Electronic digital signature account account in accounting. Electronic digital signature (EDS) for IP and LLC. Replies Ekaterina Savina

Immediately, we note that this consultation of the tax authorities concerns two elements of accounting - expenses of the enterprise for the acquisition of the rights of use computer programs And actually the EDS. We will show the incorrectness of its output regarding the EDS.

As a rule, we are talking about the EDS of the Director, the EDP of the Glavbuch and EC-PREST enterprise (if available).

So, any EDS like "SIM SIM" on your entrance door consists of two "fitted" to each other (i.e., generated jointly) elements. It:

1) closed (personal) key EDS subscribe (or ETS printing key) - as an analogue of your door key, but only in electronic form - reliably stored on your flash drive (usually);

2) enhanced open key certificate EDS - as analogue of the so-called secret (or larvae) of the door lock, and also in electronic form - laid out in open access on the website of the Accredited Center for Certification of Keys (hereinafter - the ADSC). Here we note that, unlike the "impersonal" secret, in the enhanced certificate, not only "Tsugaliki", corresponding to a strictly unique personal key of the EDS, but also information identifies the unique person to the signator and the enterprise itself. That is, this secret you give everyone (and tax authorities including) so that they can make sure that your key is real. ☺

The main thing is that both of these elements are associated inextricably -and from the point of view of their generation in the form of electronic files, and in terms of accounting too.

And if it comes to free EDS received by you in the ACC GFSU, today there are no grounds for paranoid suspicions in their "free-profitable". Well, at least because of the impossibility of a reliable assessment of such "income" - and this is one of the obligatory criteria for its recognition according to P. 5 P (C) BU 15 "Income". After all, this ADSC, the keys of the EDS in principle does not sell ...

And although there are a poor analogues of such keys, their value is so scant that you can always argue the incompleteness of free keys with the informality of this information for your accounting (see letter of the Ministry of Finance of July 29, 2003

№ 04230-04108 ).

If we talk about intimate EDS, then we first turn to major Showers, non-adjusting booksult on tax differences When calculating the object of income tax.

1. Assigning NMA to a particular group according to P.P. 138.3.4 NKU. - This is the responsibility of only high-yielders (and low volunteers - volunteers). The rest have the right to be guided specifically P (c) bu (so or IFRS). That is the difference in the difference ...

2. If you suddenly decided to classify the EDS as NMU - the flag of you in your hands. ☺ We prefer to attribute their value to the "admin" - account 92 (according to P. 18 P (C) BU 16 "Costs") - either carefully distributing this amount (through account 39) for the estimated expiration date of the EDS (1 or 2 years) **, or immediately.

Concerning high-speed, for them, a super-cautious strategy is to listen to tax authorities, that is, to play with a penny depreciation amounts according to p. 138.3 NKU and differences according to PP. 138.1, 138.2 NCU. But whether they are such cowards, never would be highly promoters! ☺ Therefore, probably classify the expenses discussed as administrative - and do not bother with similar trifles ...

The organization from the certifying center received certificates of electronic digital signature keys (hereinafter referred to as EDS) of the four authorized employees of the organization. The keys of the EDS are transmitted to material carrierIn connection with which the transfer is framed by the invoice. The signing of the act of work performed (services rendered) is not provided for. The invoice received. The organization applies the general tax regime. What is the procedure for reflecting the services rendered in accounting and tax accounting?

Having considered the question, we came to the following conclusion:

The generation of EDS keys and the issuance of certificates of keys of EDS are the services of the Certification Center, despite the fact that the transfer of the keys of the EDS is framed by the commodity invoice. By general rule The fact of the provision of services is certified by the act, subscribed by the contracts.

For the purpose of taxation of profits, in our opinion, the costs of payment of the certifying center services can be attributed to the costs of other expenses related to production and implementation, and recognized in the current reporting (tax) period.

The amount of VAT can be adopted to deduct if the basic requirements of chapter 21 of the Tax Code of the Russian Federation are fulfilled: services are purchased for use in activities taxable VAT, taken into account, is discussed properly.

For purposes accounting The cost of the certification authority services refers to expenses on ordinary species Activities as management costs.

