Benefits, risks and features of combining tax regimes (UTI, usn, osno and others) for individual entrepreneurs and LLCs. Separate accounting of expenses and VAT for UTII and basic income Separate accounting for basic and UTII

Any combination of taxation systems always gives rise to a whole range of problems. First of all, they are associated with taking into account expenses that cannot be attributed to only one type of activity. There are salaries and administration fees, office and business expenses, business trips, office rent and much more.

However, when it comes to VAT under UTII and OSNO, the problems become much higher. Because here it is important not only to understand the costs, but also to determine what amount of VAT can be deducted. This is what this article is about.

1. Why do we need separate accounting for OSNO and UTII?

2. Separate accounting of income

3. We distribute expenses for UTII and OSNO

4. How to determine the income share for the proportion

5. Two more interesting questions and your accounting policies

6. We separate the “input” VAT for UTII and OSNO

7. How to determine the share of total “input” VAT to be deducted

8. Example

9. 5% rule

10. Is the 5% rule applicable for UTII?

11. Combining UTII and OSNO in 1s 8.3

So, let's go in order. If you don't have time to read a long article, watch the short video below, from which you will learn all the most important things about the topic of the article.

(if the video is not clear, there is a gear at the bottom of the video, click it and select 720p Quality)

We will discuss the topic further in the article in more detail than in the video.

1. Why do we need separate accounting for OSNO and UTII?

So, in order to understand where the problem comes from when combining OSNO and UTII, let's briefly recall the main features of these tax regimes:

1. BASIC– the tax base is the difference between income and expenses. And in order to calculate the tax, you need to know the amount of income and expenses related to this regime.

In addition, OSNO taxpayers also pay value added tax, and “input” VAT on goods, works, and services related to this regime is deducted.

1. UTII– the tax base does not depend on income and expenses, but is determined by the physical indicators of the business (for example, store area, number of employees, etc.). The amount of expenses and income related to the type of activity on UTII does not affect the amount of tax.

For types of activities transferred to UTII, organizations and individual entrepreneurs are not VAT payers (with some exceptions). Those. VAT is not charged upon sale, but “input” VAT is not deductible.

Thus, it is clear that the situation with income and expenses, as well as VAT in these two tax systems is diametrically opposite. Therefore, their separate accounting is necessary. The Tax Code also speaks about this, paragraphs. 9, 10 tbsp. 274 Tax Code, paragraph 4 of Art. 170 NK.

Before you divide something, you need to prepare a base for it. For this purpose, separate subaccounts are created in accounting for revenue, other income (90-1 and 91-1 accounts), cost accounts (25, 26, 44)

Separately:

• - for income and expenses attributable to OSNO
• - for income and expenses attributable to UTII
• - for expenses that cannot be attributed to one or another regime.

For example:

90-1-1 “Revenue from activities taxed in accordance with OSNO”;

90-2-1 “Revenue from activities subject to UTII”;

44-1 “Sale expenses in activities taxed in accordance with OSNO”;

44-2 “Sale expenses in activities subject to UTII”;

44-3 “General selling expenses.”

2. Separate accounting of income

Let's start with income. Accounting for revenue received from the sale of products, goods, works, and services usually does not raise any questions. Because We always know exactly within what type of activity the sale was made.

Let's say Podarok LLC has two types of activities - wholesale trade (OSNO) and retail trade (UTII). You can clearly trace where each product was sold - wholesale or retail. Accordingly, when calculating income tax, we take into account only that revenue that relates to OSNO (in the example, this is wholesale). We are also interested in UTII revenue, but only for accounting purposes.

However, in addition to direct sales revenue, the organization may have other income. There are incomes that are completely attributable to UTII, for example:

• — supplier bonuses and discounts on goods purchased only for activities within the framework of UTII (letters from the Ministry of Finance dated February 16, 2010 No. 03-11-06/3/22, dated January 28, 2010 No. 03-11-06/3/11) ;
• — surpluses identified during inventory in a retail store;
• — fines and penalties for late payments from buyers within the framework of UTII, accrued in court (letter of the Ministry of Finance of Russia dated May 22, 2007 No. 03-11-04/3/168).
• These incomes will not be taken into account for purposes of calculating income tax.

3. We distribute expenses for UTII and OSNO

The cost situation is more complicated. Here you will have expenses that:

• — completely relate to activities on OSNO and are taken into account when calculating income tax;
• - completely relate to activities on UTII and are not taken into account when calculating income tax;
• - apply to both types of activities

For example, Podarok LLC employs: a salesperson on the sales floor (UTII), a wholesale sales manager (OSNO), a director, an accountant and a loader.

The last three characters are engaged in both activities. And if the salary for the salesperson and manager can be directly attributed to the types of activities, then the salary for the rest needs to be distributed. Similarly with other general expenses (clause 9 of article 274, clause 4,7 of article 346.26 of the Tax Code). The same applies to paid benefits (letter from the Ministry of Finance dated February 13, 2008 No. 03-11-02/20).

Please note: the concept of expenses attributable to both types of activities and general business expenses is not identical. You may have some general business expenses that are directly attributable to taxable or non-taxable activities. For example, for Podarok LLC - expenses for legal services associated with drawing up an agreement for wholesale transactions.

So, how to distribute expenses for UTII and OSNO? The amount of income tax depends on this. NK will tell us about this.

General expenses must be distributed in proportion to the income received from a particular type of activity. The use of other distribution methods, even if approved in the accounting policy, will cause disputes with tax authorities (for - Resolution of the Federal Antimonopoly Service of the Moscow District dated December 7, 2009 No. KA-A41/13288-09, against - Resolution of the Federal Antimonopoly Service of the Northwestern District dated May 22, 2012 year No. A42-5489/2010).

4. How to determine the income share for the proportion

But what kind of income is this? On OSNO, revenue includes VAT, but on UTII it does not. Officials insist that when calculating the proportion, revenue must be used without VAT. This is logical and worth agreeing with. If only because in paragraph 1 of Article 248 of the Tax Code there is a direct provision that when determining income, the amount of VAT charged to buyers is excluded from it.

So, the distribution formulas look like this:

OR(BASE) = OR * D(BASE)

D(OSNO) = Income(OSNO) / Income(total)

OR(OSNO) – total distributed expenses allocated to OSNO

OR – total expenses that need to be distributed

D(OSNO) – share of expenses related to activities on the general system

Income (OSNO) – income from “general regime” activities

Income (total) – the total amount of income.

For UTII the formula will be similar. Or you can simply subtract from the total expenses those allocated to OSNO.

5. Two more interesting questions and your accounting policies

This raises two interesting questions to which we also need to get an answer.

Question 1: For what period should we distribute and take income and expenses? The answer is very simple - the distribution is made monthly, for each month separately, without taking into account the relationships that have developed in previous months (letter of the Federal Tax Service of Russia dated January 23, 2007 No. SAE-6-02/31 and the Ministry of Finance of Russia dated January 24, 2007 No. 03 -04-06-02/7, dated May 23, 2012 No. 03-11-06/3/35, dated April 16, 2009 No. 03-11-06/3/97, dated February 13, 2008 No. 03-11-02/20).

