is intended to reflect income from activities with a special taxation procedure for the purpose of maintaining separate accounting.

After completing the document Retail sales report, where are the props Income at NU takes on the value simplified tax system, The following accounting entries will be generated:

Debit 90.02 Credit 41.02 - for cost of goods sold (RUB 112,500); Debit 62.R Credit 90.01.1 - for the amount of proceeds from the sale of goods (RUB 150,000.00); Debit 57.03 Credit 62.R - for the amount of payment by payment cards (RUB 20,000.00); Debit 50.01 Credit 62.R - for the amount of cash payment received (RUB 130,000.00);

In addition to the accounting register, entries are made in special accumulation registers, including the following amounts:

  • RUB 130,000.00 - in the register Income book and expenses (section I) as part of the income of the simplified tax system;
  • RUB 112,500.00 - in the register Income book and expenses (section I) included in the expenses of the simplified tax system.

Let's create a document Receipt to the current account with the type of operation Proceeds from sales via payment cards and bank loans in the amount of RUB 29,400.00 . Amount of services you need to enter the bank commission amount (RUB 600.00).

After posting the document, the following entries are entered into the accounting register:

Debit 51 Credit 57.03 - for the amount of funds received from the acquiring bank (RUB 29,400.00); Debit 91.02 Credit 57.03 - for the amount of remuneration withheld by the acquiring bank (RUB 600.00); Credit USN.03 - to the amount of payment credited to the current account for activities on a patent (RUB 10,000.00).

In addition to the accounting register, entries are made in special accumulation registers, including the following amounts:

  • RUB 10,000.00 - in the register Income book (patent) as part of patent income;
  • RUB 20,000.00 - in the register Income book and expenses (section I) as part of the income of the simplified tax system;
  • RUB 400.00 - in the register Income book and expenses (section I) included in the expenses of the simplified tax system.

As you can see, the 1C: Accounting 8 program, edition 3.0, automatically distributed among different types of activities not only the funds received under the acquiring agreement, but also the amount of the bank’s commission reflected as expenses under the simplified tax system.

Let's create a balance sheet for account 57.03. The absence of a balance indicates the complete completion of settlements with the acquiring bank.


Payment by payment card for own and commission goods

Now let’s look at how payments by bank cards are reflected in the “simplified” people who simultaneously trade their own goods and commission goods.

Example 2

Romashka LLC (commission agent) retails its own and commission goods, applies the simplified tax system with the object “income minus expenses”. In accordance with the accounting policy of Romashka LLC, goods accounted for at purchase prices are sold through an automated point of sale. The principal applies OSNO and is a VAT payer.

Romashka LLC accepts bank cards for payment. The acquiring bank's remuneration is 2% of the amount of revenue received.

In October 2016, Romashka LLC sold goods worth RUB 100,000.00. (including own goods worth RUB 50,000.00 and consignment goods worth RUB 50,000.00).

The goods were paid for by the buyers in cash in the amount of RUB 50,000.00. and payment cards in the amount of RUB 50,000.00.

On October 27, 2016, the acquiring bank credited funds in the amount of RUB 49,000.00 to the current account of Romashka LLC.

The commission agent's remuneration is 10 percent of the proceeds for goods sold. The commission agent deducts the remuneration from funds received from buyers. According to the terms of the contract, the commission agent is obliged to report to the principal on a monthly basis. Cash for sold consignment goods, minus the commission agent's remuneration, was transferred to the principal in November 2016.
  • Bank and cash desk- set the flag Payment cards;
  • Trade- set flags Retail trade, Sale of goods or services of principals (principals).

We will register the receipt of goods in the accounting system with a document Receipt (act, invoice)(chapter Purchases). For own goods, the transaction type is used Goods, and for goods accepted for commission - the type of transaction Goods, services, commission.

Let's take a closer look at the document for receipt of consignment goods. Receipt document with transaction type Goods, services, commission filled in by the user in accordance with the shipping documents (invoice) of the consignor.

The name of the agreement with the principal is selected by the user from the directory Treaties. In the form of a directory element for the type of contract, you need to select the value With a principal (principal) for sale. also in It will be useful for the contract card to fill in the details area Commission remuneration, so that in the document Report to the committent commission was calculated automatically. In our example Calculation method is installed as Percentage of the sale amount, A Size set to 10%.

