Which account does office supplies belong to?

Stationery accounting

In order to capitalize stationery purchased for cash or non-cash funds, a receipt order is drawn up (form M-4). The movement of valuables from the warehouse is recorded in special cards (form M-17), which are entered according to the number of each stock. The designated financially responsible person is responsible for maintaining such cards. The basis for an entry in the card is receipt and expenditure documents that date back to a certain date of completion of the business transaction. Stationery supplies are accepted for accounting at their actual cost, that is, at the purchase price, minus VAT (

Legislative basis for the posting of office supplies

Methodological instructions for accounting for inventories, and more specifically, paragraph 49 of this document, reveals the basics of accounting for these operations:
For the posting and acceptance of stationery purchased for cash or non-cash payment, a receipt order is issued (unified form No. M-4); Warehouse movement of material assets is recorded by type, size, and grade. This analytical accounting is carried out in special cards (form No. M-17), created for each inventory item number.

Important: maintaining cards is the responsibility of the financially responsible person. The basis for making entries are primary receipts and expenditure documents dated on the day of business transactions.

Stationery supplies are accepted for accounting at their actual cost (purchase amount minus VAT) - the basis for this approach is enshrined in PBU 5/01 “Accounting for inventories”, paragraphs. 2,5,6. Synthetic accounts for stationery accounting.

Office supplies received by the organization using invoices and cash receipts are accounted for in debit 10 of the “Materials” account. According to the Instructions for using the Chart of Accounts, the company has the right to determine its own subaccount to account for each type of inventory. Some accountants use subaccount 10.01 “Stationery” to account for office supplies, others use subaccount 10.09 “Other materials”. The main thing is to consolidate this aspect in the company's accounting policy.

Payment for office supplies can be made non-cash through account 60 “Settlements with suppliers and contractors” or in cash from accountable persons (through account 71 “Settlements with accountable persons”).

Important: if a company is a VAT payer, the question arises: is it possible to offset “input” VAT, highlighted as a separate line in documents purchased for cash? Here the opinions of experts are very different. The Ministry of Finance believes that the only document for submitting VAT for deduction is an invoice. And retailers on OSNO must register it even if they pay in cash for the goods. But the Constitutional Court of Russia does not agree with this approach: the use of a deduction is possible even in the absence of an invoice for the goods and services (Definition dated October 2, 2003 No. 384-O).

The implementation of the requirements of clause 5 of PBU 6/01 (paragraph 4) on the organization of control over the safety of inventories is a strong argument for recording office supplies with a long service life on an off-balance sheet account.

The procedure for posting stationery

Different accountants carry out accounting for office supplies in different ways. Some people find it convenient to arrive separately for each position. In this case, there is no need to be afraid of tax audits, but such accounting will require a lot of time. Another accounting option involves not counting each item separately, but simply indicating the general name “Stationery”, and then their quantity. This method will not take much time, but it will also be impossible to control the stationery. Most likely, tax inspectors will not like this method either and the company may face claims.

Important! If you count all purchased office supplies as one unit, this may lead to claims from inspection authorities. It is better to write off office supplies by product groups.

This is due to the fact that, for example, the cost of different types of stationery varies significantly. A pen can cost 20 rubles, but a cartridge can cost 2,500 rubles. In addition, office supplies are not handed over to employees immediately, and sometimes after some time. The remaining office supplies are stored either in the warehouse or with the secretary. And you can write off office supplies as expenses only when they have already been issued to employees. When accounting for stationery as one unit, it will not be possible to separate the goods according to whether they are accepted for accounting or not (Read also the article ⇒ Procedure for accounting for inventory and household supplies in 2021).

The best option is to write off office supplies by groups of office supplies. That is, separately pens, pencils, paper, calculators, etc. In this case, accounting will not be distorted, since the indicated cost of goods in one group of goods is approximately the same. It is important to consolidate the chosen method in the accounting policy; it is indicated in the “Raw materials and supplies” section.