Question 2: What income should be taken into account when calculating the proportion?– only from sales or should we also take into account non-sales expenses? Here, the explanations of officials, unfortunately, are ambiguous.

Letters dated February 18, 2008 No. 03-11-04/3/75 and dated March 14, 2006 No. 03-03-04/1/224 state that the calculation of the proportion must include not only proceeds from sales, but and non-operating income (excluding VAT and excise taxes). However, from letters dated March 17, 2008 No. 03-11-04/3/121, dated January 24, 2007 No. 03-04-06-02/7, dated December 14, 2006 No. 03-11-02/ 279 it follows that only sales revenue can be used to calculate the proportion.

If you strictly follow the Tax Code, then it says: “in proportion to the share of the organization’s income from activities related to the gambling business in the total income of the organization for all types of activities” (for UTII the rules are similar). And income includes income from sales and non-operating income.

Do not include non-operating income that cannot be attributed to a particular activity in the denominator of the formula.

In any case, your accounting policy will play a decisive role, in which you will write:

• - what expenses do you have related to taxable and non-taxable activities, and which ones will be distributed
• - what income do you include in the proportion - only revenue or revenue and non-operating;
• — over what period the distribution is made.

6. We separate the “input” VAT for UTII and OSNO

Separate accounting also applies to “input” VAT. For these purposes, additional sub-accounts are opened in which VAT amounts are taken into account separately under the general regime and separately under the UTII regime.

The organization will actually have three types of “input” VAT:

1. VAT on goods, works, services used to carry out transactions subject to VAT – is deductible in full
2. VAT on goods, works, services used to carry out transactions subject to VAT is not accepted for deduction, but is fully included in their cost.
3. VAT on goods, works, services used to carry out both taxable and non-taxable transactions is distributed according to proportion. The part attributable to taxable transactions is taken as a deduction, the part attributable to non-taxable transactions is included in the cost.

To ensure separate accounting for VAT, subaccounts are opened for account 19:
– “VAT deductible”;
– “VAT for distribution”

Now we just have to figure out how to calculate the proportions. Clause 4.1 art. 170 of the Tax Code suggests that the proportion is determined based on the cost of goods shipped (work performed, services rendered), sales transactions of which are subject to taxation (exempt from it), in the total cost of shipment.

In simple terms, this is the share of the cost of goods and services (taxable or not) in the total cost of shipment.

But here another question arises - what is meant by “cost of shipped goods”. Is this revenue (with or without VAT?) or the cost of shipment? The same goods, for example, at retail and wholesale, can be sold at different prices, although the purchase price will be the same. The Tax Code does not provide any specifics.

But one thing is absolutely certain - non-operating income is no longer included in this calculation (dated July 8, 2015 No. 03-07-11/39228, dated July 19, 2012 No. 03-07-08/188, dated October 27, 2011 No. 03-07-08/298, dated March 17, 2010 No. 03-07-11/64, dated August 3, 2010 No. 03-07-11/339, dated November 11, 2009 No. 03-07- 11/295).

7. How to determine the share of total “input” VAT to be deducted

Officials demand that the cost of shipped goods be determined as the cost of their sale without VAT (Letter of the Ministry of Finance dated June 26, 2009 No. 03-07-14/61). And the Supreme Arbitration Court agreed with them back in 2008 (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated November 18, 2008 No. 7185/08). Those. comparable indicators are taken, excluding VAT.

So, the formulas for the distribution of the total “input” VAT for UTII and OSNO look like this (they are similar to the formula for the distribution of total expenses):

VAT(OSNO) = VAT * D(OSNO)

D(OSNO) = Revenue(OSNO) / Revenue(total)

VAT (OSNO) – part of the “input” VAT on total expenses, which can be deducted

VAT – all “input” VAT on total expenses

D(OSNO) – the share of the total “input” VAT that can be deducted

Revenue (OSNO) – the cost of goods, works, and services shipped during the quarter, subject to VAT

Revenue (total) – the total cost of goods, works, services shipped during the quarter

The calculation is made based on quarterly amounts. For fixed assets and intangible assets accepted for accounting in the first or second month of the quarter, the calculation is carried out on the basis of monthly amounts.

Fix the method of distribution of the total “input” VAT in the accounting policy.

8. Example

Let's see how to distribute the total “input” VAT using an example. We assume that there are no non-operating incomes directly related to the types of activities, and the proportion of distribution of general expenses and VAT for them coincides.

Podarok LLC combines UTII (retail trade) and OSNO (wholesale trade). Revenue data for one of the quarters is shown in the table. Let's calculate the share of income that relates to activities on OSNO and UTII.

The total amount of “input” VAT on total expenses (we assume for simplicity that this is not fixed assets and intangible assets, for which their own rules are established) for the quarter is 108,000 rubles.

Let’s determine the amount of “input” VAT that can be deducted:

VAT deductible = RUB 108,000. * 60% = 64,800 rub.

VAT taken into account in the cost of GWS = 108,000 * 40% = 43,200 rubles.

The amount of total expenses that cannot be attributed to a specific type of activity was, by month, excluding VAT:

9. 5% rule

There is an exception when the Tax Code allows not to keep separate VAT records. If in a tax period the share of costs incurred during imputed activities does not exceed 5% of the total amount of costs for the acquisition, production and (or) sale of goods (works, services), property rights, then the entire “input” VAT can be deducted , regardless of the activity in which materials, works, services are used (paragraph 9, paragraph 4, article 170 of the Tax Code).

Note! To determine the right not to keep separate records, revenue is not important. You are looking only at the amounts of expenses incurred (letters from the Ministry of Finance of Russia dated October 18, 2007 No. 03-07-15/159, Federal Tax Service dated October 24, 2007 No. ШТ-6-03/820@).

Due to the fact that the Tax Code does not contain the concept of “total costs,” you can prescribe in your accounting policy that total production costs are formed only from direct costs. This will make it possible not to take into account the amount of general business expenses as part of total expenses. The fact that this option is possible is evidenced by the Resolution of the Federal Antimonopoly Service of the Volga District dated July 23, 2008 in case No. A06-333/08.

For example, the share of revenue under UTII is 2% of total revenue, and expenses attributable to UTII amounted to 6% of total expenses. In such a situation, separate accounting for VAT must be maintained.

Remember, even if the share of expenses for non-taxable activities is less than 5%, you still need to make a calculation. Otherwise, tax inspectors may say that the organization does not have separate VAT.

10. Is the 5% rule applicable for UTII?

Also, the 5% rule itself for VAT with UTII and OSNO is controversial for application. The fact is that regulatory authorities claim that the rule applies exclusively to taxable and non-taxable transactions on the general system, and in the case of UTII is not applicable.

