Is the bank commission considered an expense when settling? Bank expenses under the simplified tax system “income minus expenses” List of banking services accepted as expenses under the simplified tax system

Accountants often have questions about the correct display of bank expenses in the case of the simplified tax system. In Art. 346 of the Tax Code of the Russian Federation lists all types of costs that allow minimizing the tax base. In paragraphs Section 9 of this article provides detailed explanations on this issue.

The costs of financial services when simplified have two aspects:

1. Payment of interest rates on loans to the organization.
2. Other types of services provided by credit institutions.

It should be borne in mind that in practice, a company can conduct financial transactions not only with banks, but also with other organizations providing similar services. The Tax Code does not address this point. But all types of financial services in the report are classified as bank services under the simplified tax system, income minus expenses.

List of services by cost

An explanation is given by the “Law on Banking Activities” under number 395-1 in Art. 5. According to its provisions, banking expenses under the simplified tax system “income minus expenses” cover the following types of services:

• All types of transactions involving electronic money;
• Obtaining financial guarantees from the bank;
• Money transfers initiated by the simplified tax system;
• Collection of payment documents, securities and funds;
• Cash service;
• Placing funds in a bank on behalf of a business entity;
• Using funds in the company account in bank deposits;
• Account opening and maintenance.

Simplification costs include fees for any of the above services. In addition, the bank commission is included in the expenses of the simplified tax system, regardless of the size of the bank commission.

Most companies actively use bank cards. This approach is justified by the speed of movement of financial assets, therefore speeding up the company’s operational processes. If during the reporting period transactions were carried out with the transfer of funds to a corporate account, then the commission for the transfer is also subject to accounting under the simplified tax system.

There are a number of services provided by the bank, the status of which is not specified by law, but the costs for them can be taken into account as an indicator that reduces the size of the tax base. A partial list of them is as follows:

• Leasing operations;
• Obtaining a bank guarantee from the taxpayer;
• Transfer of property and funds to the bank for trust management;
• The right to collect debts of other persons from third parties;
• Rent of safe deposit boxes, premises and other property from the bank;
• Receipt of consulting and information services by the taxpayer from the bank;
• Operations involving precious metals.

Separately, collection and cash settlement services should be noted. Costs associated with the recalculation and delivery of money to its destination can be counted as a tax-reducing indicator. For this, a standard legal basis is required - an indication in the agreement between the bank and the taxpayer of tariffs for these services.

The same rule applies to acquiring services. The basis for crediting acquiring commissions as a reducing base is clause. 24 Art. 1 Tax Code of the Russian Federation.

What will change if the bank becomes a client?

Here many people are wondering, since the law only clarifies the case when it comes to “client-bank” transactions. There is an opinion among tax experts that it would be appropriate to use the reverse procedure of Article 5 of the Banking Law No. 395. In other words, business entities have the right to take into account only services declared under the “client-bank” system. Other species should not be taken into account.

The company has an agreement with the bank to carry out settlements for transactions made using bank cards. For making settlements on transactions to pay for goods using bank cards, the Bank charges a settlement fee as a percentage of the transaction amount. The company applies the simplified tax system. Are expenses taken into account when determining the tax base, income minus expenses?

An organization using the simplified tax system has the right to take into account expenses for paying for bank services (remuneration) under an acquiring agreement as part of expenses on the basis of clause 2 of Art. 346.16 Tax Code of the Russian Federation.

Rationale

Sergei Razgulin, actual state councilor of the Russian Federation, 3rd class

How to reflect travel expenses paid using bank cards in accounting

The bank usually charges a commission for opening and servicing plastic cards. In accounting, reflect these expenses by posting:

Debit 91-2 Credit 51 (55)
– a commission is transferred to the bank for opening and servicing a special card account.

