The transition of an organization from OSNO to the simplified tax system in 1C - a step-by-step algorithm for an accountant

When can you switch from OSNO to simplified tax system?

You can switch from the basic taxation system (OSNO) to the simplified taxation system (USN) only from the beginning of the year. Both an organization and an individual entrepreneur can change the regime. True, there are specifics with regard to individual entrepreneurs, which we will touch on below.

To make the transition, in accordance with paragraph 1 of Art. 346.13 of the Tax Code of the Russian Federation, you must submit a tax notification no later than December 31 in form No. 26.2-1, approved by Order of the Federal Tax Service of the Russian Federation dated November 2, 2012 No. MMV-7-3 / [email protected] Consent from tax authorities is not required - the procedure is notification-only, and not permissive in nature. However, at the request of the taxpayer, the Federal Tax Service may send him Form No. 26.2-7 confirming the transition to the simplified tax system (letter of the Federal Tax Service of the Russian Federation dated April 15, 2013 No. ED-2-3/261).

If we are talking about newly created organizations or individual entrepreneurs, then since OSNO is used by default, the entrepreneur or company must notify the tax office of its decision to use the “simplified system” instead of the main system no later than 30 days after registration with the Federal Tax Service - clause 2 of Art. 346.13 Tax Code of the Russian Federation. Moreover, the taxpayer will be recognized as a user of the simplified tax system from the moment of tax registration.

There are several features when filling out the notification form by an individual entrepreneur:

• There is no need to fill out the checkpoint field, dashes are placed in it;
• FULL NAME. indicated in full;
• information about income and the cost of the operating system does not need to be indicated. They are filled out only by organizations (clause 1 of Article 346.13 of the Tax Code of the Russian Federation). These fields are marked with dashes.

In addition to the timing of the transition to the simplified tax system, it is also necessary to comply with the conditions for applying the special regime.

1. Income for 2021 should not exceed 200 million rubles (Clause 4 of Article 346.13 of the Tax Code of the Russian Federation) . If income remains in the range from 150 to 200 million rubles, the simplified tax system will need to be paid at increased rates: for the object “income” - at a rate of 8% instead of 6, for the object “income minus expenses” - at a rate of 20% instead of 15 (Article 346.20 of the Tax Code of the Russian Federation).

To switch to the simplified system from 2022, income for 9 months of 2021 should not exceed 116.1 million rubles. This is the amount specified in clause 2 of Art. 346.12 (112.5 million rubles) taking into account the deflator coefficient (1.032) established by Order of the Ministry of Economic Development of the Russian Federation dated October 30, 2020 No. 720.

For the current year 2021, indexation is not provided. The fact is that the norms of the limit of 200 million rubles came into force on 01/01/2021, and according to clause 2 of Art. 346.12 of the Tax Code of the Russian Federation index them no later than December 31 of the current year by the deflator coefficient established for the next year. The limit of 200 million rubles was not yet in effect as of December 31, 2020, since its norms came into force on January 1, 2021 (letter of the Ministry of Finance of the Russian Federation dated January 27, 2021 No. 03-11-06/2/4855).

The income limit applies only to organizations (clause 2 of Article 346.12 of the Tax Code of the Russian Federation). The individual entrepreneur does not need to comply with it specifically for the transition. However, for the subsequent application of the “simplified code”, this restriction must be met along with others (clause 4 of article 346.13 of the Tax Code of the Russian Federation).

2. The residual value of the fixed assets should not exceed 150 million rubles - paragraphs. 16 clause 3 art. 346.12 Tax Code of the Russian Federation. In relation to individual entrepreneurs, restrictions are not established by this norm.

3. The average number of personnel should not be more than 130 people - clause 4 of Art. 346.13 Tax Code of the Russian Federation . Moreover, if the number of employees is in the range from 100 to 130 people, the tax will have to be paid at the increased rates specified in Art. 346.20 Tax Code of the Russian Federation.

4. The maximum share of participation of other organizations in the authorized capital of a legal entity cannot be more than 25% - paragraphs. 14 clause 3 art. 346.12 Tax Code of the Russian Federation.

5. The organization does not have branches - paragraphs. 1 clause 3 art. 346.12 Tax Code of the Russian Federation.

The simplified tax system cannot be used by budgetary and government institutions, banks, pawnshops and some other organizations.