Synthetic accounts for office supplies

Stationery supplies are received in the debit of account 10 “Materials”, and the organization provides a sub-account for accounting for a separate type of inventories on its own. For example, you can open a subaccount 10.01 “Stationery”. It should be taken into account that the accounting policy must provide for the accounting of office supplies in this subaccount.

An organization can pay for office supplies either in cash or by non-cash means. Depending on this, accounts 60 “Settlements with suppliers and contractors” or 71 “Settlements with accountable persons” will be used.

The main wiring will be as follows:

Features of stationery accounting.

Accounting as part of fixed assets

Stationery classified as fixed assets (calculators, hole punchers, booklet makers, paper binders, scissors, paper trays, stands for stationery items and other similar accessories that are used for more than a year) are recorded on account 0 101 06 000 “Industrial and household inventory” (Clause 53 of Instruction No. 157n).

The initial cost of stationery is formed on account 0 106 01 000 “Investments in fixed assets” (clause 130 of Instruction No. 157n).

Expenses for the purchase of office supplies are reflected in KVR 244 “Other purchase of goods, works and services” in conjunction with Article 310 “Increase in the cost of fixed assets” of KOSGU (clause 48.2.4.4 of Procedure No. 85n, 11.1 of Procedure No. 209n).

Stationery, the cost of which does not exceed 10,000 rubles, when they are put into operation, are written off from the balance sheet and reflected in off-balance sheet account 21 “Fixed Assets in Operation” (clause 39 of the GHS “Fixed Assets”, clause 50, 373 of Instruction No. 157n ). Acceptance of such objects for off-balance sheet accounting is carried out on the basis of a statement of issue of material assets for the needs of the institution (form 0504210) or an invoice for the internal movement of non-financial assets (form 0504102) in one of the following ways:

• in the conditional valuation “one object – one ruble”;
• at the book value of the facility put into operation, if such a valuation method is provided for in the accounting policy.

For stationery costing from 10,000 to 100,000 rubles. depreciation is charged in the amount of 100% of the book value when they are put into operation (clause 39 of the GHS “Fixed Assets”, clause 92 of Instruction No. 157n). The internal movement of these objects within the institution is documented by a demand invoice (f. 0315006).

The disposal of office supplies from both balance sheet and off-balance sheet accounting is carried out on the basis of an act of acceptance and transfer of non-financial assets (form 0504101) or an act on the write-off of non-financial assets (except for vehicles) (form 0504104).

Due to a subsidy for the implementation of a state task, an educational institution (which is autonomous) purchased a booklet maker from a third-party organization in the amount of 8,000 rubles. Payment for the goods was made from a personal account opened for the institution in OFK. The commission on receipt and disposal of assets decided to include the booklet maker as part of fixed assets (code 330.28.99.11 OKOF). It is used in the main activities of the institution, which are not subject to VAT.

According to Instruction No. 183n, these transactions will be reflected in accounting as follows:

* Provided for by the accounting policy of the institution.

Accounting for materials.

Stationery classified as inventories (paper, pens, pencils, rods, folders, paper clips and other materials that are used for 12 months or less) are recorded on account 0 105 06 000 “Other inventories” (clause 118 of Instruction No. 157n) .

To account for investments in the amount of actual expenses of the institution in material assets (stationery) when purchasing them, use account 0 106 04 000 “Investments in inventories” (clause 133 of Instruction No. 157n).

The costs of their purchase are reflected in KVR 244 “Other purchase of goods, works and services” in conjunction with subarticle 346 “Increase in the cost of other inventories” of KOSGU (clause 48.2.4.4 of Procedure No. 85n, clause 11.4.6 of Procedure No. 209n).

Depending on the order of acquisition and (or) use, stationery can be taken into account (clause 8 of the GHS “Inventories”, Letter of the Ministry of Finance of the Russian Federation dated 01.08.2019 No. 02-07-07/58075):

• in nomenclature (register) units;
• batches, homogeneous (registry) groups of stocks.

It is advisable to use a nomenclature unit if it is necessary to maintain separate analytical accounting of homogeneous inventories produced by different manufacturers, having different articles, brands, sizes, grades.

