What is not included in the expenses according to the usn. What expenses cannot be taken into account when settling. simplified tax system with the object “income minus expenses”. How to include Internet access fees into your expenses

Under the simplified tax system, the tax rate depends on the object of taxation. And using a simplified object “income minus expenses”, you can take into account expenses, the composition of which is limited. See this article for all the details.

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simplified tax system income minus expenses 2019: what is important to know

1. The directory is available when a simplified taxation system is installed in your Personal Account/Details.

1. The amounts reflected in the reference book by default are not subject to change. To add your own type of income or expense, click the “Add” button » . In the window that opens, specify:

• account/sub-account number that will be used when creating the transaction;
• section of the Book of Income and Expenses, which will reflect the transaction with the selected type of income/expenses;
• Contents of operation;
• analytics, if provided.

1. The added amount can be changed by clicking the “Change” button » .

Recognition of expenses under “simplification”

Any expenses taken into account under the simplified tax system must be justified, confirmed by the “primary” and paid, and the purpose of such expenses must necessarily be entrepreneurial activity, that is, making a profit.

When working on a simplified income-expenditure basis, costs are recognized in most cases using the cash method.

The date of payment is considered to be the receipt of funds to the company or entrepreneur in cash, to a bank account or in another way. Also, payment is considered to be a mutual settlement with the counterparty, as a result of which the debt to him is reduced. If a “simplified” person pays in foreign currency, for example, when settling with a foreign organization - a foreign exchange non-resident of Russia, then such costs during the “simplified” need to be converted into rubles. The paid currency is recalculated at the Bank of Russia exchange rate on the date of recognition of costs.

For more information about the moments of cost recognition when calculating the simplified tax system, income minus expenses for 2019, see Table 5.

Table 5. Recognition of expenses

Current KBK simplified tax system income minus expenses

In most cases, firms and entrepreneurs must make tax payments in Russia in non-cash form. To make a non-cash payment, you must submit a correctly completed payment order to the bank.

The procedure for filling out a payment order is established by the Bank of Russia and is mandatory for taxpayers. Considering that this document contains more than 20 details, it is now easier to prepare it automatically - for example, in the BukhSoft program.

You can check the KBK codes that are entered in field 104 of the payment order using Table 6.

Table 6. KBK USN income minus expenses

Example 5

Symbol LLC was five days late with its annual payment, and therefore had to pay a penalty. The accountant indicated the following codes in the payments: for the amount of tax - KBK 18210501021011000110, for the amount of penalties - KBK 18210501021012100110.

Step 1. Make tax advances throughout the year.

Amounts paid in advance are counted towards the final payment amount at the end of the reporting year.

Step 2. Submit a declaration.

Step 3. Make payment at the end of the year.

The deadlines for transfers for firms and entrepreneurs coincide with the deadlines for submitting declarations.

Restrictions on working in simplified language

When working on a simplified basis, taxes are imposed either on income or on income minus expenses - at different tax rates. One of two taxation options is chosen at will by firms and entrepreneurs whose performance indicators fall within the limits established by the Tax Code for a simplified taxation regime. These are restrictions on:

• share of participation of other companies in the authorized capital of the simplified company;
• the type of activity the organization conducts;
• the number of employees (it cannot exceed a certain value);
• the cost of fixed assets (it is limited by law);
• the amount of income received.

Example 6

On April 23, the sole owner of Symbol LLC, N.I. Krapivina, sold a 30 percent stake in the authorized capital of Symbol, which operates on a simplified basis, to the Monolit company. After which, on October 23 of the same year, Monolit resold this 30 percent stake to an independent individual.

In this case, during the year the requirement for a minimum share of participation to apply the “simplified tax” was violated. And although at the end of the year 100 percent authorized capital“Symbol” is owned by individuals, however, “Symbol” has not been able to work on the simplified tax system since the beginning of the 2nd quarter.

Among the business entities for which “simplified taxation” is prohibited are:

• companies with branches;
• organizations and individual entrepreneurs - manufacturers of excisable products;
• gambling organizers;
• notaries;
• microfinance structures
• firms and entrepreneurs on the Unified Agricultural Tax, etc.