The accounting account for settlements with the principal (for example, 76.09 “Other settlements with various debtors and creditors”) is indicated in the form Calculations, accessed via the hyperlink of the same name. In order for accounts to account for settlements with the principal to be filled in automatically, you must fill out the register Accounts for settlements with counterparties, accessed from the directory Counterparties.

In the tabular part of the receipt document in the column Account you need to indicate off-balance sheet account 004.1 “Goods accepted on commission”. In order for the document Receipt (act, invoice) meaning Accounts was filled in automatically, you need to use the information register setting Item accounting accounts.

After posting the document, an entry will be entered into the accounting register only for the debit of the specified account for the total amount of goods accepted from the principal.

Retail sales of goods (both own and consignment) are reflected in one document Retail sales report(chapter Sales) with the type of operation Retail store(Fig. 4).


Rice. 4. Reflection of retail sales of own and commission goods

Under the terms of Example 2, Romashka LLC applies the simplified tax system, and, accordingly, does not pay VAT, and the principal, on the contrary, is a VAT payer. Therefore, the user should not be embarrassed that in one document part of the goods is sold without VAT (this is the commission agent’s own goods), and the other part (the consignor’s goods) is sold with VAT.

On the bookmark Cashless payments indicate non-cash payments with the type of payment Payment card, just as described in Example 1.

After completing the document Retail sales report The following accounting entries will be generated:

Debit 90.02 Credit 41.02 - for cost of goods sold (RUB 25,000.00); Credit 004.01 - for the cost of consignment goods written off from the off-balance sheet account (RUB 22,000.00); Debit 62.R Credit 90.01.1 - for the amount of proceeds from the sale of goods (RUB 50,000.00); Debit 62.R Credit 76.09 - for the amount of the principal’s proceeds from the sale of consignment goods (RUB 50,000.00); Debit 57.03 Credit 62.R - for the amount of payment by payment cards (RUB 50,000.00); Debit USN.02 - for the amount of the principal's revenue paid by card (RUB 25,000.00); Debit 50.01 Credit 62.R - for the amount of cash payment received (RUB 50,000.00).

Off-balance sheet account USN.02 “Settlements with customers for goods of the principal” is intended to store information about what part of the receivables, when repaid, should be attributed to settlements with the principal. The amount reflected in the debit of this account (the share of payments on commission goods cards) is calculated in proportion to the share of revenue from the sale of commission goods in the total revenue for the day. In addition to the accounting register, entries are made in special accumulation registers, including the following amounts:

  • RUB 25,000.00 - in the register Income book and expenses (section I) as part of the income of the simplified tax system;
  • RUB 25,000.00 - in the register Income book and expenses (section I) included in the expenses of the simplified tax system.

Let's create a document Receipt to the current account with the type of operation Proceeds from sales via payment cards and bank loans in the amount of RUB 49,000.00 . If the document is entered manually, then in the field Amount of services you need to enter the bank commission amount (RUB 1,000.00). Postings after posting the document:

Debit 51 Credit 57.03 - for the amount of funds received from the acquiring bank (RUB 49,000.00); Debit 91.02 Credit 57.03 - for the amount of remuneration withheld by the acquiring bank (RUB 1,000.00); Credit USN.02 - for the amount credited to the current account and attributed to mutual settlements with the principal (RUB 25,000.00).

Book of income and expenses (section I) The following amounts are reflected:

  • RUB 25,000.00 - as part of the income of the simplified tax system;
  • RUB 1,000.00 - included in the expenses of the simplified tax system.

As you can see, the program automatically distributed the received funds under the acquiring agreement among different types of activities. At the same time, the amount of the bank’s commission was fully charged to the expenses of Romashka LLC as direct costs incurred by the organization as part of retail and commission trade.

If the commission agreement stipulates that payment for the services of the acquiring bank in relation to the principal’s revenue is carried out at the expense of the principal, then the user must manually adjust the entries in the accounting register and in the register Book of income and expenses (section I) for the specified amount.

A report to the consignor on sales in the program is prepared using the document Report to the committent(chapter Purchases) for the type of operation Sales report. A document can be created based on a document Receipt (act, invoice) from the committent, then the main details are on the tab Main will be filled in automatically. Additionally on the tab Main you need to specify:

  • date of the report;
  • name of the service provided to the principal (directory element Nomenclature);
  • income account: 90.01.1;
  • object of analytical accounting by subconto Nomenclature groups.

Completed bookmark Main document Report to the committent presented in Figure 5.


