Organization on the simplified tax system: how to reflect payment revenue

What is the difference between the taxation system simplified tax system 6% and simplified tax system 15%

The “simplified” options are indicated in Art. 346.14 Tax Code of the Russian Federation. In practice, they are usually called the simplified tax system “Income” and the simplified tax system “income minus expenses”. From now on we will call them “Income” and “Income minus expenses”.

The main difference is clear from the names. With the “Income” option, the tax base is all revenue received by the businessman. Its size is determined “by payment”, i.e. upon receipt of money from customers to the account or cash register. The basic tax rate in this case is 6%.

In addition, a feature of the simplified taxation system “Income” is tax deductions, which will be discussed in more detail below in a separate section.

For the “Revenue minus expenses” option, the base is the difference between revenue and expenses. At first glance, this version of the simplified taxation system resembles the income tax used under the “regular” taxation system (OSNO). But “simplified” in this case has two significant differences from OSNO.

1. Income and expenses are determined “by payment”.
2. The list of expenses is “closed”. This means that if any expense is not expressly indicated in Art. 346.16 of the Tax Code of the Russian Federation, then it will not reduce the tax base.

There are no deductions when using the “Income minus expenses” object, because all “allowed” expenses already reduce the taxable base.

The tax rate in this case is 15%

Reimbursement of legal expenses

An entrepreneur using the simplified tax system won a property dispute in court. The court decided to recover from the defendant in favor of the simplified lawyer the costs of paying a lawyer and the cost of paying state fees. Are sums of money received by an entrepreneur as compensation for legal expenses taken into account for the purposes of applying the simplified tax system?

When determining the object of taxation, the “simplified” must take into account income according to the standards established by paragraphs 1 and 2 of Art. 248 of the Tax Code (clause 1 of Article 346.15 of the Tax Code of the Russian Federation).

Income from sales is determined according to the rules of Art. 249 of the Tax Code of the Russian Federation. Non-operating income - according to the rules of Art. 250 Tax Code of the Russian Federation.

As stated in Art. 250 of the Tax Code of the Russian Federation, non-operating income, among other things, includes income in the form of fines, penalties and other sanctions for violation of contractual obligations, as well as amounts of compensation for losses or damages imposed by a court decision (clause 3 of Article 250 of the Tax Code of the Russian Federation). It follows from this that amounts received as compensation should be included in income.

How to choose a simplified tax system option based on the amount of expenses

So, a businessman has a choice - to pay 6% of all revenue or 15% of the difference between revenue and costs. To understand which simplified taxation system is more profitable, it is enough to solve a simple equation:

(H – W) x 0.15 = H x 0.06

where B is revenue, and C is costs

0.15 x H – 0.15 x W = 0.06 x H

(0.15 – 0.06) x H = 0.15 x W

0.09 x H = 0.15 x W

W = (0.09 / 0.15) x H = 0.6 x H

It turns out that if the planned expenses do not exceed 60% of the revenue, then the simplified taxation system “Income” is more profitable, and if they exceed it, then “Income minus expenses”.

Answers to common questions

Question: Is the cost of property that the company received through barter included in income under the simplified tax system?

Answer: Yes, it is necessary. In this case, income arises in a company under the simplified tax system, even if they receive other property as payment. In addition, when determining income, taxpayers using the simplified tax system must rely on the provisions of Article 249 of the Tax Code of the Russian Federation, which states that revenue includes receipts not only in monetary terms, but also in kind. That is, if a company receives property through barter, then its market value should be included in income subject to taxation.

Question: Will funds that were mistakenly credited to the current account and then returned to the counterparty be recognized as income under the simplified tax system?

Answer: If funds were received into the current account by mistake and they are returned to the payer, then they are not taken into account as income under the simplified tax system. These amounts should not be reflected in the Simplified Book of Income and Expenses. Incorrectly transferred funds are not income from sales or non-operating income, therefore they are not taken into account as income.

Example 1

Revenue is 100 thousand rubles. Then the tax under the simplified tax system “Income” will be equal to:

H1 = 100 x 6% = 6 thousand rubles.

If costs make up 50% of revenue, then the tax under the “Income minus expenses” option will be higher:

H2 = (100 – 100 x 50%) x 15% = 50 x 15% = 7.5 thousand rubles.

