Recognition of expenses in the simplified tax system 15 for products and purchased goods

What is the simplified tax system “income minus expenses” in 2021?

The simplified taxation system has two varieties, which differ from each other in the procedure for determining the tax base, as well as in the current rates. Let's consider, using the simplified tax system as an example, income reduced by expenses.

The use of this system is regulated by the Tax Code of the Russian Federation, as well as by regional legislation. The use of the simplified tax system assumes that the taxpayer, instead of several taxes, calculates a single tax.

The basis for calculation is the receipts that accrue to the subject’s current account or to the cash desk. The law allows you to reduce revenue received by expenses actually incurred.

At the same time, there is a closed list of them, which is enshrined in the Tax Code of the Russian Federation. There is also a requirement that establishes the need to confirm these costs with documents, and at the time the expense is recognized in the tax base, they must be paid.

Performance indicators are recorded in the ledger of expenses and income, where both income and expenses of the company must be reflected. Based on it, tax reporting is prepared once a year.

Important! During the year, the taxpayer must calculate advance tax payments and transfer these amounts to the budget within the established time frame. The system is available for both individual entrepreneurs and companies.

What is the simplified tax system “income minus expenses”

The simplified taxation system is one of the tax regimes that LLCs and entrepreneurs can apply.
There are two types of “simplified”: simplified tax system with the object “income” and simplified tax system with the object “income minus expenses”. A company or individual entrepreneur has the right to choose any of them. With a simplified system with the object “income minus expenses”, the single tax is generally equal to revenue reduced by costs and multiplied by a rate of 15% (read more about this in the article “Simplified taxation system for individual entrepreneurs: why it is beneficial and how to use it” ). If income and (or) the number of personnel during the year exceeded the specified limits, the rate is 20%.

Keep a book of income records, submit all reports according to the simplified tax system (for new individual entrepreneurs - a year free of charge)

IMPORTANT. Regions have the right to reduce rates for certain categories of taxpayers. In 2021, rates for certain types of activities have been reduced in more than 80 constituent entities of the Russian Federation. You can find out what value applies in a particular region at your tax office.

Conditions for applying the simplified tax system in 2021 for LLCs and individual entrepreneurs

To be able to apply the simplified taxation system, the taxpayer must meet certain requirements.

These include:

• The number of personnel involved under contracts should not exceed 100 people.
• Subjects whose balance sheet value of fixed assets does not exceed 150 million rubles can switch to the simplified tax system. For individual entrepreneurs, this criterion may not be met.
• It is not possible to switch to the simplified tax system for companies whose participation share of other legal entities is more than 25%. This rule also applies to the founders of companies that own all shares of the company and are non-profit organizations or organizations of people with disabilities.
• A company that submits an application to switch to a simplified system cannot have either branches or representative offices.
• To be able to apply the simplified system, it is necessary to comply with the criterion of the amount of income received during the year. Thus, the Tax Code of the Russian Federation determines that it is possible to switch to a simplified tax system if the company’s income for 9 months does not exceed 112.50 million rubles. In addition, the simplified person’s annual income should not exceed 150 million rubles.

If at least one of these criteria is violated, the business entity cannot apply the simplified tax system. Within the established time frame, he must notify the tax authority about this and switch to OSNO.

Important! In addition, this taxation system cannot be combined with Unified Agricultural Tax and OSNO in several areas of activity simultaneously. The taxpayer must choose one of them.

Tax rate

Tax regulations determine that the rate of a single mandatory payment on a simplified basis is 15%. This is the maximum tax amount for the simplified tax system on income minus expenses. Therefore, this regime is often also called “STS 15%”.

Regional authorities have the right to develop their own legislative acts, which, depending on the characteristics of the territories included in the constituent entity of the federation, as well as the nature of economic activity, can accept differentiated rates from 0% to 15%. At the same time, rates may apply to all simplified workers and those engaged in certain types of activities.

Preferential rates in force in some regions for simplifiers, for whom the base is defined as the subtraction of expenses from income:

The expense has been paid and confirmed by documents

Expenses are confirmed by the following documents:

• cash receipt,
• BSO,
• payment order,
• invoice,
• record of acceptance,
• contract, receipt and others.

The documents should make it clear what you paid for and how much. It is also important to confirm receipt of goods, completion of work or provision of services. If we are talking about purchasing material in a store, then a cash receipt is sufficient if the product, price, selling organization and amount are indicated there. If we are talking about a service from an organization, then a payment document is needed - for example, a payment order, as well as an act of acceptance of the service. The last requirement is not explicitly stated in the Tax Code of the Russian Federation, but follows from the position of the Ministry of Finance - for example, letter dated December 12, 2008 No. 03-11-04/2/195, which states that advances paid cannot be counted as expenses.

