How to take into account expenses when combining basic income with UTII. Separate accounting for UTII Input VAT when combining basic and UTII

OSNO and UTII - separate accounting for these tax regimes must be carried out mandatory if they are applied simultaneously. The material describes the intricacies of the process of separating income and expenses in such circumstances, as well as the nuances that should be taken into account when calculating taxes and insurance premiums.

How to distribute insurance premiums when determining income tax and UTII

Income tax - how to correctly divide income and expenses to calculate it

In business practice, there are circumstances in which a taxpayer uses two taxation regimes - both general and UTII. In order not to violate tax laws, an organization or individual entrepreneur must organize accounting in such a way that expenses and income are separately recorded for each tax category and for each activity (clauses 9, 10 of Article 274 of the Tax Code of the Russian Federation). In accounting for such situations, it is possible to add several subaccounts, which greatly facilitates the accountant’s task of maintaining records.

Note that dividing income by regime does not present any great difficulties, since revenue from activities on UTII, due to its inherent characteristics, is very different from revenue under OSNO.

Nevertheless, some nuances still exist. In particular, in addition to the main revenue, some income that is not taken into account when calculating income tax should be classified as income from imputation:

• discounts or bonus payments received under agreements executed under the UTII regime (letter of the Ministry of Finance of the Russian Federation dated February 16, 2010 No. 03-11-06/3/22).
• surplus property discovered during inventory;
• amounts coming to the taxpayer’s account in the form of penalties and fines for late payment, if such amounts are assessed by the court (letter of the Ministry of Finance of the Russian Federation dated May 22, 2007 No. 03-11-04/3/168).

Distribution of expenses by type of activity - general principles

Expenses are much more difficult to separate than income. Here you need to sort them skillfully and correctly, and this must be done in a timely manner, since the reporting periods for the regimes are different.

Sigma LLC is a wholesaler and uses OSNO in this area. For this activity, the company rents a warehouse. In addition, she has a small store next to the warehouse where goods are sold at retail. In this area, UTII is used.

The LLC has five people on its staff: a salesperson in a store, a manager in a warehouse, and a director, an accountant and a loader are employed in both. Expenses for wages, vacation pay and sick leave do not cause difficulties only for the seller (since they are charged to UTII) and to the warehouse manager (to OSNO).

Costs must be shared among the rest of the team members. The Ministry of Finance of the Russian Federation, in letter No. 03-11-04/3/431 dated October 4, 2006, allows taxpayers to choose the distribution method themselves. The main thing is to approve your choice in the accounting policy of the enterprise.

Let us explain that you can choose from two methods of diversity:

1. Proportional to income received. This principle is established in the Tax Code of the Russian Federation (paragraphs 3, 4, paragraph 9, article 274). The legality of its application is supported by some arbitration courts, which believe that other methods of distribution are unlawful (Resolution of the Federal Antimonopoly Service of the North-Western District dated May 22, 2012 No. A42-5489/2010).
2. Proportional to the size of the areas where activities corresponding to UTII or OSNO are carried out. Resolution of the Federal Antimonopoly Service of the Moscow District dated December 7, 2009 No. KA-A41/13288-09 shows that under certain conditions this principle has a legal basis.

How to maintain separate accounting when calculating VAT

OSNO provides for the mandatory payment of VAT, the total amount of which can be reduced by the amount of input tax (which is billed by sellers).

UTII taxpayers do not pay VAT unless they are importing. Accordingly, they cannot accept it for deduction, even if it is issued by business partners.

The difference in requirements determines that input VAT for the above OSNO and UTII must be distributed. If this is not done, organizations and individual entrepreneurs will not be able to accept it for deduction and, accordingly, they will not be able to take these amounts into account in expenses. There are rules on this matter contained in paragraph. 7, 8 p. 4 art. 170 Tax Code of the Russian Federation. In order to properly organize accounting in this area, you should open several additional sub-accounts separately for the general regime and separately for imputation.

It should be noted that tax legislation provides for circumstances (paragraph 9, paragraph 4, article 170 of the Tax Code of the Russian Federation) when it is permissible not to separate VAT accounting. This opportunity arises in those time periods in which the costs of activities on UTII in total do not exceed 5% of the total costs. In these circumstances, the law allows for the deduction of all incoming VAT, even if the corresponding amounts were received as part of activities on UTII.

Particular attention should be paid to the fact that revenue does not matter at all when dividing VAT accounting. The main criterion for making a decision on the division of accounting is the amount of costs incurred. Confirmation of this thesis is contained in the letter of the Ministry of Finance of the Russian Federation dated October 18, 2007 No. 03-07-15/159. This means that even if revenues from imputed activities amount to 1% of total revenue, separate accounting will have to be carried out if the share of costs on imputation is more than 5%.

However, in practice, taxpayers operating on UTII may be faced with the fact that even if the above conditions are met, they will not be allowed to fully deduct VAT. The fact is that this category of taxpayers is not named in tax legislation. As a result, control authorities and arbitration courts believe that the application by the imputators of the norm of paragraph. 9 paragraph 4 art. 170 of the Tax Code of the Russian Federation is illegal. Evidence of this is the following documents: letter of the Ministry of Finance of the Russian Federation dated July 8, 2005 No. 03-04-11/143, as well as resolution of the Federal Antimonopoly Service of the Central District dated May 29, 2006 No. A23-247/06A-14-38.