Costs when switching from OSNO to simplified tax system

Difficulties in taking into account expenses when switching to the simplified tax system can arise only if the taxpayer selects the object “Income minus expenses.” The fact is that when switching to the “simplified” system with the “Income” object, it will not be possible to take into account “transitional” expenses (clause 1 of Article 346.18 of the Tax Code of the Russian Federation). In this case, the simplified tax system must be calculated only on income.

Features when taking into account “transition” expenses are as follows.

1. The costs of the simplified tax system can include costs that were actually paid, but not taken into account during the period of application of the OSNO (clause 4, clause 1, article 346.25 of the Tax Code of the Russian Federation). These are expenses supporting documents for which they were received after the transition. In this case, it will be possible to take into account expenses when calculating the simplified tax system based on the date of receipt of the documents. Only those costs that are not taken into account during the period of application of the simplified tax system (clause 4, clause 1, article 346.25 of the Tax Code of the Russian Federation) can be included in the expenses taken into account when calculating the simplified tax system.

In addition, not all expenses can be taken into account on the simplified tax system, but only those that are listed in the closed list in paragraph 1 of Art. 346.16 Tax Code of the Russian Federation. According to paragraph 2 of Art. 346.17, sec. 4 paragraphs 1 art. 346.25 of the Tax Code of the Russian Federation, expenses must be recognized when calculating the simplified tax system on the date established for accounting for a specific type of expense in a simplified manner.

Examples of accounting for certain types of expenses for calculating the simplified tax system are given in the table.

2. Expenses for the simplified tax system cannot include costs taken into account when calculating the income tax base during the period of application of the OSNO, but actually paid after the transition to the simplified tax system . In such a situation, according to paragraphs. 5 p. 1 art. 346.25 of the Tax Code of the Russian Federation, accounting for expenses is also prohibited when calculating the simplified simplified tax system.

General rules for transferring losses to the future when applying the simplified tax system

The loss received when applying the simplified tax system at the end of the year can be carried forward to the future, provided that you apply the simplified tax system with the object “income minus expenses”.

The loss can be carried forward for 10 years following the year it was received (paragraph 2, clause 7, article 346.18 of the Tax Code of the Russian Federation). If the loss has not been completely carried forward to the next year, it can be transferred in whole or in part to any year of the next 9 years (letter of the Ministry of Finance of Russia dated March 23, 2009 No. 03-11-06/2/49). If losses were received over several years, then they should be carried forward into the future in calendar order, starting with the earliest (paragraph 5, paragraph 7, article 346.18 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated July 14, 2014 No. 03-11-06/ 2/34135).

There are no restrictions on the amount of loss that can be carried forward; you have the right to carry forward any amount.

NOTE! According to para. 1 clause 7 art. 346.18 of the Tax Code of the Russian Federation for a loss incurred in previous tax periods, you can reduce the tax base according to the simplified tax system only based on the results of the current tax period (year), but not based on the results of the current reporting periods (1st quarter, half-year, 9 months).

When carrying forward losses to the future, it is necessary to keep tax records of the losses received and store documents confirming the amount of the loss for the entire period when the tax base of the current period is reduced (paragraph 7, clause 7, article 346.18 of the Tax Code of the Russian Federation). To maintain tax accounting for losses that can be carried forward to the future, Section III “Calculation of the amount of loss that reduces the tax base for the tax paid in connection with the application of the simplified taxation system” of the Income and Expense Accounting Book is intended. At the beginning of the current year, it reflects the amount of loss that can be carried forward to the future, in the context of each year for which it was received. At the end of the year, Section III of the Income and Expense Book shows the specific amount of loss that can be deducted from the tax base for the “simplified” tax for the past year, as well as the balance of the loss that carries over to the following tax periods.

For information on maintaining the Book of Income and Expenses, read the article “How to keep a Book of Income and Expenses under the simplified tax system (sample)?”

If you continue to apply the simplified tax system with the object “income minus expenses,” then there should not be any difficulties with transferring losses. But what if at the end of the year a loss is incurred, and the organization or individual entrepreneur switches from the simplified tax system to the OSNO? Is it possible in this case to include it in expenses that reduce income tax/income of individuals? Is it possible to take into account a loss received under the simplified tax system if, after the OSNO, you switch back to the simplified tax system again? Let's look at the answers to these questions.