• Version 1 - the 5% rule does not apply: letters of the Ministry of Finance of Russia dated July 8, 2005 No. 03-04-11/143, Federal Tax Service of Russia dated May 31, 2005 No. 03-1-03/897/8@, dated October 19, 2005 No. MM-6-03/886@, resolution of the Federal Antimonopoly Service of the Central District dated May 29, 2006 No. A23-247/06A-14-38.
• Version 2 - the 5% rule is in effect: resolutions of the FAS Volga District dated April 19, 2011 No. A55-19268/2010, FAS North Caucasus District dated May 4, 2008 No. F08-2250/2008 (left in force by the decision of the Supreme Arbitration Court of the Russian Federation dated August 15 2008 No. 10210/08).

At the moment, experts adhere to the second point of view.

Maintaining separate VAT accounting for UTII and OSNO is extremely important. If it is absent, then the organization does not have the right to deduct amounts of “input” VAT and attribute them to expenses when taxing profits (paragraph 8, paragraph 4, article 170 of the Tax Code of the Russian Federation). But here, of course, we mean VAT on expenses common to activities. Input VAT on goods (works, services) that are entirely intended for taxable transactions can still be deducted.

11. Combining UTII and OSNO in 1s 8.3

For those who keep records in the 1C: Accounting program, watch how separate VAT accounting is carried out on total expenses when combining UTII and OSNO in 1C in video format.

What problematic issues do you have with the combination of OSNO and UTII and maintaining separate records? Ask them in the comments!

We will also look at:

— situations when goods are purchased that can subsequently be used in both taxable and non-taxable activities, VAT restoration;

— acquisition of fixed assets and deduction of VAT when maintaining separate accounting;

— accounting for insurance premiums when combining OSNO and UTII;

— all accounting entries on the topic;

— and many controversial and difficult situations.

We will also solve an end-to-end problem for a wholesale and retail company. You will receive examples of wording for accounting policies and an example of a calculation certificate.

Separate accounting of expenses and VAT for UTII and OSNO

But there are always expenses that cannot be attributed to a specific “profitable” operation. This is, for example, the salary of management, accounting and insurance premiums for it, office rent. And these expenses must be divided. Moreover, the result of such a distribution will influence the correct calculation:

• income tax- this is understandable, since the amount of expenses calculated incorrectly will lead to an incorrect calculation of the tax base;
• amounts UTII, which must be transferred to the budget - after all, the tax itself can be reduced by the amount of insurance premiums and sick leave for employees (within 50%) clause 2 art. 346.32 Tax Code of the Russian Federation. If these contributions and benefits relate to employees who are involved in two types of activities (for example, director and accountant), then they must also be distributed between the two modes and Letter of the Ministry of Finance dated February 17, 2011 No. 03-11-06/3/22.

And if there is input VAT, related to general expenses, it must also be divided into two parts:

• one - distributed in proportion to income from general activities - can be taken as a deduction;
• the second - distributed in proportion to income from imputation and other non-taxable transactions - must be included in the value of the property itself.

The distribution of both general expenses and the amount of input VAT related to them is based on income from “imputed” and general activities. And the first question that arises during distribution is whether it is necessary to clear general regime revenues from VAT. We will consider it.

We divide common expenses

Such expenses must be divided between regimes in proportion to the shares of income from each type of activity in their total amount - this is directly enshrined in the Tax Code. clause 9 art. 274 Tax Code of the Russian Federation. The distribution formula looks like this:

Organizations often prescribe in their accounting policies an option for distributing expenses that is beneficial to them - that is, they stipulate that income from operations subject to VAT is included in the formula taking into account the tax. Then it becomes possible to write off more as expenses taken into account when calculating income tax.

There is still an opinion that when distributing costs between “imputed” activities and general activities, organizations have complete freedom of action.

The main thing is that the distribution method is justified and enshrined in the accounting policy. For example, you can distribute total costs in proportion to the area of ​​premises used or other physical indicators. This is what the Ministry of Finance once allowed to do. Letter of the Ministry of Finance dated October 4, 2006 No. 03-11-04/3/431.

However, since 2007, a rule has appeared in the Tax Code that directly requires UTII payers combining “imputed” and general activities to distribute total expenses in proportion to their shares of income. So now organizations have no choice.

Reader's opinion

“We have long stated in our accounting policy that we will distribute expenses in proportion to income, including VAT. The logic was this: since there are no clear instructions in the Tax Code, the inspectorate will not be able to find fault with the option used. However, when tested, it did not work.

Valentina,
accountant, Moscow

However, the inspectorates insist that when distributing general expenses, it is necessary to take into account revenue cleared of VAT. The Ministry of Finance agrees with this Letter of the Ministry of Finance dated February 18, 2008 No. 03-11-04/3/75. After all, in paragraph 1 of Art. 248 of the Tax Code there is a direct provision that when determining income, the amount of VAT charged to buyers is excluded from it.

So if your organization, while distributing its expenses, does not clear general revenues from VAT, then the inspector may assess additional income tax, impose a fine and impose penalties. This is exactly the situation that one of our readers faced. The amounts accrued to the organization for payment to the budget turned out to be quite considerable.

CONCLUSION

If you have expenses that you cannot clearly attribute to imputation or general regime activities, then they must be distributed between regimes in proportion to income. And when distributing, general income must be taken into account without VAT.

We divide the input VAT by total expenses

For such a distribution, it is also necessary to take the proportion that includes the cost of the goods shipped in clause 4 art. 170 Tax Code of the Russian Federation.

Firstly, it is not entirely clear from the Tax Code what exactly is meant by the cost of shipped goods (the cost of their acquisition or sale). Secondly, when determining the proportion for the distribution of input VAT, the same question arises: should indicators be taken into account with or without VAT?

There is no direct answer to these questions in the Tax Code. Inspectors require that the proportion be determined, taking into account the cost of shipped goods as the cost of their sale, and without VAT clause 1 art. 154, paragraph 1, art. 168 Tax Code of the Russian Federation; Letters of the Ministry of Finance dated June 26, 2009 No. 03-07-14/61, dated May 20, 2005 No. 03-06-05-04/137.

By the way, the Supreme Arbitration Court of the Russian Federation agreed with this approach back in 2008. Resolution of the Presidium of the Supreme Arbitration Court of November 18, 2008 No. 7185/08 And after the publication of his decision, judicial practice became uniform: when calculating the proportion that includes income from taxable and non-VAT-taxable transactions, it is necessary to take comparable indicators. That is, all amounts of income must be taken into account without VAT Resolution of the Federal Antimonopoly Service of the North-Western Territory of January 12, 2010 No. A13-517/2009; FAS VSO dated October 8, 2010 No. A78-1427/2009; FAS ZSO dated 06/03/2010 No. A46-16246/2009; FAS UO dated June 23, 2011 No. Ф09-3021/11-С2.