There is also an opposite opinion, in which verdicts are made in favor of taxpayers using UTII: in the resolution of the Federal Antimonopoly Service of the Volga District dated April 19, 2011 No. A55-19268/2010, for example, and some others.

How to distribute insurance premiums when determining income tax and UTII?

If the employer pays wages to employees, insurance premiums must be correctly calculated and transferred to the funds in a timely manner. When carrying out such actions, the corresponding amounts of contributions reduce the size of the income tax base, which is paid only by those organizations and individual entrepreneurs that use OSNO.

But the imputed tax is also allowed to be reduced by the amount of insurance contributions to the funds, if they relate to imputed activities or are paid as part of fixed payments (this only applies to individual entrepreneurs who do not pay remuneration to individuals). Confirmation of this thesis is contained in paragraph 2 of Art. 346.32 Tax Code of the Russian Federation.

That is, by combining OSNO and UTII, it is also necessary to distribute insurance premiums according to the relevant categories of activity, reflecting this action in accounting. Otherwise, taxes may be calculated incorrectly. There can be only one criterion for the distribution of contribution flows - based on the remuneration of employees engaged in a particular activity. But how to distribute remuneration by type of activity?

In order to properly organize separate accounting, it is recommended to create several sub-accounts in addition to the 70th and 69th accounts. Here it will be necessary to reflect the amounts of accrued salaries, as well as contributions to funds separately according to tax regimes.

The easiest way is to determine the nature of the activity immediately in the employment agreement. If an employee combines both directions, working in two positions or having one job required for two modes (an accountant, for example), we recommend focusing on the rules that were in force before the adoption of Law No. 212-FZ. Those rules were not approved by law, but indirectly followed from the norms in force at that time. There were two ways to divide contributions:

• in proportion to the amounts of revenue received under the regimes;
• proportional to the number of employees engaged in a particular activity.

The first method was applied in accordance with the standards described in the second section of this article, devoted to the allocation of expenses, and was justified in the letter of the Ministry of Finance of the Russian Federation dated August 29, 2008 No. 03-04-06-02/101, the second was allowed by the Ministry of Finance of the Russian Federation on December 14, 2007 in a letter No. 03-11-04/3/494.

By virtue of clause 7 of Art. 346.26 of the Tax Code of the Russian Federation, taxpayers who, along with entrepreneurial activities subject to UTII, carry out other types of activities, are required to keep separate records of property, liabilities and business transactions.

Thus, organizations that carry out several types of activities, using the general taxation system (OSNO) for some types, and a special regime in the form of UTII for others, are faced with the obligation to maintain separate records of business transactions. In turn, for organizations that are on OSNO, such an obligation is due to the need to distribute “input” VAT between taxable and non-taxable transactions. Otherwise (in the absence of separate accounting), the amount of VAT on purchased goods, works, and services is not accepted for deduction and is not included in expenses for the purposes of calculating income tax.

As you may have guessed, the topic of our article is the nuances of the distribution of “input” VAT when carrying out activities within the framework of one organization according to the “OSNO + UTII” scheme. Let's start with chap. 21 Tax Code of the Russian Federation.

The procedure for assigning VAT to costs of production and sale of goods (work, services)

From the analysis of provisions clause 4 art. 170 Tax Code of the Russian Federation the following system of distribution of “input” VAT to taxpayers carrying out transactions as taxable is being built

(OSNO) and exempt from taxation (UTII).

In relation to goods (works, services), including fixed assets and intangible assets, property rights used:

In activities transferred to the payment of UTII, the amounts of “input” VAT are taken into account in the cost of such goods (work, services), property rights;

To carry out transactions subject to VAT when applying OSNO, they are accepted for deduction in accordance with Art. 172 Tax Code of the Russian Federation;

Simultaneously in both types of activities (OSNO + UTII) - are accepted for deduction or taken into account in their value in the proportion in which they are used in each of these types of activities (in the manner established by the accounting policy for tax purposes).

The specified proportion is determined based on the cost of shipped goods (work, services), property rights, transactions for the sale of which are not subject to taxation (exempt from taxation), in the total cost of goods (work, services), property rights shipped during the tax period.

Please note that 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 such a proportion based on the cost of goods shipped in the corresponding month goods (work performed, services rendered), transferred property rights.

Controversy surrounding the 5% barrier

According to para. 9 paragraph 4 art. 170 Tax Code of the Russian Federation the taxpayer has the right not to apply the provisions of this paragraph (that is, not to distribute the “input” VAT) to those tax periods in which 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, does not exceed 5% of the total amount of aggregate expenses. In this case, the entire amount of “input” VAT in the named tax period is subject to deduction in accordance with the procedure provided for Art. 172 Tax Code of the Russian Federation.