If costs amount to, for example, 70% of revenue, then the tax for “Income minus expenses” will already be lower than for “Income”

H2 = (100 – 100 x 70%) x 15% = 30 x 15% = 4.5 thousand rubles.

But not everything is so simple... We also need to take into account the impact of tax deductions.

What other income should be included in income under the simplified tax system?

• Remedies for the assignment of the right of claim under an assignment agreement (Letter of the Ministry of Finance of the Russian Federation dated October 30, 2017 No. 03-11-11/71183)
• All amounts received by the lessor, including its income and reimbursement of costs (Letter of the Ministry of Finance of the Russian Federation dated 08/04/2017 No. 03-11-11/49896)
• Compensation for demolished unauthorized construction (Letter of the Ministry of Finance of the Russian Federation dated February 17, 2017 N 03-11-06/2/9151)
• The cost of property received from the borrower as compensation (Letter of the Ministry of Finance of the Russian Federation dated June 28, 2016 No. 03-11-11/37751)
• Compensation for related expenses of a lawyer received from the customer (state duty, fee for obtaining information from the state register, cost of postal services, etc.) (Letter of the Ministry of Finance of the Russian Federation dated November 30, 2015 No. 03-11-06/2/69446)

Kontur.Elba will help you keep records of income and expenses, calculate the amount of fixed contributions and taxes under the simplified tax system and UTII, prepare reports and submit them via the Internet. Elba is ideal for entrepreneurs who do not want to spend money on a third-party accountant who does not bear responsibility. They want to run their own business, but they don’t have time to learn accounting terms and memorize the tax calendar.

What tax deductions are provided under the simplified tax system “Income”

The final tax amount under the simplified taxation system “Income” can be reduced by a number of types of costs (Article 346.21 of the Tax Code of the Russian Federation):

1. Mandatory insurance contributions from the wage fund.
2. Sick leave payments.
3. Payments under voluntary insurance contracts in favor of employees.
4. Trade fee.

The procedure for applying the deduction depends on the category of businessman and the type of expenses themselves.

List of income not taken into account under the simplified tax system

Income that is not taken into account when determining the object of taxation is given in Article 251 of the Tax Code. Here are some of them:

• property received in the form of collateral or deposit. However, if the seller withholds payment for the delivered goods from the deposit received, then the corresponding amounts should be included in the tax base according to the simplified tax system on the date of offset (withholding) of funds to pay off the debt for the sold goods (letter of the Ministry of Finance of Russia dated June 22, 2015 No. 03 -11-06/2/36071, Federal Tax Service of Russia dated December 30, 2014 No. GD-4-3/ [email protected] );
• property received as a contribution to the authorized capital or a contribution to a joint activity;
• amounts received by the intermediary when fulfilling obligations under a commission agreement, agency agreement or agency agreement (except for intermediary remuneration);
• money and property received under a credit agreement or loan agreement (including under an assignment agreement by a new creditor) in order to repay the principal debt;
• property received by the company as part of targeted financing. In this case, the company must keep separate records of income (expenses) received (produced) within the framework of targeted financing;
• capital investments of the tenant in the form of inseparable improvements to the leased property;
• interest on state and municipal securities subject to corporate income tax (clause 4 of article 284, clause 2 of article 346.11 of the Tax Code of the Russian Federation);
• interest on bank deposits received by individual entrepreneurs;
• income of the founders of trust management of mortgage coverage obtained on the basis of mortgage participation certificates;
• dividends. Note that dividends received by a “simplified” person are not taken into account when determining the maximum amount of income for applying the simplified tax system. This is due to the fact that income in the form of dividends, subject to income tax, is not recognized as income under the simplified tax system (clause 1.1 of article 346.15 of the Tax Code of the Russian Federation). This was indicated by the Russian Ministry of Finance in a letter dated August 25, 2014 No. 03-11-06/2/42282;
• income from activities subject to UTII.

EXAMPLE
In the fourth quarter of last year, Passiv LLC, being a UTII payer, was engaged in the provision of household services. This year the company is applying the simplified tax system. In payment for services provided last year, part of the funds was received this year. Since during the period of application of UTII, income from their sale received while working on the simplified tax system is not taken into account when determining the tax base according to the simplified tax system.