1. From recommendation
Service fee
2. From recommendation

Oleg the Good, Head of the Department of Profit Taxation of Organizations of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

How to reflect payment of bank expenses for tax purposes. The organization applies a special tax regime

simplified tax system

If an organization has chosen income as an object of taxation, then when calculating the single tax, bank expenses do not reduce the tax base (clause 1 of Article 346.14 of the Tax Code of the Russian Federation). If an organization pays a single tax on the difference between income and expenses, the cost of paying for banking services reduces the tax base in the same manner as when calculating income tax (clause 2 of Article 346.16 of the Tax Code of the Russian Federation). The only difference is that with simplification, any expenses are recognized as they are actually paid (clause 2 of Article 346.17 of the Tax Code of the Russian Federation).

An example of how bank expenses are reflected in accounting and taxation. The organization applies a simplification and calculates tax on the difference between income and expenses

In March, the bank servicing Alfa CJSC, on the basis of concluded agreements, provided the organization with the following services:
– installation of the “Bank-Client” system for a period of 1 year – cost 6,000 rubles. The system went into operation on March 1;
– monthly maintenance of the “Bank-Client” system – cost 1000 rubles. (annual maintenance cost – 12,000 rubles);
– cash management services – cost 1000 rubles.

In addition, in March, Alfa used the bank’s cash collection services. The cost of services was 5900 rubles. (including VAT - 900 rubles).

Alfa paid for cash management and collection services in March. Installation and maintenance services for the Bank-Client system were paid for in April.

When calculating the single tax for the first quarter, Alpha’s accountant reflected as expenses the commission for cash management services and the cost of collection services in the total amount of 6,900 rubles. (5900 rub. + 1000 rub.).

Costs associated with the installation and maintenance of the Bank-Client system are taken into account when calculating the single tax for the six months.

The following entries were made in Alpha's accounting.

In March:

Debit 91-2 Credit 60
– 1000 rub. – the commission for settlement and cash services was expensed;

Debit 91-2 Credit 60
– 5000 rub. – the cost of cash collection services is expensed;

Debit 91-2 Credit 60
– 900 rub. – charged to the expenses of “input” VAT on collection services;

Debit 91-2 Credit 60
– 6000 rub. – the costs of installing the “Bank-Client” system are reflected;

Debit 91-2 Credit 60
– 1000 rub. – the cost of services for servicing the Bank-Client system for March was expensed;

Debit 60 Credit 51
– 6900 rub. (RUB 1,000 + RUB 5,900) – money is debited from the current account to pay for bank services for cash management and collection services.

In April:

Debit 60 Credit 51
– 7000 rub. (6000 rub. + 1000 rub.) – paid for installation and maintenance services of the “Bank-Client” system for March;

Debit 91-2 Credit 60
– 1000 rub. – expenses for servicing the “Bank-Client” system for April are taken into account;

Debit 60 Credit 51
– 1000 rub. – expenses for servicing the “Bank-Client” system were paid for April.

An organization that uses a simplified taxation system uses the services of a bank to transfer money that is not taken into account for tax purposes. If a bank charges a commission for a transaction, can such a commission be taken into account as an expense when calculating the single tax?

Paragraph 1 of Article 346.16 of the Tax Code (TC) contains a closed list of expenses for which a taxpayer applying the simplified tax system can reduce the income received. Subparagraph 9 of this list talks about the costs associated with paying for services provided by credit institutions.

Consequently, the commission charged by banks can be considered an expense by which the tax base for the single tax can be reduced.

It is necessary to take into account that, according to Article 252 of the Tax Code, expenses are recognized as justified, that is, economically justified, and documented expenses. Expenses in the form of bank commissions are economically justified. Documentary evidence of expenses is required, which should not be difficult.

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Recognition of income on the simplified tax system with the object “income” when paying through the terminal

In what order is income recognized under the simplified tax system with the object of taxation “income” if the buyer pays for the goods through the terminal?

The realities of today are such that sellers of goods (works, services) have to offer their customers various ways to pay for their purchases. However, for “simplified” people who pay a single tax on “income,” “plastic” calculations promise certain tax losses. This was once again confirmed by the Ministry of Finance in Letter dated September 19, 2016 N 03-11-11/54526. Let us recall that the procedure for determining income on the simplified tax system is established by Art. 346.15 of the Internal Revenue Code (hereinafter referred to as the Code). Clause 1 of this norm stipulates that when determining the object of taxation, income determined in the manner established by clauses 1 and 2 of Art. 248 of the Code.

