Are all commissions included in expenses under the simplified tax system? Bank commission costs are high.

The work of every company or almost any individual entrepreneur involves interaction with banks. Of course, it is difficult to imagine a modern business that would not take advantage of the opportunity, or would not be faced with the need to conduct non-cash settlements with counterparties and the budget. So, having a current account in itself is an integral part of doing business. Of course, this is also associated with additional costs - after all, credit institutions do not work for free. Accordingly, for representatives of small businesses who traditionally work under special regimes, a completely reasonable question arises: is it possible to take into account the complex of costs for bank services under the simplified tax system “income minus expenses”.

What the law says

Today, an increasing number of companies and individual entrepreneurs are actively using the services of the bank under the simplified tax system “income minus expenses”. At the same time, credit institutions provide their simplified clients with a fairly wide range of services. Accordingly, the question arises about the tax accounting of bank expenses under the simplified tax system “income minus expenses”.

Clause 1 of Article 346.16 of the Tax Code of the Russian Federation lists costs that, in the final calculation, reduce the unified tax on the simplified tax system. Subclause 9 of this norm deals with the costs of bank services under the simplified tax system.

If we interpret it literally, then the costs of banking services under the simplified tax system include 2 items:

1. Established bank interest under the simplified tax system “income minus expenses” for the use of loans and borrowings (without restrictions).
2. Costs of paying for services of credit institutions (without restrictions).

In practice, the simplification can be applied to both banks and non-bank credit institutions. So: The Tax Code does not make any division in this regard. That is, the costs of servicing a bank under the simplified tax system also include contacting a credit institution that does not have the status of a bank.

Expenses for bank services under the simplified tax system: moment of reflection

As you know, the simplified tax system uses the cash method of reflecting income and expenses, which is based on the date of receipt or write-off of funds. However, when reflecting costs, it is also important to actually receive goods or services, which is confirmed by relevant invoices or acts.

Banks, for the most part, do not issue separate documents for the services they provide. Interaction most often occurs remotely, and all possible documents - payment orders, orders or demands - can be printed by the account owner in his personal account. Thus, the costs of servicing the bank in the simplified tax system are taken into account at the time of the actual debiting of certain amounts of commissions from the current account of the organization or individual entrepreneur. The document confirming such costs is, along with memorial orders, the bank account servicing agreement itself, which, as a rule, contains the service rates approved by the bank.

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Based on Article 5 of the Law “On Banks and Banking Activities” No. 395-1, banking services may include the following:

1. attracting funds from a company/individual entrepreneur using the simplified tax system for deposits (on demand and for a specific period);
2. placing this money on your own behalf and at your own expense;
3. opening and maintaining simplified bank accounts;
4. money transfers on behalf of a simplifier;
5. collection of currency, bills, payment and settlement documents;
6. simplified cash service;
7. issuance of bank guarantees;
8. electronic money transfers.

For any of these operations, the bank’s commission under the simplified tax system “income minus expenses” can be attributed to expenses. In this case, the bank commission is included in the expenses under the simplified tax system, regardless of its size established by the credit institution.

Many simpletons purchase corporate cards. Usually they help speed up and simplify various calculations within the framework of business and/or core activities. So: for transferring funds to corporate cards, bank commissions can also be included as expenses under the simplified tax system. As well as the fee for issuing a check book.

In addition, banks can carry out a number of transactions. There is no complete list in this law. However, here are the most popular ones:

• issuance of guarantees for the simplified person, which provide for the fulfillment of monetary obligations;
• acquisition of the right to demand from third parties the fulfillment of monetary obligations;
• trust management of money and other property of the simplifier;
• leasing to a simplifier special premises or safes for storing documents and valuables;
• leasing operations;
• Providing consulting and information services to the simplifier.

Also see “List of expenses under the simplified tax system “income minus expenses”: table for 2021 with explanation.”

Accounting for acquiring transactions when combining simplified taxation system and PSN

Let's look at the following example to consider the procedure for reflecting bank card payments from "simplified" companies when combined with the patent taxation system.

Example 1

Before starting work, the user must enable the necessary functionality of the 1C: Accounting 8 version 3.0 program, as well as configure the accounting policy and tax accounting parameters. The specified settings are accessed from the Main -> Settings section using the corresponding hyperlinks.

Let's go to the Functionality hyperlink and make the settings for Example 1.

On bookmarks:

• Bank and cash desk set the Payment cards flag;
• Trade -> flag Retail trade.

Let's follow the hyperlink Accounting Policy to the register of the same name and set the attribute Method for valuing goods in retail to the position: At acquisition cost.

Starting from version 3.0.44.94, selecting a tax system, setting up tax accounting parameters and the list of provided reports is carried out in a separate form Setting up taxes and reports, which can be accessed using the Taxes and reports hyperlink.