In 2019, the limits that prevent you from working on a simplified basis are as follows:

• the average number of hired personnel is no more than 100 people;
• the residual value of fixed assets is no more than 150 million rubles.

Taxable income for work on the “simplified” system should not exceed the limit calculated on an accrual basis from the beginning of the year:

• to switch to the “simplified” system – no more than 112.5 million rubles for the first nine months of the year;
• to remain on the simplified tax system - no more than 150 million rubles at the end of any reporting period according to the simplified tax system.

The amount of taxable income for comparison with the limit includes receipts from sales, non-sales receipts and advances received after the transition to the “simplified” system from the general accrual taxation system.

Tax payment rate

Payment rates vary depending on what object of taxation the company or entrepreneur has chosen for themselves:

• up to 6% - if income is taxed without reduction by the amount of expenses;
• up to 15% - if income minus expenses is taxed.

Authorities in the regions of Russia can establish reduced tax rates in the constituent entities of the Russian Federation:

1. Under the “income simplification” the rate can be reduced to 1%.
2. According to the simplified tax system, income minus expenses is up to 5%.

In Crimea and Sevastopol, it is allowed to reduce the tax rate to 3%. In addition, regional authorities can provide individual individual entrepreneurs with tax holidays, reducing the rate under the simplified tax system to zero. We are talking about the following areas of activity:

1. Social sphere.
2. Scientific field.
3. Providing household services to citizens.
4. Manufacturing sector.

Taxpayers who apply the simplification and pay single tax from the difference between income and expenses, they can reduce the tax base by the amount of expenses incurred. This is stated in paragraph 2 of the Tax Code of the Russian Federation.

Below are the expenses for: Fixed assets and intangible assets, Forestry, fighting, damage, shortfall, cleaning, garbage removal, Marketing, advertising, printing, Rent of premises, Taxes, Fines for violation of contract terms, Discounts for consumers, Payments to employees, Salaries, Loans, credits, bank commissions, Administrative expenses, outsourcing, personnel selection, Communication services, software, Licenses, SRO, examinations, share building, Training, advanced training, Insurance, Acquisition valuable papers and property rights, Intermediaries, charity, Transport costs.

What expenses are accepted for the simplified tax system?

The list of expenses that can be recognized during simplification is strictly limited. It is given in paragraph 1 of the Tax Code of the Russian Federation. This list includes, in particular:

• expenses for the acquisition (construction, production), as well as completion (retrofitting, reconstruction, modernization and technical re-equipment) of fixed assets;
• acquisition costs or self-creation intangible assets;
• material costs, including costs for the purchase of raw materials and materials;
• labor costs;
• the cost of purchased goods purchased for resale;
• amounts of input VAT paid to suppliers;
• other taxes, fees and insurance premiums, paid in accordance with the law. The exception is the single tax itself, as well as VAT allocated in invoices and paid to the budget in accordance with paragraph 5 of the Tax Code of the Russian Federation. These taxes cannot be included in expenses (subclause 22, clause 1, article 346.16 of the Tax Code of the Russian Federation). The tax base for the single tax and taxes paid abroad are not reduced by law. foreign countries(letter of the Ministry of Finance of Russia dated May 31, 2016 No. 03-08-13/31219).
  

  Note: from 2017, expenses can include not only those tax payments that the organization transferred to the budget on its own, but also those that another organization or individual paid for it (subclause 3, clause 2);

• costs for maintenance of CCP and removal of solid waste;
• expenses for compulsory insurance of employees, property and liability;
• at the end of the year, the tax base can be reduced due to losses from previous years (clause 7 of article 346.18 of the Tax Code of the Russian Federation), etc.

Features of the recognition of individual expenses when calculating a single tax are presented.

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Conditions for recognizing expenses using a simplified procedure

All taxpayer expenses that reduce the tax base must be economically justified, documented and related to activities aimed at generating income (clause 2 of article 346.16, clause 1).