If you pay not in money, but, for example, by barter or with a bill of exchange, then such payment must also be confirmed by a document: an act of offset, an act of acceptance and transfer of a bill of exchange, etc.

Thus, expenses are taken into account as of their latest date:

• the date when you received the goods, work or service - look in the act or invoice.
• the date you paid for the goods, work or service.

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In what case is the simplified tax system of 15% more profitable than the simplified tax system of 6%?

Many business entities have to face the need to make a choice between the 15% simplified tax system and the 6% simplified tax system.

The profitability of the system should not be judged by tax rates. So, in the first case, the base where income is reduced by expenses incurred is subject to taxation. In the second case, the base with full income is taken into account for calculation.

Therefore, when determining profitability, it is necessary to take into account the amount of expenses incurred by the entity for carrying out activities that are taken into account.

Attention! Practice shows that the 15% simplified tax system is more profitable if the share of expenses in the company’s revenue is more than 60%. Therefore, it is recommended to choose the 6% simplified tax system in cases where the company incurs minor expenses for its activities.

In addition, when calculating the simplified tax system of 6%, you can reduce the amount of the single tax by paid contributions for employees to the Pension Fund and compulsory medical insurance, as well as by the amount of the listed fixed payments of individual entrepreneurs for themselves. In this case, the share of expenses at which the simplified tax system of 15% is beneficial is over 70%.

Let's take a closer look at an example.

Comparative analysis of simplified taxation system 6% and simplified taxation system 15% (Expenses 65%)

Comparative analysis of simplified taxation system 6% and simplified taxation system 15% (Expenses 91%)

The considered example shows that in the first case it is beneficial for a business entity to use the simplified tax system of 6%, and in the second case - the simplified tax system of 15%. But you need to make a decision about using one or another system individually, considering your own data when making calculations.

The procedure for switching to the simplified tax system in 2020

The law establishes several opportunities to start using the simplified tax system “Income Expense”.

When registering a business

If a business entity submits documents for state registration of an LLC or opens an individual entrepreneur, he can, along with a package of papers, fill out an application for the transition to the simplified tax system in form 26.2-1. In this situation, when receiving papers with registration data, he also receives a notification about the transition to a simplified system.

In addition, the law makes it possible to make such a transition within 30 days from the date of registration of the business entity.

Transition from other modes

The Tax Code specifies the possibility of making a transition to a simplified tax system when a different tax system is used.

However, such a step can only be taken from January 1 of next year. To start applying the simplified tax system, you must submit an application in the established format to the tax office before December 31 of this year. At the same time, this form must contain the criteria for the right to apply the simplified tax system. They are calculated on October 1 of this year.

To start applying the simplified tax system in 2021, it is necessary that the income of a business entity for 9 months of 2021 should not exceed 112.5 million rubles.

There is no other procedure for changing the tax system in the Tax Code.

Changing the regime within the simplified tax system

The Tax Code makes it possible, at the request of a business entity, to change one system to another within the simplified tax system, i.e., switch from “Income” to “Income expenses” and back. To take this step, you must submit an application in the prescribed format before December 31 of the current year. The application of the new system will begin on January 1 of the new year.

Income and expenses according to the simplified tax system 15%

Income

The following cash receipts are recognized as income:

• Income from the sale specified in Art. 249 Tax Code of the Russian Federation;
• Non-operating income included in Art. 250 Tax Code of the Russian Federation;

Income in foreign currency is subject to recalculation on the day of receipt at the current exchange rate. Income in kind - at market prices.

The following must be removed from the income list:

• Income specified in Art. 251 Tax Code of the Russian Federation;
• Income of foreign companies for which the simplified taxation system payer pays income tax;
• Dividends received;
• Income from actions with securities.

Attention! The day of receipt of income is considered to be the day it is received into a bank account or cash register.

Expenses

The list of expenses that can be included in the base when calculating tax is strictly specified in paragraph 1 of Art. 346.16 Tax Code of the Russian Federation. This list is closed and cannot be expanded. Therefore, if the expense incurred is not on the specified list, then it cannot be entered into the database.

All expenses can be entered into the database only after they have actually been paid.

In addition, they must also meet certain requirements:

• Be economically justified;
• Be confirmed by primary documents;
• Used for the main activity.

