Accounting for cellular communications costs: what do we agree with and what do we argue with?

Agreement with the operator

To provide employees with mobile communications, an organization can not only compensate them for telephone calls, but also independently enter into a contract with a cellular operator.
The procedure for concluding agreements for the provision of mobile communication services is defined in Section II of the Rules approved by Decree of the Government of the Russian Federation of May 25, 2005 No. 328. Under the agreement, the mobile operator provides the organization with a certain number of subscriber numbers (SIM cards) and periodically issues invoices for payment of negotiations .

What documents must an employee provide?

To receive compensation, each employee provides:

• a copy of the agreement with the mobile operator;
• details of calls made on behalf of the organization.

ATTENTION! For those who doubt whether an employee is required to provide details of calls made on a personal SIM card, we inform you that by law an employee is not required to provide such a report. But asking an employee to do this voluntarily to justify the costs economically is not prohibited.

Rules for using a business phone

Advice: to control the expenditure of funds, it is advisable to develop rules for the use of company mobile phones. You can install in them:

• limit on expenses for business telephone calls;

• prohibition on conducting personal telephone conversations;

• procedure for reimbursement of expenses for personal negotiations, etc.

Based on these rules, an organization can qualify personal negotiations as causing material damage and withhold the corresponding amounts from employees (Article 232 of the Labor Code of the Russian Federation).

When issuing SIM cards, employees must be familiarized with these rules upon signature.

Sample order

About corporate cellular communications

In order to improve performance

I ORDER:

1. To improve the results of educational activities and effective interaction, from December 1, 2021, establish compensation for the use of mobile phones according to the position held.
2. Compensation for communication services is paid

• to the director
• chief accountant
• Head of HR Department

1. Each person receives a monthly payment in the amount of:

• director - 1500.00 rub.
• chief accountant - 500.00 rub.
• to the head of the HR department - 500.00 rubles.

1. An employee receiving compensation must be available to call during working hours.
2. Chief Accountant V.V. Viktorova conclude agreements on reimbursement of expenses with each employee and ensure their accounting.
3. The director monitors the implementation of the order.

Director Ivanov I.I.

Accounting

Include the costs of paying for communication services as expenses for ordinary activities (clauses 5 and 7 of PBU 10/99). In accounting, reflect settlements with the mobile operator on account 60 “Settlements with suppliers and contractors” (Instructions for the chart of accounts).

Depending on which department the employee works in and what functions he performs, reflect the accrual of mobile communications costs by posting:

Debit 20 (23, 25, 26, 29, 44...) Credit 60

– the cost of mobile communication services is reflected (based on documents presented by the telecom operator).

An organization can pay with a telecom operator in cash or using express payment cards (clauses 43 and 44 of the Rules approved by Decree of the Government of the Russian Federation of May 25, 2005 No. 328).

Reflect the payment for mobile communication services by bank transfer using the following posting:

Debit 60 Credit 51

– paid for mobile communication services.

Situation: how to reflect settlements with a mobile operator using an express payment card in accounting?

If an organization pays a telecom operator using express payment cards, the accounting must show the difference between the real and nominal value of the card. As a rule, such cards are purchased by an employee who enjoys the right to use mobile communications. When issuing an advance for the purchase of a card, make an entry in your accounting:

Debit 71 Credit 50

– an advance was issued for the purchase of an express payment card (based on a cash receipt order).

After the card is activated and the employee submits an advance report, two entries need to be made in accounting:

Debit 60 Credit 71

– paid for the services of a mobile operator (for the amount of the nominal value of the card);

Debit 20 (23, 25, 26, 29, 44...) Credit 71

– expenses associated with the purchase of an express payment card are reflected (the difference between the real and nominal value of the card).

An example of reflecting settlements with a mobile operator using express payment cards in accounting

Manager of Alpha LLC A.S. Kondratyev is included in the list of employees entitled to use mobile communications at the expense of the organization. Kondratyev’s job description provides for the use of mobile communications to perform official duties.