Accounting in batches is carried out for mass sales. This unit of account does not apply to unique goods.

A homogeneous group of material inventories allows you to optimize accounting procedures and reduce costs associated with accounting. For example, paper for office equipment of different brands, if the number of sheets in packs and format matches, can be counted in the homogeneous group “Paper for office equipment in A4 format”.

The chosen method of accounting for office supplies should be fixed in the accounting policy of the institution.

Analytical accounting of office supplies is carried out by groups (types), names, varieties and quantities in the context of financially responsible persons and (or) storage locations in cards for the quantitative and total accounting of material assets (f. 0504041) (clause 119 of Instruction No. 157n).

In order to move office supplies within an institution, a demand invoice is issued (f. 0504204).

Write-off of stationery from the balance sheet when put into operation is carried out at the actual cost of each unit or at the average actual cost based on the statement of issue of material assets for the needs of the institution (f. 0504210) or the act of write-off of inventories (f. 0504230). The write-off method is fixed in the accounting policy of the institution.

A state-owned preschool educational institution purchased stationery (paper, binders, pens, notepads) through an accountable person. Accountable funds in the amount of RUB 5,000. were credited to the institution's bank card issued to the employee. The employee withdrew cash from the card through an ATM and purchased stationery in the amount of 4,950 rubles. Unused funds in the amount of 50 rubles. deposited by the employee onto the card via an ATM and credited to the institution’s personal account on the same business day. Based on the advance report, the stationery was accepted for accounting and then issued for use to the employees of the institution.

In accordance with Instruction No. 162n, the following entries will be reflected in budget accounting:

* * *

The assignment of office supplies to the corresponding group of non-financial assets (fixed assets or inventories) is within the competence of the educational institution, which makes a decision on this issue in accordance with the provisions of the current regulatory legal acts on accounting and is responsible for the correctness of the decision it makes.

Office supplies that are planned to be used in the activities of the institution for more than a year are recorded as part of fixed assets on account 0 101 06 000, the costs of their acquisition are reflected in KVR 244 and Article 310 of KOSGU. Accessories with a useful life of less than a year are included in inventories on account 0 105 06 000 with the costs of their acquisition allocated to KVR 244 and subarticle 346 of KOSGU.

Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.

Instructions for using the Chart of Accounts for Budget Accounting, approved. By Order of the Ministry of Finance of the Russian Federation dated December 6, 2010 No. 162n.

Instructions for the use of the Chart of Accounts for accounting of budgetary institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n.

Instructions for the use of the Chart of Accounts for accounting of autonomous institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 23, 2010 No. 183n.

Federal accounting standard for public sector organizations “Fixed assets”, approved. By Order of the Ministry of Finance of the Russian Federation dated December 31, 2016 No. 257n.

Federal accounting standard for public sector organizations “Inventories”, approved. By Order of the Ministry of Finance of the Russian Federation dated December 7, 2018 No. 256n.

The procedure for the formation and application of budget classification codes of the Russian Federation, approved. By Order of the Ministry of Finance of the Russian Federation dated 06/06/2019 No. 85n.

The procedure for applying the classification of operations of the general government sector, approved. By Order of the Ministry of Finance of the Russian Federation dated November 29, 2017 No. 209n.

Write-off of stationery

The transfer of stationery from the warehouse to the organization’s divisions is documented with the following documents:

• Limit-fence card, form M-8;
• Request-invoice, form M-11;
• Invoice in form M-15.

Important! The cost of refilling a cartridge cannot be included in the cost of office supplies. They should be classified as material expenses of the organization.

When the service life of stationery supplies ends, they are written off by drawing up a special act. In this case, indicate the following information:

• Name of stationery, its quantity;
• Unit price, the total amount of all items of stationery;
• Consumption standards and where the stationery was used;
• Other information provided at the discretion of the organization.

The posting for writing off office supplies will be as follows:

D 26 K 10.01 – stationery written off for accounting needs.