I would like to note that the issue of the 5% barrier for “imputers” can currently be considered unresolved. The fact is that back in 2005, the regulatory authorities issued letters. From them it followed that the norm provided for para. 9 paragraph 4 art. 170 Tax Code of the Russian Federation, is applied only by VAT payers, and organizations that are UTII payers in relation to certain types of activities and for which during the tax period the share of total costs for the production of goods (works, services) sold within the framework of activities subject to UTII does not exceed 5% of the total value total expenses, does not have the right to deduct the amount of “input” VAT in full (see. Letter 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 10/19/2005 No.  MM-6-03/886@). Unfortunately, no later clarifications could be found. There are individual examples in arbitration practice where judges expressed a similar opinion (see, for example, Resolution of the Federal Antimonopoly Service of the Central Election Commission dated May 29, 2006 No.  А23-247/06А-14-38).

At the same time, there are several examples where judges do not agree with this approach. They recognize as untenable the arguments of the tax authority that the provisions para. 9 paragraph 4 art. 170 Tax Code of the Russian Federation do not apply to taxpayers transferred to pay UTII (see. Resolution of the Federal Antimonopoly Service of the Eastern Military District dated March 4, 2009 No.  A29-6207/2008, FAS UO dated October 29, 2008 No.  Ф09-7923/08-С2, FAS PO dated 02/05/2008 No.  A65-28667/06-SA2-11).

We believe that if an organization that combines two tax regimes (OSNO + UTII) has a share of expenses related to activities for which UTII is paid does not exceed 5% of the total expenses, then it may not calculate this proportion and deduct “input » VAT in full. However, she may have to prove her case in court. It follows from arbitration practice that the chances of winning the case on this issue are quite high.

Nuances of separate accounting

So, in clause 4 art. 170 Tax Code of the Russian Federation the basic rules for separate accounting of “input” VAT are outlined: if the purchase of goods, works, services relates to operations related to OSNO, VAT is accepted for deduction; if for transactions related to UTII, the tax is taken into account in the cost of goods, works, services; simultaneously to both OSNO and UTII - it is necessary to calculate the proportion. However, in practice, everything is not so simple and clear, so I would like to look at several examples of situations that taxpayers working under the “OSNO + UTII” scheme often encounter.

At the time of receipt of goods, it is unknown in what activity it will be used

Let’s assume that a trading organization sells goods both wholesale (OSNO) and retail (UTII). If at the time of its acquisition it is not possible to determine how many pieces will be sold at retail and how many - wholesale, the accounting policy can provide for the following VAT distribution method. The entire amount of “input” VAT is accepted for deduction. Subsequently, when it is known how many items of goods were sold at retail, this amount, directly related to “UTII activities,” is subject to restoration and payment to the budget. According to clarifications of the Ministry of Finance ( Letter dated September 11, 2007 No. 03-07-11/394 ), this must be done in the tax period in which the purchased goods were sold in retail trade.

Example 1

LLC "Hermes" is engaged in wholesale and retail trade of household electrical appliances. At the same time, a special regime in the form of UTII is applied to retail trade.

On April 1, 2013, the organization purchased 1,000 devices. at a price of 11,800 rubles. (including VAT - 1,800 rubles) for a total amount of 11,800,000 rubles. (including VAT - 1,800,000 rubles).

In the second quarter of 2013, Hermes LLC sold the following devices:

Retail - 200 pcs. at a price of 16,000 rubles. in the amount of RUB 3,200,000;

Wholesale - 800 pcs. at a price of RUB 14,160. in the amount of RUB 11,328,000. (including VAT - RUB 1,728,000).

In this case, the organization uses the following sub-accounts opened for account 41 “Goods”: 41-1 “Goods in warehouses”, 41-2 “Goods in retail trade”, 41-3 “Goods in wholesale trade”.

The following entries will be made in the accounting records of Hermes LLC:

Contents of operations	Debit	Credit	Amount, rub.
Purchasing goods
Goods are received into the warehouse (11,800,000 - 1,800,000) rub.	41-1	60	10 000 000
“Input” VAT on purchased goods is reflected	19-3	60	1 800 000
VAT is accepted for deduction	68	19-3	1 800 000
Retail sales of goods
Products sold at retail (RUB 16,000 x 200 pcs.)	50	90-1	3 200 000
Reflects the purchase price of goods sold at retail (RUB 10,000 x 200 pcs.)	41-2	41-1	2 000 000
VAT accepted for deduction on goods sold at retail has been restored (RUB 1,800 x 200 pcs.)	19-3	68	360 000
Recovered VAT is included in the cost of goods sold at retail	41-2	19-3	360 000
The cost of goods sold at retail has been written off (2,000,000 + 360,000) rub.	90-2	41-2	2 360 000
Selling goods wholesale
Products sold wholesale (RUB 14,160 x 800 pcs.)	62	90-1	11 328 000
VAT charged on wholesale sales	90-3	68	1 728 000
Reflects the purchase price of goods sold in bulk	41-3	41-1	8 000 000
The cost of goods sold in bulk has been written off	90-2	41-3	8 000 000

“Input” VAT on expenses related to both types of activities

In the process of economic activity, an organization, when purchasing goods, works, services subject to VAT, incurs certain expenses. For example, expenses for rent for office space, utilities and consulting services (the so-called general business expenses). It is often impossible to determine what type of activity they belong to (OSNO or UTII). In this case, the “input” VAT will have to be distributed between taxable and non-taxable transactions using the above proportion.