In addition, a number of expenses named in paragraph 2 of Article 346.16 of the Tax Code of the Russian Federation can be recognized when calculating the single tax only if the requirements provided for them by Chapter 25 of the Tax Code of the Russian Federation are met. This procedure is established for:

• material costs(Subclause 5, Clause 1, Article 346.16 of the Tax Code of the Russian Federation). They are accepted for accounting according to the same rules that are established for accounting for material expenses when calculating income tax (clause 2 of article 346.16, article 254 of the Tax Code of the Russian Federation). The exception is the date of recognition of such expenses: they reduce the tax base for the single tax immediately after payment (subclause 1, clause 2, article 346.17 of the Tax Code of the Russian Federation);
• expenses for wages and temporary disability benefits(Subclause 6, Clause 1, Article 346.16 of the Tax Code of the Russian Federation). These costs are taken into account in the manner established for the recognition of labor costs when calculating income tax (clause 2 of article 346.16, article 255 of the Tax Code of the Russian Federation). On the inclusion of hospital benefits paid from insurance contributions to the Federal Social Insurance Fund of Russia as expenses, see How to take into account the payment of hospital benefits for tax purposes. The organization applies a special tax regime;
• expenses for compulsory employee insurance, property and liability (subclause 7, clause 1, article 346.16 of the Tax Code of the Russian Federation). They are accepted for accounting according to the rules established in Article 263 of the Tax Code of the Russian Federation (clause 2 of Article 346.16 of the Tax Code of the Russian Federation). In particular, since 2012, the costs of compulsory civil liability insurance can be taken into account by organizations that own hazardous facilities, the list of which is given in Article 5 of the Law of July 27, 2010 No. 225-FZ (letter of the Ministry of Finance of Russia dated March 12, 2012 No. 03- 11-06/2/41);
• expenses named in subparagraphs 10–21 paragraph 1 of article 346.16 of the Tax Code of the Russian Federation. They are recognized in the tax base according to the rules established by Article 264 of the Tax Code of the Russian Federation (clause 2 of Article 346.16 of the Tax Code of the Russian Federation);
• interest on loans provided, as well as expenses related to payment for bank services (subclause 9, clause 1, article 346.16 of the Tax Code of the Russian Federation). Such costs are included in the calculation of the tax base in the manner prescribed by Articles 264, 265 and 269 of the Tax Code of the Russian Federation (clause 2 of Article 346.16 of the Tax Code of the Russian Federation).

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Expense recognition date

Important: starting from 2017, you need to distinguish between the dates when you can include paid taxes in expenses. If the organization paid the tax on its own, recognize expenses on the date of transfer of funds to the budget. If someone else paid the tax for the organization, recognize the expenses on the day you repaid your debt to that creditor. When paying off a debt partially, include only the amounts actually paid into expenses. This procedure is provided for in subparagraph 3 of paragraph 2 of the Tax Code of the Russian Federation.

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Features of accounting and reflection of expenses in KUDiR

Expenses for stationery simplified simplified taxation system income - expenses - are taken into account in the period of settlements with the accountable person

The accountable person purchased stationery at his own expense in December 2011, and the debt to him was repaid in January 2012.

Note: This is a normal typical situation.

According to paragraph 17, expenses for office supplies reduce the tax base when applying the simplified tax system.

At the same time, when an employee of an organization purchases a commodity material assets at its own expense, their cost can be taken into account as expenses in the reporting period for the organization’s repayment of debt to the employee. Those. after actual payment.

Therefore, in our example, expenses for the purchase of office supplies should be reflected in the Income and Expense Book only in January 2012.

Expenses in the Income and Expense Book are reflected regardless of the availability of income

A taxpayer using the simplified tax system has no income in 2019.

Question: Is it possible not to reflect expenses for rent and utility bills in 2019, but to write them off in 2020, when there is income?

When determining the tax base paid in connection with the application of the simplified tax system, taxpayers take into account rental payments for leased property and material costs. Data expenses are taken into account at the time of payment. Thus, expenses for paying rent and utility bills should be reflected in column 5 of the Book of Income and Expenses for 2019.

Considering that there was no income in 2019, the simplified tax return reflects losses that may reduce the tax base for subsequent tax periods.