In the Taxation system section, using the switch, you must indicate the one used by the individual entrepreneur S.A. Shilov. the main tax system is Simplified (income minus expenses), and also set the Patent flag (Fig. 1). The Patents directory is intended to store information in the accounting system about the types of activities in respect of which a patent is paid. The directory can also be accessed from the Setting up taxes and reports form in the Patents section. In addition, information about patents can be indicated directly from the accounting system documents reflecting the sale of goods (works, services).

Rice. 1. Tax system

The following information is indicated in the Patents directory element form:

• working title of the patent;
• number and date of issue;
• validity period of the patent (in case of loss of the right to use the patent taxation system or termination of business activity, the actual validity period of the patent is indicated);
• tax base (monetary value of potential annual income) and tax amount;
• KBK payment.

In collapsible groups:

• Payment - the amounts and terms of payment for the cost of the patent are indicated;
• Tax Inspectorate - information is stored about the tax authority with which the organization is registered as a PSN taxpayer.

To reflect retail sales through an automated point of sale, the program uses the accounting system document Retail Sales Report (Sales section) with the transaction type Retail Store.

This document allows you to maintain separate accounting of income in accounting and tax accounting, received within the framework of the main taxation system (USN) and for activities with a special taxation procedure (transferred to the payment of a patent).

To generate financial results for the main type of activity and for activities with a special taxation procedure in “1C: Accounting 8”, separate sub-accounts have been opened for account 90.

Income from the retail sale of shoes should be accounted for under the credit of account 90.01.1 “Revenue from activities with the main taxation system.”

Income from activities transferred to pay for a patent (shoe repair) should be accounted for in the credit of account 90.01.2 “Revenue from certain types of activities with a special taxation procedure.”

Accounting for expenses should be kept in the debit of accounts 90.02 “Cost of sales”, 90.07 “Sales expenses”, 90.08 “Administrative expenses” for third-order accounts (Fig. 2):

• “1” - to account for expenses for the main activity (STS);
• “2” - to account for expenses for activities with a special taxation procedure.

Rice. 2. Accounts of income and expenses for activities with a special taxation procedure

To store a list of accounts that record transactions for activities with a special taxation procedure (for example, for activities subject to UTII or PSN), the information register of the Income and Expense Account for activities with a special taxation procedure is intended. The register is accessed from the Chart of Accounts register using the hyperlink More -> Income and expense accounts for activities with a special taxation procedure.

In order for income and expense accounts from sales for different types of activities to be entered automatically into documents, it will be useful to set up the Item Accounting register, which is available via the hyperlink of the same name from the Nomenclature directory, located in the Directories section.

Let's create a new document Retail Sales Report. In the header of the document we will indicate the cash register account, in correspondence with which retail revenue received in cash will be reflected. The Warehouse field is filled with the default value. If your organization has several warehouses, then only warehouses with the Retail store and Wholesale warehouse types are available for selection.

If an organization conducts activities with a special taxation procedure (UTII, patent system or activities subject to payment of trade tax), the Income in NU field appears in the document, where you need to indicate the procedure for accounting for income from sales. Based on the conditions of Example 1, the user selects the following value in the Income in NU field:

• simplified tax system, if this document reflects the sale of shoes;
• name of the patent (for example, Shoe repair), if services within the scope of the activity are reflected in the patent. If necessary, here you can add and select a new patent (Create patent...).

On the Products tab, goods and services sold to a retail buyer per day are indicated: their product range, quantity, price and amount.

By default, all payments are considered cash. If during the day payments were made with payment cards, bank loans or gift certificates, then you must fill out the Non-cash payments tab (Fig. 3).

Rice. 3. Indication of the non-cash payment method in the “Retail Sales Report” document

After posting the document Retail Sales Report, where the Income at NU variable takes on the value Shoe Repair, the following accounting entries will be generated:

Debit 62.Р Credit 90.01.2 - for the amount of revenue from the sale of services under the patent (RUB 50,000.00); Debit 57.03 Credit 62.R - for the amount of payment by payment cards (RUB 10,000.00); Debit USN.03 - for the amount of revenue from sales of activities on a patent, paid by card (RUB 10,000.00); Debit 50.01 Credit 62.R - for the amount of cash payment received (RUB 40,000.00);

Please note that if there are several payment options from customers, retail revenue is reflected in the intermediate account 62.Р “Settlements with retail customers”, after which it is distributed according to payment methods.

Off-balance sheet account USN.03 “Settlements with customers for patent activities” is intended to store information about what part of the receivables, when repaid, should be attributed to income from patent activities.