To ensure comparability of indicators when determining the proportion, the cost of goods shipped during the tax period, sales transactions of which are subject to taxation, should be taken into account without VAT.

The Ministry of Finance has repeatedly expressed this opinion in its letters. In one of them, the situation of combining a special regime in the form of UTII and OSNO was considered ( Letter dated June 26, 2009 No. 03-07-14/61 ). Financiers noted that when determining the amount of VAT to be deducted on the sale of goods subject to this tax in the wholesale trade regime, carried out by a taxpayer transferred to pay UTII for retail trade, to ensure comparability of indicators in the said proportion, the cost of goods sold in the wholesale trade regime, should be taken into account without VAT. To support their position, they referred to Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated November 18, 2008 No. 7185/08 .

Example 2

Let's use the data from example 1. The amount of “input” VAT charged by suppliers in the second quarter of 2013 and related to general business expenses amounted to 80,000 rubles.

The amount of revenue received from wholesale trade, excluding VAT and revenue received from retail, amounted to RUB 12,800,000. (11,328,000 - 1,728,000 + 3,200,000).

Based on the results of the second quarter of 2013, the “input” VAT related to general business expenses is distributed:

For taxable transactions in the amount of 60,000 rubles. (9,600,000 / 12,800,000 x

80,000). When conditions are met clause 1 art. 172 Tax Code of the Russian Federation this amount is included in tax deductions in the second quarter of 2013;

For non-taxable transactions in the amount of 20,000 rubles. (3,200,000 / 12,800,000 x 80,000). This amount is not deductible, but is included in the cost of general business expenses.

Purchased an expensive fixed asset

Often in practice, an organization acquires an expensive fixed asset that will be used in both types of activities. It may turn out that the “input” VAT is several times higher than the amount of VAT accrued from transactions subject to it. The question arises: does an organization have the right to claim input VAT for deduction not immediately, but over several quarters? If yes, then how can one correctly calculate the proportion provided for? clause 4 art. 170 Tax Code of the Russian Federation: at the time of capitalization of the fixed asset or in each quarter, when is VAT actually claimed for deduction? Let's try to figure it out.

Let us remember that due to Art. 172 Tax Code of the Russian Federation tax deductions are made on the basis of invoices issued by sellers when the taxpayer purchases goods (works, services). At the same time, in para. 3 p. 1 This article states that deductions of VAT amounts presented by sellers to the taxpayer when purchasing fixed assets are made in full after they are registered.

In principle Art. 172 Tax Code of the Russian Federation does not exclude the possibility of deducting VAT amounts outside the tax period in which the fixed asset is registered. However, due to the fact that such a possibility is not directly provided for by the Tax Code, in practice there is no consensus on this issue.

The official position of the Ministry of Finance is as follows: VAT amounts presented to the taxpayer when purchasing goods (work, services) are subject to deduction in the tax period in which he a right arose for tax deduction. When a taxpayer deducts VAT in later tax periods, he must submit to the inspectorate updated declaration for the tax period in which the right to apply the deduction arose (in compliance with the three-year period provided for clause 2 art. 173 Tax Code of the Russian Federation). This opinion of the financial department can be found in letters dated March 12, 2013 No. 03-07-10/7374 , dated 02/13/2013 No. 03-07-11/3784 . At the same time, in Letter dated October 13, 2010 No. 03-07-11/408 it is specified that the right to deduct VAT in installments in different tax periods is not provided for by the current procedure .

When analyzing arbitration practice, it can be noted that until 2010, arbitrators for the most part adhered to the same approach: the right to apply a deduction can be exercised in the period in which the conditions for its application are met. The legislation does not contain the possibility of applying the deduction in later tax periods (at the discretion of the taxpayer).

In recent years, judges have tended to take a different view. Most likely this is due to the output Resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation dated November 22, 2011 No. 9282/11 , dated June 15, 2010 No. 2217/10 , where it says: Art. 172 Tax Code of the Russian Federation, which establishes the procedure for applying deductions, does not exclude the possibility of applying VAT deductions outside the tax period in which goods (work, services) are paid for and registered. Thus, the deduction can also be claimed in periods following the one in which the right to it arose, subject to the three-year period specified clause 2 art. 173 Tax Code of the Russian Federation.

Now regarding the need to provide updated tax returns, which the regulatory authorities insist on. For example, the arbitrators of the FAS MO in Resolution dated March 11, 2013 No.  A40-39704/12-91-218, establishing that the organization fulfills all the conditions stipulated Art. 171 And 172 Tax Code of the Russian Federation, as well as compliance with the deadline for submitting disputed tax deductions, rejected the tax authority’s reference to the taxpayer’s obligation to submit an updated tax return for the period in which business transactions were carried out and invoices were issued. The judges assumed that failure to submit an updated tax return cannot serve as a basis for depriving a taxpayer of the right to a tax deduction subject to his compliance with the conditions stipulated Art. 169, 171 And 172 Tax Code of the Russian Federation.