Features of the transition from OSNO to simplified tax system

A special feature of the transition from the OSNO to the simplified tax system is the special procedure for forming a transitional tax base for the simplified tax system. It is given in Article 346.25 of the Tax Code of the Russian Federation and concerns accounting for:

• income and expenses. Their accounting is regulated by paragraph 1 of Art. 346.25 Tax Code. A special procedure for their accounting during the transition period applies only to organizations using the accrual method of income tax. For organizations that used the cash method for income tax, there will be no “carryover” income and expenses;
• OS. The rules for their accounting are given in paragraphs. 2.1, 4 tbsp. 346.25 Tax Code of the Russian Federation;
• VAT. The tax accounting procedure is described in clause 5 of Art. 346.25 Tax Code of the Russian Federation.

The algorithm for switching from OSN to simplified tax system is as follows:

1) notify the Federal Tax Service about the transition to the simplified tax system by December 31;

2) restore VAT as of December 31. For balances of inventories and advances issued - in full, for fixed assets and intangible assets - in proportion to the residual value;

3) include the restored VAT in income tax expenses, and assign VAT on advances paid to settlements with suppliers (Article 170 of the Tax Code of the Russian Federation);

4) as of January 1, take into account unclosed advances in income, minus the VAT calculated on them;

5) as of January 1, take into account the paid cost of raw materials, supplies, work in progress and finished products. The cost of goods can be written off to the simplified tax system only upon sale;

6) calculate the residual value of the fixed assets before the regime change on December 31. This amount will need to be indicated in the notice of transfer.

Transition to the simplified tax system from 2021: procedure, restrictions, advantages

So, all the mentioned conditions and actions necessary for the transition to the simplified tax system have been fulfilled. Now the last task remains - to fulfill a number of special requirements of the Tax Code of the Russian Federation. Features of calculating the tax base during the transition from the general regime (for enterprises that used the accrual method) to the “simplified” regime (which uses the cash method) are contained in paragraph 1 of Art. 346.25 of the Code. Such companies must comply with several rules (the list is closed). In particular, include in the single tax base on the date of transition amounts received before December 31, 2018 in payment under contracts that will be executed after the transition to the simplified tax system. Or, conversely, do not include in such a base funds received after such a transition, if they were already included in “profitable” income. All these rules are based on the main principle: a certain income (expense) must be taken into account only once - either under the general or under the simplified regime.

In the fourth quarter of 2021, it is necessary to restore VAT on fixed assets, intangible assets and inventories. Tax amounts are restored in the amount previously accepted for deduction, and in relation to fixed assets and intangible assets - in the amount proportional to the residual (book) value without taking into account revaluation. Note that we are talking here about the residual value according to accounting data (letters of the Ministry of Finance of the Russian Federation dated June 10, 2009 No. 03-11-06/2/99, dated January 27, 2010 No. 03-07-14/03).

At the same time, if VAT on property acquired before the transition to the simplified system was not deductible, then this tax is not subject to restoration (letters of the Ministry of Finance of the Russian Federation dated October 18, 2016 No. 03-07-14/60503 and dated February 16, 2012 No. 03 -07-11/47, Resolution of the Federal Antimonopoly Service of the Central District dated May 25, 2011 No. A54-3447/2010-C2).

The Presidium of the Supreme Arbitration Court of the Russian Federation, in Resolution No. 10462/11 dated December 1, 2011, emphasized that paragraphs. 2 p. 3 art. 170 of the Code does not allow such restoration of VAT for any period of time. This must be done in full in the quarter preceding the transition to the special regime.

The restored tax is included in other expenses in accordance with Art. 264 of the Code (letter of the Ministry of Finance of the Russian Federation dated April 1, 2010 No. 03-03-06/1/205, Federal Tax Service of Russia for Moscow dated December 24, 2009 No. 16-15/136335).