Rationale of output:

Electronic digital signature (hereinafter - EDS) is the props of an electronic document designed to protect this electronic document from a forgery obtained as a result of a cryptographic information conversion using an electronic digital signature closed key and allows you to identify the owner of the signature key certificate, as well as establish no information distortion In the electronic document (Art. 3 of the Federal Law of January 10, 2002 N 1-FZ "On Electronic Digital Signature", hereinafter - the law N 1-FZ).

The certificate of the signature key, according to the above normal, is a document on paper carrier or an electronic document with the EDS of the authorized person of the certifying center, which include the public key of the electronic digital signature and which are issued by the Certificatory Center to the Member of the Information System to confirm the authentication of the EDS and identify the owner of the signature key certificate.

The EDS keys (both open and closed) are only a unique sequence of characters, a well-known owner of a key certificate and intended for creation in electronic documents of the EDS, and in the case of open key - Available to any user information system and designed to confirm the authenticity of the EDS in the electronic document.

Making certificates of key signatures, creating keys of the EDS, as well as the provision of participants information systems other services related to the use of EDS, in accordance with paragraph 1 of Art. 9 of the law N 1-FZ, attributed to the activities of the so-called "certifying centers".

Thus, the manufacture of key certificates of signatures, the creation of the keys themselves, as well as maintaining the registry (making an entry into the registry) certificates of key signatures, are the services provided by the Certificatory Center. Consequently, the EDS itself, as well as certificates of key signatures, cannot be attributed to the material assets of the organization acquired under the contract with the certifying center. According to the standards of Art. 783 and art. 720 of the Civil Code of the Russian Federation the fact of acceptance of services is certified by the act signed by the parties to the contract.

So, according to paragraph 5 of Art. The 38 Tax Code of the Russian Federation, the service for tax purposes is recognized by activities whose results do not have material expression are implemented and consumed in the process of carrying out this activity.

According to paragraph 1 of Art. 7 of the Law N 1-ФЗ Storage Certificate Certificate Signature Certificate in the form of an electronic document in the Certification Center is determined by the contract between the certifying center and the owner of the certificate of the signature key. Thus, certificates of keys of the EDS are valid for a limited period. Usually they are updated annually, which is also a paid service. In addition, the key can be replaced in the case of its loss or compromise.

Profit Tax

The main requirements for the recognition of expenses for tax purposes are set forth in paragraph 1 of Art. 252 Tax Code. Costs are recognized as reasonable and documented costs (and in cases provided for by Art. 265 of the Tax Code of the Russian Federation, - losses) carried out (incurred) by the taxpayer (with the exception of the costs specified in Art. 270 of the Tax Code of the Russian Federation).

Under reasonable expenses It is understood to be economically justified costs, whose assessment is expressed in cash.

Under documented expenses, the costs confirmed by documents issued in accordance with the legislation of the Russian Federation.

In addition, the defining criterion for recognizing costs is that expenses are made to carry out activities aimed at obtaining income.

In addition to compiling primary documents in in electronic format With the use of EDS, the taxpayer is granted the right, and in some cases imposed in the duty of the submission in the electronic form of reporting, therefore, the costs of paying the certification authority services fully comply with the criterion of the reasonableness established by paragraph 1 of Art. 252 Tax Code. Thus, the expenses of the organization to pay for the services of certifying centers can be recognized for tax purposes.

So, in particular, Art. The 264 Tax Code provides for accounting as other expenses related to the production and implementation, organization costs for:

Legal and information services (PP. 14 of paragraph 1 of Art. 264 of the Tax Code of the Russian Federation);

Expenses for payment of services of computing centers, as well as information systems (Swift, Internet and other similar systems) (PP. 25 of paragraph 1 of Art. 264 of the Tax Code of the Russian Federation);

Other expenses related to production and (or) implementation (PP. 49 p. 1 of Art. 264 of the Tax Code of the Russian Federation).

Please note that the list of other expenses is not exhaustive.

Consequently, the organization's expenses for the payment of the certifying center services can be recognized as part of other expenses (paragraphs 3 of paragraph 7 of Art. 272 \u200b\u200bof the Tax Code of the Russian Federation). According to the provisions of paragraph 1 of Art. 318 Tax Code These expenses are indirect. Sum indirect expenses The production and implementation carried out in the reporting (tax) period is fully referred to the costs of the current reporting (tax) period (paragraph 2 of Article 318 of the Tax Code of the Russian Federation).