Guide to Antananarivo

That is, income on the simplified tax system includes income from sales and non-operating income, determined in accordance with Art. Art. 249 and 250 of the Code, respectively. And the receipts named in Art. 251 of the Code, the base for the “simplified” tax is not increased. Also, the “simplified” ones do not include received dividends, income received as part of the implementation of “imputed” activities, if the simplified tax system is combined with the payment of UTII, and income from state and municipal securities. This follows from paragraphs. 2 clause 1.1 art. 346.15 of the Code.

Be that as it may, when determining the base according to the simplified tax system, sales revenue is included in income. Moreover, this consists of all receipts associated with payments for goods sold (work, services) or property rights expressed in cash and (or) in kind (clause 2 of Article 249 of the Tax Code). Accordingly, if the goods are paid for by card, then despite the fact that the money is received in the bank account of the “simplified person” after the “deduction” of the bank commission, the full cost of the goods must be included in the income without any “deductions”.

Further developments depend on which object of taxation is chosen by the “simplified” method, that is, a single tax is paid on “income” or on income reduced by expenses incurred. In the second case, when calculating the “simplified” tax, the taxpayer has the right to take into account expenses, the list of which is established in clause 1 of Art. Code 346.16. And in paragraphs. 9 of this norm also names the costs associated with payment for services provided by credit institutions.

“Simplers” who chose the object of taxation “income” are less fortunate in this regard - they do not have the right to take bank commissions into account in expenses, regardless of the fact that in fact these amounts will not even “pass” through their accounts.

Example. An individual paid for goods in the amount of 10,000 rubles using a card.

The account of the company that applies the simplified tax system received 9,700 rubles for this transaction. minus bank commission.

When determining the “simplified” tax base, the company includes in its income the entire amount paid by the buyer, that is, 10,000 rubles.

We also note that “simplified” recognize income on a cash basis. By virtue of paragraph 1 of Art. 346.17 of the Code, the date of receipt of income is recognized as the day of receipt of funds to bank accounts and (or) to the cash desk, receipt of other property (work, services) and (or) property rights, as well as repayment of debt (payment) to the taxpayer in another way. Thus, when making payments to customers using bank cards, income is recognized at the moment the funds arrive in the organization’s current account.

December 2016

Firms, as well as entrepreneurs who use the simplified taxation system, recognize all their income received on a cash basis. That is, bank payment terminals are in use. This means that the tax base will increase only at the moment when the money is received in the current account or in the cash register. But what is the right thing to do for those who pay and make payments through the terminal?

Nowadays, payments that involve the use of electronic payment systems such as WebMoney or E-port, PayCash, and Yandex-Money and others are very widespread.

Wikipedia about Antananarivo: Antananarivo on our wiki pages.

This, in turn, allows many individual entrepreneurs and firms to conduct retail trade through electronic stores. Moreover, payment through the terminal for replenishing an electronic wallet is extremely simple, so you can make purchases yourself on virtual trading platforms.

Chapter 26, paragraph two of the Tax Code in no way prohibits taxpayers who apply simplified taxation, as well as those engaged in entrepreneurial activities in the field of retail trade, from using electronic payment systems to conduct settlements with their customers.

The main thing in this situation is not to confuse anything when recording revenue. It is this question that is the “stumbling block” for many:

— Does an entrepreneur have the right to take an advance payment from individuals or legal entities through a bank payment terminal to his electronic wallet for goods sold?

— What documents does he need to confirm that he has received funds?

— To receive money to pay for goods, in addition to a current account, can he use a bank card, that is, a personal account of an individual?

Answers to such questions were given relatively recently by specialists from the Finance Ministry.

First of all, financiers paid close attention to the provisions described in paragraph 1 of Article 346.17 of the Tax Code. It says that in the case of applying a simplified taxation system, income is determined on a cash basis. That is, the date of receipt will be recognized as the day the money is received in the bank account and, accordingly, at the cash desk.