Thus, if an organization submits VAT in installments in periods following the period when it actually had the right to apply tax deductions, most likely it will not avoid disputes with the tax authorities. Moreover, if the case goes to court, then with a high degree of probability we can say that the taxpayer will be able to defend his case.

We believe that if an organization nevertheless decides to deduct “input” VAT in subsequent tax periods, then the proportion provided for para. 4 p. 4 art. 170 Tax Code of the Russian Federation, she doesn’t need to recalculate. A similar opinion, for example, was expressed by the Ninth Arbitration Court of Appeal in Resolution dated March 11, 2012 No.  09AP-3157/2012-AK, indicating: since at the time of putting the property into operation the organization was already carrying out activities, both taxable and not subject to VAT, it is during this period that it must calculate the amount of tax and include it in the cost of the fixed asset. She has the right to claim this amount as a deduction from the budget. The tax inspectorate's statement that the specified amount of VAT should have been calculated quarterly, based on the ratio of transactions subject to and not subject to VAT, is not based on the provisions of the legislation on taxes and fees.

Example 3

Let's use the data from example 1. Let us recall that the amount of revenue received from wholesale trade, excluding VAT, amounted to 9,600,000 rubles. (11,328,000 - 1,728,000), and revenue received from retail - 3,200,000 rubles. The total amount of revenue (excluding VAT) is 12,800,000 rubles. (9,600,000 + 3,200,000).

In June 2013, a store building was purchased and registered as a fixed asset, where it is planned to carry out trade both wholesale (OSNO) and retail (UTII). The cost of the building was 59,000,000 rubles. (including VAT - 9,000,000 rubles).

The ratio of the cost of goods sold wholesale (OSNO), which are subject to VAT, to the total cost of goods sold for the second quarter is 3/4 (RUB 9,600,000 / RUB 12,800,000). Thus, the amount of tax that the organization will declare for deduction is 6,750,000 rubles. (RUB 9,000,000 x 3/4).

The ratio of the cost of goods sold at retail (UTII), which are not subject to VAT, to the total cost of goods sold

for the second quarter is equal to 1/4 (RUB 3,200,000 / RUB 12,800,000). The amount of tax that the organization will take into account in the initial cost of equipment is RUB 2,250,000. (RUB 9,000,000 x 1/4).

The organization decided that the amount of “input” VAT on the building in the amount of 6,750,000 rubles. (which she has the right to take for deduction at a time in the second quarter of 2013) will be taken for deduction in installments in different tax periods. Thus, in the declaration for the second quarter of 2013, the amount for deduction will be indicated in the amount of 250,000 rubles, and the remaining amount in the amount of 6,500,000 rubles. (6,750,000 - 250,000) - in the following tax periods.

The following entries will be made in the accounting records of Hermes LLC in June 2013:

Contents of operations	Debit	Credit	Amount, rub.
Fixed asset item purchased (59,000,000 - 9,000,000) rub.	08-4	60	50 000 000
VAT is reflected on the acquisition of fixed assets	19-1	60	9 000 000
Part of the “input” VAT is included in the initial cost of the fixed asset	08-4	19-1	2 250 000
The main asset was put into operation (50,000,000 + 2,250,000) rub.	01	08-4	52 250 000
Part of VAT accepted for deduction	68	19-1	250 000

The financial department expressed a similar opinion in letters dated June 17, 2009 No. 03-07-11/162, dated August 18, 2009 No. 03-07-11/208.

A similar approach can be found in the resolutions of the FAS Far Eastern Military District dated 06/13/2012 No. F03-1656/2012, FAS Central District dated 04/17/2012 No. A09-4324/2011, FAS UR dated 06/23/2011 No. F09-3021/11-S2, FAS VSO dated 08.10.2010 No. A78-1427/2009.

The same position is presented in the Letter of the Federal Tax Service of Russia dated March 30, 2012 No. ED-3-3/1057@.

See, for example, resolutions of the Federal Antimonopoly Service No. A79-5798/2009 dated 06/07/2010, No. A53-6624/2008 by the North Caucasian Federal Antimonopoly Service dated November 20, 2009, and No. Ф09-3060/07-С3 by the Federal Antimonopoly Service dated 05/03/2007.

When choosing a particular taxation system, not all individual entrepreneurs and heads of enterprises and organizations know that their combination is possible. In particular, any tax scheme can be combined with a special UTII regime. Their simultaneous use gives an individual entrepreneur or LLC a number of specific advantages, which is why experienced businessmen quite often use both OSNO and “imputation” at once in their work.

Why combine tax systems

Upon logical reflection, it will become clear to anyone that combining tax regimes for commercial enterprises and individual entrepreneurs is interesting primarily for optimizing taxation or, more simply, tax savings. But what exactly does the combination of OSNO and UTII give and how to apply them simultaneously? Let's try to figure this out. Let's start in order.

Briefly about OSNO

The general taxation system is classical in its essence and the transition to it occurs automatically immediately from the moment of registration of an enterprise or individual entrepreneur. Another option to start working according to OSNO is to change the tax system during the organization’s activities. In particular, this is possible:

• if the organization cannot apply other types of tax systems, including special regimes;
• if the company must use VAT invoices in its work;
• if the organization has benefits when calculating income tax;
• if the individual entrepreneur has lost the right to work under a patent.