The amount of VAT filed by the certificate center, according to the norms of paragraph 2 of Art. 171 and paragraph 1 of Art. 172 of the Tax Code of the Russian Federation can be adopted to deduct the taxpayer if the following conditions:

Services are purchased for use in activities taxable VAT;

The services of the Certification Center are taken into account;

There is a decorated invoice.

As we understood from the wording of the question, all three conditions are fulfilled in the situation under consideration. Consequently, the amount of VAT can be adopted by the Organization to deduct.

Accounting

The validity of the certificate of the signature key can be suspended by the certifying center for some reasons or canceled (Article 12, 13, 14 of the law N 1-FZ). Thus, in our opinion, the cost of the key generation and the issue of the certificate is inappropriate to relate to expenses of future periods.

The costs of the organization for the payment of the certification authority services are, in fact, managerial expenses, which form the costs of ordinary activities (paragraph 7 of PBU 9/99, the expenses of the organization). Management expenses can be recognized in the cost of sold products, goods, works, services, services Fully B. reporting year their recognition as expenses on ordinary activities (p. 9 PBU 9/99).

Recall, according to paragraph 20 of PBU 9/99, the procedure for recognizing management costs should be disclosed as part of information on accounting policies Organizations B. accounting reporting.

The answer prepared:
Expert Service Legal Consulting Guarant
Gilmutdinov Damir

Quality control:
Reviewer of legal consulting service Garant
Monaco Olga

The material was prepared on the basis of an individual written consultation provided within the framework of the legal consulting service. For more information on the service, contact your manager serving you.

Shestakova E.V.
CEO LLC "Actual Management",
Candidate of Legal Science
Especially for the company "Taxa"

In addition, in some cases, the signing of a number of documents is possible only with a strengthened qualified electronic signature:

• annual accounting statements, delivered to Rosstat (P.6 of the order of Rosstat from 03/31/2014 №220);
• tax Declarations (paragraph 1 of Article 80 of the Tax Code of the Russian Federation);
• reporting B. Pension Fund (Resolution of the PFR Board of January 16, 2014 No. 2P);
• electronic invoice (paragraph 2 of paragraph 6 of Article 169 of the Tax Code of the Russian Federation).
• accounting table of working time, outfits to work, parish orders, invoice requirements (the letter of the Ministry of Finance of Russia of January 11, 2012 No. 03-02-07 / 1-1);
• expense reports According to the results of the business trips (the letter of the Ministry of Finance of Russia of 04/12/2013 No. 03-03-07 / 12250), etc.

Other primary documents can be signed with a simple electronic signature (a letter of the Ministry of Finance of Russia dated 04/12/2013 No. 03-03-07 / 12250). However, in another letter, the Ministry of Finance spoke that the types of electronic signatures used to sign accounting documents, including primary accounting documents, are established by federal accounting standards. But as long as these standards are currently not established (the letter of the Ministry of Finance of Russia of 02.06.2015 No. 03-01-13 / 01/31906). Before the adoption of the relevant federal accounting standard, the organization may use in the order of accounting and taxation in electronic formation of primary accounting documents in electronic form provided by law No. 63-ФЗ electronic signature.

Tax legislation does not contain special requirements to consolidate the used formats of electronic primary accounting documents in accounting policies for tax purposes.

If the document in electronic form is not compiled by the format established by the Federal Tax Service of Russia, then such documents in the event of a claim within tax inspections Presented in tax authority On a paper carrier in the form of a certified copy of the taxpayer with a mark on the signing of an electronic signature document (letter of the Federal Tax Service of Russia of 10.11.2015 No. EF-4-15 / 19671 "On the use of independently developed document formats").

However, it is necessary to pay attention to the order of the Federal Tax Service of Russia from 29.06.2012 No. MMB-7-6 / [Email Protected] (Ed. dated March 17, 2015) "On approval of the format of the inventory of documents sent to the tax authority in electronic form in telecommunication channels", which allows you to send informalized forms of documents. These documents, in particular, belong:

• Commodity overhead;
• Act of acceptance and delivery of work (services);
• Cargo customs declaration / transit declaration;
• Specification (Calculation, Calculation) Prices (Cost);
• Commodity invoice (TORG-12);
• Addition to the contract;
• Contract (agreement, contract);
• Correction invoice;
• R & D report.

The electronic document is considered signed if it contains an electronic signature and if there is an electronic signature key. If we talk about a simple signature, then one of the above conditions should be observed. However, a simple electronic signature is possible to compromise, and therefore it is recommended to use a qualified electronic signature that provides absolute reliability in terms of safety.