The write-off report is filled out according to the form approved by the local documents of the organization. In addition, such documents confirm the composition of the commission. An organization can develop the form on its own, or use Form M-11, supplementing it with the necessary details. The demand invoice is filled out in a form that the organization must approve in its accounting policies.

Important! Companies develop a form for writing off office supplies independently, or use a unified form, supplementing it with the details they need.

Sometimes accountants make the mistake of writing off office supplies as expenses. They do it this way: the write-off is carried out bypassing the 10th account, that is, from D26 directly to K60. It is not right. In this case, not only are accounting rules violated, but the organization may not receive a VAT deduction. Since the main condition is lost - the stationery was not accepted for registration.

How to reflect the accounting of office supplies in accounting - postings

Documenting

Fill out the release of stationery from the warehouse to the organization's divisions with a demand invoice in form No. M-11.
In it, indicate the name of the department to which the stationery was issued, the account number on which the costs of maintaining this department are taken into account (for example, account 44 when transferring stationery to the sales department) (clauses 97 and 98 of the Methodological Instructions, approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n). If office supplies are released from a warehouse to an intermediate division of the organization (for example, to the administrative office), then at the time of transfer it is not known how much each division of the organization will consume (for example, accounting, purchasing department). In this case, as each department spends them, it is necessary to draw up acts (reports) in any form. They should indicate the name, quantity, cost of stationery and confirm the appropriateness of their use. Based on these acts (reports), write off the cost of office supplies as expenses. This procedure follows from paragraphs 97 and 98 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.

Accounting

In accounting, consider stationery as part of the materials on account 10-9 “Inventory and household supplies.” Document the purchase of stationery and reflect it in accounting in the usual manner prescribed for materials. For more information about this, see How to reflect receipt of materials in accounting.

Situation: is it necessary to include stationery products with a useful life exceeding 12 months in accounting as part of fixed assets? For example, scissors, calculators, etc.

Stationery, the cost of which does not exceed the limit established in the accounting policy, can be recorded on account 10 “Materials” and written off at a time when put into operation.

Assets that meet all the characteristics of fixed assets and the cost of which does not exceed 40,000 rubles can be taken into account as part of the inventory (clause 5 of PBU 6/01). If an organization decides to exercise such a right, it must record this in its accounting policies for accounting purposes. In this case, you need to select a specific limit on the cost of objects with a useful life of more than a year, which will be taken into account as inventory. When setting such a limit, please note that its amount cannot exceed 40,000 rubles. (clause 5 of PBU 6/01).

When releasing office supplies from the warehouse, simultaneously with drawing up a demand invoice in Form No. M-11 or an act (report), make the following entries:

Debit 23 (25, 26, 29, 44.) Credit 10-9

– the cost of consumed stationery is included in expenses.

This is stated in paragraphs 90, 93, 97 and 98 of the Methodological Instructions, approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.

Cost estimation methods

Determine the cost at which office supplies are written off from account 10-9 in one of the following ways:

This is stated in paragraph 58 of the Regulations on Accounting and Reporting and in paragraph 16 of PBU 5/01.

The method for estimating the cost of write-off office supplies should be established in the accounting policy for accounting purposes. Such rules are established by paragraph 73 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.

BASIC: income tax

When calculating income tax, take into account the cost of stationery as part of other expenses associated with production and sales (subclause 24, clause 1, article 264 of the Tax Code of the Russian Federation). With the accrual method, do this immediately at the time of acquisition (clause 7 of Article 272 of the Tax Code of the Russian Federation). If the organization uses the cash method, take into account the costs of stationery only if they are paid (clause 3 of Article 273 of the Tax Code of the Russian Federation). For more information about this, see What other expenses associated with production and sales should be taken into account for income tax.

Advice: to avoid disputes with inspectors, take into account the cost of office supplies in the expenses when calculating income tax at the time of their transfer to the department.

When including costs in the tax base, they must be economically justified, documented and related to activities aimed at generating income (clause 1 of Article 252 of the Tax Code of the Russian Federation).