The list of “simplified” income also does not include positive exchange rate differences, since they simply do not arise. The fact is that with the cash method, revenue is considered to be exactly the amount that the buyer paid. At the time of shipment of goods (performance of work, provision of services), revenue is not reflected in tax accounting. The same is true with expenses - they cannot be more or less than the amount that the “simplified” person actually transferred to the partner.

How to take into account tax deductions when choosing the simplified tax system option

The trade tax is currently relevant only for Moscow. Therefore, most “users” of the simplified tax system (except for “micro” entrepreneurs without employees) can reduce the final tax amount by no more than 50%.

In other words, the rate under the simplified tax system “Income” in this case seems to be “reduced” from 6% to 3%.

If we substitute 3% instead of 6% in the equation discussed above, then it is easy to calculate that the “threshold” cost value will be equal to 80% of revenue.

In this case, the amount of deductions is important, or more precisely, its relationship with the amount of the “simplified” tax. If through deductions it is possible to completely “cover” half of the accrued tax, then the simplified taxation system “Income” will be beneficial until costs exceed 80% of revenue. If the amount of deductions is smaller, then “intermediate” options are possible in the cost share range from 60% to 80%.

Rule 1 – for sellers (performers)

On the date of transition to the use of the simplified tax system (for example, in January 2017), it is necessary to include in income the amounts received before 2021 in payment under contracts that will be executed after the transition to the use of the simplified tax system (subclause 1, clause 1, article 346.25 of the Tax Code of the Russian Federation) .

First of all, we are talking about the amounts of advances received from buyers, customers and other counterparties. When working on the general taxation system, income is not reflected on the date of receipt of advances (subclause 1, clause 1, article 251 of the Tax Code of the Russian Federation). It is recognized upon the sale of goods, performance of work, provision of services (clause 1 of Article 271 of the Tax Code of the Russian Federation). But when applying the simplified tax system, the cash method is used, and “tax” income is recognized upon receipt of money (clause 1 of article 346.17 of the Tax Code of the Russian Federation).

So it turns out: if as of December 31 the seller (executor) received an advance payment, but did not fulfill the contract, then he has not yet reflected the income. And in January he is already working on the simplified tax system, which means he must include last year’s advance in “simplified” income, regardless of whether he fulfills the contract in January or later.

In this case, the important question is what to do with VAT. After all, when receiving the advance, the organization was still working on the general system and paid tax to the budget (subclause 2, clause 1, article 167 of the Tax Code of the Russian Federation). The deduction of this VAT is usually declared upon execution of the contract - after the shipment of goods, performance of work, provision of services. But in this case, this happens next year - after the transition from the OSN to the simplified tax system, when the organization ceases to be a VAT payer and loses the right to deduction (clause 1, 8, article 171 of the Tax Code of the Russian Federation).

The Tax Code of the Russian Federation dictates the following. The amount of VAT paid on the advance received before the transition to the use of the simplified tax system must be returned to the counterparty in the last quarter before the transition to the use of the simplified tax system. For example, you can conclude an additional agreement with him to the contract on changing the price of goods (work, services) by the amount of tax. And, having returned the VAT to the counterparty, in the same quarter you can claim this tax as a deduction (clause 5 of Article 346.25 of the Tax Code of the Russian Federation).

Read also “How to take into account income under the simplified tax system”
EXAMPLE.
INCOME IN THE FORM OF ADVANCE DURING THE TRANSITION FROM OSN TO STS Let's assume that an organization (performer) received an advance in November 2016 for the provision of services in the amount of 236,000 rubles, including VAT - 36,000 rubles.
Services were provided in January 2021 - after the transition to the use of the simplified tax system. The accountant will make the following entries: in November 2021: DEBIT 51 CREDIT 62 subaccount “Settlements on advances received”
- 236,000 rubles.
– the receipt of the advance is reflected; DEBIT 62 subaccount “VAT on advances received” CREDIT 68 subaccount “Calculations for VAT”
- 36,000 rubles.
– VAT is charged on the advance payment to the budget. in December 2021: DEBIT 62 subaccount “Settlements on advances received” CREDIT 51
- 36,000 rubles.
– VAT is returned to the customer; DEBIT 68 subaccount “Calculations for VAT” CREDIT 62 subaccount “VAT on advances received”
- 36,000 rubles.
– accepted for deduction of VAT on the advance payment, returned to the customer. in January 2021: DEBIT 62 subaccount “Settlements for services rendered” CREDIT 90-1
- 200,000 rubles.
(RUB 236,000 – RUB 36,000) – revenue from the provision of services is reflected; DEBIT 62 subaccount “Settlements for advances received” CREDIT 62 subaccount “Settlements for services rendered”
- 200,000 rubles. – the amount of the advance is offset against payment for services rendered. And for tax purposes, the organization in January 2021 recognizes “simplified” income in the amount of 200,000 rubles.