On the simplified tax system, expenses for the acquisition of operating systems are taken into account from the moment of commissioning

Note: Letter of the Ministry of Finance of the Russian Federation No. 03-11-11/103 dated March 27, 2012.

It states that expenses for the acquisition of fixed assets during the period of application of the simplified tax system are recognized from the moment of commissioning of this fixed asset and are taken into account during the tax period in equal shares.

Repair costs for the purposes of calculating tax paid in connection with the application of the simplified tax system, are recognized as expenses in general procedure, that is, after actual payment.

Therefore, it is possible to reduce the tax base by the amount of such expenses in the period in which the taxpayer has fully paid the supplier of materials, the contractor for repair work, or the provider of a certain service related to repairs.

Wherein a prerequisite for including repair costs fixed assets included in the tax base when applying the simplified tax system is the presence of 1) documents confirming payment for repair work and 2) an acceptance certificate for the work performed.

simplified tax system with the object “income minus expenses”. How to include Internet access fees into your expenses

Providing Internet access is a communication service (Clause 1, Article 57 of the Federal Law of July 7, 2003 No. 126-FZ). Subclause 18 of clause 1 allows you to take into account the costs of such services when calculating the simplified tax system. Tax authorities also confirm this, for example, in a letter from the Federal Tax Service of Russia for Moscow dated September 14, 2010 No. 16-15/096615@.

How to confirm expenses for the purchase of computer programs

Note: Letter of the Ministry of Finance of Russia dated 03/05/2011 No. 03-03-06/1/127

In accordance with sub. 26 clause 1 expenses are the costs of acquiring the right to use computer programs on the basis of license agreements. To account for them, supporting documents are required (clause 1 of Article 252 of the Tax Code of the Russian Federation). In the letter in question, the Russian Ministry of Finance provided an approximate list of documents confirming the costs of purchasing a program downloaded from the Internet.

In this case, the license agreement is considered concluded after accepting the terms of use of the program during its installation (clause 3). The financial department believes that the costs of purchasing a computer program via the Internet can be confirmed, in particular:

• documents for the transfer of remuneration provided for in the license agreement;
• a printout of the email that mentions the delivery of the program to the taxpayer.

In this case, this printout must be certified in the prescribed manner (the Russian Ministry of Finance does not explain exactly how). Normal business practice suggests that a paper copy of an email can be certified by an authorized employee of the organization by affixing a signature and seal to the printout.

Accounting for the costs of obtaining an extract from the Unified State Register of Legal Entities when applying the simplified tax system

Note: Letter of the Ministry of Finance of Russia dated April 16, 2012 No. 03-11-06/2/57

Organizations using simplified tax system with the object "income minus expenses", the inspectorate refused to recognize the costs of paying for the provision of an extract from the Unified State Register of Legal Entities. The taxpayer turned to the Russian Ministry of Finance with a question: is it legal to take such costs into account when applying the specified special regime?

The department responded as follows.

By virtue of sub. 22 clause 1, the amounts of taxes and fees paid in accordance with Russian tax legislation are taken into account as part of the expenses of the organization applying the simplified tax system. The state fee is federal tax(clause 10), so it can be included in expenses.

However, according to clause 23 of the Rules for maintaining the Unified State Register legal entities and provision of the information contained therein (approved by Decree of the Government of the Russian Federation of June 19, 2002 No. 438) fee for providing an extract from the Unified State Register of Legal Entities not recognized state duty. Thus, a taxpayer applying the simplified tax system does not have the right to take it into account in expenses.

Nevertheless in some situations, you can include the fee for providing this statement as expenses. For example, by virtue of paragraph 9 of Part 1 of Art. 126 Arbitration Procedure Code of the Russian Federation to statement of claim It is necessary to attach an extract from the Unified State Register of Legal Entities indicating the locations of the plaintiff and defendant. In this case, the costs of obtaining this document will be considered legal costs, which is confirmed by the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated February 17, 2011 No. 12. In accordance with sub. 31 clause 1, such costs reduce the tax base paid when applying the simplified tax system with the object “income minus expenses”.