What is the compromise of signature keys?

Compromise the signature keys is the loss of confidence in the fact that the keys can ensure the security of information. Compromatration can lead to the following negative consequences:

• leak information;
• transfer money from bank accounts of the company;
• providing data to a third party, for example, counterparties;
• transfer insider data to a third party.

Compromise the keys causes quite a few litigation. For example, in the ruling Arbitration Court Moscow District dated 09.02.2016 No. F05-17738 / 2015 in case No. A40-20848 / 2015 was considered a dispute between the company and the Bank regarding the compromise the key of the electronic signature and the write-off of funds. In this dispute, the court stood on the side of the client, indicating that the company announcing a bank on the fact of compromising the electronic signature key available to it, and therefore the bank should have resorted to the implementation of additional activities in order to establish the actual willing of the client to commit the controversial operations. At the same time, the cash was written off. By the decision of the Arbitration Court of the city of Moscow of July 22, 2015, left unchanged by the decision of the ninth Arbitration Court of Appeal dated October 19, 2015, with OJSC Sberbank of Russia in favor of LLC Gordorstroy, cash in the amount of 88,404,416 rubles. 67 kopecks, of which 86,000,000 rubles. - amount of losses, 2,404,416 rubles. 67 kopecks. - Interest for the use of other people's money.

But there is also the opposite practice. In definition Supreme Court RF dated 12/17/2015 No. 303-ES15-16315 in case number A51-35104 / 2014 The court refused to compensate for damages, since at the time of reception to the execution of orders of the client, as well as at the time of writing off the cash from his account of the applicant's reports in the bank not yet There was.

These cases show how seriously it is necessary to refer to compromising issues.

The reasons for compromising can be completely different factors, ranging from loss of keys, dismissing employees who transmit information about the keys to competitors and fraudsters, and ending with information leaks, using special technical means.

If the keys compromising happened, then you need to immediately warn the certifying center operator. You need to inform the operator to the following information:

• its identification data;
• the serial number of the certificate of the signature key corresponding to the compromised key;
• secret keyword obtained during registration.

In addition, often in case of suspicion in compromising closed keys, their action is temporarily suspended. After that, other keys are issued.

How to check the accuracy of the electronic signature?

Most. complex question When using an electronic signature is to check its accuracy.

First, if a company or entrepreneur is for the first time working with an electronic signature, then you need to choose the correctly certifying center. Working with proven companies who have proven themselves for years will reduce the risks of compromising, failures in the work of keys or issues with reporting, if we talk, for example, about reporting to the tax authority or the Pension Fund.

Secondly, you can check the authenticity of the electronic signature on the Public Services portal. To do this, just log in: https://www.gosuslugi.ru/pgu/eds/ and download the file. On this site, you can confirm the authenticity of the certificate issued by the Certification Authority, which is included in the list of accredited certifying centers of the Ministry of Communications and Mass Communications.

In the "Select Certificate for Check" field, select the certificate, the authenticity of which should be confirmed, and click the "Check" button. On the screen will be displayed information about the results of the certificate verification.

Thirdly, if some electronic documents Associate doubt, for example, aimed at write-off, transfer of money, provide for the opening or installation of some program, it is always better to contact the performer and clarify whether a similar file was sent or its sending was initiated by fraudsters.

Some companies spend additional checkFor example, when conducting electronic auctions, they ask to apply root certificates of the Certification Center, issued by EP. And it is enough to develop your own software that makes checking the accuracy of electronic signatures.

In the certifying center "Teksk" organization individual entrepreneurs and individuals Can get a certificate of signature key for one hour.

Thus, the cost of using an electronic signature can be taken into account in accounting.

How to consider in tax accounting an electronic signature?

In tax accounting, the expenses for an electronic signature can also be taken into account for tax purposes if the costs correspond to the criteria of Article 252 of the Tax Code of the Russian Federation, that is, they are aimed at making a profit and documented. In fact, an electronic signature and electronic document flow saves significantly time and reduce costs, for example, transportation costs for the delivery of declarations and documents to the tax authority, FSS, also save the time of the accountant for issuing wages, reduce postage.