CONCLUSION

As we see, both when distributing total income and when distributing input VAT on them, it is necessary to take comparable indicators - that is, without taking into account tax. And if you did it differently, then the sooner you correct the mistake, the better: not only will the penalties be smaller, but the inspectorate will also have less chance of fining you.

Example. Distribution of total expenses and input VAT on them

/ condition / The organization trades retail (pays UTII) and wholesale (pays income tax).

1. Income data:

2. The amount of total expenses that cannot be attributed to a specific type of activity amounted to RUB 1,000,000 excluding VAT. The amount of input VAT is 126,000 rubles.

/ solution / We will determine the share of income related to general activities and, based on it, calculate the amount of input VAT that can be deducted, and the part of total expenses that can be taken into account when calculating income tax.

In conditions of simultaneous use by an economic entity of such tax regimes as the general taxation system (hereinafter - OSNO) and the taxation system in the form of a single tax on imputed income for certain types of activities (hereinafter - UTII), the role of accounting policy for tax purposes (hereinafter - tax policy) is significant increases. In such business conditions, tax legislation obliges a company or merchant to maintain a separate business, but does not provide any recommendations on its organization. In this article we will talk about those elements that need to be consolidated in tax policy when combining OSNO and UTII in order to minimize the occurrence of possible tax risks.

When doing business, combining OSNO and UTII is not uncommon, this is especially typical for entities engaged in trading activities, who, along with wholesale trade, are also engaged in retail sales of goods.

If, with regard to the taxation of wholesale trade, the seller has a choice between OSNO and the simplified taxation system, then in terms of retail, which meets the conditions of Article 346.26 of the Tax Code of the Russian Federation, voluntariness is excluded. If a single tax on imputed income has been introduced in the territory of the seller’s activities, then the retail seller who meets the conditions of subparagraphs 6 and 7 of paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation is transferred to “imputed” without fail. True, the ban on the voluntary use of UTII does not apply. From this date, firms and merchants have the opportunity to voluntarily pay UTII for “imputed” types of activities. Such changes to Chapter 26.3 of the Tax Code of the Russian Federation were introduced by Federal Law No. 94-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation.”

Taking this into account, companies conducting “imputed” business, for which the use of UTII for one reason or another is unprofitable, will be able to refuse to use it. To do this, they will need to deregister as a UTII payer within five working days by submitting a corresponding application to the tax office. Such rules follow from the updated editions of Article 346.28 of the Tax Code of the Russian Federation.

The combination of these taxation regimes is associated with the obligation of the business entity to maintain separate accounting. Firstly, such a requirement follows from paragraph 9, which prohibits, when calculating the tax base, from taking into account income and expenses related to “imputed” activities as part of income and expenses.

Secondly, the requirement to maintain separate records of property, liabilities and business transactions in terms of “imputation” and activities taxed in accordance with OSNO is contained in paragraph 7 of Article 346.26 of the Tax Code of the Russian Federation. At the same time, it is legally determined that accounting of property, liabilities and business transactions within the framework of “imputed” activities is carried out by the UTII payer in the generally established manner. This is also indicated by Letter of the Ministry of Finance of the Russian Federation N 03-11-06/3/50.

At the same time, neither Chapter 25 of the Tax Code of the Russian Federation nor Chapter 26.3 of the Tax Code of the Russian Federation contains an answer to the question of how to organize such accounting for a company combining OSNO and UTII.

In the absence of a methodology for maintaining such separate accounting, enshrined in the Tax Code of the Russian Federation, the taxpayer must develop its own principles for maintaining it and consolidate their use in its tax policy.

At the same time, based on an analysis of tax legislation, the taxpayer in his accounting policy will have to cover issues related to the calculation of taxes such as income tax, tax on organizations. In addition, it will be necessary to organize separate accounting of payments and other remuneration accrued in favor of individuals, including under employment and civil law contracts, the subject of which is the performance of work, provision of services, from which the organization is obliged to calculate and pay insurance premiums for mandatory types of social. Despite the fact that UTII payers are recognized as full payers of these insurance premiums, they will still have to organize separate accounting. After all, insurance premiums paid by an organization for the types of business from which UTII is paid do not reduce the tax base for income tax.

In addition, as stated in paragraph 2 of Article 346.32 of the Tax Code of the Russian Federation, the amount of the single tax calculated for the tax period is reduced by UTII payers by the amount:

All types of mandatory insurance contributions established by the legislation of the Russian Federation, paid (within the limits of calculated amounts) in a given tax period when paying benefits to employees;
expenses for paying sick leave for days of temporary incapacity for work of an employee, which are paid at the expense of the employer;
contributions under voluntary insurance contracts concluded by the employer in favor of employees in the event of their temporary disability.

In this case, the amount of the single tax cannot be reduced by the amount of these expenses by more than 50 percent.

Therefore, tax policy needs to specify the procedure for paying insurance premiums for compulsory types of social insurance, including insurance contributions for compulsory pension insurance (hereinafter referred to as OPS), as well as the procedure for distributing benefits for temporary disability and contributions under voluntary insurance contracts. It is also necessary to fix the procedure for distributing amounts of general expenses - payments and other remuneration in favor of individuals whose labor is simultaneously used in “imputed” activities and in activities taxed in accordance with the general taxation regime. Similar recommendations are given in Letter of the Ministry of Finance of the Russian Federation dated No. 03-11-06/3/22.

As stated in Letter of the Ministry of Finance of the Russian Federation N 03-11-06/3/139, if when combining UTII with other taxation regimes it is impossible to ensure separate accounting of employees by type of business, then when calculating UTII the total number of employees for all types of activities is taken into account. At the same time, expenses for remuneration of administrative and managerial personnel for the purposes of applying a taxation regime other than UTII are determined in proportion to the shares of income in the total amount of income received by the organization from all types of activities.

At the same time, the taxpayer for each of the areas separately needs to fix the indicators themselves, on which the methodology for maintaining separate accounting for each type of activity will be based, the principle of their distribution, as well as the documents that will guide the taxpayer in determining them. In addition, it would not be amiss to indicate the requirements for the composition of such documents, as well as those responsible for their preparation.

Let's start with income tax

UTII payers are not recognized as VAT payers, but only in relation to taxable transactions carried out within the framework of activities subject to a single tax on imputed income, as indicated by paragraph 4 of Article 346.26 of the Tax Code of the Russian Federation.

For a business entity combining OSNO with UTII, this means that it will have to organize separate accounting of the amounts of “input” tax. After all, the sources of covering the amounts of “input” VAT when combining “imputation” and OSNO are different. In terms of transactions subject to UTII, the amounts of “input” tax are taken into account in the cost of goods (work, services), this is indicated in paragraph 2. In terms of transactions carried out within the framework of OSNO, the “imputed” person is recognized as a VAT payer, and, therefore, on the basis of Articles 171 and 172 of the Tax Code of the Russian Federation, accepts the amount of “input” tax presented to him when purchasing goods (work, services) for deduction.