If a company received an advance and paid VAT on it, and the corresponding goods (work, services) will be shipped (performed, provided) already during the period of application of the “simplified tax”, VAT on such advances should be returned to buyers. Such a tax can be deducted in the fourth quarter of 2021, however, only if there are documents confirming the fact of VAT refund (clause 5 of Article 346.25 of the Tax Code of the Russian Federation). It is important that the above sequence cannot be violated. If this tax is first declared as a deduction, and only then returned to the counterparty, the auditors will probably consider such a deduction to be unlawful, and the servants of Themis will most likely support them (Resolution of the Administrative District of the North Caucasus District dated September 9, 2016 No. F08-6531/2016).

The arbitrators recognize such a deduction as lawful in the following situations:

• there was no transfer of money, and the tax was returned to buyers by offset (Resolution of the Federal Antimonopoly Service of the North-Western District dated 04.08.2010 No. A21-11991/2009);
• the contract under which the advance payment was made was terminated, and the advance received was returned (Resolution of the Federal Antimonopoly Service of the Volga Region dated July 18, 2008 No. A65-26854/2007).

“Simplers” do not pay VAT.
Therefore, it is necessary to adjust the contracts concluded by the company before the transition to the simplified tax system, in which the price of its goods (work, services) is established with this tax. Starting next year, the price will need to be fixed in contracts with the note: “VAT exempt.” And lastly, if the company created any reserves in tax accounting this year (to pay for vacations, for doubtful debts, etc.), take into account their balances as of December 31, 2018 as part of non-operating income (clause 7 of Article 250, Subclause 5, Clause 4, Article 271 of the Tax Code of the Russian Federation).

VAT in the transition period from OSNO to simplified tax system

Companies using the simplified tax system do not pay VAT (clause 2 of article 346.11 of the Tax Code of the Russian Federation). Therefore, according to paragraphs. 3 paragraph 2 and paragraphs. 2 p. 3 art. 170 of the Tax Code of the Russian Federation, in order to switch from OSNO to “simplified” it will be necessary to restore the “input” VAT accepted for deduction.

You need to do this:

• for those acquisitions that will be used after the regime change;
• for the listed advances, delivery of which will occur after the transition to the simplified tax system;
• on advances received during the period of application of OSNO, VAT can be deducted. This applies to cases where prepaid goods (work, services) and property rights were acquired and used in activities subject to VAT before the transition to the simplified tax system, if all conditions for the deduction were met (clause 2 of Article 171 of the Tax Code of the Russian Federation);
• delivery will take place after the transition to the simplified tax system (clause 5 of article 346.25 of the Tax Code of the Russian Federation).

VAT is accepted for deduction in the fourth quarter before the transition to the simplified tax system. In this case, it is necessary to check the availability of documents confirming the return of VAT amounts to counterparties (clause 5 of Article 346.25 of the Tax Code of the Russian Federation).

It will be necessary to draw up additional agreements to the contracts, in which you need to indicate:

• changed delivery cost (excluding VAT);
• the reason for the price change (switching to the simplified tax system);
• procedure for VAT refund (in cash, offset).

The procedure for VAT recovery when switching to the simplified tax system, according to paragraphs. 2 p. 3 art. 170 of the Tax Code of the Russian Federation, depends on which VAT is being restored. The dependence is shown in the table.

VAT must be restored in the fourth quarter of the year preceding the transition to the simplified tax system (clause 2, clause 3, article 170 of the Tax Code of the Russian Federation).

The restored tax is included in income tax expenses during the period of application of OSNO, and VAT on the listed advances is applied to settlements with suppliers (Article 170 of the Tax Code of the Russian Federation).

Transition from OSN to simplified tax system. Algorithm for 2021

The transition to a simplified taxation system (USN, “simplified”) promises considerable savings. But the question of how to switch to the simplified tax system must be worked out in advance to avoid mistakes.

We will describe the procedure for the transition of an organization from the general taxation regime (GTS) to the simplified taxation system (STS).

You can switch to the simplified tax system from the new year if the taxpayer company meets certain requirements and has time to submit a notification of the transition to the “simplified system” to its tax office by December 31, 2021 (Clause 1 of Article 346.13 of the Tax Code of the Russian Federation) in form No. 26.2-1 (approved by order of the Federal Tax Service of Russia dated November 2, 2012 No. ММВ-7-3/ [email protected] ).

So, transition to the simplified tax system. Which is correct? We recommend following the following algorithm of actions.