These and some other factors allow merchants to switch to a general tax regime if necessary.

The law in no way restricts enterprises and individual entrepreneurs wishing to work under OSNO.

Like all other tax systems, OSNO has its own characteristics and procedure for calculating and paying fees to the state budget. In particular, the following types of taxes are paid on the general system:

• value added tax;
• income tax;
• personal income tax;
• property tax;
• various regional taxes and insurance payments.

Since the accounting and reporting system under the general taxation system has many subtleties, its calculation, as a rule, is impossible without qualified accounting assistance.

Briefly about UTII

Unlike the previous type of tax, UTII is a special tax regime. Its main feature is that it is calculated not from the actual profit received, but from the estimated future income.

Another important point: UTII is used for certain types of activities prescribed in OKVED and OKUN. Moreover, each region independently selects certain areas of business that fall under the “imputation” specifically on its territory.

To calculate UTII, the following indicators are used:

• basic yield– estimated monthly income;
• physical indicator– for different areas of business it can be square meters, number of employees, number of cars involved, etc.;
• K 1– federal adjustment coefficient reflecting the level of inflation;
• K 2– regional adjustment factor, taking into account various local factors;
• % — tax rate.

These parameters are not constant and may change from year to year. You can read more about adjustment factors by clicking on.

UTII is considered according to a strictly defined formula and is paid quarterly.

Combining the single tax on imputed income and OSNO: separate accounting

The most important aspect that must be taken into account when combining the general system of taxation and “imputation” is maintaining their separate records. From the point of view of practical application, this is not entirely convenient for many organizations and individual entrepreneurs. However, the obvious benefits minimize these negative aspects.

What is the essence of separate accounting? For each type of taxation, enterprises and individual entrepreneurs must separately calculate and pay tax.

In order for this to happen clearly and accurately, a so-called accounting policy should be maintained, that is, a special document should prescribe methods for keeping records of income and expenses, their distribution for each individual tax system, as well as regulate the rules for the distribution of funds among accounts, methods for assessing assets and etc. If an organization combines the general regime and UTII, then it must separately take into account various obligations, property objects and business actions.

However, there are individual entrepreneurs and enterprises that do not keep separate records. In this case, no liability is provided by law. However, for them this is fraught with not the most pleasant consequences:

• regarding VAT: the impossibility of applying it as a deduction and taking it into account in costs;
• when calculating taxes, the tax base may be incorrect;
• as a result - erroneous payment of taxes.

Costs when combining UTII and OSNO

When combining two modes, expenses must be allocated to those that go under OSNO, under UTII and for combining these two modes. At the same time, the latter need distribute by type of activity.

To make it easier for an accountant to deal with expenses, the accounting policy should determine in advance how to divide property, funds for paying wages, etc. This will make it possible to highlight those expenses that are not included in the calculation of income tax.

But if it is not possible to delimit expenses for some reason, what should you do in this case? Should take advantage of shared distribution, that is, take into account separately:

• expenses for the purchase of transport, equipment, etc.;
• expenses for sick leave;
• salaries of management and service personnel.

Combining UTII and OSNO LLC: nuances

When maintaining two tax regimes simultaneously: general and “imputation”, legal entities need to remember several features:

• If an enterprise or organization for some time carries out only those activities that fall under the “imputation”, then it is not necessary to submit zero reports for income tax and VAT. Otherwise, this will mean that the company does not conduct any activities subject to UTII at all. However, in order to avoid disagreements and controversial situations with tax structures, many legal entities still prefer to submit a zero declaration;
• the management of the enterprise must develop an accounting policy with scrupulously prescribed regulations for maintaining each mode with mandatory consideration of all necessary factors;
• The accounting department of the enterprise must clearly distinguish between expenses, property objects and employees by type of activity;
• it is necessary to create sub-accounts reflecting profits, costs, assets, liabilities.

Combining OSNO and UTII IP: nuances

An entrepreneur who has switched from OSNO to “imputation” in some types of activities is exempt from paying VAT, personal income tax and property tax.

Therefore, it is extremely important to divide the income and expenses of an individual entrepreneur between these two systems. In this case, it is not so easy to understand all the intricacies of tax accounting, therefore, when using two tax systems at the same time, it is advisable for an individual entrepreneur to use the services of a qualified accountant. Help can be provided to him Income and Expense Book, which must be maintained by an individual entrepreneur and which significantly facilitates the maintenance of separate accounting for mixed taxation.

Thus, both for individual entrepreneurs and for limited liability companies, the combination of “imputation” and OSNO has a number of features. The closest attention should be paid to the distribution of profits and expenses between them. The clearer, more transparent and more correct this division is when calculating tax revenues, the more effectively it will be possible to save on mandatory payments to the state budget.

But there are always expenses that cannot be attributed to a specific “profitable” operation. This, for example, is 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:

Often, organizations prescribe in their accounting policies the 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 input VAT according to 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-West District dated 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 / Let's 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.

