The Federal Tax Service explained how to distribute input VAT when purchasing fixed assets

What asset can be recognized as OS?

Value acquired for payment may be included in fixed assets if:

1. The facility will be in use for a long time.
2. The object will not be consumed like MPZ.
3. The asset will not be sold for at least the next year, as is the case with a commodity.
4. The property is planned to be used for profit.
5. The cost of acquisition is not less than the limit established by the organization (within 40 thousand rubles for accounting, for tax purposes this figure increases to 100 thousand rubles).

Important! The accountant’s task is to establish the presence of the designated criteria and correctly identify the purchased value.

If the criteria are not met, then the object can be recognized as either a material or a product without depreciation charges.

Fixed assets in accounting and tax accounting, main changes in 2021

It was expected that from the beginning of the year there would be significant changes in the accounting of fixed assets. But new regulations were never adopted. Therefore, the old rules continue to apply for a significant number of OS objects.

Attention! New directories should only be used for objects that began to be used in 2021 and later. There is no need to make corrections to the accounting cards of all previously accepted fixed assets and recalculate their depreciation. This rule is mandatory for both accounting and tax accounting.

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What documents are required for admission?

An object is purchased from a supplier for a certain, pre-agreed fee. The price of the asset is specified in the supply or purchase and sale agreement. At the time of transfer of property value to the buyer, a transfer and acceptance certificate is drawn up. As a rule, the parties form the deed form according to the standard form:

• OS-1 – for single objects other than real estate;
• OS-1a - exclusively for transferred structures;
• OS-1b – if several assets of an identical type are purchased for a fee.

If equipment is accepted at a warehouse without being used as OS, then the receipt certificate OS-14 is used.

The transfer deed completed by both parties serves as the main document on the basis of which it is possible to capitalize the object as a fixed asset.

Accounting for such costs is carried out on the basis of documents:

• invoices;
• acts of provision of services and works.

The purchase of OS includes the costs of paying the cost under the contract, as well as other related expenses - transport, installation and others.

An OS-6 inventory card is created for the received object.

Filling OS-1

The transfer deed is drawn up for each party. The OS-1 form contains several sections, the design of which depends on whether the object was previously in operation or not. For new fixed assets, you do not need to fill out the first section; only data on used assets is provided here - period of use, initial cost.

The second section is filled out in the copy of the receiving party, data is provided on the day of acceptance for accounting - cost, useful life, taking into account the indicators of the first section.

The completed form of the OS-1 act is signed by both parties.

An example of filling out a transfer and acceptance certificate for a fixed asset:

An example of OS-1 design in excel - .

Is it possible to have inventory worth more than 40,000 rubles? count on the account?

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Question

Is it possible in tax accounting to charge depreciation on a fixed asset from 40,000 to 100,000 if the accounting policy states that the cost of property that is not depreciable is repaid monthly in equal installments over the useful life?

Expert's answer

In both accounting and tax accounting, OS recognizes property that is used in the business activities of the company (not consumed as raw materials and not sold as goods). The useful life (SPI) of such property must be more than 12 months, and its initial cost must be (clause 1 of article 256, clause

1 tbsp. 257 Tax Code of the Russian Federation, clauses 4, 5 PBU 6/01, Letter of the Ministry of Finance dated 02/17/2016 N 03-03-07/8700):

- in accounting - above the limit for recognizing assets as fixed assets, established by the accounting policy (this limit cannot exceed 40,000 rubles);

— in tax accounting — more than 100,000 rubles. (Letter of the Ministry of Finance dated May 26, 2016 N 03-03-06/1/30414).

Property that does not meet all these requirements is not taken into account as part of the fixed assets and is not depreciated. The cost of such property in accounting or tax accounting is accordingly taken into account as expenses when it is transferred into operation.

A situation is possible when the useful life of the property is more than 12 months, but its value:

- or in accounting it is 40,000 rubles. and less (less than the limit for recognizing assets as fixed assets, established by the accounting policies);

- or in tax accounting it is 100,000 rubles. and less.

The cost of such property in accounting or tax accounting, respectively, can be taken into account as expenses at a time when transferred into operation or evenly over its useful life, at the choice of the organization. The chosen accounting method must be fixed in the accounting policy (clause 3, clause 1, article 254 of the Tax Code of the Russian Federation, clause 5 of PBU 6/01, Letter of the Ministry of Finance dated November 14, 2016 N 03-03-06/1/66456, dated May 20, 2016 N 03-03-06/1/29124).

The explanation was given by Maria Pavlovna Rogozneva, accounting and taxation consultant of LLC NTVP Kedr-Consultant, in March 2021.

When preparing the answer, SPS ConsultantPlus was used.

This clarification is not official and does not entail legal consequences; it is provided in accordance with the Regulations of the CONSULTATION LINE (www.ntvpkedr.ru).