Example 2

Revenue – 100 thousand rubles, tax under the simplified tax system “Income” without taking into account deductions is 6 thousand rubles. If the amount of deductions is greater than or equal to 3 thousand rubles, then the final amount of tax payable will be half less than the original:

H1 = 6 x 50% = 3 thousand rubles.

In this case, the simplified taxation system “Income minus expenses” becomes beneficial only if the costs are more than 80% of the revenue, for example

H2 = (100 – 100 x 90%) x 15% = 10 x 15% = 1.5 thousand rubles.

If the amount of deductions is less than half of the tax, for example, 2 thousand rubles, then the tax under the simplified tax system “Income” will be equal to

N1 = 6 – 2 = 4 thousand rubles.

Then the option “Revenue minus expenses” can be profitable even with a smaller share of costs in revenue

H2 = (100 – 100 x 75%) x 15% = 25 x 15% = 3.75 thousand rubles.

The benefits of using each of the objects, taking into account the businessman’s category and the share of costs, are shown in the table

As for individual entrepreneurs without employees and payers of trade tax, the taxation system of the simplified tax system “Income” can be beneficial for them at any ratio of revenue and costs, incl. and in case of losses.

The fact is that for these categories, the “Income” object allows you to “zero” the tax through deductions (of course, if their amount is sufficient for this). And the “Income minus expenses” object in any case does not make it possible to completely free yourself from payments to the budget. Even if a loss is incurred, the businessman is obliged to pay a minimum tax of 1% of the proceeds (clause 6 of Article 346.18 of the Tax Code of the Russian Federation)

What does non-operating income include?

Non-operating income includes those receipts that are not classified as income from sales, including:

• property received free of charge, work, services, property rights, except for those specified in Art. 251 Tax Code of the Russian Federation;
• penalties, fines received for violation by counterparties of the terms of the agreement when compensating for damage or loss;
• interest on loans provided by the company;
• materials, spare parts obtained during the dismantling/liquidation of buildings, equipment and other property of the company.

Non-operating income should also include unclaimed accounts payable, which are written off:

• due to the expiration of the limitation period (income is generated in the period when this period expires);
• in connection with the liquidation of the creditor (income is generated in the period when an entry about the liquidation of the company is made in the Unified State Register of Legal Entities).

Important! In income under the simplified tax system, unclaimed accounts payable are taken into account regardless of what taxation system the company was using when this debt was generated.

You do not need to include in your income:

• debts on taxes (duties), penalties (fines), which were written off or reduced by decision of the Government or by law;
• accounts payable for outstanding advances, which were written off (no tax is paid on these amounts during simplification, since income for advances received was already taken into account in the period when they were paid).

Important! The list of non-operating income is contained in Art. 250 of the Tax Code of the Russian Federation, however, this list is open, and therefore the tax base under the simplified tax system can be increased for other income not specified in this list.

How to address the risks associated with cost recognition

We must not forget that the simplified taxation system “Income minus expenses” is associated with more complex accounting and additional risks.

There is always a possibility that counterparties will not provide the necessary documents on time, or that the tax authorities will not accept certain expenses based on the results of the audit.

Therefore, if calculations show that the benefits from using both options are approximately the same, then it is better to choose the simplified taxation system “Income” in order to simplify accounting and reduce risks.

Accounting for VAT on purchased goods under the simplified tax system

VAT is accounted for separately, the write-off conditions are the same as for the goods themselves - the goods must be paid for and sold. If not all goods are sold, but only part of them, VAT is written off as expenses, calculated in proportion to the cost of the goods written off for sale.