Rice. 5. Report to the committent, “Main” tab

Tabular part of the document on the tab Goods and services can be filled in automatically by clicking the button Fill and choosing one of three filling options:

  • Fill in sold under contract- the tabular part of the document is filled in with goods of the principal that have been sold but have not yet been reflected in other reports;
  • Fill in according to the agreement- the tabular part is filled in with all goods received under the contract;
  • Fill out upon receipt- in this case, a list of receipt documents for which consignment goods were received will be offered.

In our example, it is most convenient to fill out the tabular part with goods sold under an agreement with the principal.

In order for the commission to be immediately deducted from the principal’s proceeds, on the tab Calculations flag needs to be set Withhold commission from the principal's revenue.

To account for commission remuneration as part of the simplified tax system’s income, it is necessary to reflect the fact of receiving this remuneration from “end customers”. A bookmark is used for this. Cash, where you need to manually enter the following information:

  • in field Payment report type select an option Payment;
  • indicate an abstract counterparty as a buyer, for example, “Retail buyer”;
  • in the fields Event date, Amount, % VAT And VAT indicate the date of retail sale, as well as the amount and rate of VAT on the goods sold by the principal.

Figure 6 shows the completed document bookmarks Report to the committent:Goods and services, Cash And Calculations. As a result of the document Report to the committent The following accounting entries are generated:

Debit 76.09 Credit 62.01 - for the amount of commission deducted from the principal’s revenue (RUB 5,000.00); Debit 62.01 Credit 90.01.1 - for the amount of revenue from accrued commission fees (RUB 5,000.00).


Rice. 6. Report to the committent

In addition to the accounting register, entries are made in special accumulation registers, including in the register Book of income and expenses (section I) Commission income in the amount of RUB 5,000.00 is reflected in the income of the simplified tax system.

Please note that the date of recognition of income is the date of the report to the principal.

The absence of a balance on account 57.03 indicates the complete completion of settlements with the acquiring bank.

After transferring funds to the principal in the amount of RUB 45,000.00. it is possible to verify that the commission agent has no debt to the principal. To do this, it is necessary to generate, for example, a balance sheet for account 76.09 “Other settlements with various debtors and creditors.”

On how to reflect payment by payment cards (acquiring) in the program in “1C: Accounting 8” (rev. 3.0), including when combining taxation regimes,

Calculation of the simplified tax system (postings and applicable accounts) is a seemingly simple question, but sometimes causes difficulties for accountants. Let's consider what transactions are generated in accounting when calculating the simplified tax system.

Accounting under the simplified tax system

Accounting in organizations using the simplified tax system is mandatory. Most often, they belong to small businesses (SMB), and have the right to carry out accounting in a simplified form. In addition, they keep books of income and expenses, which for this taxation system are tax registers.

An accounting register, which is an attribute of both complete ordinary and complete simplified accounting, is understood as a document in which all transactions are systematized by accounts and recorded in chronological order. For example, in account 51, a register is needed so that it can be seen for what purposes the funds were used.

The register forms are approved by the director of the company (Clause 5, Article 10 of Law No. 402-FZ).

The information summarized in the registers is transferred to the turnover sheet, and then to the financial statements. To record information in full simplified accounting, simplified accounting forms can be used - statement forms (Appendices 2-11 to Order of the Ministry of Finance dated December 21, 1998 No. 64n).

When using abbreviated or simple simplified accounting, instead of registers, they use a book for recording the facts of economic activity (Appendix 1 to the order of the Ministry of Finance dated December 21, 1998 No. 64n), and to record wages - form B-8 (Appendix 8 to the order of the Ministry of Finance dated December 21, 1998 No. 64n).

The report on the simplified tax system is prepared in a declaration in the form approved by order of the Federal Tax Service of Russia dated February 26, 2016 N ММВ-7-3/99@.

Read the article about when you need to submit a “simplified” declaration “What are the deadlines for submitting a declaration under the simplified tax system?” .

Accounts used in transactions for calculating tax under the simplified tax system

The reliability of the compiled balance sheet depends on the correctness of the reflection of the company’s economic activities in the accounting documents. This is ensured by accounting entries accompanying each financial transaction. Each fact of the company’s economic life must be recorded in its own way. This will create a perfect balance.

To organize using the simplified tax system, you need to correctly reflect costs and income in accounting. To generate transactions for the accrual and payment of income tax (for both options), the following accounts are used:

  • account 51 - all transactions on receipt and debit of funds are recorded on it;
  • account 68 - accrue income tax, including quarterly advances on it; records for other taxes are also made here;
  • account 99 - reflects the amount of accrued simplified tax.