In March, Kondratiev was on a business trip. To carry out urgent telephone conversations, he purchased an express payment card for mobile communication services. The nominal value of the card is 500 rubles. When purchasing it, Kondratyev paid the seller 520 rubles.

Upon returning from a business trip, he attached the used card and a cash receipt in the amount of 520 rubles to the advance report.

The organization’s accountant made the following entries in the accounting:

Debit 60 Credit 71 – 500 rub. – paid for the services of a mobile operator;

Debit 26 Credit 71 – 20 rub. – expenses associated with the purchase of an express payment card are reflected;

Debit 71 Credit 50 – 520 rub. – the employee is reimbursed for the overexpenditure according to the advance report.

In addition to official services, the organization can also pay for personal negotiations of employees. If employees do not reimburse these costs, include them in other expenses (clause 11 of PBU 10/99):

Debit 73 Credit 60

– the cost of personal telephone conversations is reflected, which is not subject to reimbursement at the expense of employees;

Debit 91-2 Credit 73

– the cost of personal telephone conversations that are not reimbursed by employees has been written off;

Debit 70 Credit 68 subaccount “Personal Income Tax Payments”

– personal income tax is withheld, calculated from the cost of personal telephone conversations, which is not subject to reimbursement at the expense of employees (when paying the next salary);

Debit 91-2 Credit 69

– insurance premiums are charged on the cost of personal telephone conversations, which are not subject to reimbursement at the expense of employees.

If employees reimburse the cost of personal negotiations, make the following entry:

Debit 73 Credit 60

– reflects the cost of personal telephone conversations, subject to reimbursement at the expense of employees;

Debit 70 Credit 73

– the cost of personal telephone conversations is deducted from the employee’s salary.

How are accounting services conducted?

In accordance with clause 5 of PBU 10/99 “Expenses of the organization”, the EC refers to expenses for ordinary activities. According to clause 18 of PBU 10/99, CMs are reflected in expenses in the reporting period in which they were incurred.

What to do if communication services have been paid for, but the documents are lost by the accountable person? The answer to this question is in ConsultantPlus. Get trial access to the K+ system and get expert opinions for free.

The list of all PBUs can be found in the material “All PBUs for accounting for 2021 - 2021 - list”.

To reflect transactions on the accounting system, expense accounts are used: 20, 25, 26, 44, as well as other accounts, the use of which is determined by the type of accounting system and their end user.

Example 1

On August 1, the LLC paid the cost of Internet services for July. The cost of services was 40,000 rubles. (VAT is not subject to VAT in our example). These services are used by the sales department.

The LLC's accounting will reflect the following entries:

• July 31: Dt 44 Kt 60 - 40,000 rub. - cost of services.
• August 1: Dt 60 Kt 51 - 40,000 rub. — payment for US.

When providing CS as part of a subscription service to an individual (employee of an organization), these expenses are not reflected in the accounting of the business entity. An exception may be compensation of expenses to such an individual, if this is provided for by the internal documents of the organization. For example, if such management services were provided for official purposes, then account 73 must be used in accounting.

Example 2

In July, Bondarev made several telephone conversations using his own SIM card for production purposes. In accordance with the operator’s details, the cost of such calls was 1,600 rubles. The employer has provided internal documents for compensation to employees for the cost of official calls.

• Dt 20 Kt 73 - 1,600 rub. — SS are included in expenses.
• Dt 73 Kt 51 — 1,600 rub. — The DCs were compensated for Bondarev.

In addition, account 73 can be used for other settlements with employees. Let's look at examples.

Example 3

Molotkov uses corporate mobile communications. In July, he exceeded the call cost limit established by the regulations on the use of corporate communications by 2,500 rubles.

The organization will reflect the following transactions:

• Dt 73 Kt 60 - 2,500 - exceeding the limit is reflected.
• Dt 70 Kt 73 - the excess is withheld from the employee’s salary.