At the same time, in addition to VAT related specifically to “imputation” or to OSNO, the UTII payer will invariably incur “general” VAT related to both types of activities simultaneously. The method of its distribution must be fixed by the “imputed” in its tax policy.

The courts also say that the procedure for maintaining separate accounting should be fixed in the accounting policy, as indicated in particular by the Resolution of the Federal Antimonopoly Service of the North-Western District in case No. A56-27831/2011.

Moreover, it may be based on the principle enshrined in paragraph 4 of Article 170 of the Tax Code of the Russian Federation. Despite the fact that the distribution mechanism established by paragraph 4 of Article 170 of the Tax Code of the Russian Federation is defined only for the simultaneous implementation by a taxpayer of VAT taxable transactions and tax-exempt transactions (), in the author’s opinion, it can be successfully applied when combining OSNO and UTII.

Let us recall that the principle of distribution of amounts of “input” tax, enshrined in paragraph 4 of Article 170 of the Tax Code of the Russian Federation, is as follows.

First, the “imposer” must determine the direction of use of all available resources (goods, works, services, property rights).

To do this, he needs to divide all goods, works, services, property rights into three categories:

1. goods (work, services), property rights used in taxable transactions. For this group of resources, amounts of “input” tax are accepted for deduction in accordance with the rules.
As is known, in accordance with this article, the right to apply a tax deduction arises for the VAT taxpayer if the following conditions are simultaneously met:
- goods (works, services, property rights) purchased for use in taxable transactions;
- goods (work, services), property rights are accepted for accounting;
- there is a properly executed invoice and relevant primary documents.
2. goods (work, services), property rights used in transactions subject to UTII. For this group of resources, the amount of “input” tax is taken into account by the VAT taxpayer in their value on the basis of paragraph 2 of Article 170 of the Tax Code of the Russian Federation.
3. goods (work, services), property rights used in both types of activities.

For the specified grouping of resources, the VAT taxpayer will have to open the appropriate sub-accounts in the balance sheet account 19 “Value added tax on acquired assets”:

19-1 “Value added tax on acquired assets for resources used in taxable activities”;
19-2 “Value added tax on acquired assets for resources used in activities subject to UTII”;
19-3 "Value added tax on acquired assets for resources used in both types of activities."

Since, based on a group of common resources, the taxpayer cannot determine which part of them was used in those and other types of operations, he must distribute the tax amounts using the proportional method.

Why should he draw up a special proportion that allows him to determine the percentage of taxable transactions and non-taxable transactions in the total volume of transactions, since paragraph 4 of Article 170 of the Tax Code of the Russian Federation determines that the specified proportion is determined based on the cost of shipped goods (work, services) , property rights, transactions for the sale of which are subject to taxation (exempt from taxation), in the total cost of goods (work, services), property rights shipped during the tax period.

This proportion must be calculated quarterly, since now exclusively all VAT taxpayers calculate and pay the tax quarterly. By the way, tax authorities pointed this out in Letter of the Federal Tax Service of the Russian Federation N ShS -6-3/450@ “On the procedure for maintaining separate VAT accounting.” The Ministry of Finance of the Russian Federation gives the same recommendations in its Letter N 03-07-11/237.

The only exception is determining the proportion when accounting for fixed assets or intangible assets in the first or second months of the quarter. As stated in paragraph 4 of Article 170 of the Tax Code of the Russian Federation for fixed assets and intangible assets accepted for accounting in the first or second months of the quarter, the taxpayer has the right to determine the specified proportion based on the cost of goods shipped in the corresponding month (work performed, services rendered), property transferred rights, transactions for the sale of which are subject to taxation (exempt from taxation), in the total cost of goods (work, services) shipped (transferred) per month, property rights.

If this right is used, it must be included in your tax policy.

Let us note that the Ministry of Finance of the Russian Federation in its Letter N 03-11-04/3/75 insists that the specified proportion should be calculated by the taxpayer without taking into account VAT amounts, citing the fact that in this case the comparability of indicators is violated.

However, this does not directly follow from Chapter 21 of the Tax Code of the Russian Federation, due to which the taxpayer may establish otherwise in his tax policy. Especially considering that drawing up the proportion taking into account VAT is much more profitable, since the amount of tax that the organization can reimburse from the budget will be greater.

At the same time, we once again draw your attention to the fact that the courts support the point of view of financiers, as evidenced by Resolution of the Supreme Arbitration Court of the Russian Federation No. 7185/08 and Resolution of the Federal Antimonopoly Service of the Ural District in case No. F09-3021/11-C2.

Based on the resulting percentage, the “imputed” person determines what amount of the total “input” tax can be accepted for deduction, and what amount is taken into account in the cost of common resources.

In the absence of separate accounting, taxpayers combining UTII with the general taxation regime do not have the right to deduct the amount of “input” VAT, this is expressly stated in paragraph 4 of Article 170 of the Tax Code of the Russian Federation. The specified tax amount cannot be included in expenses taken into account when calculating income tax. In such a situation, the source of covering the total amount of “input” tax will be the business entity’s own funds.

The only exception is the so-called “five percent” rule, enshrined in paragraph 4 of Article 170 of the Tax Code of the Russian Federation. According to this norm, the taxpayer has the right not to distribute “input” VAT in those tax periods in which the share of total expenses for the acquisition, production and (or) sale of goods (work, services), property rights, transactions for the sale of which are not subject to taxation, is not exceeds 5 percent of the total aggregate costs for the acquisition, production and (or) sale of goods (works, services), property rights. In this case, all VAT amounts presented to such taxpayers by sellers of goods (work, services), property rights in the specified tax period are subject to deduction in accordance with the procedure established by Article 172 of the Tax Code of the Russian Federation.

We remind you that the five percent rule can be used quite legally not only by organizations in the production sector, but also by those engaged in non-productive business, for example, in trade. This is also confirmed by the Ministry of Finance of the Russian Federation in its Letter N 03-07-11/03.

To be fair, we note that even before this date, the Ministry of Finance of the Russian Federation in its Letter N 03-07-11/37 allowed the possibility of using this rule for sellers of goods combining OSNO and UTII.

Due to the fact that the Tax Code of the Russian Federation does not contain the concept of “total costs,” we recommend that you state in your accounting policy that total production costs are formed only from direct costs. This will allow you not to take into account the amount of general business expenses as part of total expenses! The fact that this option is possible is evidenced by the Resolution of the FAS of the Volga Region in case No. A06-333/08.

Organizational property tax

In terms of corporate property tax, a company combining OSNO and UTII needs to prescribe a mechanism for distributing the value of fixed assets that are simultaneously used in activities taxed by OSNO and in activities taxed by UTII.

Let us recall that on the basis of paragraph 4 of Article 346.26 of the Tax Code of the Russian Federation, UTII payers are exempt from the obligation to pay corporate property tax in relation to property used in “imputed” activities.

Payers of income tax are recognized as payers of property tax and pay it in the manner prescribed by Chapter 30 of the Tax Code of the Russian Federation.