When calculating the simplified tax system, the following posting is used:

Account 68 can be divided into several sub-accounts, for example:

68.1 - calculations for the simplified tax system;

68.2 - calculations for personal income tax, etc.

A situation is possible when, at the end of the year, the total income tax turns out to be either more than the actual tax amount or less. In the first case, the tax amount must be added, in the second - reduced. The wiring is as follows:

  • simplified tax system accrued (posting for advance tax payment) - Dt 99-Kt 68.1;
  • advance payment for tax is transferred - Dt 68.1 - Kt 51;
  • for the year, additional tax was accrued to the simplified tax system - posting Dt 99 - Kt 68.1;
  • The tax according to the simplified tax system for the year was reduced - Dt 68.1 - Kt 99.

The total amount of tax accrued for the year according to the declaration must be equal to the amount reflected in the accruals for the same period in accounts 99 and 68.1. If more advances are transferred than the tax accrued for the year, then the overpayment amount can be returned.

For information on how to write an application for a refund of overpaid tax, read the article “Sample application for refund of overpaid tax” .

Results

Reflection in accounting of accrued tax under the simplified tax system is reflected in synthetic accounts 99 and 68. To maintain analytical accounting for synthetic accounts 68, 99, separate sub-accounts are opened, which must be indicated in the working chart of accounts and approved by the head of the organization (clause 4 of PBU 1/2008 ).

Users often have questions about how to organize accounting in the software program “1C: Enterprise Accounting 8” when combining different tax regimes. This article is devoted to consideration of this issue.

As an example, consider the activities of the trading enterprise Romashka LLC, which is engaged in wholesale and retail trade. Wholesale trade falls under the simplified tax system (STS) (Income-Expenses), retail trade is subject to UTII. Shipment of goods both wholesale and retail is carried out from one general (wholesale) warehouse. Mutual settlements with retail customers are carried out through accounts. 60.

Organization of separate accounting at the enterprise in the software "1C: Enterprise Accounting 8"

In a letter dated November 30, 2011 No. 03-11-11/296, the Russian Ministry of Finance indicated that the Tax Code of the Russian Federation does not establish a procedure for maintaining separate accounting when simultaneously applying UTII and the simplified tax system. That's why Taxpayers independently develop and approve the procedure for maintaining such records. The developed procedure must be enshrined in an order on accounting policies or in a local document approved by an order for the organization (order of an individual entrepreneur), or several documents that together will contain all the rules regarding the procedure for maintaining separate accounting. At the same time, the method of separate accounting used should make it possible to unambiguously attribute certain indicators to different types of business activities.

To implement separate accounting of income and expenses, the program uses the following methods:

  • Using different subaccounts of income and expense accounts in the Chart of Accounts.
  • Subaccounts ending in 1 are income/expenses attributed to the main taxation system (General or simplified taxation system), ending in 2 are income/expenses attributed to activities with a special taxation procedure (UTII).

Note. Accounting under simplified taxation regimes is carried out on the accounts of the Chart of Accounts, and tax accounting (formation of a declaration according to the simplified tax system, the Book of Accounting for Income and Expenses) on the accumulation register “Expenses of the simplified tax system”. Movements in this register are formed when posting primary documents simultaneously with the formation of accounting entries.

Settings in the “Cost Items” directory. Each cost item indicates which type of activity (taxation system) this expense relates to. Expenses collected for the period on items related to activities with the main system will be closed on the account. 90.02.1 (cost of the main activity, in our example, simplified tax system). Expenses collected for items classified as activities with a special taxation procedure will be closed on the account. 90.02.2 (cost price according to the UTII tax system). Distributed costs, that is, costs that cannot be attributed to a specific type of activity, at the end of the month will be distributed to the debit of the subaccounts of the account. 90.02 in proportion to the income received in accordance with Article 272 of the Tax Code of the Russian Federation.

Important! This setting affects the closure of cost accounts using the “Month Closing” processing and the generation of financial statements and does not affect the filling out of the Income and Expense Book and the Declaration under the simplified tax system.

Field "Expenses (NU)" in the primary documents for the recognition of expenses, it is necessary to fill out in order to distribute expenses according to taxation systems for tax accounting, that is, the formation of KUDiR and filling out the Tax return according to the simplified tax system:

Expenses for tax accounting purposes under the simplified tax system can be:

Using different item groups. When using different types of activities, it is recommended to use different nomenclature groups:

Separation of warehouse accounting(i.e. using a separate warehouse for each activity) is possible, but not necessary.