Expenses for the purchase of goods under the simplified tax system

Expenses associated with the purchase of goods can be written off immediately upon payment. Such expenses are the costs of delivering goods from the supplier, the costs of storing them and maintaining them in good condition. On the other hand, such expenses can also be taken into account as part of material expenses. Then it will be possible to take them into account as expenses are paid off as debts are paid to suppliers.

Costs of selling goods under the simplified tax system

Such expenses include the costs of delivering goods to customers, costs of pre-sale preparation, packaging and other similar costs. Such expenses can be taken into account immediately after they are paid. With regard to transport costs for delivering goods to customers, the position of regulatory authorities is not clear.

The Ministry of Finance believes that the cost of goods passes to the buyer at the time of sale, the cost of subsequent delivery (delivery of someone else's property, according to the Ministry of Finance) can be taken into account in expenses only if the cost of such delivery is included in the sale price of the goods, or delivery costs are separately reimbursed by the buyer.

Typical accounting entries when selling goods at retail at sales prices

Typical wiring is shown in Table 1: (click to expand)

Rule 4 – for buyers (customers)

Amounts paid after the transition from the OSN to the simplified tax system are not taken into account as expenses, if such expenses were already taken into account before the transition - when working on the general taxation system (subclause 5, clause 1, article 346.25 of the Tax Code of the Russian Federation).

Example with goods – purchase and shipment to the buyer in 2021, and payment to the supplier in 2021.
In this case, there will be no problems with VAT, and there will be no need to restore the tax. EXAMPLE.
COSTS ON GOODS WHEN TRANSITIONING FROM OSN TO STS The organization in December 2021 purchased goods worth 177,000 rubles (including VAT 27,000 rubles) and sold them to the buyer for 236,000 rubles (including VAT 36,000 rubles .).
The goods were paid to the supplier in January 2021 - after the transition to the use of the simplified tax system with the object of taxation “income reduced by the amount of expenses”. In accordance with the accounting policy of the organization, when selling goods, they are assessed at the cost of each unit. The accountant will make entries: in December 2021 : DEBIT 41 CREDIT 60
- 150,000 rub.
(RUB 177,000 – RUB 27,000) – purchased goods are accepted for accounting; DEBIT 19 CREDIT 60
- 27,000 rub.
– reflected “input” VAT on goods; DEBIT 68 subaccount “Calculations for VAT” CREDIT 19
- 27,000 rub.
– “input” VAT on goods has been accepted for deduction; DEBIT 62 CREDIT 90-1
- 236,000 rubles.
– revenue from the sale of goods is reflected; DEBIT 90-2 CREDIT 41
- 150,000 rub.
– expenses for the purchase of goods are written off; DEBIT 90-3 CREDIT 68 subaccount “VAT calculations”
- 36,000 rubles.
– VAT is charged on proceeds from the sale of goods; DEBIT 51 CREDIT 62
- 236,000 rub.
– payment for goods has been received from the buyer. in January 2021: DEBIT 60 CREDIT 51
- 177,000 rubles. – goods have been paid to the supplier. For tax purposes, expenses for the fourth quarter of 2021 must include the actual cost of goods – 150,000 rubles. But the organization does not have any “simplified” expenses.

Read also: “The book of accounting for income and expenses under the simplified tax system will be adjusted”

Rule 3 – for buyers (customers)

Expenses for the acquisition of property, work, services, etc., incurred after the transition from the OSN to the simplified tax system with the object of taxation “income reduced by the amount of expenses” should be recognized (subclause 4, clause 1, article 346.25 of the Tax Code of the Russian Federation):

• on the date of expenses, if they were paid before the transition to the simplified tax system;
• on the date of payment of expenses, if they were paid after the transition to the simplified tax system.

Recognition of expenses on the date of implementation

The first example is with goods. If they were purchased and paid for in 2016, but not sold before the transition from the OSN to the simplified tax system, then for profit tax purposes such expenses are not taken into account. After all, when working on a general taxation system, the cost of goods is included in expenses only upon their sale (subclause 3, clause 1, article 268, paragraph 3, article 320 of the Tax Code of the Russian Federation). Moreover, according to the rules of the simplified tax system, expenses for the purchase of goods (less VAT) are recognized at the time of sale of these goods, if they are paid to the seller (subclause 23, clause 1, article 346.16, clause 2, subclause 2, clause 2, article 346.17 of the Tax Code RF, Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 06.29.2010 No. 808/10 in case No. A33-1659/2009, letters of the Ministry of Finance of Russia dated 10.29.2010 No. 03-11-09/95, dated 01.24.2011 No. 03-11-11/ 12). This means that when, at the time of the transition to the simplified tax system, the organization still has paid but not sold goods, their cost is included in expenses after the transition - on the date of sale of the goods to the buyer.