Line no.	Indicator	When distributing, we take into account income		Difference (gr. 4 – gr. 3)
		including VAT	without VAT
1	2	3	4	5
Determination of revenue share
1	Share of income from wholesale trade (general regime), %	66,29 (RUB 5,900,000 / RUB 8,900,000)	62,50 (RUB 5,000,000 / RUB 8,000,000)	–3,79
2	Amount of VAT claimed for deduction, rub. (RUB 126,000 x indicator page 1)	83 525,40	78 750,00	–4775,40
3	VAT included in general expenses, rub. (RUB 126,000 – indicator p. 2)	42 474,60	47 250,00	4775,40The amount of VAT that cannot be deducted must be taken into account in the cost of general expenses to be distributed between different types of activities. That is, incorrect distribution of the amount of input VAT will affect not only the VAT that must be paid to the budget, but also the income tax base
Distribution of total expenses by type of activity
4	Total amount of expenses to be distributed, rub. (RUB 1,000,000 + indicator p. 3)	1 042 474,60	1 047 250,00	4775,40The amount of VAT that cannot be deducted must be taken into account in the cost of general expenses to be distributed between different types of activities. That is, incorrect distribution of the amount of input VAT will affect not only the VAT that must be paid to the budget, but also the income tax base
5	Expenses related to the general regime, rub. (indicator page 4 x indicator page 1)	691 056,41	654 531,25	–36 525,16

If a company carries out several types of activities that are subject to UTII and OSNO, difficulties arise in keeping records.

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How should transactions be divided between different systems, and how should they be reflected in accounting?

What you need to know

UTII is a special regime, OSNO is a general system. The legislation clearly defines the rules for using such modes separately. But is it possible to combine them?

What regulations should be followed in this case?

Basic definitions

UTII is a taxation regime that is used for certain types of activities. It is a single tax on imputed income, which can be applied by both legal entities and individuals if the conditions are met and the system operates in the region.

The transition is carried out voluntarily. Impostors do not need to transfer property, profit, or value added taxes to the budget.

These payments are replaced by one - a single tax. The calculation of the amounts is carried out not from the actual profit received, but from the estimated one.

Required conditions for using the mode:

If a company has stopped conducting imputed taxable activities or has lost the right to use the special regime by violating one of the mandatory criteria, it switches to OSNO by default.

OSNO is a general taxation system, in which the taxpayer must keep full accounting records and also transfer a number of taxes:

• on property;
• VAT (0, 10, 18%);
• Personal income tax (9, 13%);
• for profit (20%);
• insurance premiums for employees (30%);
• other taxes.

The transition to such a system is carried out if the company does not conduct activities that are subject to UTII, and also does not have the right to apply other special regimes.

Tax structures must be notified of the application of OSNO within 5 days from the beginning of the year in which the transition is planned.

The disadvantage of using a common system is the large number of reports, the need to maintain accounting and the transfer of large amounts of tax. But there are also advantages:

• there are no restrictions on the use of OSNO;
• since companies pay VAT, there will be no difficulties when cooperating with large companies;
• there are no restrictions on revenue, space, number of employees, or cost of fixed assets;
• there is no need to pay tax amounts if the organization incurred a loss during the tax period.

Is it possible to combine?

System	Legal entity	Individual (entrepreneurs)	Comments
OSNO + UTII	Combination allowed	Combination possible	—
USN+UTII+OSNO	Cannot be combined	Individual entrepreneurs can combine	STS - for the activities of individual entrepreneurs, UTII - activities of individual entrepreneurs that are subject to such tax, OSNO - own profit
Unified Agricultural Tax + UTII + OSNO	Cannot be combined	Can be combined	Unified agricultural tax – for individual entrepreneur transactions, Unified income tax – for transactions that are subject to imputed tax, OSNO – for own profit

According to paragraph 7 of Art. 346.26 of the Tax Code, imputed tax payers who are also engaged in other types of activities must organize separate accounting.

Property assets, obligations and business operations in relation to activities that are subject to UTII are accounted for in accordance with the general rules.

If UTII and OSNO are combined, then the amounts of taxes and fees are calculated and paid in accordance with the rules established for these tax regimes.

It is worth considering that when calculating the profit tax base, you cannot include income and expenses that relate to activities in respect of which UTII is applied. Accounting will be separate.

The expenses of imputed companies, if it is not possible to separate them, should be determined in proportion to the share of the enterprise’s income from imputation activities in the total amount of profit for all types of activities.

When combining tax systems, it is worth distinguishing which employees and property will be classified as UTII and which will be classified as OSNO.

The fewer assets and workers involved in both modes, the easier it will be to keep records. This will help spread out the total costs.

Income from the sale of products should be attributed to one type of activity, then there will be no difficulties in determining which income should be taken into account when calculating OSNO and which UTII.

Other income (premiums, bonuses, discounts) can be considered part of the profit received from trading activities, which is subject to UTII.

Costs that relate to OSNO can be taken into account when calculating the tax base for income tax in full ().

And the costs incurred as a result of UTII activities can also be taken into account in full.

If there are expenses that may relate to both UTII and OSNO, they should be distributed in proportion.

Payments of temporary disability benefits to those employees who are engaged in several types of activities (under UTII and OSNO) are also distributed between tax systems.

Regulatory framework

UTII payers who also work in other modes are indicated in Art. 346.26 clause 4 of the Tax Code.