Example 4

In June, the cost of the control system used by Bochkov for personal purposes amounted to 5,000 rubles. The internal regulations of the organization provide for payment of the fee by decision of the manager when using the phone for personal purposes of employees. In July, the manager decided that there was no need to withhold the cost of the management fee from Bochkov.

• June: Dt 73 Kt 60 - 5,000 - reflection of DCs used for personal purposes.
• July: Dt 91.2 Kt 73 - reflection in other expenses of the non-withheld amount under the CS.

In accounting, the following expenses can also be attributed to the accounting system:

• telephone or internet connection,
• purchase of cable, telephone and other communication items, rental of networks or cables.

Let's look at examples.

Example 5

An organization using the simplified tax system entered into an agreement with an operator for telephone connection. The cost of these works amounted to 150,000 rubles. To connect telephone communications, a cable costing 5,000 rubles was purchased. without further transmission to the operator.

The organization will reflect in its accounting:

• Dt 25 Kt 60 - 150,000 - cost of work according to the control system.
• Dt 10 Kt 76 - 5,000 - purchase of cable.
• Dt 25 Kt 10 - 5,000 - write-off of the cost of work related to the management system.

If an organization has purchased corporate SIM cards, then they should be accounted for in a separate off-balance account in accordance with the full names of users, employee numbers, as well as their individual call limits. If the SIM card tariff provides for a monthly replenishment of the card preceding the month of use, then the amount transferred to the SIM card is considered as an advance payment to the operator.

How to take into account communication services in tax accounting under the simplified tax system “income minus expenses” was explained in detail by ConsultantPlus experts. To do everything correctly, get trial access to the system and go to the Ready solution. It's free.

Example 6

In March 20XX, the organization transferred the following amounts to the SIM cards of employees as payment for the payment for April: V. A. Mashkov - 1,000 rubles, P. P. Sizov - 1,500.

• Dt 004 - V. A. Mashkov’s SIM card has arrived. 89164555555 - limit 1,000.
• Dt 004 received Sizov’s SIM card P.P. 89652589678 - limit 1,500.
• Dt 60 Kt 51 - 2,500 (1,000 + 1,500) rub. — an advance was transferred to the telecom operator using the cards of V. A. Mashkov and P. P. Sizov.

Personal income tax and insurance premiums

The cost of personal negotiations not reimbursed by employees is their income in kind (subclause 1, clause 2, article 211 of the Tax Code of the Russian Federation). Regardless of what tax system the organization uses, personal income tax must be calculated from this income. Withhold the tax amount when paying any sums of money to an employee (clause 4 of Article 226 of the Tax Code of the Russian Federation).

The cost of personal conversations between employees must include contributions to compulsory pension (social, medical) insurance and contributions to insurance against accidents and occupational diseases. This is due to the fact that this payment is considered as payment for employee services. The employer makes such payments within the framework of the employment contract. In addition, they are not included in the closed list of payments not subject to contributions for compulsory pension (social, medical) insurance, or in the closed list of payments not subject to contributions for insurance against accidents and occupational diseases. This conclusion follows from Part 1 of Article 7, Article 9 of the Law of July 24, 2009 No. 212-FZ, paragraph 1 of Article 20.1, Article 20.2 of the Law of July 24, 1998 No. 125-FZ.

The procedure for calculating other taxes and contributions depends on what taxation system the organization uses.

Operator sanctions

It happens that, for a number of reasons, the company was unable to pay the telecom operator’s bill on time. In this case, the supplier may charge penalties for communication services. The accounting entries will be as follows:

Dt 91-2 Kt 76 subaccount “Claims received” - the operator’s claim for the amount of interest for the delay in fulfilling a monetary obligation is recognized.

Let us remind you that interest, fines, penalties are reflected in other expenses (clause 11 of PBU 10/99), and calculations are carried out through account 76 sub-account “Claims received”.