There is also a list of expenses that definitely cannot be included in the database, this includes:

• Costs for installing an advertising structure;
• Write-off of debts that are impossible to collect;
• Fines, penalties and other payments due to violation of obligations;
• Payment for personnel services provided by third parties;
• SOUT services;
• Costs for purchasing bottled water (for coolers);
• Subscription to printed publications;
• expenses for cleaning areas from snow and ice
• And much more.

Special procedure for recognition under the simplified tax system for certain types of expenses

Cost accounting for purchased goods

You can accept such expenses to reduce the tax base if you simultaneously (!) meet the following conditions:

1. Pay them
2. Sell ​​some or all purchased items

As you can see, expenses for goods are accepted only for the part of goods sold! If you bought a batch of goods, but did not sell them, then such expenses will never go to KUDiR. If in doubt, look at the very first picture in the article (or better yet, download it to your computer as a reminder).

Acceptance of costs for production materials

If you think that it is necessary to write off materials for production, produce products, and then sell them, then you are mistaken. To recognize expenses for purchased production materials, they only need to be capitalized and paid. Thus, the conditions are as follows:

1. Receive materials from the supplier
2. Pay the supplier

There is no need to generate any invoice requirements or production reports for the shift here.

Conditions for accounting for fixed assets expenses in the simplified tax system 15

Firstly, do not forget that starting from 2021, fixed assets include only equipment (as well as land, vehicles, buildings and structures) worth more than 100 thousand rubles. That's right, a reminder!

To accept expenses on a fixed asset in the simplified tax system, the following conditions must be met:

1. The fixed asset must be paid
2. It needs to be put into operation

I didn’t write about capitalization here, but this is already clear - you won’t be able to take into account what you haven’t received yet.

You must take into account the cost of the acquired fixed asset during the tax period (year) in equal parts according to reporting periods (that is, quarterly). Don’t forget that you can start accounting for operating system expenses from the period in which one of the following conditions was last met:

• Payment of fixed assets
• Putting it into operation

Procedure for calculating and paying tax

Deadlines for payment of the simplified tax system Income minus expenses

Tax transfers must be made at the end of each quarter in the form of advance amounts. Further, when the calendar year ends, the full payment is calculated, after which the difference between it and the advances already transferred is paid.

When calculating, it is also necessary to calculate the minimum tax in order to determine which payment will ultimately have to be transferred.

The dates when advance payments are made are fixed in the Tax Code. It says that the transfer must be made before the 25th day of the month following the end of the quarter.

This means that the payment days are as follows:

• For the 1st quarter - until April 25;
• Six months before July 25;
• 9 months before October 25th.

Important! The day by which the final tax payment must be made differs for companies and entrepreneurs. Firms must do this by March 31, and individual entrepreneurs by April 30. In case of violation of deadlines, fines will be imposed on the business entity.

Where is the tax paid, KBK

The tax must be transferred to the Federal Tax Service at the place of residence of the entrepreneur or location of the company.

There are three KBK simplified tax codes for income minus expenses:

From 2021, the BCC for the main tax and the minimum tax has been combined. This makes it possible to offset if necessary without the intervention of the business entity itself.

Results

To recognize the cost of purchased goods as expenses under the simplified tax system, several conditions must be met: the organization applies the taxation object “income minus expenses”, the goods are paid to the supplier and sold to the buyer.
If these conditions are met, the cost of purchased goods sold is determined by one of the methods specified in the organization’s accounting policies. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Minimum tax according to the simplified tax system – 1%

The Tax Code determines that if a business entity is on the “Income minus expenses” system, and at the end of the year it received an insignificant profit or even a loss, then in any case it will have to pay a certain amount of tax. This payment was called the “Minimum Tax”. Its rate is equal to 1% of all income received by a business entity during the tax period.

The minimum payment is calculated only after the end of the calendar year. After a year has passed, the subject has calculated all income received and expenses incurred, and also calculated the tax using the standard algorithm, he also needs to calculate the minimum tax. After this, the two obtained indicators are compared.

If the amount of the minimum tax turns out to be greater than that received according to the general rules, then it is the minimum that must be transferred to the budget. And if the regular tax is higher, then it is paid.

Attention! If at the end of the year it is necessary to transfer the minimum tax, then previously a business entity had to send a letter to its tax office with a request to offset previously transferred advance payments against the minimum payment. Now there is no need for this, the Federal Tax Service itself takes the necessary actions after receiving the declaration.