Restore “input” VAT

First of all, it is necessary to restore the “input” VAT for payment to the budget on assets acquired during the use of the OSN, which will be used in the “simplified” period.

This must be done because:

• organizations using the simplified tax system do not pay VAT (clause 2 of article 346.11 of the Tax Code of the Russian Federation)
• The law obliges the restoration of VAT previously accepted for deduction on goods (work, services) purchased before the transition to the simplified tax system, but not used in current activities (subclause 3, clause 2, subclause 2, clause 3, article 170 of the Tax Code of the Russian Federation).

The restoration must be made in the fourth quarter of the year preceding the transition to the simplified tax system (paragraph 5, subparagraph 2, paragraph 3, article 170 of the Tax Code of the Russian Federation), i.e. if there is a desire to switch to the simplified tax system from 2021, then VAT must be restored in the fourth quarter 2021. During the same period, it is necessary to restore the “input” VAT on fixed assets (fixed assets) and intangible assets (intangible assets), which will continue to be used in economic activities.

The amount of recoverable VAT on the specified assets is determined by the following formula (paragraph 2, subparagraph 2, paragraph 3, article 170 of the Tax Code of the Russian Federation):

VAT to be restored = Amount of VAT accepted for deduction when acquiring fixed assets or intangible assets x Residual value of fixed assets or intangible assets in accounting as of December 31 of the year preceding the transition to the simplified tax system / Initial cost of fixed assets or intangible assets in accounting.

The procedure for reflecting the restored VAT is not regulated. Therefore, you need to define it yourself and consolidate it in the accounting policy (part 4 of article 8 of the law on accounting, clause 7 of PBU 1/2008).

Depending on the decision of the taxpayer, the restored VAT is taken into account as part of expenses for ordinary activities or as part of other expenses (clause 4, PBU 10/99). This is easy to explain: on the one hand, the refundable VAT can be considered an expense incurred as part of ordinary business activities, and this amount can be recognized as a management expense. On the other hand, the restoration of tax amounts can also be assessed as an operation not related to the production and sale of products, and in this case the restored tax is qualified as another expense.

Reflection of restored VAT on accounting accounts is also possible in two ways:

• with preliminary use of account 19 “Value added tax on acquired assets”;
• without using the specified account, i.e. by recording the debit of account 91-2 (26) and the credit of account 68 “Calculations for taxes and fees”.

Invoices for which VAT is restored are registered in the sales book for the fourth quarter of the year preceding the transition to the simplified tax system (clause 14 of the Rules for maintaining the sales book used in VAT calculations, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). When calculating income tax, the restored VAT should be included in other expenses (paragraph 3, subparagraph 2, paragraph 3, Article 170 of the Tax Code of the Russian Federation). You cannot increase the initial cost of goods (materials, fixed assets or intangible assets) by this amount.

The restored VAT is taken into account in other expenses in the last year of application of the OSN (see, for example, the explanations of the Ministry of Finance given in letters dated 04/01/2010 No. 03-03-06/1/205, dated 01/27/2010 No. 03-07-14/03) . Thus, when switching to the simplified tax system from 2021, the restored VAT must be included in other expenses for 2017.

Example 1 The initial cost of an asset used for management needs in accounting and tax accounting is 70,000 rubles. The residual value of fixed assets as of December 31 of the year preceding the transition to the simplified tax system is 50,000 rubles. VAT in the amount of RUB 12,600. accepted for deduction. The VAT recovery operation should be reflected as follows:

The invoice on the basis of which VAT is accepted for deduction is registered in the sales book for the amount of tax to be restored (clause 14 of the Rules for maintaining the sales book used in VAT calculations, approved by Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137).

VAT on advances received. Identify and return

It is necessary to identify VAT on advances received, shipment for which will take place after the transition to the simplified tax system. This is a direct indication of the law: if before the transition to the simplified tax system the taxpayer received an advance payment, then VAT had to be charged on its amount (clause 1 of article 154 of the Tax Code of the Russian Federation). This amount can be deducted after the shipment of goods (provision of services) (clause 8 of Article 171, clause 6 of Article 172 of the Tax Code of the Russian Federation).