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BASIC: income tax

When calculating income tax, include the costs of paying for mobile communication services as other expenses (subclause 25, clause 1, article 264 of the Tax Code of the Russian Federation). At the same time, the organization must have documents confirming the production nature of telephone conversations. This is the requirement of paragraph 1 of Article 252 of the Tax Code of the Russian Federation.

Situation: what documents confirm the production nature of an employee’s conversations on a mobile phone? The organization independently entered into an agreement with a cellular operator.

The list of documents confirming the production nature of telephone conversations is not defined by law. Despite this, the courts are inclined to believe that the organization is obliged to prove the connection between the costs of paying for communication services and its production activities (see, for example, resolutions of the Federal Antimonopoly Service of the Moscow District dated January 19, 2009 No. KA-A40/12732-08, Western Siberian District dated May 4, 2005 No. F04-2733/2005 (10928-A27-40) and East Siberian District dated May 27, 2005 No. A58-1983/03-F02-2300/05-S1).

Controlling agencies recommend confirming the production nature of telephone conversations:

• contracts with a mobile operator for the provision of services;

• detailed accounts of mobile operators;

• job descriptions that state when performing what duties an employee can use mobile communications;

• orders of the head of the organization on approval of the list of employees who, due to the duties they perform, require mobile communications.

The listed documents are given in letters of the Ministry of Finance of Russia dated June 23, 2011 No. 03-03-06/1/378, dated June 5, 2008 No. 03-03-06/1/350, dated July 27, 2006 No. 03- 03-04/3/15. The above list is also referred to by some arbitration courts (see, for example, decisions of the FAS Moscow District dated September 2, 2008 No. KA-A40/8318-08, Volga District dated September 22, 2005 No. A65-23196/2004-CA1 -32).

Advice: there are arguments that allow organizations to take into account the costs of paying for mobile communication services for tax purposes without detailed invoices. They are as follows.

The Tax Code of the Russian Federation does not contain a list of mandatory documents that can be used to confirm expenses incurred. Moreover, the fact of expenses can be confirmed by any document, even indirectly indicating this (clause 1 of Article 252 of the Tax Code of the Russian Federation). Neither tax legislation, nor communications legislation, nor accounting legislation contain requirements for mandatory decoding of conversations made, receiving detailed invoices and drawing up a report on each call. In addition, the content of the negotiations constitutes a communication secret protected by law (Article 63 of the Law of July 7, 2003 No. 126-FZ). This means that the organization is not obliged to confirm the production nature of these expenses by detailing the accounts.

Thus, the organization has the right to justify the costs of paying for mobile communication services, in particular, by the concluded agreement with the mobile communication operator, payment documents, organizational and administrative documents of the head of the organization, etc. This conclusion is confirmed by judicial practice (see, for example, the definition of the Supreme Arbitration Court RF dated September 3, 2008 No. 11211/08, resolution of the Federal Antimonopoly Service of the West Siberian District dated July 2, 2008 No. F04-3910/2008(7317-A81-14), Moscow District dated June 3, 2009 No. KA-A40 /4697-09-2, dated February 24, 2009 No. KA-A40/12268-08, dated July 9, 2008 No. KA-A40/5861-08 and dated July 19, 2007 No. KA-A40/5441- 07, Ural District dated December 8, 2008 No. Ф09-9153/08-С3, Northwestern District dated January 15, 2009 No. A56-6560/2008, Volga District dated May 23, 2008 No. A55-10554/07 , dated May 16, 2008 No. A55-13148/07, Central District dated March 6, 2009 No. A35-4080/07-C8).

The tax inspector may ask who exactly and for what production purpose this or that employee spoke on a mobile phone. Therefore, prepare in advance additional information confirming the production nature of the negotiations. This could be contracts with counterparties, business correspondence, certificates on the status of mutual settlements, etc.

Tax inspectors have no right to demand reports on the content of telephone conversations (paragraph 8 of the letter of the Ministry of Taxes and Taxes of Russia dated May 22, 2000 No. VG-9-02/174).