Tax calculation example

Standard calculation case

Gvozdika LLC received the following performance indicators during 2021:

Let's calculate the amounts of advance payments:

• Based on the results of the 1st quarter: (128,000-71,000) x 15% = 8,550 rubles.
• Based on the results of the 2nd quarter: (166000-102000)x15%=9600 rub.
• Based on the results of the 3rd quarter: (191000-121000)x15%=10500 rub.

The final amount of tax payable at the end of the year: (128000+166000+191000+206000)-(71000+102000+121000+155000)=691000-449000=242000x15%=36300 rubles.

For comparison, let’s determine the amount of the minimum tax: 691,000 x 1% = 6,910 rubles.

The amount of the minimum tax is less, which means it will be necessary to pay a tax determined on a general basis to the budget.

Advance payments transferred during the year: 8550+9600+10500=28650 rubles.

This means that at the end of the year you need to pay extra: 36300-28650 = 7650 rubles in tax.

Example of calculation with payment of 1%

Romashka LLC received the following performance indicators during 2021:

Let's calculate the amounts of advance payments:

• Based on the results of the 1st quarter: (135,000-125,000) x 15% = 1,500 rubles.
• Based on the results of the 2nd quarter: (185000-180000)x15%=750 rubles.
• Based on the results of the 3rd quarter: (108000-100000)x15%=1200 rubles.

The final amount of tax payable at the end of the year: (135000+185000+108000+178000)-(125000+180000+100000+175000)=606000-580000=26000x15%=3900 rubles.

For comparison, let’s determine the amount of the minimum tax: 606000x1%=6060 rubles.

The minimum tax is larger, which means it will need to be transferred to the budget.

Advance payments transferred during the year: 1500+750+1200=3450 rubles.

This means that at the end of the year you need to pay extra: 6060-3450 = 2610 rubles in tax.

How to calculate tax with a simplified tax system of 15%?

The difference between income and expenses is the taxable base under the simplified tax system. It is determined by the cumulative total from January 1 to December 31 of the current year, then the calculation starts from scratch.

The single tax under a simplified system with the object “income minus expenses” is equal to the base multiplied by the rate. It is equal to:

- if income (calculated on an accrual basis from the beginning of the year) did not exceed 150 million rubles, and the average number of personnel did not exceed 100 people, the rate is 15%.;

- if exceeded, then starting from the quarter in which the excess occurred, you need to apply a rate of 20% (see “How the simplified tax system will change in 2021: read the latest amendments to the Tax Code”).

The amount of the simplified tax system (USN) of 15% (or 20%) is calculated at the end of the year. Before the end of the year, advance payments must be made based on the results of the first quarter, half a year and nine months. The amount of the advance payment is found in the same way as the amount of the tax itself. When transferring, previous advance payments accrued for this year are taken into account.

Also, at the end of the year, you need to calculate the so-called minimum tax. It is equal to the income received during the year multiplied by 1%. Then you need to compare two figures: the simplified tax system is 15% and the minimum. The larger amount should be paid to the budget. When transferring money, advance payments for the current year are taken into account.

An example of calculating the simplified tax system “income minus expenses”

Silva LLC is engaged in consulting in the Moscow region. In this region, for this type of activity, the simplified tax rate with the object “income minus expenses” is set at 15%.

First quarter

In the first quarter of 2021, the income of Silva LLC amounted to 400,000 rubles, and expenses - 310,000 rubles.

The advance payment under the simplified tax system of 15% for the first quarter is equal to 13,500 rubles. ((RUB 400,000 – RUB 310,000) × 15%).

Half year

In the second quarter of 2021, the income of Silva LLC amounted to 500,000 rubles, and expenses - 430,000 rubles.

The advance payment for six months is 24,000 rubles. ((RUB 400,000 + RUB 500,000) – (RUB 310,000 + RUB 430,000) × 15%).

Silva LLC transferred 10,500 rubles to the budget. (RUB 24,000 – RUB 13,500).

Nine month

In the third quarter of 2021, the income of Silva LLC amounted to 480,000 rubles, and expenses - 390,000 rubles.

The advance payment for nine months is equal to 37,500 rubles ((400,000 rubles + 500,000 rubles + 480,000 rubles) – (310,000 rubles + 430,000 rubles + 390,000 rubles) × 15%).

Silva LLC transferred 13,500 rubles to the budget (37,500 rubles – 10,500 rubles – 13,500 rubles).

Year

In the fourth quarter of 2021, the income of Silva LLC amounted to 150,000 rubles, and expenses - 100,000 rubles.