This consultation has passed quality control:

Reviewer - Bushmeleva Galina Vladimirovna, professor of the Department of Accounting and ACD, Izhevsk State Technical University named after. M.T. Kalashnikov

Accounting

The purchased value must be capitalized at its original cost. This is a summary indicator that includes not only the purchase price indicated in the supply agreement, but also all the associated costs of the company to purchase the asset for payment.

The initial purchase price is formed by:

• the cost transferred to the seller upon purchase is indicated in the contract (VAT is deducted if an invoice is provided, and the OS will be applied in VAT-taxable activities);
• value added tax on the purchase price, if the fixed asset is not intended for VAT-taxable activities;
• payment for transport services;
• costs associated with assembling and bringing the asset to a serviceable form;
• duties and fees, if any;
• additional expenses, for example, for a business trip if an employee is sent to another location to purchase an operating system.

At the initial stage of receipt of a fixed asset, all costs related to the purchased object are collected for a fee. The collection is reflected in the debit of account 08 - this is a special auxiliary interim account that allows you to summarize all expenses and calculate the total cost of the purchased fixed asset, taking into account all expenses.

Important! Actual expenses for the acquisition of property form the initial cost in debit 08 of account.

Accounting is formalized by accounting entries for debit 08 in correspondence with the following accounts:

• 60 – expenses for direct payment under the contract for the asset;
• 60 – expenses for third party services (transport, installation, commissioning);
• 70, 69 – salary and insurance accruals for personnel, if an employee of the organization is involved in bringing it to the required state;
• 71 – if the object is purchased by a seconded employee.

After taking into account all the costs incurred for the purchase of an object, it needs to be capitalized, for which a single posting is made - the amount of all expenses is transferred from credit 08 to debit 01 ( posting D01 K08 ), where the fixed asset will be listed until the moment when it needs to be written off or transferred to another person.

Postings when purchasing for an OS fee

Posting table:

Accounting for other methods of receipt of fixed assets:

• contribution to the authorized capital as a contribution from the founder;
• free receipt.

Example

Example conditions:

A fixed asset was purchased - a photo printer for 118,000 (VAT = 18,000).

It was delivered by a transport company for 1180 (VAT = 180).

Postings for this example:

Features of capitalization of a previously used asset

If ] buys a used fixed asset[/anchor], then, in general, the accounting of such an asset is no different from that stated for objects that have not been in operation. The postings for accounting for previously used operating systems are the same.

The only difference is the ability to shorten its useful life by the time period during which it worked for the previous owner. The operating time can be found out from the transfer deed, which the parties draw up at the time of purchase. If a standard form of the act is generated, then this information is given in the first section. The period is expressed in months and is subtracted from the SPI, which can be established for the object, according to the OS Classification.

Important! It is possible to reduce the useful life of an accepted used fixed asset if the seller is an organization or individual entrepreneur. Such persons have the opportunity to confirm with a document the actual operating life of the OS.

Depreciation on a used asset will need to be calculated taking into account its reduced service life.

It is possible that a used object has exhausted its SPI, that is, the seller has spent the entire useful period allocated for it according to classification. Then the SPI can be determined independently, taking into account safety precautions.

Features of acceptance from an individual

If a fixed asset is purchased from a citizen without forming an individual entrepreneur, then the transaction is governed by a bilateral purchase and sale agreement drawn up between the buying company and the seller - an individual.
If necessary, the agreement is supplemented by a transfer deed. It is also permissible to replace the contract with the act with one document - the procurement act.

In accounting, fixed assets are accounted for in the usual manner based on the transactions indicated above.

If the OS was in use, then it will not be possible to reduce its SPI. The period must be established in accordance with the Classification.

As for taxes, from payment to an individual for a fixed asset purchased from him:

• no need to withhold personal income tax,
• no need to pay insurance coverage;
• it is impossible to allocate and refund VAT.

Accounting under the simplified tax system for income minus expenses

Companies using the simplified regime include the cost of the purchased fixed asset in their expenses only after it is put into operation. In relation to immovable objects, the rule applies to accounting for expenses only after receiving a document on state registration of rights to it.

Important! The procedure for accounting for expenses for the purchase of OS depends on the moment of the transaction: before the transition to the simplified tax system or at the time of being in this mode.

If the fixed asset was purchased using the simplified tax system:

• in the first quarter - the cost is written off as expenses in four equal shares in each of the four quarters of the current year;
• in the second quarter - in three equal shares in each of the three remaining quarters of the current year;
• in the third quarter - two equal shares in each of the remaining two quarters of the current year;
• in the fourth quarter - the entire amount at once.

If the OS was purchased before the simplified tax system:

• previously the simplified tax system was used - expenses include the residual cost indicator on the last day of the year before the start of application of the simplified tax system according to tax data;
• previously, UTII was used - similarly, the residual value is taken into account as expenses, but according to accounting data.