A similar situation arises when purchasing and paying for materials in 2021 (during the period of work on the general tax system) with their transfer to production in 2021 (after the transition to the use of the simplified tax system). In this case, in 2021, expenses for the purchase of materials will not be taken into account for profit tax purposes, since they are recognized upon the transfer of materials into production (subclause 1, clause 1, clause 2, article 254, clause 2, article 272 of the Tax Code RF). And according to the “simplified” rules, material expenses are taken into account after they are paid (subclause 5, clause 1, article 346.16, subclause 1, clause 2, article 346.17 of the Tax Code of the Russian Federation). This means that at the time of transition to the simplified tax system, the condition for recognizing expenses is fulfilled (they are paid), and the date of their implementation is the date of transition (letter of the Ministry of Finance of Russia dated October 30, 2009 No. 03-11-06/2/233).

Read also “When you do not need to restore VAT when switching to the simplified tax system”

note

There is an explanation from the Russian Ministry of Finance, according to which such advances are not subject to VAT at all (letter dated December 25, 2009 No. 03-11-06/2/266). But this is a dangerous position. The tax office may charge additional tax, but it will not be possible to accept it as a deduction, since the organization will have nothing to return to the buyer (customer).

A separate question is what to do with the “input” VAT accepted for deduction before the transition from the OSN to the simplified tax system on property, work, services, and intangible assets that continue to be used. After all, according to the general rule, “simplified” people are not considered VAT taxpayers (clause 2 of Article 346.11 of the Tax Code of the Russian Federation).

The Tax Code of the Russian Federation states that “input” VAT should be restored in the quarter preceding the transition to the use of the simplified tax system (subclause 2, clause 3, article 170 of the Tax Code of the Russian Federation).
This amount must be included in other expenses for profit tax purposes in the quarter preceding the transition to the use of the simplified tax system (subparagraph 2, paragraph 3, article 170, subparagraph 1, paragraph 1, article 264, subparagraph 1, paragraph 7, article 272 , paragraph 1 of Article 285 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated April 1, 2010 No. 03-03-06/1/205, dated December 7, 2007 No. 03-07-11/617, dated April 24, 2007 No. 03-11- 05/78, Federal Tax Service of Russia for Moscow dated December 24, 2009 No. 16-15/136335). EXAMPLE.
COSTS ON GOODS WHEN TRANSITIONING FROM OSN TO STS A trading organization purchased and paid for goods in November 2016 worth 177,000 rubles (including VAT 27,000 rubles), and sold them in January 2021 for 230,000 rubles (excluding VAT) – after the transition to the use of the simplified tax system with the object of taxation “income reduced by the amount of expenses”. In accordance with the accounting policy of the organization, when selling goods, they are assessed at the cost of each unit. The accountant will make entries:
in November 2021: DEBIT 41 CREDIT 60
- 150 000 rub.
(RUB 177,000 – RUB 27,000) – purchased goods are accepted for accounting; DEBIT 19 CREDIT 60
- 27,000 rub.
– reflected “input” VAT on goods; DEBIT 68 subaccount “Calculations for VAT” CREDIT 19
- 27,000 rub.
– “input” VAT on goods has been accepted for deduction; DEBIT 60 CREDIT 51
- 177,000 rub.
– goods have been paid to the supplier. in December 2021: DEBIT 19 CREDIT 68 subaccount “VAT calculations”
- 27,000 rubles.
– “input” VAT on goods has been restored in connection with the transition to the simplified tax system; DEBIT 44 (91-2)* CREDIT 19
- 27,000 rub.
– restored VAT is included in expenses. in January 2021: DEBIT 62 CREDIT 90-1
- 230,000 rubles.
– revenue from the sale of goods is reflected; DEBIT 90-2 CREDIT 41
- 150,000 rub.
– expenses for the purchase of goods are written off; DEBIT 51 CREDIT 62
- 230,000 rub.
– payment for goods has been received from the buyer. For tax purposes, VAT in the amount of 27,000 rubles must be included in the “profitable” expenses of the fourth quarter of 2021, and 150,000 rubles should be taken into account in the “simplified” expenses of the first quarter of 2021 (as of the date of sale of goods) . EXAMPLE.
COSTS ON MATERIALS DURING THE TRANSITION FROM OSN TO STS The production organization purchased and paid for materials worth 177,000 rubles (including VAT 27,000 rubles) in November 2016, and transferred half of these materials to production in January 2017 - after the transition to application of the simplified tax system with the object of taxation “income reduced by the amount of expenses.” The accountant will make the following entries:
in November 2021: DEBIT 10 CREDIT 60
- 150,000 rubles.
(RUB 177,000 – RUB 27,000). – materials are accepted for accounting; DEBIT 19 CREDIT 60
- 27,000 rub.
– reflects the “input” VAT on materials; DEBIT 68 subaccount “Calculations for VAT” CREDIT 19
- 27,000 rub.
– “input” VAT on materials has been accepted for deduction; DEBIT 60 CREDIT 51
- 177,000 rub.
– materials have been paid to the supplier. in December 2021: DEBIT 19 CREDIT 68 subaccount “VAT calculations”
- 27,000 rubles.
– the “input” VAT on materials has been restored in connection with the transition to the simplified tax system; DEBIT 91-2 CREDIT 19
- 27,000 rub.
– restored VAT is included in expenses. in January 2021: DEBIT 20 CREDIT 10
- 75,000 rubles. (RUB 150,000: 2) – materials were transferred to production. For tax purposes, VAT in the amount of 27,000 rubles must be included in the “profitable” expenses of the fourth quarter of 2021, and 150,000 rubles must be taken into account in the “simplified” expenses of the first quarter.