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Types of costs prohibited from being taken into account in the simplified tax system with the object “income minus expenses”

1. 
   Determining expenses for purposes tax accounting when using the simplified tax system

The list of expenses under the simplified tax system in 2019 has certain criteria, which are specified in Article 346.16 of the Tax Code of the Russian Federation. What expenses are the principle of the simplified tax system “Income minus expenses”? What are the expenses? Where to find full list expenses of the simplified tax system for 2019? You will learn all this below in our article.

The principle of income minus expenses under the simplified tax system

Let's start with the principle “Income minus expenses”. What is it and what is included in the list of expenses? In contrast to the simplified system, which takes into account only income, it is easy to guess from the name that in the income minus expenses option, the expenses borne by an enterprise or individual entrepreneur are taken into account.

According to paragraph 2 of Article 346.18 of the Tax Code, organizations and individual entrepreneurs that apply the simplified tax system in 2019 at an income minus expenses facility have the right to reduce their tax base for expenses.

Also, having chosen the income minus expenses system, the payer of the simplified tax system in 2019 is obliged to keep a book of income and expenses and take into account in it all income received and expenses incurred during the year. Based on these records, the final amount of tax that an entrepreneur or organization must pay is determined.

The Ministry of Finance listed prohibited expenses for the simplified tax system in 2019

We have collected six new clarifications from the Ministry of Finance on simplified expenses, which in no case can be taken into account when using the simplified tax system.

• See also in the magazine "Simplified":

Expenses under the simplified tax system income minus expenses 15% in 2019

The list of expenses under the simplified tax system in 2019 is closed and is given in Article 346.16 of the Tax Code of the Russian Federation “Procedure for determining expenses.” This means that the enterprise has the right to take into account not any costs, but only those that are justified and documented. A book of income and expenses is used for this purpose.

​When determining the object of taxation, the taxpayer reduces the income received by the following expenses (Article 346.16 of the Tax Code of the Russian Federation):

1) expenses for the acquisition, construction and production of fixed assets, as well as for the completion, retrofitting, reconstruction, modernization and technical re-equipment of fixed assets

2) expenses for the acquisition of intangible assets, as well as the creation of intangible assets by the taxpayer himself

2.1) expenses for the acquisition of exclusive rights to inventions, utility models, industrial designs, programs for electronic computers, databases, topologies of integrated circuits, production secrets (know-how), as well as rights to use the specified results of intellectual activity on the basis of a license agreement ;

2.2) expenses for patenting and (or) payment for legal services to obtain legal protection of the results of intellectual activity, including means of individualization;

2.3) expenses for Scientific research and (or) development projects

3) expenses for repairs of fixed assets (including leased ones);

4) rental (including leasing) payments for rented (including leased) property;

5) material costs;

6) expenses for wages, payment of temporary disability benefits in accordance with the law Russian Federation;

7) expenses for all types of compulsory insurance of employees, property and liability, including insurance contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, compulsory medical insurance, compulsory social insurance against industrial accidents and occupational diseases, produced in accordance with the legislation of the Russian Federation;

8) the amount of value added tax on paid goods (work, services) purchased by the taxpayer

9) interest paid for the provision of funds for use (credits, loans), as well as expenses associated with payment for services provided by credit institutions, including those associated with the sale of foreign currency when collecting taxes, fees, penalties and fines from property taxpayer

10) expenses for ensuring fire safety of the taxpayer in accordance with the legislation of the Russian Federation, expenses for services for the protection of property, maintenance of fire alarm systems, expenses for the purchase of services fire department and other security services;

11) amounts of customs duties paid when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, and which are not subject to refund to the taxpayer in accordance with the customs legislation of the Customs Union and the legislation of the Russian Federation on customs affairs;

12) expenses for the maintenance of official transport, as well as expenses for compensation for the use of personal cars and motorcycles for official trips within the limits established by the Government of the Russian Federation;

13) business travel expenses, in particular for:

• travel of the employee to the place of business trip and back to the place of permanent work;
• rental of residential premises. This item of expenses also covers the employee's expenses for additional services provided in hotels (with the exception of expenses for service in bars and restaurants, expenses for room service, expenses for the use of recreational and health facilities);
• daily allowance or field allowance;
• registration and issuance of visas, passports, vouchers, invitations and other similar documents;
• consular, airfield fees, fees for the right of entry, passage, transit of automobile and other transport, for the use of sea canals, other similar structures and other similar payments and fees;