That property (in terms of fixed assets) that is used simultaneously in the imputed activity and in the activity located on the main asset will have to be distributed.

There is no method for such distribution in tax legislation, due to which the taxpayer has the right to establish an algorithm for such distribution and consolidate its use in his tax policy.

Moreover, which indicator will be used by the taxpayer for the calculation, he also has the right to decide for himself, guided by his own reasons - the specifics of the type of activity, the type of property used, the number of personnel, and so on. In this case, such indicators can be revenue from sales, area of ​​real estate, vehicle mileage, and so on, as indicated by Letter of the Ministry of Finance of the Russian Federation N 03-03-06/2/25.

At the same time, practice shows that most often, the cost of “general” fixed assets is distributed in proportion to the revenue from activities located at the OSNO in the total volume of revenue from the sale of goods (works, services). Financiers also do not object to this approach, as indicated by Letter of the Ministry of Finance of the Russian Federation N 03-11-04/3/147.

Please note that when distributing the cost of “general” fixed assets, quarterly revenue must be used. After all, the tax period for UTII is a quarter, and as follows from the norms of Chapter 26.3 of the Tax Code of the Russian Federation, during the year the “imputed” activity may not be carried out, lose the right to use it, return to its use, and so on, as a result of which the indicators determined cumulative results will be distorted. Such clarifications on this matter are contained in Letter of the Ministry of Finance of the Russian Federation N 03-05-05-01/43.

Contributions to mandatory types of social insurance

At the beginning of the article, we already noted that the organization of separate accounting in terms of calculating these insurance premiums is necessary for the purpose of reducing the amount of UTII.

In terms of calculating insurance premiums for compulsory types of social insurance, an organization combining OSNO and UTII, it is necessary to organize separate accounting of personnel who are engaged in activities taxed according to the general scheme, in “imputed” activities, as well as those whose labor is used simultaneously and there and there.

For these purposes, a company can, by its order (another administrative document), “distribute” its employees by type of activity; it is useful to secure the involvement of each employee in a specific type of activity in his job description.

Difficulties will arise in relation to employees engaged in two types of activities simultaneously. In terms of OSNO, the number of such personnel can be distributed in proportion to the proceeds from the sale of goods (works, services) received within the framework of activities subject to taxes according to the general scheme in the total volume of revenue.

In addition, the distribution of “general” employees can be made based on the percentage of the average payroll of employees for the tax period for each type of activity, as stated in Letter of the Ministry of Finance of the Russian Federation N 04-05-12/21.

At the same time, we draw your attention to the fact that, in the opinion of the Ministry of Finance of the Russian Federation, set out in Letter No. 03-11-09/88, “general” employees should be taken into account in the number of employees of “imputed” activities. In addition, the ban on the distribution of administrative and managerial personnel is also contained in Letter of the Ministry of Finance of the Russian Federation N 03-11-05/216.

Based on the above material, we can conclude that when combining tax regimes such as OSNO and UTII, the preparation of tax policy should be approached thoughtfully and extremely carefully. After all, a well-drafted tax policy will allow you to apply independently developed calculation methods that allow you to optimize the level of tax burden on the organization.

Grouping expenses

If an organization combines OSNO and UTII, it incurs expenses that can be divided into three groups:

• expenses that relate to activities on UTII. Do not take these expenses into account when calculating your income tax;

• expenses that relate to activities at OSNO. Take these expenses into account when calculating your income tax in full;

• expenses that are simultaneously associated with activities on OSNO and UTII. Distribute these expenses by type of activity. Make the distribution monthly (letters from the Federal Tax Service of Russia dated January 23, 2007 No. SAE-6-02/31 and the Ministry of Finance of Russia dated January 24, 2007 No. 03-04-06-02/7).

This procedure follows from paragraph 9 of Article 274, paragraphs 4 and 7 of Article 346.26 of the Tax Code of the Russian Federation.

An example of the distribution of costs between two types of activities. The organization combines OSNO and UTII

Alpha LLC sells goods wholesale and retail. For wholesale transactions, the organization applies a general taxation system. Retail trade has been transferred to UTII.

In January of this year, Alpha incurred the following expenses:

• for renting a building for a retail store - 100,000 rubles;
• for delivery of goods to wholesale buyers - 59,400 rubles;
• entertainment expenses of the organization's administration - 12,000 rubles.

The Alpha accountant did not take into account the costs of renting a building for a retail store (RUB 100,000) when calculating income tax.

The Alpha accountant reduced taxable profit for the costs associated with delivering goods to wholesale buyers.

The accountant distributed the administrative expenses by type of activity.

Distribution of total expenses

Distribute expenses based on the share of income from different types of activities (clause 9 of Article 274 of the Tax Code of the Russian Federation).

Calculate the share of income from activities at OSNO using the formula:

Calculate the amount of general business (general production) expenses that relate to activities at OSNO as follows:

Calculate the amount of general business (general production) expenses that relate to activities on UTII using the formula:

Situation: Is it necessary to include non-operating income in the calculation of the proportion for the distribution of general business expenses? The organization is engaged in two types of activities. One type of activity is on OSNO, the other is on UTII .

Develop a procedure for distributing expenses yourself and write it down in your accounting policies.

As a general rule, organizations that combine OSNO and UTII are required to keep separate records of property, liabilities and business transactions for each type of activity (clause 7 of Article 346.26 of the Tax Code of the Russian Federation). However, some types of expenses cannot be completely attributed to one type of activity. Such expenses must be distributed in proportion to the share of income from each type of activity in the total income of the organization (clause 9 of Article 274 of the Tax Code of the Russian Federation).

General business (general production) expenses are associated with the activities of the organization as a whole. Therefore, in order to correctly calculate income tax, it is necessary to separate out part of the costs that will reduce income from activities at OSNO. In addition, some general business expenses (for example, sick leave benefits for employees simultaneously engaged in both types of activities) also affect the calculation of UTII.

The procedure for calculating the proportion for the distribution of expenses is not established by law. Official explanations from the Russian Ministry of Finance on this matter are ambiguous. Letters dated February 18, 2008 No. 03-11-04/3/75 and dated March 14, 2006 No. 03-03-04/1/224 state that the calculation of the proportion must include not only proceeds from sales, but and non-operating income (excluding VAT and excise taxes). However, from letters dated March 17, 2008 No. 03-11-04/3/121, dated January 24, 2007 No. 03-04-06-02/7, dated December 14, 2006 No. 03-11-02/ 279 it follows that only sales revenue can be used to calculate the proportion.

Advice: When distributing expenses, include in the calculation of proportions not only revenue from the sale of goods (works, services), but also non-operating income.

Expenses that cannot be attributed to one type of activity must be distributed in proportion to the share of income from activities on UTII in the total amount of income. Please note that within both types of activities the organization:

• can receive not only revenue from sales, but also non-operating income;

• may incur not only costs associated with production and sales, but also non-operating costs.