Recognition of expenses on the date of payment

It is necessary to recognize expenses on the date of their payment (after the transition from the OSN to the simplified tax system), for example, if goods were purchased in 2021 and paid to the supplier in 2021, after the sale to the buyer.
In such a situation, the “input” VAT also needs to be restored. EXAMPLE.
COSTS ON GOODS WHEN TRANSITIONING FROM OSN TO STS A trading organization purchased in November 2021 a batch of goods of 1000 units in the amount of 147,500 rubles (including VAT 22,500 rubles). From January 2021, it switched to using the simplified tax system with the object taxation "income reduced by the amount of expenses."
In January, all goods were paid to the supplier and 700 units of goods were sold for 130,000 rubles. (without VAT). Payment from the buyer was received in February. In accordance with the accounting policy of the organization, when selling goods, they are assessed at the cost of each unit. The accountant will make the following entries: in November 2021: DEBIT 41 CREDIT 60
- 125,000 rubles.
(RUB 147,500 – RUB 22,500) – purchased goods are accepted for accounting; DEBIT 19 CREDIT 60
- 22,500 rub.
– reflected “input” VAT on goods; DEBIT 68 subaccount “Calculations for VAT” CREDIT 19
- 22,500 rub.
– “input” VAT on goods has been accepted for deduction; in December 2021: DEBIT 19 CREDIT 68 subaccount “VAT calculations”
- 22,500 rubles.
– “input” VAT on goods has been restored in connection with the transition to the simplified tax system; DEBIT 44 (91-2) CREDIT 19
- 22,500 rub.
– restored VAT is included in expenses. in January 2021: DEBIT 60 CREDIT 51
- 147,500 rubles.
– goods have been paid to the supplier; DEBIT 62 CREDIT 90-1
- 130,000 rubles.
– revenue from the sale of goods is reflected; DEBIT 90-2 CREDIT 41
- 87,500 rub.
(RUB 125,000: 1000 × 700) – expenses for the purchase of goods are written off. in February 2021: DEBIT 51 CREDIT 62
- 130,000 rubles. – payment for goods has been received from the buyer. For tax purposes, VAT in the amount of 22,500 rubles must be included in the “profitable” expenses of the fourth quarter of 2021, and 87,500 rubles must be taken into account in the “simplified” expenses of the first quarter.