Advice: in the internal documents of the organization, stipulate the obligation of employees to prepare reports on business calls made during the month using the provided mobile connection.

Such reports can be compiled based on transcripts provided by the telecom operator. The employee must justify each call indicated in the transcript. In this case, the tax inspectorate will not be able to accuse the organization of not confirming the production nature of the expenses.

If the organization uses the accrual method, then reduce the tax base as bills for payment for telecom operator services are presented or on the last day of the month (subclause 3, clause 7, article 272 of the Tax Code of the Russian Federation). If the organization uses the cash method, write off expenses only after they are actually paid to the operator (clause 3 of Article 273 of the Tax Code of the Russian Federation).

Do not take into account the cost of personal conversations between employees when calculating income tax (with the exception of cases when an employee compensates for the organization’s expenses for paying for his personal telephone conversations). They are not related to the activities of the organization and are not economically justified (see, for example, letter of the Federal Tax Service of Russia for Moscow dated October 19, 2005 No. 20-12/75319).

An example of how expenses for mobile communication services are reflected in accounting and taxation. The organization applies a general taxation system

In March, Alpha LLC entered into an agreement with a mobile operator for the provision of services on a 100% prepayment basis. The operator provided the organization with 2 subscriber numbers. By order of the head of Alpha, the following have the right to use mobile communications:

• Commercial Director;
• Chief Accountant.

The organization determines income and expenses using the accrual method. In March, Alpha transferred an advance payment of 5,000 rubles to the operator’s current account. In April, the operator issued an itemized invoice and invoice to the organization. The total cost of telephone conversations in April was 4,720 rubles. (including VAT - 720 rubles). Based on the decryption of the invoice, the organization’s accountant determined that the cost of personal telephone conversations amounted to 590 rubles. (including VAT - 90 rubles). Of them:

• for the commercial director - 236 rubles. (including VAT - 36 rubles);
• for the chief accountant - 354 rubles. (including VAT - 54 rubles).

Employees do not reimburse the cost of personal telephone conversations.

Alpha calculates contributions for insurance against accidents and occupational diseases at a rate of 0.2 percent. The organization charges insurance premiums for compulsory pension (social, medical) insurance at general rates.

The following entries were made in the organization's records.

In March:

Debit 60 subaccount “Settlements for advances issued” Credit 51 – 5000 rub. – prepayment for the provision of mobile communication services for April is listed.

In April:

Debit 26 Credit 60 – 3500 rub. (4720 rub. – 720 rub. – (590 rub. – 90 rub.)) – reflects the cost of office telephone conversations for April;

Debit 19 Credit 60 – 630 rub. (720 rub. – 90 rub.) – VAT on mobile communication services is taken into account;

Debit 68 subaccount “Calculations for VAT” Credit 19 – 630 rub. (720 rubles – 90 rubles) – accepted for deduction of VAT on the cost of business telephone conversations;

Debit 73 Credit 60 – 590 rub. – the cost of personal telephone conversations is reflected, which is not subject to reimbursement at the expense of employees;

Debit 19 Credit 73 – 90 rub. – VAT on mobile communication services is taken into account;

Debit 91-2 Credit 73 – 500 rub. – reflects the cost of personal telephone conversations that are not reimbursed by employees;

Debit 91-2 Credit 19 – 90 rub. – VAT is written off from the cost of personal telephone conversations;

Debit 60 Credit 60 subaccount “Settlements for advances issued” – 4720 rubles. – the prepayment amount has been credited;

Debit 70 Credit 68 subaccount “Personal Income Tax Payments” – 77 rubles. (RUB 590 × 13%) – personal income tax is charged on the cost of personal calls from employees;

Debit 91-2 Credit 69 subaccount “Settlements with the Pension Fund” – 129.80 rubles. (590 rubles × 22%) – pension contributions are accrued;