Recognition of expenses under a simplified taxation system

1. Legislative framework

The list of expenses for which organizations that apply the simplified tax system and have chosen income reduced by the amount of expenses as an object of taxation have the right to reduce received income is given in paragraph 1 of Art. 346.16 Tax Code of the Russian Federation.

Moreover, in contrast to the procedure for taxing the profits of organizations provided for by Chapter 25 of the Tax Code of the Russian Federation, this list is exhaustive, that is, it is closed, therefore, the taxpayer does not have the right to include in expenses expenses not named in this list (see, for example, letters from the Ministry of Finance Russia dated 06/04/2012 N 03-11-11/175, dated 12/29/2009 N 03-11-06/2/269, Federal Tax Service of Russia for Moscow dated 11/15/2010 N 16-15/119850).

In addition, it is necessary that the expenses taken into account under the simplified tax system meet the following criteria:

  • the expense must correspond to the business profile;
  • the expense must be confirmed and paid;
  • the expense must be incurred to carry out activities aimed at generating income.

2. Implementation in software "1C: Enterprise Accounting 8"

The procedure for recognizing expenses for tax purposes in the simplified tax system is configured in the Accounting Policies of organizations.

Menu: Enterprise – Accounting policies – Accounting policies of organizations

Events that are not editable are mandatory. All other events must be determined by the user in accordance with the legislation of the Russian Federation and the specifics of their activities.

When making different types of expenses, the program keeps records of whether the expense has passed the entire list of events (statuses) necessary to recognize this expense as reducing the tax base under the simplified tax system.

To store this chain of status passages in the program, the accumulation register “Expenses under the simplified tax system” is used:

For clarity, we will group expenses by type and show movements by status before entering the Income and Expense Book according to the settings of our accounting policy:

Type of consumption Event Status
1. Material costs Inventory receipt Not written off, Not paid
Payment for materials to the supplier Not written off (ends up in KUDiR)
2. Costs of purchasing goods Receipt of goods Not written off, Not paid
Payment to the supplier for goods Gets into KUDiR
Sales of goods to the buyer
3. Services Receipt of service Not paid
Payment to the supplier Gets into KUDiR
4. Salary and payroll deductions Payroll Not paid
Salary payment Gets into KUDiR
5. Taxes, fees Calculation of taxes and fees Not paid
Payment of taxes and fees Gets into KUDiR

Note: expenses can go through the statuses in any order, but only the amount of expenses that has passed through all the necessary statuses will be recognized to reduce the tax base.

Distributed expenses will fall into KUDiR only after a regulatory operation for distribution between taxation systems (“Distribution of expenses by type of activity for the simplified tax system”):

Let us consider in the PP “1C: Enterprise Accounting 8” a reflection of the chain of business transactions characteristic of organizations engaged in trading activities.

Formation of primary documents

1. Receipt of goods

This operation is reflected in the document “Receipt of goods and services”:

If the supplier of goods has charged VAT, we include it in the cost of purchased values ​​using the “Prices and currencies” button:

Note! The “Expenses (OU)” field must be filled out. If the field is not filled in, these expenses are considered ineligible for tax accounting purposes.

When posting the document, accounting entries will be generated:

Tax accounting movements in the “Expenses under the simplified tax system” register:

2. Payment to the supplier for goods

We will reflect this operation in the document “Write-off from the current account”:

Entries in the register “Expenses under the simplified tax system”:

Income and expenses under the simplified tax system are recognized using the cash method. Therefore, the amount transferred to the supplier falls into column 6 “Total expenses” of KUDiR. But since the last condition “Sale of goods to the supplier” has not yet been met, these expenses do not yet fall into column 7 (that is, they do not reduce the tax base):

3. Sales of goods to a wholesale buyer

This operation is reflected in the document “Sales of goods and services”:

Note! Income and expense accounts are indicated for the main activity (STS). The corresponding nomenclature group “Wholesale trade” was selected as analytics.

When posting the document, the following transactions will be generated:

The cost of goods sold, including VAT charged by the supplier, falls into the Income and Expense Accounting Book:

It is the generated register “Decoding KUDiR” that, when registering the primary document, signals the inclusion of expenses in the tax base according to the simplified tax system.

Since the organization uses one common warehouse for wholesale and retail trade, sales of both wholesale and retail will be reflected in the document “Sales of goods and services” (the document “Report on Retail Sales” is intended only for sales from a warehouse with the type “Retail” ).

note to fill out income and expense accounts for activities subject to UTII (90.01.2, 90.02.2), and to select the appropriate nomenclature group “Retail trade”.