If we talk about documentary confirmation, then necessary documents There may be a contract and act of acceptance and transmission of services, in which it is necessary to check all the details specified in Article 9 of Law No. 402-FZ "On Accounting". According to PP. 25 p. 1 Art. 264 of the Tax Code of the Russian Federation for other expenses related to production and implementation include taxpayer expenses on postal, telephone, telegraph and others similar services, costs of payment of communication services, computer centers and banks, including costs for facsimile and satellite communications, email, as well as information systems (Swift, information and telecommunication network Internet and other similar systems).

The costs of payment for the manufacture and maintenance of the certificate of the Signature Certificate are actually the cost of obtaining the right to use the program for computer (software) on the basis of a license agreement.

Consequently, the costs of payment for the manufacture and maintenance of the certificate of the signature key certificate are taken into account as part of the maintenance, provided that the requirements of paragraph 1 of Art are compiled. 252 Tax Code.

Costs can also be taken into account for the purposes of taxation of USN. According to PP. 5 p. 1 Art. 346.16 of the Tax Code of the Russian Federation in determining the taxation facility, the taxpayer applying UCNO reduces the income obtained, in particular, the value of material expenses. The list of material expenses is given in Art. 254 NK RF. This list of material expenses is open. Consequently, the cost of manufacturing and maintaining an electronic signature can also be taken into account.

In conclusion, it should be noted that the electronic signature today is used more and more actively, from the risks the main risk can be called compromising, but in terms of tax and accounting risks, the company should not have problems.

The electronic signature can be a real assistant in the accountant. However, with its use, many questions arise, for example, how to take into account the EP kit.

Let's start with the basics. When buying a key of the electronic signature, the kit includes a token (from the English. Token - sign, token. - Approx. Red.) Or the flash drive to which the protection code is recorded, the Cryptopro program and the certificate. The license for the non-exclusive right to use the program is usually issued by the company for a year or indefinitely. The electronic signature certificate is valid for a year. Using EP regulates the federal law dated April 6, 2011 No. 63-FZ "On Electronic Signature".

Certificate of the EP - electronic or paper document. It gives him a certifying center. Paper confirms the key belonging to the certificate owner (paragraph 2 of Art. 2 of Law No. 63-FZ). This document must contain: the start date and expiration date; Name and location of the company; EP check key; Note to the electronic signature (encryption tools used to create signatures and keys) or standards that are required by the keys; Name of uz; unique number A qualified certificate, the dates of the beginning and end of its action, etc.

The Certification Authority usually issues a certificate for the year. If you do not extend it in time, the check key will be canceled. This happens the day after the expiration of the certificate.

security code

We will deal in accounting token or flash drives, which recorded the protection code. Flash cards are taken to account in the composition of material and production reserves. The actual cost of the MPZ data is determined based on the price of their acquisition (p. 2, 5, 5, paragraph 3, 6 p. 6 of accounting regulations "Accounting for material and production reserves" of PBU 5/01, approved by the order of the Ministry of Finance of 09.06.2001 № 44N). When charging the cost of flash cards is reflected in the debit of account 10 "Materials". At the date of their transfer to operation actual cost It is written off on the cost of production (clause 5, 7, 8, 16 of the Regulations on accounting "Establishment of the organization PBU 10/99, approved by the Order of the Ministry of Finance of 06.05.1999 No. 33N).

The formed actual cost of the MPZ during the transmission of an electronic device in the accounting department is written off from account 10 to the debit of cost accounting accounts (for example, account 26 " General running costs"Or accounts 44" Sale expenses ").

To ensure the safety of these assets and control over their movement during operation, the cost can be reflected, for example, on the off-balance account 013 "Material and production reserves in use" (PP. "B" Methodical instructions According to accounting of material and industrial reserves, approved by the order of the Ministry of Finance of December 28, 2001 No. 119n, instructions for the application of the account plan). Now about tax accounting. The cost of the organization for the purchase of flash cards relate to material expenses during their transfer period. The cost of such equipment is determined on the basis of the price of its acquisition without accounting for VAT (PP. 3 of paragraph 1, paragraph 2 of Art. 254 of the Tax Code of the Russian Federation). Such expenses are indirect and form the amount of spending the current reporting (tax) period (paragraph 1, paragraph 2 of Art. 318 of the Tax Code of the Russian Federation).

15 million electronic signature certificates issued today in Russia.

Thus, the token or flash drive to which the protection code is recorded, should be taken into account on the account 10 "Materials". Then this cost is allowed to write off at the same time accounting (at the expense of 26 or 44) and take into account the taxation of profits in the composition of material spending on the transfer date of the electronic device in the accounting department.