However, after the transition to the simplified tax system, you no longer need to pay VAT (clause 2 of Article 346.11 of the Tax Code of the Russian Federation), therefore, the newly minted “simplified” person is also deprived of the right to deduct VAT from the advance received. To avoid this, it is necessary to return the “advance” VAT to the buyer (clause 5 of Article 346.25 of the Tax Code of the Russian Federation). There are two ways to do this.

Method No. 1: return only “advance” VAT

The procedure in this case will be as follows:

• we agree with the buyer to reduce the price of goods (works, services) by the amount of VAT;
• we sign an agreement on this;
• We return the “advance” VAT to the buyer.

This entire procedure must be completed before the beginning of the year of transition to the simplified tax system, for example, when transitioning in 2021 - no later than December 31, 2017.

“Advance” VAT is accepted for deduction in the fourth quarter of the year preceding the transition to the simplified tax system (clause 5 of article 346.25 of the Tax Code of the Russian Federation). The invoice drawn up upon receipt of an advance from the buyer is registered in the purchase book for this quarter (clause 22 of the Rules for maintaining the purchase book used in VAT calculations, approved by Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137).

Method number 2: return the entire advance amount

Before January 1 of the year from which you intend to work on the simplified tax system, you must:

• conclude an agreement with the buyer on the return of the advance payment (or on termination of the contract);
• transfer the entire advance payment to the buyer, including VAT;
• register in the purchase book the invoice that the organization compiled when receiving an advance from the buyer (clause 22 of the Rules for maintaining the purchase book used in VAT calculations, approved by Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137);
• deduct VAT from the returned advance (clause 5 of Article 171 of the Tax Code of the Russian Federation).

“Transitional” period: identify and take into account

Situation: an advance was received using the simplified tax system, and goods (work, services) will be shipped when applying the simplified tax system. These advances are not taken into account when calculating income tax for the year preceding the transition to the simplified tax system. But on January 1 of the first year of application of the simplified tax system, the amount of these advances is included in income (subclause 1, clause 1, article 346.25 of the Tax Code of the Russian Federation), that is, taken into account when calculating the “simplified” tax for the first quarter of the “simplified” year.

Example 2 From 2021 it is planned to switch to the simplified tax system. In 2021, the company operates on OSN. When calculating income tax, income and expenses, the accrual method was used. Let’s say that on December 30, 2021, an advance will be received for the provision of consulting services to him, and the services themselves will be provided in February-March 2018. The organization does not take this advance into account when calculating income tax for 2021, but from January 1, 2021, the company includes the amount of the advance in income recognized under the simplified tax system, i.e., it will take this amount into account when calculating the “simplified” tax for the first quarter of 2021.

Shipment to OSN, payment to USN

Another common situation: goods (work, services) were shipped during the period of application of the simplified tax system, and payment will be received during the period of application of the simplified tax system.

In this case, proceeds from the sale of goods (works, services) should be taken into account when calculating income tax. It does not matter that during the period of receipt of payment the taxation regime will be different: with the accrual method, the date of payment does not matter (clause 1 of Article 271 of the Tax Code of the Russian Federation). The amount received from the buyer is not included in the income recorded on the simplified tax system (subclause 3, clause 1, article 346.25 of the Tax Code of the Russian Federation).

Example 3 In December 2021, the contractor provided information services to the client in the amount of 100,000 rubles. The act of provision of services of the party was signed on December 28, 2021, the client transferred the money in January 2021. And when calculating income tax for 2017, the contractor included 100,000 rubles in income. In January 2021, the amount received from the client will not be reflected in the income taken into account by the contractor on the simplified tax system.

“Transition” expenses: identify and reflect

“Transitional” expenses are taken into account “simplified” with the object “income minus expenses” (clause 2 of article 346.18 of the Tax Code of the Russian Federation). An organization with the object “income” will not be able to take into account any expenses, either current or “transitional” (clause 1 of Article 346.18 of the Tax Code of the Russian Federation).

Expenses paid for the simplified tax system, but relate to the period of application of the simplified tax system

This situation may arise if raw materials were not transferred to production before the transition to the simplified tax system, or about the work performed (services rendered), the act of provision of which will be signed when the organization switches to the “simplified tax system,” or about the balance of direct costs attributable to to "unfinished". The taxpayer has the right to take into account these expenses when calculating the tax paid in connection with the simplified tax system (subclause 4, clause 1, article 346.25 of the Tax Code of the Russian Federation), since they are paid and relate to the period of application of the simplified tax system (clause 2, article 346.17 of the Tax Code of the Russian Federation). The procedure for accounting for “transition” expenses depends on their type.