When posting the document, the following transactions will be generated:

When combining the simplified tax system and UTII modes, expenses and income from UTII are recorded by the program in the auxiliary off-balance sheet account USN.01 “Settlements with customers for UTII activities.”

During this process, a register “Expenses under the simplified tax system” is also formed with the expense write-off status “Not accepted”:

5. Receiving payment from a retail buyer

To reflect this operation, we enter the document “Cash receipt order” with the type of operation “Payment from the buyer”:

When posting a document, transactions and movements will be generated in the “Income and Expenses Accounting Book” register:

The received retail revenue falls into column 4 “Total income”:

6. Receiving an advance from the buyer

We will reflect this operation using the document “Receipt to the current account”:

When receiving an advance from the buyer (for non-cash or cash payment), in the document you must pay attention to filling out the field “Reflection of the advance in NU”. Attribution to one or another tax regime will depend on filling out this field.

When posting the document, the following transactions will be generated:

7. Receipt of service

Let us reflect the service for the delivery of goods using the document “Receipt of goods and services”:

The costs of delivery of goods are allocated. To distribute costs between taxation systems according to tax accounting, in the “Expenses (NU)” field, indicate “Distributed”.

For accounting purposes, we will show the program that these costs need to be distributed by selecting a distributed cost item.

Delivery costs will be charged to the account. 44, as an analytics we will select the cost item “Delivery”:

8. Tax calculation

The accrual of taxes and fees in the program is reflected in the document “Operation (accounting and tax accounting)”:

9. Paying taxes

Let's transfer the advance according to the simplified tax system using the document “Write-off from current account” with the type of operation “Tax transfer”:

When posting the document, the following transactions will be generated:

Entries in the register “Income and Expense Accounting Book”:

<Расход по уплате налога попал только в 6 графу, хотя было выполнено оба условия: начисление налога и оплата налога. Дело в следующем: так как начисление налогов осуществляется ручной операцией, при ее записи не формируются движения в регистр «Расходы при УСН», поэтому программа данное начисление «не видит». Для таких случаев в документах поступления и списания с расчетного счета, приходных и расходных кассовых ордерах предусмотрена кнопка «КУДиР». Эта кнопка предназначена для ручной корректировки данных, попадающих в книгу учета доходов и расходов:

When you click the button, the following window opens:

If manual correction of the book is required, this checkbox must be unchecked. In the form that opens, you must manually indicate the reflection of payments for the purposes of the simplified tax system and UTII:

Note. The “KUDiR” button is not active for all types of transactions of payment documents (in particular, it can be used when reflecting transactions with the type “Other income/expense”, “Tax transfer”).

To manually fill out the Income and Expense Book, the document “Records of the Income and Expense Book (STS, patent)” is intended. In particular, this is necessary for business transactions reflected in the program by the document “Operation (accounting and tax accounting)” (for example, tax calculation).

Closing the period. Formation of accounting and tax reporting

Before closing the month for tax accounting purposes under the simplified tax system, it is necessary to distribute expenses among different types of activities. For this purpose, the program provides a regulatory operation “Distribution of expenses by type of activity for the simplified tax system.”

Menu: Operations – Routine operations

Distribution is made in proportion to the income received for each type of activity:

When carrying out a regulatory operation, registers will be created according to the simplified tax system. These registers will generate movements in tax reporting for distributed expenses (in terms of accepted expenses under the simplified tax system):

To close a period for accounting purposes, you need to run the “Month Closing” processing:

For accounting purposes, the allocated costs for the received service were also distributed between taxation systems:

To decipher the results obtained from accounting data, you can use the “Reference-Calculation” report: “Write-off of indirect expenses (accounting)” and “Financial results (accounting)”:

To analyze the results of activities based on tax accounting data, the report “Analysis of the state of tax accounting according to the simplified tax system” is intended:

For each component of income and expenses, you can view a transcript (the transcript is called by double-clicking on the indicator of interest):

All income and expenses that are not included in this report will accordingly not be included in the Book of Income and Expenses and in the Declaration under the simplified tax system.

As a result of these actions, we receive automatically generated reports “Income and Expense Accounting Book”:

Menu: Reports - Book of accounting of income and expenses according to the simplified tax system

Declaration according to the simplified tax system:

Menu: Reports - Directory “Regulated reports”

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