Certificate Key

Manufacturing certificates, the creation of the keys themselves are services that provide certifying centers. In this regard, such property cannot be conveyed on the invoice, as it does not apply to material assets acquired under the contract.

According to Articles 783 and 720 of the Civil Code of the Russian Federation, the fact of acceptance of services is certified by the act, which sign the parties to the contract. Payment of the certifying center services is managerial expenses that form spending on ordinary activities (paragraph 7 of PBU 9/99). In the reporting year, recognition of these costs can be fully taken into account in the cost of sold products, goods, works, services (p. 9 PBU 9/99). The procedure for recognizing costs should be disclosed as part of accounting policies. In tax accounting, the defining criterion is that the costs are made to carry out activities aimed at obtaining income.

In addition to drawing up primary documents in electronic form with the use of EP, the merchant is entitled, and in some cases are obliged to represent reporting in electronic form. In this regard, spending on the payment of the certifying center services fully comply with the criterion of reasonableness, established by paragraph 1 of Article 252 of the Tax Code of the Russian Federation. Therefore, such costs can be recognized in expenditures.

The Tax Code provides that, in other expenses related to the production and sale of products include the organization's costs for: legal and information services; Payment for services of computing centers, as well as information systems (Swift, Internet and other similar systems) and others. The list is not exhaustive, so the cost of payment of the certification authority services can be recognized as part of some expenses. According to paragraph 1 of Article 318 of the Tax Code of the Russian Federation, these spending are indirect. Their amount in full refers to the current reporting period (paragraph 2 of Article 318 of the Tax Code of the Russian Federation).

But there is another approach. It consists in the following. Since the certificate of the electronic signature key is valid for a year or a few years, then its cost is necessary in account 97 "Expenses of future periods", and then write off in expenses equal shares during the term of use. In tax accounting, these costs can be taken into account as part of the other spending related to the production and implementation (PP. 49 p. 1 of Art. 264 of the Tax Code of the Russian Federation).

Program Guide

About the accounting of the purchased program also have two approaches. The first position is that the inactive right to use the results of intellectual property is actually acquired: the organization is provided for the money inexperienced entitled to the use of "Cryptopro". In this case, it is necessary to keep records as follows.

According to paragraph 2 of paragraph 39 of accounting regulations "Accounting for intangible assets" (PBU 14/2007) approved by the order of the Ministry of Finance dated December 27, 2007 No. 153n, payments for the right to use the results of intellectual activities or means of individualization produced in the form of a fixed one-time payment reflected in the accounting of the company as expenses of future periods and are subject to debiting during the term of the contract (clause 65 of the Regulations on accounting and accounting reporting in Russian Federationapproved by the order of the Ministry of Finance dated July 29, 1998 No. 34N).

Since the certificate of the electronic signature key is valid for a year or a few years, then its cost is necessary in account 97 "Expenses of future periods", and then write off in expenses equal shares during the term of use.

At the date of concluding a license agreement, the amount of remuneration is reflected in the accounting record on the debt debit of 97 "Expenses of future periods" and the credit of account 76 "Calculations with different debtors and creditors ":

Debit 97 Credit 76

- The amount of remuneration is classified as expenses of future periods.

In the future, a record of the debt debit of 26 "general expenses" (in commercial organizations - on the debit of account 44 "Sale expenses") and a credit of account 97, the specified amount is included in the cost of the costs of the usual activities in the order described above (p. 5, 7, 19 accounting provisions "organization expenses" of PBU 10/99, approved by the order of the Ministry of Finance of 06.05.1999 No. 33N, instructions for the application of account plan):

Debit 26 (44) Credit 97

- Monthly during the license agreement, the amount of remuneration is written off into costs.

Costs for remuneration for the right to use a computer program The organization can take into account on the basis of subparagraph 26 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. This is done in that reporting periodTo which expenses are spending, regardless of the actual payment. Article 272 of the NC also provides for cases when expenses need to be distributed among several reporting periods. According to paragraph 2 of paragraph 1 of this article, expenses are recognized in the reporting period in which they arise on the basis of transactions. If the contract does not contain such conditions and the relationship between income and expenses cannot be determined or it is determined indirectly, the company distributes expenses independently.