14) payment to a state and (or) private notary for notarization of documents. Moreover, such expenses are accepted within the limits of tariffs approved in accordance with the established procedure;

15) expenses for accounting, auditing and legal services;

16) expenses for the publication of accounting (financial) statements, as well as for publication and other disclosure of other information, if the legislation of the Russian Federation imposes on the taxpayer the obligation to publish (disclose) them;

17) expenses for office supplies;

18) expenses for postal, telephone, telegraph and other similar services, expenses for payment for communication services;

19) expenses associated with the acquisition of the right to use computer programs and databases under agreements with the copyright holder (under license agreements). These costs also include costs for updating computer programs and databases;

21) expenses for the preparation and development of new production facilities, workshops and units;

22) the amounts of taxes and fees paid in accordance with the legislation on taxes and fees, with the exception of the tax paid in accordance with this chapter and the value added tax paid to the budget in accordance with paragraph 5 of Article 173 of the Tax Code of the Russian Federation;

• See also:

23) expenses for payment of the cost of goods acquired for further sale (reduced by the amount of expenses specified in subclause 8 of this paragraph), as well as expenses associated with the acquisition and sale of these goods, including costs for storage, maintenance and transportation of goods;

24) expenses for payment of commissions, agency fees and fees under agency agreements;

25) expenses for the provision of warranty repair and maintenance services;

26) expenses for confirming the compliance of products or other objects, production processes, operation, storage, transportation, sales and disposal, performance of work or provision of services with the requirements of technical regulations, provisions of standards or terms of contracts;

27) expenses for carrying out (in cases established by the legislation of the Russian Federation) a mandatory assessment in order to monitor the correctness of payment of taxes in the event of a dispute regarding the calculation of the tax base;

28) fee for providing information about registered rights;

29) expenses for paying for the services of specialized organizations for the production of documents for cadastral and technical registration (inventory) of real estate (including title documents for land plots and documents on land surveying);

30) expenses for paying for the services of specialized organizations for conducting examinations, examinations, issuing opinions and providing other documents, the presence of which is mandatory for obtaining a license (permit) to carry out a specific type of activity;

31) court costs and arbitration fees;

32) periodic (current) payments for the use of rights to the results of intellectual activity and rights to means of individualization (in particular, rights arising from patents for inventions, utility models, industrial designs);

32.1) entrance, membership and target fees paid in accordance with Federal law dated December 1, 2007 N 315-FZ “On Self-Regulatory Organizations”;

33) expenses for conducting an independent assessment of qualifications for compliance with qualification requirements, training and retraining of personnel on the taxpayer’s staff, on a contractual basis in the manner prescribed by paragraph 3 of Article 264 of the Tax Code of the Russian Federation

35) expenses for servicing cash register equipment;

36) expenses for removal of solid household waste;

37) the amount of payment to compensate for damage caused to public roads of federal significance by vehicles with a maximum permitted weight of over 12 tons, registered in the register of vehicles of the toll collection system.

Income under the simplified tax system

Income takes into account non-operating income and income from sales. In this case, the “cash” method is used, according to which the date of receipt of income is the day of receipt of funds, receipt of other property or repayment of debt in other ways (Clause 1 of Article 346.17 of the Tax Code of the Russian Federation).

Explanation of expenses under the simplified tax system

The Ministry of Finance has listed prohibited expenses on the simplified tax system; they cannot be used, otherwise the Federal Tax Service will issue a fine. There is a table of unwanted expenses in an article in the magazine "Simplified":

Tax accounting

Please note that simplifiers take into account all taxes, except for the simplified tax system, in expenses. That is, simplifiers can write off contributions, property tax, VAT and other taxes on expenses.

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And they calculate the tax on the “income-expenses” base; it is very important to know which expenses they can take into account in the calculations and which they cannot. Expenses reduce the basis for calculating the tax; accordingly, the higher the expenses, the lower the tax. In practice, there are often cases when the taxpayer writes off everything as expenses, and then the tax office, after an audit, charges additional tax for payment. To avoid such problems, you need to clearly understand what costs are.