If, when receiving non-operating income, an organization (based on separate accounting) can clearly determine that they relate to activities on UTII, then such income is exempt from income tax. This is stated in letters of the Ministry of Finance of Russia dated February 16, 2010 No. 03-11-06/3/22, dated September 18, 2009 No. 03-03-06/1/596, dated October 29, 2008 No. 03- 11-04/3/490, dated March 15, 2005 No. 03-03-01-04/1/116.

Thus, when determining the share of income in the calculation of the proportion, include:

1) as part of income from activities on UTII (numerator of the proportion):

• revenue from the sale of goods (works, services) received from activities on UTII;

• non-operating income related to activities on UTII;

2) in total income (denominator of the proportion):

• total revenue from the sale of goods (works, services) within both types of activities;

• the amount of non-operating income associated with activities on UTII, and the amount of non-operating income associated with activities on OSNO. Do not include non-operating income that cannot be attributed to a particular activity in the denominator of the proportion.

Situation: When combining OSNO and UTII, how to take into account income in order to distribute general business (general production) expenses: for each month or on a cumulative basis from the beginning of the year?

Consider the income received during the month.

The procedure for distributing general business (general production) expenses when combining different tax regimes is not established by law. Therefore, the organization has the right to independently develop an algorithm for forming the proportion and consolidate it in its accounting policy for tax purposes. In this case, it seems more rational to draw up the proportion taking into account the income received in the calendar month.

Firstly, with this option, the organization will be able to immediately reflect expenses related to different types of activities in the appropriate accounting subaccounts (in tax registers). This reduces the complexity of the process of distributing general business (general production) expenses between different taxation systems.

Secondly, in case of significant fluctuations in the income ratio, this option will allow you to avoid possible distortions in tax reporting. In particular, when reflecting payments to personnel simultaneously employed in different types of activities, and insurance premiums from these payments. For example, the share of income calculated based on the results of the first half of the year may differ significantly from the share of income determined for the first quarter. In this case, it is possible that the amount of payments and insurance premiums attributed to expenses for a particular type of activity in the first quarter will be greater than the same amount that should be included in expenses for the six months. But since the amounts of these payments have already been taken into account when calculating insurance premiums for the corresponding type of activity and stated in the personalized accounting data, when they are revised at the end of the six months (taking into account the new ratio between income), the organization may face the following problem. With this calculation, the amounts of contributions based on the results for the half-year will decrease compared to the results of the first quarter. However, this will not be true, since payments to staff were made in the current quarter as part of the relevant activities. Consequently, the total amount of contributions should increase.

Forming a proportion based on income received in a calendar month and subsequent summation of expenses distributed taking into account this proportion will save the organization from these problems.

To calculate the amount of general business (general production) expenses on an accrual basis from the beginning of the year, sum up the expenses determined taking into account the proportion (in the part related to activities at OSNO).

Letters dated May 23, 2012 No. 03-11-06/3/35, dated April 16, 2009 No. 03-11-06/3/97, dated February 13, 2008 No. 03-11-02/20, dated December 14, 2006 No. 03-11-02/279 The Ministry of Finance of Russia confirms that to calculate the proportion, it is necessary to use the amounts of income received in a particular calendar month (without taking into account the ratios that developed in previous months). This position is also supported by the Federal Tax Service of Russia, which sent a letter dated December 14, 2006 No. 03-11-02/279 to tax inspectorates for use in their work (letter of the Federal Tax Service of Russia dated January 23, 2007 No. SAE-6-02/31).

It should be noted that previously the Russian Ministry of Finance gave other explanations. In letters dated April 28, 2010 No. 03-11-11/121, dated November 17, 2008 No. 03-11-02/130, dated March 14, 2006 No. 03-03-04/1/224 it was stated, that the proportion must be drawn up taking into account income calculated on an accrual basis from the beginning of the year. However, at present this point of view seems irrelevant.

Accrual method

With the accrual method, the moment of recognition of revenue in accounting and tax accounting, as a rule, coincides (clause 5 of PBU 1/2008, clause 3 of Article 271 of the Tax Code of the Russian Federation). Therefore, data for the distribution of general business (general production) expenses between two types of activities can be taken from accounting (Article 313 of the Tax Code of the Russian Federation). To do this, organize a system for maintaining separate records of income and expenses by type of activity.

To organize separate accounting for cost accounting accounts (25, 26 or 44), open the corresponding subaccounts. For example, subaccounts to account 26 “General business expenses” may be called as follows:

• subaccount “General business expenses for the activities of an organization subject to UTII”;

• subaccount “General business expenses for the organization’s activities on the general taxation system.”

For the corresponding revenue accounting accounts (90-1 or 91-1), open, for example, the following subaccounts:

• subaccount “Revenue from the activities of an organization subject to UTII”;

• subaccount “Revenue from the activities of the organization on the general taxation system.”

Under the accrual method, the amount of revenue for tax purposes may differ from the amount of accounting revenue. Such a difference will arise, for example, due to different accounting procedures for interest received under a commercial loan agreement. In tax accounting, loan interest must be included in non-operating income (clause 6 of Article 250 of the Tax Code of the Russian Federation). In accounting, they increase the amount of revenue (clause 6.2 of PBU 9/99). In such cases, it is necessary either to supplement the accounting registers with the necessary details, or to maintain separate tax accounting registers (Article 313 of the Tax Code of the Russian Federation).

Cash method

With the cash method, accounting and tax accounting data on the moment of revenue recognition will diverge (clause 5 of PBU 1/2008, clause 2 of Article 273 of the Tax Code of the Russian Federation). In addition, in tax accounting, the amounts of advances received are included in sales revenue. This requirement follows from the provisions of paragraph 2 of Article 249 and subparagraph 1 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation. The validity of this conclusion was confirmed by the Supreme Arbitration Court of the Russian Federation in paragraph 8 of the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 22, 2005 No. 98. Therefore, accounting revenue must be adjusted based on the payment received.

An example of distribution in accounting and taxation of general business expenses (salaries of the organization’s administration). The organization combines OSNO and UTII

LLC "Trading Company "Hermes"" sells goods wholesale and retail. For wholesale transactions, the organization applies a general taxation system. Retail trade has been transferred to UTII.

Hermes calculates income tax quarterly using the accrual method. The organization's accounting policy states that general business expenses are distributed in proportion to revenue for each month of the reporting (tax) period.

The income received by Hermes for February of this year is:

• for wholesale trade (excluding VAT) - RUB 1,900,000;
• for retail trade - 700,000 rubles.

Hermes had no other income for the specified period.

Administration salary for February - 70,000 rubles.

In order to distribute the administration's salary between expenses for different types of activities, the Hermes accountant compared income from wholesale trade with the total volume of trade turnover.

The share of income from wholesale trade in total sales income for February is equal to:
RUB 1,900,000 : (RUB 1,900,000 + RUB 700,000) = 0.731.

The amount of the administration's salary, which can be taken into account when calculating income tax for February, is:
70,000 rub. × 0.731 = 51,170 rub.