If an organization recognizes expenses for the purchase of office supplies that have been posted to the warehouse, but have not yet been written off to departments, inspectors can challenge them (as expenses not related to activities aimed at generating income). To avoid this, charge the cost of stationery to expenses only after they have been issued for use in activities (upon request-invoice in form No. M-11 or act (report)).

An example of how expenses for the purchase of stationery are reflected in accounting and taxation. The organization applies a general taxation system

On April 4, the secretary of Alfa CJSC E.V. Ivanova was given 2,000 rubles. for the purchase of stationery for the organization (paper, staplers, pens, etc.). Ivanova acts on behalf of the organization by proxy.

On April 5, Ivanova purchased stationery for the entire accountable amount. On the same day, the head of Alpha approved its advance report, and the accountant capitalized the received materials. Along with the advance report, Ivanova submitted to the accounting department an invoice with the allocated amount of VAT (305 rubles), an invoice and a cash receipt.

On April 7, all office supplies were transferred to the marketing department based on the invoice request. In it, the storekeeper indicated the purpose of using the stationery - ensuring the current activities of the structural unit. Therefore, the accountant wrote them off as expenses at the time of release from the warehouse.

The following entries were made in Alpha's accounting records.

Debit 71 Credit 50 – 2,000 rub. – money was issued against Ivanova’s report.

Debit 60 Credit 71 – 2,000 rub. – the cost of stationery has been paid to the supplier;

Debit 10-9 Credit 60 – 1695 rub. (RUB 2,000 – RUB 305) – stationery has been capitalized;

Debit 19 Credit 60 – 305 rub. – VAT on purchased stationery is taken into account;

Debit 68 subaccount “Calculations for VAT” Credit 19 – 305 rub. – accepted for deduction of input VAT.

Debit 26 Credit 10-9 – 1695 rub. – the cost of stationery is taken into account as part of general business expenses.

In April, when calculating income tax, Alpha's accountant included the cost of stationery (1,695 rubles) as part of other expenses.

Situation: is it possible to take into account the costs of stationery purchased at retail through an accountant when calculating income tax? In sales and cash receipts, the cost of materials is reflected in the total amount without decoding them by type, quantity and price.

In tax accounting, only those expenses can be recognized that are confirmed by documents drawn up in accordance with the requirements of the law (clause 1 of Article 252 of the Tax Code of the Russian Federation). Moreover, each such primary accounting document must contain, in particular, quantitative and cost measures (Part 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ). A document that does not decipher the type, quantity and price of the purchased goods will not be able to confirm the expenses incurred.

At the same time, in order to recognize expenses for office supplies, in addition to the sales and cash receipt, you need to have an employee’s advance report.

Similar explanations are given in the letter of the Federal Tax Service of Russia dated June 25, 2013 No. ED-4-3/3/11515.

Advice: when calculating income tax, costs for office supplies can be recognized as expenses, even if the type, quantity and price of goods are not deciphered in cash registers and sales receipts. This is explained as follows.

Documented expenses mean expenses that are confirmed not only by those documents that are drawn up in accordance with the law, but also by those that indirectly confirm the expenses incurred (clause 1 of Article 252 of the Tax Code of the Russian Federation).

Thus, an organization has the right to take into account, for the purposes of calculating income tax, expenses for stationery on the basis of a cash register and sales receipt, even if they contain the total amount paid for all purchased goods without decoding. And at the same time there is an advance report of the employee.

Some courts take a similar position (see, for example, decisions of the Federal Antimonopoly Service of the Volga District dated October 2, 2008 No. A55-911/2008 and dated February 3, 2006 No. A55-14012/05-32).

BASIS: VAT

Input VAT presented when purchasing stationery can be deducted if you have an invoice (clause 2 of Article 171 of the Tax Code of the Russian Federation). The exception to this rule is when:

In these cases, include input VAT in the cost of stationery. This follows from paragraph 2 of Article 170 of the Tax Code of the Russian Federation.