The single tax for 2021 is equal to 45,000 rubles ((400,000 rubles + 500,000 rubles + 480,000 rubles + 150,000 rubles) – (310,000 rubles + 430,000 rubles + 390,000 rubles + 100 000 rub.) × 15%).

The amount of the minimum tax is 15,300 rubles ((400,000 rubles + 500,000 rubles + 480,000 rubles + 150,000 rubles) × 1%).

The accountant found that the simplified tax system of 15% (RUB 45,000) is more than the minimum tax (RUB 15,300). Taking into account advance payments, Silva LLC transferred the amount of 7,500 rubles to the budget. (45,000 rub. – 13,500 rub. – 10,500 rub. – 13,500 rub.).

Reporting to the simplified tax system

The main report that is submitted under the simplified system is a single declaration under the simplified tax system. It must be sent to the Federal Tax Service once, before March 31 of the year following the reporting year. The deadline may be moved to the next working day if it falls on a weekend.

In addition, there are also salary reports, as well as optional tax reports. The latter are submitted only if there is an object for tax calculation on them.

The complete list of required reports is as follows:

• Declaration of the single tax of the simplified tax system;
• Reports in 2-NDFL format for each employee for the year;
• Report in 6-NDFL format quarterly;
• VAT declaration (if the tax was indicated in the shipping documents);
• Declarations on land and transport taxes (if there are objects of taxation);
• Payment of insurance premiums once a quarter;
• Mandatory reports to the Pension Fund for employees - SZV-M and SZV-STAZH;
• Reporting to social security 4-FSS;
• Average number of employees;
• Reporting to statistics (mandatory forms and by sample);

Attention! Firms are required to submit a complete set of financial statements. At the same time, small organizations have the right to compile them in a simplified form.

What reports need to be submitted to the simplified tax system 15%

For LLCs on the simplified tax system of 15 percent, a single tax replaces VAT, income and property taxes, for individual entrepreneurs on the simplified tax system of 15 percent - VAT, personal income tax and property tax. Entrepreneurs and organizations using this taxation system submit to the Federal Tax Service a single declaration under the simplified tax system, as well as other reports depending on the specifics of the business.

Individual entrepreneurs and LLCs on the simplified tax system of 15% with employees additionally prepare:

• 2-NDFL reports for each employee for the year - for the Federal Tax Service;
• quarterly calculation of insurance premiums - for the Federal Tax Service;
• reports SZV-M and SZV-TD monthly, SZV-STAZH once a year - for the Pension Fund of Russia;
• 4-FSS reports quarterly - for the FSS;
• report on the average number of employees for the year - for the Federal Tax Service;
• calculation according to form 6-NDFL for the year - for the Federal Tax Service.

If VAT is indicated in the shipping documents, you must submit a VAT return.

If the property has land plots or vehicles that are used in business activities, declarations on land and transport taxes.

Individual entrepreneurs and organizations also submit reports to statistics. Their list depends on the type of statistical surveillance, type of activity and legal form. To find out what you need to turn in, use .

There are several ways to submit an annual return under the simplified tax system to the tax authority: either by proxy at the Federal Tax Service branch, through the official website of the department, by registered mail or through your client bank.

Finguru specialists prepare all these reports themselves and submit them electronically - you only need to send scans or photos of the required documents on time.

Find out how much accounting will cost for an LLC using the simplified tax system of 15%

Loss of the right to apply the simplified tax system

The Tax Code contains a list of criteria that every business entity that determines tax on a simplified system must comply with.

However, during the activity the following violations may occur:

• Revenue receipts since the beginning of this year are more than 120 million rubles;
• The book value of all fixed assets exceeded 150 million rubles;
• The owners of the organization include other companies, and they own a share of more than 25% of the total capital;
• The average number of employees exceeded 100 workers.

If at least one of these violations occurs, the business entity is obliged to independently begin to use the general tax regime. At the same time, the responsibility for monitoring compliance with this indicator lies entirely with the business entity itself.

As soon as the taxpayer has discovered that he has lost the opportunity to continue to apply the simplified tax system, he needs to do:

• Submit to the Federal Tax Service, to which it belongs, a special notification of the loss of the right to the simplified tax system. This must be done before the 15th day of the month, after the quarter of loss of such rights.
• Send a declaration according to the simplified tax system to the authority. This must be completed by the 25th day of the month following the quarter of loss of eligibility.
• Independently calculate and transfer all taxes that a business entity would have to pay on the general system for all months of the current year when the simplified tax system was used. This must be done before the 25th day of the month, which follows the quarter of loss of rights.