If the terms of the agreement provide for income for more than one reporting period and do not imply a phased delivery of goods (works, services), expenses need to be distributed evenly (paragraph 3 of paragraph 1 of Art. 272 \u200b\u200bof the Tax Code of the Russian Federation).

Based on the above mentioned norms, the Ministry of Finance adheres to the position that when paying a one-time payment under the license agreement for the acquisition of a computer program, the organization is not entitled to take into account the amount of remuneration paid at the same time - it must be recognized during the term of the agreement, taking into account the principle of uniform recognition of income and expenses. Provided paragraph 3 of paragraph 1 of Art. 272 \u200b\u200bof the Tax Code of the Russian Federation).

However, there is a second approach. It provides that when buying a key electronic signature, the company acquires a service from the Certification Center. It turns out that accounting should be carried out as follows. The cost of the Cryptopro program can be recorded on cost accounting accounts at the time of receipt of documents on account 26 or 44. After that, these costs can be included in the cost of production (clause 9 of PBU 10/99, approved by the order of the Ministry of Finance of 06.05.99. No. 33N). In the tax accounting of these spending, the company has the right to include on other expenses related to production and implementation (PP. 49 of paragraph 1 of Art. 264 of the Tax Code of the Russian Federation).

In my opinion, if for the company fee for the certificate and the program will be essential, then it is necessary to reflect its cost on account 97, and then it is to write off in expenses equal to the period of use. In this case, the residue made, but not yet written off the key for the key, will fall into the line 1210 "stocks" accounting balance (p. 20 PBU 4/99, approved by the order of the Ministry of Finance of Russia of 06.07.99 No. 43N). If the costs are insignificant for firms, then you can bill the entire board for the electronic key. And the expenditure of expenses is estimated valueAnd the organization has the right to determine its herself.

Our organization has gained access to the ATP electronic trading system, to participate in which an electronic digital signature is required. The following positions are closed by documents: E-key RU TOKEN 32KS; License for Ski Crypto Pro; warranty annual maintenance Signature key certificate; Recording on the SDPO with the installation manual. Tell me, please, which accounts are correctly distributed? Is it possible to take into account in the income tax? Posted by the magazine "Accounting News" №16 of May 5, 2010

Accounting for the purchase of an electronic digital signature to participate in the electronic trading system leads to the provisions of PBU 10/99 "Organization's expenses", approved by the Order of the Ministry of Finance of the Russian Federation of 06.05.99 No. 33n.
The whole range of services related to the acquisition of EDS is usually purchased for 1 year. The electronic key, the license, the warranty annual maintenance of the certificate of the signature key is taken into account as part of the expenditure of future periods and are written off on costs evenly during the term of the contract (p. 19 PBU10 / 99). If the term in the contract is not defined by the organization independently sets the period during which the cost of acquiring EDS will be charged to accounting accounts or sales costs. The procedure for attributing the costs of expenses of future periods is established by the organization independently (evenly, in proportion to the volume of products, etc.) and acts during the entire period to which they relate.
The recording on the SDPO with the installation manual, as a rule, is allocated separately and has its price. In order, paragraph 18 of PBU 10/99 The cost of the carrier is taken into account at the same time as part of material expenses.
In tax accounting, the costs of acquiring a computer program are included in other expenses related to production and implementation, as the costs associated with the acquisition of the right to use a computer program on the basis of sub. 26 p. 1 Art. 264 NK RF.
The procedure for recognizing costs for tax purposes is similar to the procedure in accounting, the cost of acquiring EDS is recognized evenly either during the period on which the contract concluded, or the term defined by the organization independently and enshrined in accounting policies for tax purposes (paragraph 1 of Art. 272 \u200b\u200bNK RF, letters of the Ministry of Finance of the Russian Federation of 21-02.07 No. 03-03-06 / 2/37, from 04.04.07 No. 03-03-06 / 2/61).
The cost of the disk is taken into account in the costs of at the same time (sub. 3, paragraph 1 of Art. 254 of the Tax Code of the Russian Federation).
Reflect operations on accounting accounts.
Dt97 - kt60- acquired EDS;
Dt60 - KT51- paid for EDS;
Dt19 - KT60- reflected input VAT.
Dt20 (25,26,44) - kt97- a part of the cost of the EDS monthly relative to expenses;
Dt20 (25,26,44) - kt60-The cost of the disk at the same time take into account the costs.