If an organization carries out both taxable and non-VAT-taxable operations, distribute the input tax on the cost of stationery (clauses 4 and 4.1 of Article 170 of the Tax Code of the Russian Federation).

simplified tax system

If an organization pays a single tax on income, then when calculating the tax base, do not take into account the cost of stationery (clause 1 of Article 346.14 of the Tax Code of the Russian Federation).

If an organization pays a single tax on the difference between income and expenses, the cost of stationery reduces the tax base (subclause 17, clause 1 and clause 2, article 346.16, subclause 22, clause 1, article 264 of the Tax Code of the Russian Federation). You can take into account the costs of purchasing stationery immediately after paying for them (Clause 2 of Article 346.17 of the Tax Code of the Russian Federation).

Advice: to avoid disputes with inspectors, take into account the cost of stationery in the costs when calculating the single tax at the time of their transfer to the departments.

When including costs in the tax base, they must be economically justified, documented and related to activities aimed at generating income (clause 1 of Article 252, clause 2 of Article 346.16 of the Tax Code of the Russian Federation).

If an organization recognizes expenses for the purchase of office supplies that have been posted to the warehouse, but have not yet been written off to departments, inspectors can challenge them (as expenses not related to activities aimed at generating income). To avoid this, charge the cost of stationery to expenses only after they have been issued for use in activities (upon request-invoice in form No. M-11 or act (report)).

Also include input VAT on purchased stationery as expenses (subclause 8, clause 1, article 346.16 of the Tax Code of the Russian Federation).

UTII

The object of UTII taxation is imputed income (clause 1 of Article 346.29 of the Tax Code of the Russian Federation). Therefore, the cost of purchasing stationery does not affect the calculation of the tax base for UTII.

OSNO and UTII

If an organization applies a general taxation system and pays UTII, and uses purchased stationery in both types of activities, then the cost of these stationery must be distributed (clause 9 of Article 274 of the Tax Code of the Russian Federation).

The amount of VAT allocated in the invoice for the purchase of stationery also needs to be distributed. Distribute VAT according to the methodology established in paragraphs 4 and 4.1 of Article 170 of the Tax Code of the Russian Federation.

The amount of VAT that cannot be deducted should be added to the share of expenses for the organization’s activities subject to UTII (subclause 3, clause 2, article 170 of the Tax Code of the Russian Federation).

It is difficult to imagine a company that does not print documents, does not sign them and does not make records. In other words, it does without stationery. They are taken into account as part of inventories. They reflect this type of materials at the purchase price (specified in the documents), including delivery costs. Office supplies are purchased either directly through the supplier or through the organization’s accountable persons.

Receipt of stationery

Stationery, like materials, is accounted for in accounting account 10. The organization is free to choose a subaccount independently. For office supplies, subaccounts 10.01, 10.06 or 10.09 are usually used. Depending on the type of acquisition, account 10 corresponds to the loan with accounts 60 and 71.

1. The first way to purchase office supplies is to purchase from a supplier: Debit 10 Credit 60.
2. The second method is to issue funds to the accountant for the purchase of materials. Purchased inventory items are registered: Debit 10 Credit 71.

The organization purchased 3 boxes of printing paper from the supplier at a cost of 2,250 rubles. (VAT 343 RUR) and 4 packs of pens for 327 RUR. (VAT 50 rub.). They also accepted from the accountable person 3 notebooks worth 294 rubles, purchased with the funds issued to him.

Write-off of stationery

Write-off of office supplies is carried out using one of three methods:

1. FIFO method
2. At average cost

It is not advisable to use the write-off method at the cost of each unit for this type of inventory. Therefore, one of the remaining ones needs to be fixed in the accounting policy.

The average cost can be calculated using a weighted assessment method: calculation based on data on the cost and quantity of materials at the beginning of the month and all receipts for the billing period. Or using a sliding assessment method: the quantity and cost of materials at the beginning of the month and all receipts of inventory items until the material is written off.

Write-off of office supplies for income tax purposes and under the simplified tax system (only after actual payment) is taken into account as part of other expenses.