In addition to the accounting register, entries are entered into special accumulation registers for tax accounting under the simplified tax system and for accounting for income under a patent. Thus, cash received for shoe repairs amounted to RUB 40,000.00. will be reflected as part of patent income in the Income Book (patent) register. We remind you that accounting for income when applying PSN is needed for only one purpose - to control the conditions for applying PSN (income from all types of business activities on a patent should not exceed 60 million rubles - subclause 1, clause 6, Article 346.45 of the Tax Code of the Russian Federation).

In the register Book of Income and Expenses (Section I) the amount is 40,000.00 rubles. will be reflected for reference in the columns UTII Income and Total Income. The UTII Income field is intended to reflect income from activities with a special taxation procedure for the purpose of maintaining separate accounting.

After posting the document Retail Sales Report, where the detail Income in NU takes on the value of the simplified tax system, the following accounting entries will be generated:

Debit 90.02 Credit 41.02 - for cost of goods sold (RUB 112,500); Debit 62.R Credit 90.01.1 - for the amount of proceeds from the sale of goods (RUB 150,000.00); Debit 57.03 Credit 62.R - for the amount of payment by payment cards (RUB 20,000.00); Debit 50.01 Credit 62.R - for the amount of cash payment received (RUB 130,000.00);

In addition to the accounting register, entries are made in special accumulation registers, including the following amounts:

• RUB 130,000.00 - in the register Book of Income and Expenses (section I) as part of the income of the simplified tax system;
• RUB 112,500.00 - in the register Book of Income and Expenses (Section I) as part of the simplified tax system expenses.

We will generate a document Receipt to the current account with the transaction type Receipts from sales on payment cards and bank loans in the amount of RUB 29,400.00. If the document is entered manually, then in the Amount of services field you need to enter the amount of the bank commission (RUB 600.00).

After posting the document, the following entries are entered into the accounting register:

Debit 51 Credit 57.03 - for the amount of funds received from the acquiring bank (RUB 29,400.00); Debit 91.02 Credit 57.03 - for the amount of remuneration withheld by the acquiring bank (RUB 600.00); Credit USN.03 - to the amount of payment credited to the current account for activities on a patent (RUB 10,000.00).

In addition to the accounting register, entries are made in special accumulation registers, including the following amounts:

• RUB 10,000.00 — in the register Book of Income Accounting (patent) as part of patent income;
• RUB 20,000.00 - in the register Book of Income and Expenses (section I) as part of the income of the simplified tax system;
• RUB 400.00 — in the register Book of Income and Expenses (Section I) as part of the simplified tax system expenses.

As you can see, the 1C: Accounting 8 program, edition 3.0, automatically distributed among different types of activities not only the funds received under the acquiring agreement, but also the amount of the bank’s commission reflected as expenses under the simplified tax system.

Let's create a balance sheet for account 57.03. The absence of a balance indicates the complete completion of settlements with the acquiring bank.

Costs for the “bank-client”

A separate conversation with the inclusion of “bank-client” services as an expense under the simplified tax system. Tax officials believe that simplifiers can include only those services of a credit institution provided by it within the framework of the “client-bank” system, which we list above, as expenses. That is, they are directly named in Art. 5 of the Law “On Banks and Banking Activities” No. 395-1 (letter of the Federal Tax Service dated July 28, 2005 No. 22-1-11/1451).

And vice versa: it is impossible to reduce the single tax on services for the installation and operation of electronic document management systems between the bank and the simplified bank, since they are not named in the law. In particular, we are talking about the “client-bank” system.

Also see “Organizing a salary project: essence and agreement.”

Read also

17.04.2017

Banking transactions expensed

In accordance with the above-mentioned law, the following are related to the costs caused by banking transactions:

In addition to basic banking operations in Art. 5 of Law No. 395-1 provides a list of services of credit institutions, which, according to the same letter from the Ministry of Finance, are allowed to be accepted for expenses:

Accepted costs must be confirmed by the corresponding primary source. They are taken into tax accounting at the time of payment (clause 2 of Article 346.16 of the Tax Code of the Russian Federation).

All other expenses that arise in the course of interaction with banks, not mentioned above, cannot be taken into account for calculating the simplified tax. Let us dwell on individual services of creditors that raise questions when accepted as costs for the simplified tax system.

Results

The list of costs that reduce the simplified tax base is set out in paragraph 1 of Art. 346.16 Tax Code of the Russian Federation. Expenses for banking services are given in sub. 9 clause 1 art. 346.16 of the Tax Code of the Russian Federation - they are presented in the form of interest paid for loans and credits, or commissions for the services of credit institutions.

The services of bankers who reduce the simplified tax base are given in Art. 5 of the law of December 2, 1990 No. 395-1. Banking services include them, but in a specific list. Bank commissions under the simplified tax system are included as expenses at the time of actual payment based on the confirming primary receipt.