The same applies to obtaining other property, or property rights, as well as repaying debts and paying in relation to the taxpayer in any other way. It is necessary to take into account the procedure for making electronic money transfers in virtual wallets. This is explained by Article 7 10 of the Law, which came into force on June 27, 2011. The electronic money operator simultaneously accepts the client’s order to reduce the electronic money balance, as well as to increase the electronic money balance of the recipient of funds. This will be equal to the transfer amount.

Everyone is looking for more favorable conditions for doing business. And many advantages are noted in the simplified taxation system. But can everyone switch to this regime?

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What nuances should taxpayers take into account? What opportunities will LLCs and individual entrepreneurs get when switching to the simplified tax system?

Basic moments

The first step is to understand what the simplified tax system is, as well as who can apply it and when.

Definitions

The simplified tax system is a special type of tax regime, which is aimed at reducing the tax burden on small and medium-sized businesses, and accordingly, facilitating tax and accounting.

Who can go

It is worth immediately determining which taxpayers do not have the opportunity to switch to the “simplified” tax system. This:

1. An enterprise that has a branch or representative office. But an organization that has a division that does not belong to the category of branches or representative offices can work on the simplified tax system.
2. Bank.
3. Insurance Company.
4. Non-state pension fund.
5. Investment fund.
6. Taxpayers whose activities are related to securities.
7. Pawnshop.
8. Individual entrepreneurs and LLCs that produce products subject to excise tax, as well as mine and carry out retail trade in minerals (except for common minerals).
9. An organization that has a gambling business.
10. Private notary office, lawyer education.
11. Firms participating in the agreement on the division of property.
12. Organizations on the Unified Agricultural Sciences.
13. Public sector entity.
14. Foreign company.

In order to switch to the simplified tax system, you must follow certain rules:

1. For enterprises that plan to file, the share of participation of another organization should not be more than 25% ().
2. The average number of personnel at the enterprise should not exceed the established norm of 100 people.
3. The organization's income for 9 months of the current year should not exceed the amount of 60 million rubles (), which is indexed by the deflator coefficient.
4. The residual value of fixed assets and intangible assets of the enterprise must be up to 100 million rubles.

The transition to the simplified tax system is carried out voluntarily after notifying the tax authority of your desire.

Legal grounds

Object of taxation on the simplified tax system:

• income;
• income that is reduced by expenses.

But many decided to do full bookkeeping on a voluntary basis. Now LLCs must reflect the results of their activities in transactions.

So, let's look at the main accounts that will be useful to you:

It is necessary to generate the following postings:

Entrepreneurs may not keep accounting records.

Emerging nuances

Sometimes it is difficult to find answers to all questions in legislation. Let's look at the main difficulties when switching to the simplified tax system. What interests simplified taxation tax payers most often?

Commission of the bank

Taxpayers who apply the simplified tax system “income minus expenses” when determining the tax base can take into account the costs that are described in. This list is complete.

Paragraph 9 of this article states that payers take into account the interest they pay when providing finance, as well as the costs associated with paying for services provided by credit companies.

This means that payment for services of a banking institution (when transferring amounts to the settlement accounts of enterprise sellers from the accounts of individual buyers on credit) can be taken into account when calculating the tax base of the simplified tax system (USN).

Depreciation of fixed assets (FPE)

Depreciation on fixed assets must be calculated in accordance with the procedure.

Depreciation is accrued for accounting of fixed assets or intangible assets (, 346.16,).

The taxpayer must issue an order on a new accounting policy, which will reflect all depreciation methods.

If the cost of the object is more than 10 thousand rubles, write-off is possible:

• by balances that are decreasing;
• by volume in proportion to work performed or goods manufactured;
• by the sum of the numbers of useful years.

If the cost of the object is less than 10 thousand, write-off is possible only for production costs upon commissioning.

With the simplified tax system “income that is reduced by expenses” in tax accounting, it is worth indicating what methods were used to write off products that were purchased for further sale (FIFO, at the price of units of production, at the average price).