“Transitional” expenses paid on the OSN and taken into account on the simplified tax system

The procedure for accounting for “transitional” expenses paid under the general system and accounted for under the simplified taxation system is as follows.

Example 4 In the fourth quarter, a batch of goods was purchased at a price of 177,000 rubles. (including VAT RUB 27,000). From January 1 of the next year, the organization switches to the simplified tax system. In the first quarter of next year, goods were sold for 250,000 rubles. (excluding VAT), payment from the buyer was received in the 2nd quarter. In the accounting of a trade organization, the acquisition of goods and their subsequent sale, if the goods were purchased while the organization was on the simplified tax system using the accrual method, and sold to the buyer and paid to the supplier after the organization switched to using the simplified tax system with the object “income minus expenses” should be reflected as follows:

Expenses are taken into account for the simplified tax system, but will be paid after the transition to the simplified tax system

In this case, expenses cannot be recognized when calculating the “simplified” tax (subclause 5, clause 1, Article 346.25 of the Tax Code of the Russian Federation), since we have already reduced the tax base for another tax - income tax - by these amounts. So these “transitional” expenses relate to the simplified tax system, and there is no reason to take them into account on the simplified tax system. The fact of payment after switching to the special regime does not change matters.

Example 5 Let's assume that in December 2021 the company uses the services of a law firm. Deed for the amount of 100,000 rubles. will be signed on December 31, 2021. In 2021, the company will switch to the simplified tax system. The debt to the law firm was repaid in January 2018. The company takes into account the costs of legal services in the amount of 100,000 rubles. when calculating income tax for 2021. Again, these costs are not taken into account when applying the simplified tax system.

Residual value of under-depreciated fixed assets and intangible assets. How to calculate

This will have to be done by “simplified” people with the object “income minus expenses”. First of all, it is necessary to identify all fixed assets and intangible assets that were acquired before the transition to the simplified tax system and were not fully depreciated.

For these objects, the residual value should be calculated as of December 31 of the year preceding the transition to the simplified tax system. In this case, one must be guided by tax accounting data and the following formula (clause 2.1 of Article 346.25 of the Tax Code of the Russian Federation):

Residual value of fixed assets or intangible assets = Purchase price (construction, manufacturing or creation) - Amount of accrued depreciation.

After switching to the simplified tax system, the organization includes in expenses the residual value of under-depreciated fixed assets and intangible assets (subclause 3, clause 3, article 346.16 of the Tax Code of the Russian Federation).

The write-off procedure depends on the useful life of the asset.

How to write off fixed assets and intangible assets that were purchased on the OSN before the transition to the simplified tax system

During the year, these expenses are taken into account in equal shares (paragraph 5, subparagraph 3, paragraph 3, article 346.16 of the Tax Code of the Russian Federation). They are reflected in accounting on the last day of each quarter (subclause 4, clause 2, article 346.17 of the Tax Code of the Russian Federation).

T. D. Bursulaya, Lead Auditor of RIGHT WAYS LLC

Income during the transition period from OSNO to simplified tax system

The rules for accounting for income during the transition period from OSNO to “simplified” are established by paragraph 1 of Art. 346.25 Tax Code of the Russian Federation.

They are as follows:

1) income under the simplified tax system includes payments that are actually received under the simplified tax system, but the delivery of goods, works and services for which will occur after the transition to the simplified tax system. They are accounted for in income without VAT on January 1 of the year from which the “simplified tax” is applied (clause 1 of Article 346.13, clause 1 of clause 1 of Article 346.25 of the Tax Code of the Russian Federation);

2) in income on the simplified tax system, according to paragraphs. 3 p. 1 art. 346.25 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of the Russian Federation dated April 26, 2019 No. 03-11-11/30835, do not include:

• advances returned after the transition to the simplified tax system;
• funds included in income using the accrual method when calculating income tax during the period of application of the OSNO, but actually received during the period of application of the simplified tax system. For example, a “receivable” that was formed before and repaid after the transition to the simplified tax system.