Those companies and individual entrepreneurs that conduct activities subject to UTII and OSNO must calculate taxes and contributions in accordance with the rules that are used when using such systems. This is stated in Art. 346.26 clause 7 of the Tax Code.

Maintaining separate accounting of OSNO and UTII

It is known that when combining two modes it is impossible to do without separate accounting. Otherwise, the tax base for several types of transfers will be underestimated, and the amount of deductions for value added tax will be overestimated.

What is this – separate accounting of OSNO and UTII? How to distribute income and expenses?

Property tax

If there is an activity that is subject to OSNO, then property tax on these transactions must be calculated. With UTII such taxes are not paid at all (Article 346.26, paragraph 4NK). This means that it is worth organizing separate accounting of property objects.

The accountant must enter an additional subaccount into the working charts of accounts to account for such objects that are used in different types of activities.

Subject to division:

• OS (this also includes profitable investments and material assets) in accordance with;
• the amount of depreciation on property objects.

If there are objects that are used in both UTII and OSN, it is worth opening another subaccount. For example, a subaccount is needed if the central administration is located in a building that is on the company’s balance sheet, and there is a vehicle that delivers goods that are sold retail and wholesale.

It is also worth distributing the value of property assets, which is reflected in the company. Otherwise, you will have to calculate the tax based on the full price of the objects.

The most common method of distribution in proportion to the revenue received from the activities of UTII and OSNO (according to).

The calculation is made quarterly, since the quarter is the reporting period of the impostors. The organization retains the right to independently choose the method of distribution of property assets, as well as determine the rules for calculating property tax.

Thus, the distribution of cost can be carried out in other indicators (relative to OSN):

• areas of real estate;
• vehicle mileage in kilometers, etc.

When conducting activities subject to UTII, property tax is not calculated, except in cases where real estate is used, for which the tax base is determined as the cadastral value ().

Input VAT distribution

The organization must maintain separate VAT accounting for UTII and OSNO. For those types of activities that fall under the UTII taxation rules, the company does not need to calculate VAT amounts (clause 4 of Article 346.26 of the Tax Code).

This means that such amounts cannot be deducted. They should be taken into account in the cost of purchased products ().

For other types of activities, VAT amounts are accepted for deductions in accordance with the rules prescribed in -.

The rights to deduction are preserved if the company keeps separate records of transactions that are subject to different tax systems. If there is no separate accounting, then deduction is not possible.

The amount of tax is determined based on the price of the shipped goods, which are subject to VAT, in the total price of products that were shipped in the tax period.

The company has no right to establish a different procedure for the distribution of VAT. It is worth focusing only on the order specified in.

Organize separate accounting:

For those transactions that relate to OSNO, you will need to transfer the amount of VAT in accordance with.

The methodology for maintaining separate accounting (in relation to activities that are subject to VAT) is not defined by law.

Accounting is carried out on specially opened sub-accounts, using analytical accounting data or information reflected in the accounting journal of the issued.

When using OSN, separate accounting for VAT may not be maintained if in the quarter the share of costs for the purchase, manufacture and sale of products, which are not taxed, is no more than 5% of the total costs of such operations.

Then you can deduct the amount. The share of the input value added tax on funds received in carrying out activities subject to UTII is included in the cost of resources (Article 170, clause 2, subclause 3 of the Tax Code).

The accountant must determine these amounts and exclude VAT from them, which can be taken as deductions under OSNO.

Income tax

Organizations on UTII + OSNO should not include income tax amounts in the tax base, since they take into account profits and costs separately.

It is not difficult to distribute the profit that is received while conducting activities that are subject to different taxes. But it is not always possible to clearly distinguish between general business expenses between tax systems.

The methods used are described in Art. 274 clause 9 of the Tax Code. Separate accounting of costs is carried out for income tax purposes in the proportion of the enterprise's shares in each tax system.

When making calculations, it is worth excluding the amounts that were presented by the tax payer to the buyer ().

Companies on UTII do not have to take into account profits and costs that relate to activities on imputation (Article 274, paragraph 10 of the Tax Code).

Registration in 1C

Firms that are on UTII are not exempt from accounting ().

This means that enterprises that combine UTII and OSN must keep records of property assets, obligations, and business operations in accordance with the general rules.

Accounting must be separate. But this does not mean that activities that are taxed by different systems should be allocated on common balance sheets. One set of accounting reports is compiled.

The organization of accounting when combining modes is carried out using additional subaccounts to the account for accounting for property objects, expenses, and financial results.

If a certain object cannot be classified as one type of activity, at the end of the tax period the amounts received from such activity are distributed.

Costs to distribute:

• for general business operations;
• for paying salaries to employees who are engaged in activities under UTII and OSN;
• VAT that is presented to the supplier.

For example, a company sells goods wholesale and retail. For retail trade, subaccounts are used:

If wholesale trade is carried out:

When accounting for property assets, a subaccount is opened to account 01, 02, 04, 10 and others.

Features of an individual entrepreneur (IP)

If an individual entrepreneur has the right to apply UTII for certain types of activities, it is worth registering as a UTII payer within 5 days from the moment taxable UTII activities begin.