The amount of salary that must be attributed to the activities of an organization subject to UTII is equal to:
70,000 rub. - 51,170 rub. = 18,830 rub.

In February, the following entries were made in the organization’s accounting:

Debit 26 subaccount “General business expenses for the organization’s activities on the general taxation system” Credit 70
- 51,170 rub. - salaries have been accrued (in the part related to the organization’s activities on the general taxation system);

Debit 26 subaccount “General business expenses for the activities of an organization subject to UTII” Credit 70
- 18,830 rub. - wages have been accrued (in the part related to the activities of the organization subject to UTII).

When calculating income tax in February, the Hermes accountant took into account the costs of paying administration in the amount of 51,170 rubles. This amount was also taken into account when determining the tax base on an accrual basis for the first quarter.

Situation: When calculating income tax, is it possible to take into account the costs associated with preparing to conduct a new type of activity for which the organization will apply UTII? Expenses were incurred during the period of application of OSNO.

Expenses incurred by the organization at the preparatory stage for a new type of activity before registration as a UTII payer , can reduce taxable profit (letter of the Ministry of Finance of Russia dated May 20, 2010 No. 03-03-06/1/337). The clarifications of the Russian Ministry of Finance are based on the following provisions:

• paragraph 1 of Article 252 of the Tax Code of the Russian Federation, according to which, when calculating income tax, any economically justified and documented expenses associated with activities aimed at generating income are taken into account;

• subparagraph 34 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, according to which other costs associated with production and sales include costs for the preparation and development of new production facilities, workshops and units.

Chapter 25 of the Tax Code of the Russian Federation does not contain provisions linking the right to recognize expenses with the availability of income for which these expenses were aimed. Therefore, until the organization submits an application to register as a UTII payer, it has the right to reduce taxable profit by the amount of current expenses. Including the amount of expenses associated with preparation for the activity, which will be transferred to UTII.

In arbitration practice, there are examples of court decisions that confirm the legality of this approach (see, for example, Resolution of the FAS of the Volga District dated December 14, 2010 No. A55-1941/2010).

If companies or individual entrepreneurs do not submit a notification about the application of the simplified tax system to the tax office within 30 days after registration, then by default they are considered tax payers within the general tax system, at least until the end of the current year. However, in certain areas of activity it is possible to switch to the use of a special tax regime - in the form of UTII. The combination of UTII and OSNO, in turn, presupposes a number of features in accounting and tax calculation principles that must be strictly observed.

How to switch to combining UTII and OSNO

The transition to UTII does not require submitting a corresponding application directly from the date of registration of the company or individual entrepreneur. A specific type of business is transferred to imputation. Accordingly, the law provides for the possibility of transferring it to UTII immediately upon starting work in this area. Simply put, a businessman who has just registered may well not conduct commercial activities for some time, or carry out some line of business within the normal system. Later, when you start a type of activity that is subject to the payment of UTII in the region where it is carried out, you can submit an application to switch to imputation. For organizations, this document is drawn up in the form, for individual entrepreneurs - in the form, approved by order of the Federal Tax Service of Russia dated December 11, 2012 No. ММВ-7-6/941@.

In this situation, it is important to meet the deadline. The aforementioned applications for the transition to UTII must be submitted no later than 5 days from the date of commencement of the imputed activity. It is also important to understand that only a new type of business that has not been carried out before can be transferred to imputation in the middle of the year. If there is a desire to switch to paying imputed tax in an already developed area, then traditionally, for such a change in the applied tax system, you will have to wait for the New Year holidays, that is, you will have to submit the same application with reference to January 1 of the next calendar year.

The registration itself as a payer of imputed tax is carried out at the place of conduct of the activity transferred to UTII. This location may not coincide with the registered address of the company or individual entrepreneur. You can carry out the imputed activity even in another region. The main condition here is only that the local authorities of this region must secure the possibility of using UTII in relation to a specific type of activity.

Reporting on OSN and UTII

The simultaneous application of OSNO and UTII involves submitting to the Federal Tax Service two separate sets of tax reports within the framework of one and the other tax system. Let us remind you that companies on the OSN are payers of income tax and VAT. For an individual entrepreneur, the “profitable” tax is personal income tax, and in addition, he also reports VAT.

The principles of calculations and reporting on UTII for companies and individual entrepreneurs are the same. For the imputed type of activity, only one general tax is paid, which does not depend on the amount of income actually received and is calculated on the basis of fixed indicators established by law.

When paying taxes on a simultaneous OSNO and UTII, the principle of the territory of registration is observed. General taxes are paid at the place of registration of the individual entrepreneur or the legal address of the company, UTII is transferred to the place of registration as a payer of imputed tax for a specific type of business. The same principle applies to reporting on general and imputed taxes.

But settlements with the Social Insurance Fund and Pension Fund for employees, regardless of what type of business they are employed in, should be submitted exclusively at the place of official registration of the company and individual entrepreneur. In this case, it is also not necessary to split the transferred contributions.

Combination of UTII and OSNO

The simultaneous use of OSNO and UTII imposes obligations on taxpayers, both firms and entrepreneurs, to organize separate accounting of transactions related to general and imputed types of activities. This is due to the fact that expenses related to UTII should not be taken into account when calculating general taxes, thereby underestimating them, and imputed income should not increase the tax base for the SST. This rule must be observed extremely carefully, since in the absence of separate accounting principles established at the accounting policy level, controllers will insist on including all income, including imputed income, in the calculation of income tax or personal income tax, as well as in the VAT base.

The very principle of maintaining separate accounting is quite simple to implement, especially with regard to income. Even when carrying out several areas of activity, it is always possible to say quite accurately which of them this or that payment received from the buyer relates to. It is only necessary to control the process of accounting for these amounts.

Most of the expenses are also quite easy to attribute to one type of business or another. For example, if we are talking about a retail store on UTII, then the goods that are purchased for such a store will definitely not be considered an expense within the framework of the OSN, that is, it will not reduce the tax base for income tax or UTII, and cannot be deducted for it. input VAT. The same principle can be used to distribute the wages of personnel engaged in assigned and general activities.

But almost any company or individual entrepreneur also encounters expenses that cannot be clearly attributed to a specific line of business; they are incurred in the activity as a whole. This category of expenses includes, for example, the salary of the manager and accountant, or the rental of premises in which administrative personnel work. Such expenses, which cannot be accurately distributed between one type of activity or another, should be divided in proportion to the income received within each of these types of activity. Moreover, in this case we are talking about real income received from transactions with buyers on OSNO and UTII. This approach was voiced, in particular, in the letter of the Ministry of Finance dated April 16, 2009 No. 03-11-06/3/97.

Of course, organizing separate accounting requires taxpayers to spend additional time. However, in the end, they can completely pay off, since the transition to UTII for certain types of activities means, first of all, serious savings on tax deductions. So such conditional investments certainly cannot be called unjustified.