Documentary write-off of inventory items is documented in an expense report. It is compiled in the unit to which these materials were issued. The form of the act is developed by the company independently, or you can use a unified document in form M-11.

For accounting needs, the organization wrote off one box of paper and one package of pens in the amount of 704 rubles to general business production.

Only at first glance it may seem: office supplies are such a small thing to bother with their accounting. But as practice shows, many experienced and just beginning accountants make a lot of mistakes in recording office supplies on accounting accounts. There are so many specialists, so many opinions regarding the attribution of purchased office supplies to certain synthetic accounts. But there are general rules, following which will save the accounting department from criticism from inspection bodies.

Legislative basis for the posting of office supplies

Guidelines for accounting for inventories, and more specifically, paragraph 49 of this document, reveal the basics of accounting for these operations:

Accounting for stationery in an organization using the simplified tax system

If an organization or individual entrepreneur uses the “simplified” system, then they take into account office supplies as follows: the costs of purchasing office supplies immediately after payment are included in the costs according to the simplified tax system. When exactly these stationery items are written off for production does not matter.

If office supplies arrive as one unit and, accordingly, they are also written off, then this threatens claims from the tax authorities. It would also be correct to divide stationery into homogeneous groups.

Stationery supplies are accounted for in account 10.9 “Inventory and household supplies.” In this case, receipts are processed in the usual way, and releases from the warehouse are processed as follows:

D 23 (25, 26) K 10.9

If simplified people pay tax on income, then there is no need to take office supplies into account when calculating the tax base. But for those organizations using the simplified tax system that pay tax on the difference between income and expenses, the tax base can be reduced by the cost of stationery.

Important! Expenses for office supplies of organizations using the simplified tax system are taken into account immediately after payment.

In order to avoid possible claims from inspection authorities, the cost of office supplies for tax purposes should be taken into account at the time of transferring them to the department.

It is important to take into account that expenses included in expenses for which the tax base is reduced must be economically justified, documented, and also aimed at generating income.

If a company recognizes office supplies as expenses when calculating taxes before writing them off to divisions, tax authorities have the right to challenge this. They can do this on the basis that the costs taken into account are not related to activities aimed at generating income. That is, the cost of stationery can be included as expenses only after the vacation is issued, by issuing a demand invoice (Form M-11) or an act.

Blog

The accountant's production and business inventory is recorded on account 10.09.

In general, accountants increasingly have questions when posting materials, because... Neither PBU 5 nor any other regulatory act specifically states what we should attribute to 10.01 , what to 10.06 , and what to 10.09 .

We will try to look at examples of the use of one or another subaccount in this article.

The list of property that relates to inventory and household supplies is not established by law.

Related course

Accounting and tax accounting for beginners + 1C: Accounting 8.3
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In practice, inventory and household supplies mean: - office furniture (tables, chairs, desks, shelves, office cabinets and others); — means of communication (telephone, fax, switchboard, various types of fashionable devices); — electronic equipment (cameras, voice recorders, video cameras, tablets, video recorders, laptops, etc.); — equipment for cleaning territories, premises and workplaces (mops, brooms, brooms, carts, rakes); — fire extinguishing means (fire extinguishers, fire cabinets, fire hoses, etc.); — lighting devices (lamps, lanterns); — toiletries (paper towels, air fresheners, soap, antiseptics, etc.); - stationery (paper, pens, pencils, stapler, anti-stapler, files (multifold), etc.; - kitchen appliances (coolers, microwave ovens, refrigerators, coffee machines, coffee makers, teapots, toasters, electric ovens, etc.).

If the organization has cars and they periodically have to be repaired, then it is recommended to take into account the tools for their repair in account 10.09. Tools most often include: a set of heads, a set of keys, jacks, drills, etc.

Do not forget that inventories (inventory) include inventories that do not fall under the following conditions:

1. Cost per unit excluding VAT more than 40,000
2. Useful life more than 12 months

In this case, you will have to capitalize the asset to account 08.04 and take it into account as part of fixed assets.

"Accounting encyclopedia "Profirosta" 05/13/2020

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