However, to provide all the nuances in different types activities during different situations, is almost impossible, so many people use a special online service.

To begin with, your costs for the simplified tax system can be recognized as expenses if several conditions are met:

1. They are indicated in the list of expenses in Art. 346.16 of the Tax Code of the Russian Federation - the list is closed; nothing besides it can be classified as expenses.
2. Costs must be paid in order to be included in the amount of expenses - if they are not paid, then they cannot be taken into account as expenses.
3. Any expense transaction must be supported by documents - the absence of documents will lead to the fact that the tax office will exclude such expenses from the amount of expenses involved in calculating the tax.
4. Expenses must meet the requirement of economic justification. This means that every expense must be made for the purpose of generating income.

Let us repeat that the full list of expenses that can be taken into account when calculating the simplified tax system contains Art. 346.16 Tax Code of the Russian Federation. These include the costs of purchasing fixed assets, R&D, payments for rent or leasing, costs of raw materials, employee salaries, interest on loans taken and other costs. There is no point in listing the entire list in the article; it is in the Tax Code of the Russian Federation - for those who want to switch to the simplified tax system “income-expenses”, we recommend studying this list.

With a closed list, everything is quite simple, as well as with the condition of mandatory payment of expenses in order to count them as expenses. What to do with documentary evidence? If you work with legal entities and individual entrepreneurs who pay taxes under the general or simplified regime, then usually they have no problems issuing documents to you - you will have invoices, invoices, and cash receipts in your hands.

What if you order a service from an entrepreneur who is not required to use a cash register in their activities? The answer to this question was given by the Ministry of Finance in its letter No. 03-11-06/77747 dated December 30, 2015. The Department concluded that in this case, a sales receipt, receipt or other document indicating that payment has been completed can be considered a supporting document . The entrepreneur is obliged to issue these documents at the request of the client. If the costs meet the other criteria necessary to include them as expenses, then such documents will be sufficient to confirm them.

Regarding the acquisition of certain material assets from individuals, then confirmation of expenses can become, about the registration of which. If an individual provides a certain service, then you can conclude a contract with him. But here we must remember that by concluding an agreement, you take on the functions of a tax agent. You will have to withhold personal income tax from the remuneration under the agreement and transfer it, accordingly, to the budget.

How to understand the economic feasibility of expenses? In fact, everything is simple here. For example, if you purchase raw materials, which are then used in production to make products, then the amount spent on the purchase of raw materials is an economically justified expense, because it goes towards obtaining finished goods, which you then sell for profit. But it is very problematic to justify the purchase of a TV for the office lobby as an expense, since it has nothing to do with generating income.

What expenses cannot be taken into account? In fact, it is impossible to take into account everything that is missing in Art. 346.16 of the Tax Code of the Russian Federation, and these are: entertainment expenses, subscription to publications, gratuitous transfer of property, penalties for violation of obligations under a concluded agreement and other amounts.

Let us name the main groups of expenses, the accounting features of which should be taken into account by the simplifier:

• expenses for the acquisition of property rights are not taken into account when calculating tax, since they are not in the general list, but when transferring them to another person, the proceeds must be added to income;
• Registration fees for a participant in a special economic zone cannot be included in expenses., this payment does not fit the definition of taxes and fees that can be deducted when calculating the tax base under the simplified tax system;
• import duties are allowed to be included in simplified expenses, but this rule no longer applies to export (export) duties;
• The problem for many simplifiers is the cost of landscaping, which are also not on the closed list, which means they are not allowed to be taken into account - the last arbitrage practice has positive examples of resolving this issue, but for this the taxpayer must be ready to prove his point of view in court.
• a similar situation arises with the costs that the individual entrepreneur incurred before registering himself in this capacity– according to tax authorities, expenses incurred by an individual before the date of registration as an individual entrepreneur cannot be attributed to expenses. What to do if the costs were significant? For example, I bought land plot or was the premises being renovated? There are two ways out. The first option: first register as an individual entrepreneur, and then deal with all this. Second option: if costs have already been incurred, and the individual entrepreneur has only been registered now, then it is possible to prove the legality of including these costs in expenses only through the court.