Costs for fixed assets purchased before the simplified tax system are written off as expenses according to the following rules:

• SPI up to 3 l. - four equal shares for the first year of work;
• SPI from 3 to 15 l. - in the first year of operation - 50% of the cost (12.5% ​​each quarter), in the second year - 30% (7.5% for each quarter), in the third year - 20% (5% quarterly);
• SPI above 15 l. - in the first 10 years of operation of the operating system, 10% annually (2.5% every quarter).

Acceptance for registration of a computer worth less than 40,000

OS upon purchase:

1. Amounts to be paid under a purchase and sale agreement.
2. Customs duties - if the OS is purchased abroad.
3. Amounts under the construction contract.
4. The cost of consulting services directly related to the acquisition of this asset.
5. State duty.
6. The cost of the services of an intermediary, if one participated in the purchase and sale.
7. Other payments paid when purchasing an OS.

About taking into account transportation costs in this cost, read the article “Are transportation costs included in fixed assets?” Thus, the process of forming the cost of the OS is quite transparent and clear. In any case, it is important to take into account that fixed assets worth more than 40,000 rubles cannot be reflected in accounting as materials, even if this is provided for in the Accounting Policy. Therefore, fixed assets from 40,000 to 100,000 cannot be accounted for by the organization in account 10 “Materials”. At the same time, when we say “from 40,000,” we mean more than 40,000, since an object with an initial cost of exactly 40,000 rubles can still be taken into account as inventories. Therefore, accounting for expenses of property worth less than 40,000 rubles will be carried out in accordance with the procedure established for synthetic and analytical accounting of inventories. Fixed assets up to 100,000: tax accounting Fixed assets less than 100,000 rubles in tax accounting are not depreciable property (clause 1 of Article 256 of the Tax Code of the Russian Federation).

VAT offset

As a rule, the price of the purchased object includes VAT.
The company may not always accept it as a deduction. In some cases, the tax must also be attributed to the investment in the asset. When VAT is subject to offset:

1. If the fixed asset is planned to be used in operations subject to VAT;
2. There is an invoice - it is presented by the supplier, and the tax must be clearly highlighted in the tax bill indicating the rate;
3. Three years have not passed since the date of purchase.

Example: the receipt of a fixed asset occurs in the 1st quarter of 2018; you can claim VAT deduction no later than the 1st quarter of 2021.

If the asset requires installation work, then VAT is reimbursed no earlier than the quarter in which the equipment was accepted for installation on account 07. If the property does not require installation, then the deduction can be claimed no earlier than the quarter in which the cost of the fixed asset was recorded in debit 08 .

Example: an asset was purchased in the 1st quarter of 2021, the supplier’s price is reflected in the debit of account 08 in the 1st quarter of 2021. This means that VAT on the supplier’s price can be reimbursed in the 1st quarter by showing it in the declaration for this period.

When VAT cannot be refunded:

• If there is no invoice;
• If the object will be used entirely in non-VAT-taxable transactions.

Such tax must be shown as part of investments in assets - included in debit 08.

It is possible to use OS in both taxable and non-taxable transactions. Then you need to allocate the share of tax that falls on both types of transactions. In this case, part of the VAT will be refunded (attributable to taxable transactions, and part will be included in the cost of the fixed asset.

Commodity and materials up to 40,000 without VAT or with VAT

If 920 units were supplied during the month. materials, then the average cost per unit. materials will be 141.75 rubles. We restore VAT when switching to the simplified tax system. Total for the invoice - the sums of the numbers in columns No. 8, 9, 10, 12, 14 and 15 are summed up. VAT on advances issued - transactions The buyer has the right to take into account in deductions VAT on advances issued, transactions for which see in our example below Art. If, based on the results of the inventory, a shortage of inventory items or damage was discovered, then these items are written off from the balance sheet using a document.

Can I deduct this VAT (all) when providing some services or selling goods to the same LLC with VAT for the same amount, so as not to pay this tax to anyone. (without VAT). Line 104 “Including VAT” indicates the amount of VAT on inventory items in accordance with the data contained in the invoices issued by the supplier to the exporter (commissioner, attorney, agent). VAT in full was accepted for deduction. VAT charged to an organization when purchasing inventory items is deductible, but only if they are used in transactions recognized as subject to VAT (clause 2 of Article 171 of the Tax Code of the Russian Federation). An organization (general taxation regime) bought a laptop, the cost of which is 44,806.74 rubles, including VAT - 834.93 rubles, that is, its cost without VAT is less than 40,000 rubles. Such amounts can only relate to sales transactions carried out before 01/01/2021, provided that the VAT tax base before 01/01/2021 was determined by payment. My Customer, the Chelyabinsk State Drama Youth Theatre, requires an invoice and c/f without VAT, because it is included in the list of cultural heritage, according to Decree of the President of the Russian Federation No. 176 of February 20, 1995. Under the ringing abbreviation are hidden inventory items, without which no enterprise can operate normally.