When using the linear method, depreciation is calculated under the simplified tax system (USN) for income minus expenses, relying on indicators of the primary price of fixed assets and useful life.

If the organization has revalued fixed assets, then the primary value is used, and the restored amounts are used at the time of the revaluation.

For example, a company purchased an OS, the cost of which is 340,000 rubles, and the period of use is 4 years. Let's calculate depreciation:

340,000 * 0.25 = 85 thousand rubles. (0.25 is a quarter of the useful time of the OS)

Every year the depreciation amount will be 85 thousand rubles.

This method of calculation is convenient if you need to calculate the amount for each month.

Depreciation amount for each month:

340000: 48=7083.33 rubles

When using the non-linear method, depreciation is calculated as the product of the price of the object that is being depreciated and its depreciation rates (formula A = (2/a) * 100%, where a is the useful time of the asset for the month).

For example, a company purchased an asset at a price of 360 thousand rubles. period of use – 2 years. We calculate the depreciation rate as follows:

(2 / 24) *100% = 8.33%. The amount is different every month.

Under leasing conditions

Lessor companies using the simplified tax system do not have the right to take into account the price of material assets as costs in accordance with the procedure provided for in Art. 346.16 clause 1 sub. 1 NK.

In this case, all receipts that are associated with payment for services rendered are taken into account.

Amounts of payments under a leasing agreement are taken into account by taxpayers in profits when determining the tax base for taxes, which are transferred in accordance with the use of a simplified taxation regime.

Material aid

For example, a company operates on the simplified tax system and makes payments to employees in the form of financial assistance for vacations at the expense of undistributed amounts of income for previous years.

Can such amounts be included in expenses that reduce tax? When assessing tax, costs in the form of material assistance cannot be taken into account ().

This means that simplified companies also cannot reduce the tax base when determining the amount of financial assistance.

Since such payments cannot reduce the tax base for the single tax, they cannot be included in the objects of taxation of the insurance premium for compulsory pension insurance.

Advance payments

To fully pay the simplified tax system you must:

To calculate an advance payment to an enterprise using the simplified tax system “income minus expenses”, you should:

1. From the amount of profit for a specific period, it is worth subtracting the amount of costs for the same time.
2. Reduce the results in the case where losses were incurred in the previous year, that is, pay a minimum tax of 1 percent. In such a situation, it will be possible to write down the funds paid in the current year (or over the next 10 years) as expenses. If an enterprise has recorded losses using the simplified tax system “income minus expenses” for several years in a row, then they can be transferred in the same sequence in which they were received.
3. Multiply the obtained figures by a rate of 15% (or another rate, if provided for by law).
4. Subtract advances already made this year.

We get the following formula:

When an agency agreement is in effect

In accordance with , profit does not take into account income in the form of a property that was received by commission agents, agents or other attorneys in connection with the performance of duties (including agency duties).

Such profits do not include commissions, agency or other fees.

According to one party, for a fee, must carry out legal actions and other actions on behalf of the second party on its own behalf or on behalf of the principal. The principal pays for these actions.

Main disadvantages

1. The list (Article 346 of the Tax Code) of types of activities is limited, that is, not everyone can apply the simplified tax system.
2. You cannot open branches and representative offices. You won’t be able to expand your business if you plan to be on a simplified basis.
3. It will not be possible to include all costs when calculating the amounts of the reduced tax base under the simplified tax system “income minus expenses”.
4. There is no obligation to draw up the simplified tax system, and this risks losing the counterparty, the VAT payer, because he will not be able to take advantage of the deduction of VAT amounts paid to the state treasury.
5. When an enterprise switches to the simplified tax system or from the simplified tax system to another regime, it will not be possible to include losses from previous years when determining the amounts of the single tax or taxes on income.
6. If there is a loss, the organization is not exempt from paying the minimum tax established by legislative acts.

Video: simplified tax system - what expenses can be taken into account, what needs documents

Despite a number of limitations and disadvantages, there are no fewer people who want to use the simplified tax system, because this is an excellent opportunity to simplify tax and accounting and reduce the amount payable to the budget.

Attention!

• Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
• All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.