Debit 91-2 Credit 69 subaccount “Settlements with the Social Insurance Fund for social insurance contributions” – 17.11 rubles. (590 rubles × 2.9%) – social insurance contributions in case of temporary disability and in connection with maternity in the Federal Social Insurance Fund of Russia are calculated from the cost of personal negotiations of employees;

Debit 91-2 Credit 69 subaccount “Settlements with FFOMS” – 30.09 rubles. (590 rubles × 5.1%) – contributions for health insurance to the Federal Compulsory Medical Insurance Fund are calculated from the cost of personal conversations between employees;

Debit 91-2 Credit 69 subaccount “Settlements with the Social Insurance Fund for contributions to insurance against accidents and occupational diseases” - 1.18 rubles. (590 rubles × 0.2%) – contributions for insurance against accidents and occupational diseases are calculated from the cost of personal conversations between employees.

When calculating profit tax for April, Alpha’s accountant included 3,677 rubles in other expenses. (4000 rub. – (590 rub. – 90 rub.) + 177 rub.). The accounting reflects a permanent tax liability:

Debit 99 subaccount “Continuous tax liabilities” Credit 68 subaccount “Calculations for income tax” - 118 rubles. (RUB 590 × 20%) – reflects a permanent tax liability for expenses that do not reduce taxable profit.

Unspent advance amount of 280 rubles. (5000 rubles - 4720 rubles) is counted towards payment for mobile communication services in the next month.

Limit on expenses for using cellular communications

For the purpose of financial discipline and saving money, some enterprises set a limit that employees can “say” and which is compensated by the enterprise.

Let’s say right away that setting limits, as inspectors sometimes require, is a taxpayer’s right, not an obligation.
EXAMPLE 2. WE ESTABLISH A “CELLULAR” LIMIT
Anamit LLC has established a monthly limit on expenses for cellular communications in the context of the functionality of employees and positions: chief accountant - 1000 rubles; - accountant - 500 rubles; - head of the commercial department - 1500 rubles; - managers of the commercial department - 1000 rubles.

Thus, every month the cellular operator will credit the organization’s personal account with the required advance amount with the corresponding distribution of funds by specific telephone numbers within the limits established by the organization.

Upon reaching the established limits, the provision of communication services is suspended. Unused funds (unspoken) “burn out” in the analytics for this phone. The enterprise advance itself does not disappear. Unused company funds are carried over to the next month.

Setting certain limits for employees on cell phone expenses has its positive and negative aspects.

An important positive aspect is the discipline of employees, motivation for cost-saving measures, and reasonable moderation in conversations. And as long as the employee stays within the established limits, we see only positive factors. However, the excess of such expenses beyond the limits immediately leads to certain accounting and tax difficulties for the enterprise.

The fact is that when the limit is exceeded, communication is not always blocked. Often the excess amounts are estimated based on the results of the past time as the difference between the actual billed amounts of expenses for a specific phone and the value of the approved limit. As a result, a situation may arise where specific employees may experience overspending on cellular communications.

By definition, it is for these purposes that limits are introduced; they are considered non-productive and subject to compensation by the given employee.
EXAMPLE 3. ACCOUNT FOR OVEREXPENDITURE
The amount of expenses for the services of a cellular operator for the period amounted to 18,172 rubles.
excluding VAT. At the same time, excess amounts of expenses for cellular communications were revealed - only 4728 rubles, including: - according to A. P. Mironov - 4230 rubles, - according to M. A. Belina - 498 rubles. At the same time, A. P. Mironov He compensated for these funds, deposited them into the company’s cash register, but M.A. Belina was unable to retain them, since the employee had already quit. DEBIT 26 “General business expenses” CREDIT 60 “Settlements with suppliers and contractors”
- 13,444 rubles.
(18,172 rubles – 4,728 rubles) – expenses for payment for cellular communication services for the reporting period are reflected within the limits established by the enterprise; DEBIT 73-2 “Settlements for compensation of material damage” CREDIT 60 “Settlements with suppliers and contractors”
- 4728 rubles.
– amounts of excess communication expenses are allocated to the relevant employees of the enterprise; DEBIT 50 “Cash” CREDIT 73-2 “Calculations for compensation of material damage”
- 4230 rubles.
– above-limit communication expenses were compensated by the employee Mironov A.P. DEBIT 91 “Other expenses” CREDIT 73-2 “Calculations for compensation of material damage”
- 498 rubles. – excess communication expenses for M.A. Belina were written off as losses due to the impossibility of deducting them.

If an employee compensates for expenses above the limit, then personal income tax and insurance premiums do not arise, since there is no personal income. But if it was not possible to collect these amounts or the company decided to reward the employee in this way, then it turns out that it is necessary to withhold personal income tax from the employee (notify the tax office no later than March 1 of the year following the expired tax period in which the relevant circumstances arose). authority about the impossibility of deduction) and charge insurance premiums (letter of the Ministry of Finance of Russia dated October 13, 2010 No. 03-03-06/2/178).

Further, the amount exceeding the limit of expenses for the use of cellular communications, withheld from employees’ wages, as well as contributed by employees to the organization’s cash desk, is taken into account as part of the enterprise’s income (letter of the Ministry of Finance of Russia dated November 26, 2015 No. 03-11-06/2/68878, dated July 27 .2006 No. 03-03-04/3/15).

There will be no need to charge VAT on these amounts, but you will have to restore the tax that was deducted when making payments to the budget.
VAT is not deductible and is written off from the organization’s own funds. EXAMPLE 4. RESTORING VAT
AllianceCenter LLC received documents from a cellular operator confirming communication expenses incurred in the reporting month in the amount of 17,121.80 rubles, including VAT of 2,611.80 rubles. However, expenses in the amount of 5,121.79 rubles ., including VAT of 781.29 rubles, were recognized as over-limit, and therefore non-productive.
Reflection of VAT write-off on above-limit communication expenses in accounting will depend on whether this VAT was deducted in settlements with the budget. If VAT is still listed on account 19 “Value added tax on acquired assets”: DEBIT 91 “Other expenses” CREDIT 19 “Value added tax on acquired assets”
- 781.29 rubles.
– VAT on non-productive expenses for cellular communication services is written off as other expenses of the organization without reducing the taxable base for income tax. If VAT was deducted in settlements with the budget and its restoration is required: DEBIT 91 “Other expenses” CREDIT 68 subaccount “Settlements with budget for VAT"
- 781.29 rubles. – VAT on non-productive expenses for cellular communication services has been restored without reducing the tax base for income tax.

But is such a procedure necessary in relation to income tax and VAT in all cases? No, not necessarily. If the employee has gone beyond the limit, then this is still not an absolute factor that the expenses are non-productive.

It is quite possible that there is an objective reason for overspending on telephone calls this month. In this case, based on the employee’s explanatory note (memo), the limit can be increased (one-time or on an ongoing basis). In this case, these amounts will be production costs and there will be no need for VAT.

Negotiations took place outside of business hours

Situation: is it possible to take into account the cost of mobile telephone conversations made during non-working hours when calculating income tax? The organization independently entered into an agreement with a cellular operator.

Answer: yes, you can.

To do this, indicate in the employee’s job description that he can conduct official negotiations during non-working hours. For example, contacting counterparties from regions located in other time zones. In addition, you can indicate that the head of the organization (immediate supervisor) should always be able to contact the employee. A similar point of view is expressed in the letter of the Ministry of Finance of Russia dated December 7, 2005 No. 03-03-04/1/418. It is confirmed by judicial practice (see, for example, decisions of the Federal Antimonopoly Service of the North-Western District dated July 20, 2007 No. A05-692/2007, Moscow District dated January 19, 2009 No. KA-A40/12732-08, dated May 31, 2006 No. KA-A41/4511-06).

Pass it on to someone else

A SIM card is a card that provides identification of the subscriber device (cell phone), its access to the mobile network, as well as protection against unauthorized use of the subscriber number.

Connection costs for accounting purposes are taken into account as expenses for ordinary activities (clause 5 of PBU 10/99). Connection costs for tax purposes are recognized as other expenses associated with production and sales.

In a situation where the SIM card belongs to the organization, its movement must be controlled, since during the reporting month it can be issued to different employees.

Therefore, firstly, a SIM card must be issued by a warehouse employee against signature in the journal for issuing corporate telephone cards indicating the last name, first name and patronymic of the employee, his position, card number and date of issue.

Secondly, in order to control communication costs, it is necessary to request from the operator data on the expenditure of funds from the personal account for each SIM card.

Purchasing a mobile phone at the expense of the organization

Situation: is it possible to take into account the costs of purchasing a mobile phone for the director of an organization when calculating income tax? The cost of the phone is less than 40,000 rubles. The director will pay for telephone conversations from his own funds.

Answer: no, you can't.

In order to take expenses into account when calculating income tax, they must be economically justified and documented (Clause 1, Article 252 of the Tax Code of the Russian Federation).

Paying for telephone calls from the employee's (director's) own funds means that the telephone itself was purchased for his personal use. Such a telephone cannot be recognized as property that is used in activities aimed at generating income. Consequently, the costs of its acquisition are not economically justified (clause 1 of Article 252 of the Tax Code of the Russian Federation).

Renting a mobile phone from an employee

Renting a personal mobile device from an employee is a fairly common practice. This kind of relationship can be documented in two ways:

• conclude a rental agreement for a mobile device (Articles 606-625 of the Civil Code of the Russian Federation), in which it is necessary to specify the rental period, as well as the amount and terms of payment. You can avoid additional red tape with the execution of the contract and write down all these points in the employment contract or additional agreement;
• conclude an agreement for the free use of the employee’s property (in this case, a mobile phone) and/or assign an amount of compensation for this use.

Purchasing express payment cards

Situation: is it possible to take into account the cost of express payment cards for mobile communications purchased for employees when calculating income tax? The organization independently entered into an agreement with a cellular operator.

Answer: yes, you can. But such expenses must be economically justified and documented (clause 1 of Article 252 of the Tax Code of the Russian Federation).

Expenses for communication services reduce taxable profit as part of other expenses associated with production and sales (subclause 25, clause 1, article 264 of the Tax Code of the Russian Federation).

But in the case of cards there is one caveat. The fact is that after their activation, only the card itself remains, on which only the card number and its denomination are indicated. Hence, the Russian Ministry of Finance concludes: express payment cards themselves are not a basis for writing off expenses for their purchase (letter of the Russian Ministry of Finance dated January 26, 2006 No. 03-03-04/1/61). It is necessary to prove the production nature of the conversations paid for through them. To do this, the organization can submit other supporting documents (statement of card issuance, orders, job descriptions of employees, etc.) (Clause 1 of Article 252 of the Tax Code of the Russian Federation).

Construction and installation work is not carried out

Since it is initially assumed that the use of telephone numbers will be carried out by the organization for a long period, a one-time write-off of costs is unacceptable.
According to the Chart of Accounts, expenses incurred in a given reporting period, but relating to future reporting periods, must be taken into account in account 97 “Deferred expenses”. In this case, the organization must independently determine the deadline for writing off costs from this account to the cost of products (goods, works, services). In tax accounting, these expenses should be taken into account in the same way as in accounting, since this accounting procedure complies with the requirements of Art. 272 of the Tax Code of the Russian Federation.

Example 2.

Alpha LLC entered into an agreement with the telecom operator to provide access to the telephone network in the amount of 118,000 rubles. (VAT – 18,000 rubles). The cost of services for providing access to telephone communications does not include construction work. The organization decided to write off these expenses to the cost of production (goods, works, services) monthly for 6 years.