With regard to expenses for the simplified tax system, the situation as a whole can be characterized as follows: everything that is not on the closed list in Art. 346.16 of the Tax Code of the Russian Federation, tax authorities are trying to mercilessly exclude the taxpayer from tax expenses. Such examples also include expenses for creating normal working conditions for employees or expenses for their sanatorium-resort treatment.

There is only one conclusion that can be drawn: if the type of expense is named in this list, feel free to take it into account when calculating the tax; if it is not there, do not take it into account or be prepared to prove your point of view in court.

Separately, we also note that in the amount of expenses, simplifiers have the right to take into account taxes and fees, and these are: land and transport taxes, state duty and trade tax. By the way, one more thing should be noted about the trade fee: for those who use the simplified “income - expenses” and pay a trade fee for one of their activities, then do separate accounting There is no need for income/expenses to allow the collection amount to be deducted. But for simplifiers with the “income” base, in such cases separate accounting is required. This opinion was expressed by the Ministry of Finance of the Russian Federation in letter No. 03-11-06/62729 dated October 30, 2015.

What expenses reduce the simplified tax system “income minus expenses” in 2019? Which new list expenses with decoding? Details and a convenient table are in this material.

The principle of “income minus expenses”

Individual entrepreneur organizations that in 2019 apply the “simplified tax system” (STS) and pay a single tax on the difference between income and expenses have the right to reduce the tax base by the amount of expenses incurred (clause 2 of Article 346.18 of the Tax Code of the Russian Federation).

Having chosen the object of taxation “income reduced by the amount of expenses”, the payer of the simplified tax system in 2019 must keep records of income received and expenses incurred in the book of income and expenses. And based on this book, determine the final amount of tax to be paid.

What “gets” into income

As part of the “simplified” income, it is necessary to take into account income from sales and non-operating income (Article 346.15 of the Tax Code of the Russian Federation). In this case, income under the simplified tax system is recognized using the “cash” method. That is, the date of receipt of income is the day of receipt of funds, receipt of other property or repayment of debt by other means (clause 1 of Article 346.17 of the Tax Code of the Russian Federation).

What is included in expenses

The list of expenses that can be taken into account on a simplified basis is given in Article 346.16 of the Tax Code of the Russian Federation and is closed. This means that not any costs can be taken into account, but only justified and documented costs listed in the specified list. This list includes, but is not limited to:

• expenses for the acquisition (construction, production), as well as completion (retrofitting, reconstruction, modernization and technical re-equipment) of fixed assets;
• costs of acquiring or independently creating intangible assets;
• material costs, including costs for the purchase of raw materials and materials;
• labor costs;
• the cost of purchased goods purchased for resale;
• amounts of input VAT paid to suppliers;
• other taxes, fees and insurance premiums paid in accordance with the law. An exception is the single tax, as well as VAT allocated in invoices and paid to the budget in accordance with paragraph 5 of Article 173 of the Tax Code of the Russian Federation. These taxes cannot be included in expenses (subclause 22, clause 1, article 346.16 of the Tax Code of the Russian Federation).
• costs for maintenance of CCP and removal of solid waste;
• expenses for compulsory insurance of employees, property and liability, etc.

Breakdown of expenses: table

Some novice accountants are surprised: “How can one accurately understand from Article 346.16 of the Tax Code of the Russian Federation whether it is possible to reduce the simplified tax system for a particular expense or not?” Yes, indeed, some of the expenses described in this article raise questions. What exactly, for example, is included in labor costs? Or what costs should be attributed to solid waste removal in 2019? As a rule, the Ministry of Finance or the Federal Tax Service comes to the rescue on such issues and gives their explanations. Based on the Tax Code of the Russian Federation and official explanations, we have prepared a breakdown of expenses that in 2019 can be attributed to expenses under the simplified tax system with the object of taxation “income minus expenses.” Here is a table with expenses, which are expenses that are not directly named in article 346.16, but which can be taken into account in expenses: