How to take into account the fee according to the Platon system in the transport tax return for 2021

Accounting for payments into the Platon system is inextricably linked with the calculation and payment of transport tax. Let's consider the features of reflecting in 1C the costs of payments to the Platon system, starting with vehicle registration and ending with the calculation of transport tax taking into account the fee.

You will learn:

• how to reflect in 1C the fact of registration of a car with the traffic police and in the Platon system for the correct calculation of transport tax;
• what document should be used to reflect the transfer of payment to the operator of the Platon system;
• where the settings for accounting costs for fees in the Platon system are set;
• how the report of the operator “Platon” is registered;
• how is transport tax calculated for cars registered in the Platon system;
• what amount of payment to Plato can be taken into account as expenses.

Step-by-step instruction

On April 11, the organization registered the purchased vehicle Scania P360 flatbed tractor with the traffic police at the location of a separate division in the city of Balashikha.

An agreement was concluded with the operator RT-Invest Transport Systems LLC for collecting fees into the Platon system.

On April 11, an advance payment was made to the operator of the Platon system in the amount of 23,500 rubles.

The operator submitted reports on tolls on federal roads for the year in the amounts:

• for the second quarter - 7,000 rubles;
• for the third quarter - 9,000 rubles;
• for the fourth quarter - 7,500 rubles.

There were no changes in the registration of this vehicle with the traffic police during the year.

Let's look at step-by-step instructions for creating an example. PDF

Registration of a car in the traffic police and the Platon system

All vehicles (TS) are subject to mandatory state registration (clause 1 of Article 358 of the Tax Code of the Russian Federation, Order of the Ministry of Internal Affairs of the Russian Federation dated November 24, 2008 N 1001).

Vehicles with a permissible maximum weight of over 12 tons, if their route passes along federal highways, must be registered in the Platon system (Article 31.1 of the Federal Law of November 8, 2007 N 257-FZ).

Registration of a vehicle with the State Traffic Safety Inspectorate, as well as registration in the Platon system, is completed in the information register Registration of vehicles - type of operation Registration in the section Directories - Taxes - Transport tax - Registration of vehicles.

Vehicle Registration form indicates:

• Fixed asset - a registered vehicle is selected from the Fixed Assets directory .
• Date – date of registration with the State Traffic Safety Inspectorate and (or) date of registration in the Platon system.
• Tax rate is set automatically by the program.
• check the box Registered in the register of the Platon system : The Scania P360 flatbed tractor is a truck for which the fee is paid to Platon.

Example

You can understand the new system using a specific example. It is worth simulating the situation: the company owns 6 vehicles with a permissible maximum weight of 12 tons. All heavy-duty vehicles are used by the organization for the purpose of making a profit. At the end of the tax period, the company must pay 250 thousand rubles for driving on public roads and a tax in the amount of 50 thousand. Next, to identify obvious differences, it is worth considering the process of depositing funds according to the old and new rules.

Until January 1, 2021

Since the vehicles are used by the owner for commercial purposes, the organization is listed among the participants in the Platon system. Consequently, deductions for the use of state highways (heavy vehicles cause significant damage to the road surface) are transferred to the specified system.

If all necessary payments for the use of federal highways are made on time and in full, the person will be exempt from paying transport tax. However, with this system, it is necessary to keep records for each car separately. This means that payments to Plato for each car must be greater than the tax for owning a vehicle for the same vehicle.

After January 1, 2021

Taking into account the innovations, the company cannot count on benefits when paying. For this reason, regardless of the accompanying factors, the organization will be required to pay the transport tax in full, as well as pay the full amount for the use of federal highways. Thus, the organization in question will be required to contribute a total of 300 thousand rubles.

Transfer of an advance payment to the Platon system operator

Regulatory regulation

For all vehicles registered in the Platon system, it is necessary to transfer a fee to compensate for damage caused by the vehicle to federal roads. Payments are transferred by the owner (holder) of the vehicle to the operator of the Platon system (Article 31.1 of the Federal Law of November 8, 2007 N 257-FZ). The amount and procedure for depositing amounts is determined by Decree of the Government of the Russian Federation of June 14, 2013 N 504.

Payments to Platon can be advance or deferred (postpayment). To obtain a deferment, the Organization must write an application to the system operator (clauses 6-9 of the Decree of the Government of the Russian Federation of June 14, 2013 N 504).

The transferred amount of the advance payment is not an expense, but is taken into account as part of advances issued (clause 3, 16 of PBU 10/99).

Payments to the operator of the Platon system are reflected according to Dt 76.09 “Other settlements with various debtors and creditors” (1C chart of accounts), since payments to the Platon system are non-tax payments.

Accounting in 1C

The transfer of payment to the operator of the Platon system is formalized by the document Write-off from the current account, type of operation Other settlements with counterparties in the Bank and cash desk section - Bank - Bank statements - Write-off button.

Let's consider the features of filling out the document Write-off from a current account :

• The recipient is the operator of the Platon system;
• Agreement - the basis for settlements with the operator of the Platon system, Type of agreement Other; PDF
• Settlement account - 76.09 “Other settlements with various debtors and creditors.”

Postings according to the document

The document generates the posting:

• Dt 76.09 Kt - advance payment transferred to the operator of the Platon system.

Cost accounting in the form of a fee to the Platon system in the second quarter

In the accounting system, the “Platon” fee is reflected as part of expenses for ordinary activities in full at the time of submission of the report by the operator of the “Platon” system (clauses 5-7 of PBU 10/99).

In the NU, the “Platon” fee is reflected as part of other expenses associated with production and sales in an amount exceeding the calculated transport tax for the reporting (tax) period (clause 49, clause 1, article 264 of the Tax Code of the Russian Federation, clause 48.21, article 270 Tax Code of the Russian Federation, clause 1, 7 of Article 272 of the Tax Code of the Russian Federation, Letters of the Ministry of Finance of the Russian Federation dated June 27, 2017 N 03-03-10/40602, dated January 11, 2016 N 03-03-RZ/64).

To reflect the costs of "Platon", the document "Platon System Operator Report" in the section Purchases - Purchases - Platon System Operator Reports.

By clicking the Fill , the tabular part is automatically filled in with vehicles registered in the Platon system.

The header of the document states:

• The counterparty is the operator of the Platon system;
• Agreement - the basis for settlements with the operator of the Platon system, Type of agreement Other ; PDF
• Settlement account - 76.09 “Other settlements with various debtors and creditors.”

The tabular section indicates:

• Vehicle - a vehicle registered in the Platon system;
• Registration plate - a registration plate specified in the register of information Registration of vehicles ;
• Amount - fee to the Platon system according to the operator.

Postings according to the document

The document generates transactions:

• Dt 76.09 Kt 76.09 - crediting the advance payment to the Platon system;
• Dt 44.01 Kt 76.09 - reflection in accounting of the costs of the Platon board as part of distribution costs.

The cost account for "Plato", as well as its analytics (except for Cost Items ) are specified in the methods of reflecting transport tax expenses.

The costs of the Plato board are reflected as an empty cost item.

• Dt 97.21 Kt 76.09 - “technical” wiring 1C, accumulating costs for the Platon board in the NU. On account 97.21 “Other deferred expenses”, expenses in NU are accumulated on an accrual basis for the quarter. After calculating the transport tax (procedure Closing the month, the regulatory operation Calculation of transport tax), they will be taken into account as part of expenses that reduce the taxable base for income tax, but only in excess of the amount of calculated transport tax.

Analytics for account 97.21 is filled in with an automatically created reference element Deferred Expenses PDF, which is not recommended to be changed.

As a result of document posting, movements are generated in the Expenses for Platon :

• the amount of the Platon fee, which at the end of the reporting period will be taken into account for deduction for transport tax.

If the vehicle is not subject to taxation

All economically justified and documented expenses are taken into account when calculating income tax, except for those specified in Art. 270 of the Tax Code of the Russian Federation (clause 1 of Article 252 of the Tax Code of the Russian Federation).

Consequently, if the transport tax is not paid due to the absence of a taxable object, then the amount of the “Platon” fee is taken into account in expenses that reduce the tax base for income tax in full on the date of accrual of the “Platon” fee (clause 7 of Article 272 of the Tax Code of the Russian Federation) .

If the vehicle is not subject to transport tax, then there is no need to wait for the transport tax to be calculated.

Therefore, in 1C it is necessary:

• do not register the vehicle in the register of information Registration of vehicles , because Calculation of transport tax for this vehicle is not necessary;
• reflect the costs of the “Platon” fee in the document Receipt (act, invoice) transaction type Services (act) similar to the services of third-party organizations.

Calculation of transport tax for the second quarter

Regulatory regulation

Taxpayers who pay into the Platon system in relation to vehicles with a carrying capacity of over 12 tons have the right to reduce transport tax by the amount of the Platon payment paid for each vehicle for the tax period (clause 1 of Article 361.1 of the Tax Code of the Russian Federation, clause 2 of Art. 362 of the Tax Code of the Russian Federation).

If the amount of a possible deduction for “Platon” payments exceeds the amount of the calculated transport tax, then the tax payable is assumed to be zero, and the amount of the excess of “Platon” payments is taken into account in the expenses for NU (clause 2 of article 362 of the Tax Code of the Russian Federation, clause 49 p. 1 Article 264 of the Tax Code of the Russian Federation, paragraph 48.21 of Article 270 of the Tax Code of the Russian Federation, paragraph 1 of paragraph 7 of Article 272 of the Tax Code of the Russian Federation, Letters of the Ministry of Finance of the Russian Federation dated 06/27/2017 N 03-03-10/40602, dated 01/11/2016 N 03 -03-РЗ/64).

Calculation and payment of transport tax is carried out quarterly, unless otherwise provided by the laws of the constituent entities of the Russian Federation (clause 2 of Article 363 of the Tax Code of the Russian Federation).

Until 01/01/2019, in relation to all cars for which payments are made to Platon, advances on transport tax are not paid, even if they are established by regional law (paragraph 2, paragraph 2, article 363 of the Tax Code of the Russian Federation).

Despite the fact that advance payments for “heavy loads” are not paid, the calculation of transport tax and the amount of deduction in the form of payments to Platon must be made quarterly. This is done in order to determine the amount of excess Platon payments, which can be recognized as income tax expenses based on the results of the reporting periods: 1st quarter, half a year, 9 months (Article 285 of the Tax Code of the Russian Federation).

Accounting in 1C

In 1C, the calculation of the amount of excess payments "Platon" is carried out:

• quarterly - for a vehicle registered with the Federal Tax Service, for which the payment of advances is established in the settings of the procedure and payment deadlines;
• at the end of the year - for a vehicle registered with the Federal Tax Service, for which the payment of advances is not established in the settings of the procedure and payment deadlines.

If the settings provide for the payment of advance payments, then the calculation of the amount of excess payments “Platon” in 1C is carried out not on an accrual basis, but on a quarterly basis . In this case, there are two options for accounting for the Plato fee:

• reports of the operator "Platon" are registered in 1C monthly (quarterly) and at the end of the year (reporting period), if necessary, the excess amount is manually adjusted, which can be recognized as income tax expenses;
• all payments according to the reports of the operator "Platon" are reflected at the end of the year, therefore, the calculation of the amount of excess payments "Platon" at the end of the year in 1C will be correct.

If the settings do not provide for the payment of advance payments, then, if necessary, the calculation of the amount of excess payments "Platon" based on the results of the reporting periods - 1 quarter, half a year, 9 months - is carried out manually.

Calculation of transport tax, incl. and advance payments, is carried out through the procedure Closing the month operation Calculation of transport tax in the section Operations - Closing the period - Closing the month.

As a result of carrying out the document, movements are formed.

Expenses for "Plato"

Based on the results of the quarter, paid expenses for Platon payments are written off, which:

• reduce transport tax - an entry is made in the information register Calculation of transport tax ,
• are taken into account in NU expenses in an amount exceeding the transport tax - Dt 44.01 Kt 97.21.

If the agreement with the Platon operator provides for deferred payment, then in 1C the amounts accepted for calculation in Platon must be adjusted manually (clause 1, clause 7, article 272 of the Tax Code of the Russian Federation).

Calculation of transport tax

In the information register Calculation of transport tax is reflected:

• the amount of accrued transport tax for the quarter;
• the amount of transport tax deduction for the quarter.

Postings according to the document

In 1C, the calculation of the amounts of the “Platon” fee, accepted for expenses in NU and for deduction for transport tax, is carried out within the quarter, and not on an accrual basis and is not subsequently recalculated. Therefore, it is necessary to independently control the calculated amounts based on the results of the reporting period and, if necessary, adjust the provided deduction for transport tax and the expenses taken into account in the calculation of income tax.

The document generates transactions:

• Dt 44.01 Kt 97.21 - accounting for the costs of the “Platon” fee in NU: according to Dt 44.01 - the amount accepted for expenses in NU;
• according to Kt 97.21 - technical write-off of the total amount of the Platon fee accumulated for the 2nd quarter .

The cost account for "Plato" is specified in the methods of reflecting transport tax expenses.

When assigning costs to the “Platon” board, 1C does not automatically include the cost item established in the Methods of reflecting expenses , while the “Platon” board will be automatically reflected in Sheet 02 Appendix 2 as indirect costs associated with production and sales, on page 040 , and not according to page 041 “amounts of taxes and fees...”. PDF

Control

Calculations in the following quarters are carried out in a similar way.

Supporting documents

The document confirming the expenses incurred for the payment of funds to compensate for the damage caused to roads from the passage of “heavy loads” will be the operator’s report, which indicates the route of the vehicle with reference to the time (date) of the beginning and end of its movement. Additionally, the costs will be confirmed by primary accounting documents drawn up by the taxpayer himself on the use of a vehicle with a permissible maximum weight of over 12 tons on a certain route (letter of the Ministry of Finance dated January 11, 2016 No. 03-03-RZ/64).

As for the documents prepared by the taxpayer himself to confirm expenses, there may be several of them.

Waybill

The waybill for a truck in form 4-P was approved by Decree of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78. It indicates data not only on the driver and the vehicle, but also on the route (task).

Gas station receipts

The expenses incurred by the driver will be confirmed by checks for the purchase of fuels and lubricants issued by the gas station, as well as checks received by the driver at the toll booth in case of driving along a toll section of the road.

Accounting for the costs of the Platon board as part of expenses for the second quarter

At the close of each month, expenses on account 44.01 “Distribution costs in organizations engaged in trading activities” are written off in full to account 90.07.1 “Sales expenses for activities with the main tax system” (chart of accounts 1C).

In 1C, expenses are written off from Kt account 44.01 to Dt 90.07.1 when performing the procedure Closing the month, routine operation Closing account 44 “Distribution costs”.

Postings according to the document

The document generates transactions:

• Dt 90.07.1 Kt 44.01: in the accounting system - the amount of recorded costs for the Plato board for June;
• in NU - the amount of excess of “Platon” payments over the amount of transport tax based on the results of the second quarter, taken into account in expenses that reduce the tax base.

Control

Closing account 44.01 “Costs of distribution in organizations engaged in trading activities” can be checked in the report Turnover balance sheet for account 44.01 in the section Reports - Standard reports - Turnover balance sheet for account.

Income tax return

In the declaration, expenses for Platon payments are reflected as indirect expenses: PDF

• Sheet 02 Appendix 2 page 040 “Indirect costs - total.”

Calculation of transport tax at the end of the year

At the end of the year, similar transactions are executed:

• cost accounting in the form of a fee to the Platon system is documented in the document Platon System Operator Report ;
• final calculation of transport tax through the procedure Closing the month operation Calculation of transport tax for December in the section Operations – Closing the period – Closing the month.

As a result of carrying out the document, movements are formed.

Register Costs for "Plato"

Based on the results of the fourth quarter, paid expenses for Platon payments are written off

• reduce transport tax - a registration entry is made in the Calculation of Transport Tax ;
• are taken into account in NU expenses in an amount exceeding the transport tax - Dt 44.01 Kt 97.21.

In 1C, the final calculation of payments to Platon, accepted as expenses in NU and for deduction for transport tax for the year, is carried out as follows:

1. The amount of transport tax for the year is calculated, from which all previously recorded amounts in the NU payments in Plato are subtracted.
2. Payments to Platon for the 4th quarter are deducted from the remaining amount, by analogy with the calculation during the reporting period.

But if there were manual adjustments in the reporting periods, then they are not taken into account by the program in the final calculation. Therefore, you need to independently control the calculated amounts based on the results of the reporting (tax) period and, if necessary, adjust the provided deduction for transport tax and the expenses taken into account in calculating income tax.

Calculation of transport tax

The information register Calculation of transport tax reflects the calculation of transport tax and the amount of deduction for it at the end of the year.

Postings according to the document

The document generates transactions:

• Dt 44.01 Kt 97.21 - accounting for the costs of the “Plato” board in NU: according to Dt 44.01 - the amount accepted for expenses in NU;
• according to Kt 97.21 - technical write-off of the total amount of the Platon fee accumulated for the fourth quarter .

Checking the annual calculation of cost accounting for the Platon board at NU

If for the fourth quarter the costs are less than the transport tax for this period, then the program will calculate the amount accepted for accounting in the tax accounting system not on an accrual basis, but only for the fourth quarter.

Transport tax declaration

A separate sheet of Section 2 “Calculation of the tax amount for each vehicle” of the declaration reflects the calculation of the transport tax for a vehicle registered in the Platon system: PDF

• page 190 - 15,660 rubles: the amount of calculated transport tax for the year;
• pp. 280 - 40200: tax deduction code according to “Plato”;
• pp. 290 - 15,660 rubles: the amount of deduction in the form of the Platon fee at the end of the year;
• page 300 - 0 rub.: the amount of transport tax to be paid to the budget after reducing it by the amount of the Plato fee.

A report from your personal account on Plato’s website is suitable for transport tax deduction

© YaPlakal

In letter dated 05/04/17 No. PA-4-21/8499, the Federal Tax Service spoke about deductions for transport tax in relation to heavy trucks registered in the register of the toll collection system.

The amount of transport tax calculated by organizations at the end of the tax period in respect of each such vehicle is reduced by the amount of payment paid in respect of such vehicle in a given tax period.

If, when applying the specified deduction, the amount of tax payable to the budget takes a negative value, then the amount of tax is assumed to be zero.

Information on operations for the operator to transfer funds from the owner (holder) of a vehicle to the federal budget is provided upon additional request from the owner of the vehicle. At the beginning of the year, the Federal Tax Service recommended a form for the operator to use to provide the specified information.

According to Article 6 of the Law of 04/06/2011 No. 63-FZ “On Electronic Signature”, information in electronic form signed with a qualified electronic signature is recognized as an electronic document equivalent to a paper document signed with a handwritten signature, and can be used in any legal relationship in accordance with legislation of the Russian Federation, except for cases where regulations establish a requirement for the need to draw up a document exclusively on paper.

According to the Federal Tax Service, the report form received by an organization through its personal account on the official website platon.ru in electronic form with a qualified electronic digital signature of an authorized representative of the operator RT-Invest Transport Systems LLC can be used to confirm the right to deduct transport tax.

Accounting for the costs of the Plato board as part of expenses

At the close of each month, expenses on account 44.01 “Distribution costs in organizations engaged in trading activities” are written off in full to account 90.07.1 “Sales expenses for activities with the main tax system” (chart of accounts 1C).

In 1C, expenses are written off from Kt account 44.01 to Dt 90.07.1 when performing the procedure Closing the month, routine operation Closing account 44 “Distribution costs”.

Let's consider closing account 44.01 “Costs of distribution in organizations engaged in trading activities” for December; the remaining months are closed in the same way.

Postings according to the document

The document generates transactions:

• Dt 90.07.1 Kt 44.01: in the accounting system - the amount of recorded costs for the Plato board for December;
• in NU - the amount of excess of “Platon” payments over the amount of transport tax based on the results of the 4th quarter (year), taken into account in expenses that reduce the tax base.

Control

Closing account 44.01 “Costs of distribution in organizations engaged in trading activities” can be checked in the report Turnover balance sheet for account 44.01 in the section Reports - Standard reports - Turnover balance sheet for account.

Income tax return

In the declaration, expenses for Platon payments are reflected as indirect expenses: PDF

• Sheet 02 Appendix 2 page 040 “Indirect costs - total.”

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See also:

• Registration of a car with the traffic police
• Procedure and deadlines for payment of transport tax
• 1C: Setting up posting to reflect transport tax
• Procedure for calculating transport tax

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