Question:

Individual entrepreneur without employees. STS-15% The bank automatically withdraws the subscription fee from the individual entrepreneur's current account every month on the last day via the Internet banking system. Is it possible to take this operation into account as expenses for the simplified tax system and what supporting documents should be there, besides the payment slip?

Answer:

Yes you can. Any debits from the account related to making payments, servicing an account, providing services to a client bank or Internet access is a bank commission.

Such expenses are reflected on the basis of bank statements and orders and are taken into account in the simplified tax system at a time at the time the commission is withheld by the bank (based on the date of debit). Confirmation: pp. 9 clause 1 art. 346.16 Tax Code of the Russian Federation.

In order to take into account these expenses, you will only need to print out statements from the client bank. Their originals will need to be presented upon request of the inspection. In this case, you will need to obtain the original statement with the bank's mark.

Bank expenses for salary payments on cards

According to the letter of the Ministry of Finance dated July 14, 2009 No. 03-11-06/2/124, the commission for transferring salaries to employee cards is considered a banking transaction and reduces the base for calculating the tax on the simplified tax system. To accept these costs, it is necessary to indicate in the employment contract that the salary is transferred not through the cash register, but by bank transfer.

At the same time, the costs for opening cards for employees, in the opinion of the Ministry of Finance, expressed in this letter, cannot be taken as a credit for tax accounting. But according to the letter of the Moscow Tax Service dated 02.06.2005 No. 20-12/40107, it is possible to take into account in expenses for calculating income tax bank commissions for issuing cards to employees of an organization for the purpose of transferring employer payments to them, but provided that these expenses are under an agreement is taken over by the organization. Since bank commissions for the simplified tax system are accepted as expenses in accordance with the provisions of Art. 264 and 265 of the Tax Code of the Russian Federation, the conclusions of the above letter from the tax service are also applicable for the simplified tax. As we can see, the positions of the Ministry of Finance and the Tax Service of the Russian Federation are different.

Usn income minus expenses - bank commission, depreciation of assets, minimum tax

Everyone is looking for more favorable conditions for doing business. And many advantages are noted in the simplified taxation system. But can everyone switch to this regime?

What nuances should taxpayers take into account? What opportunities will LLCs and individual entrepreneurs get when switching to the simplified tax system?

Highlights ↑

The first step is to understand what the simplified tax system is, as well as who can apply it and when.

Definitions

The simplified tax system is a special type of tax regime, which is aimed at reducing the tax burden on small and medium-sized businesses, and accordingly, facilitating tax and accounting.

It is worth immediately determining which taxpayers do not have the opportunity to switch to the “simplified” tax system. This:

1. An enterprise that has a branch or representative office. But an organization that has a division that does not belong to the category of branches or representative offices can work on the simplified tax system.
2. Bank.
3. Insurance Company.
4. Non-state pension fund.
5. Investment fund.
6. Taxpayers whose activities are related to securities.
7. Pawnshop.
8. Individual entrepreneurs and LLCs that produce products subject to excise tax, as well as mine and carry out retail trade in minerals (except for common minerals).
9. An organization that has a gambling business.
10. Private notary office, lawyer education.
11. Firms participating in the agreement on the division of property.
12. Organizations on the Unified Agricultural Sciences.
13. Public sector entity.
14. Foreign company.

In order to switch to the simplified tax system, you must follow certain rules:

1. For enterprises that plan to submit a notification to switch to the simplified tax system, the share of participation of another organization should not be more than 25% (Article 346.12, clause 2, subclause 14 of the Tax Code).
2. The average number of personnel at the enterprise should not exceed the established norm of 100 people.
3. The organization's income for 9 months this year should not exceed the amount of 60 million rubles (Article 248 of the Tax Code), which is indexed by a deflator coefficient.
4. The residual value of fixed assets and intangible assets of the enterprise must be up to 100 million rubles.

The transition to the simplified tax system is carried out voluntarily after notifying the tax authority of your desire.

Legal grounds

Object of taxation on the simplified tax system:

• income;
• income that is reduced by expenses.

In accordance with Art. 346.20 of the Tax Code of Russia, the following rates are established:

Subject authorities can set rates in the range of 5–15%, depending on the category of tax payer.

Taxpayers undertake to pay:

• single tax;
• pension insurance;
• insurance premium for compulsory social insurance in case of temporary disability, as well as during maternity;
• accident and occupational disease insurance;
• value added tax (Article 346.11, Article 151, Article 173, paragraph 5, Article 174, paragraph 1 of the Tax Code);
• taxes on enterprise income (for LLC) in accordance with Art. 284 NK;
• Personal income tax (for individual entrepreneurs) in accordance with Art. 224 paragraphs 4 – 5 Tax Code;
• Excise taxes (Chapter 22 of the Tax Code);
• State duty (Chapter 25.3 Tax Code);
• Transport types of tax (Chapter 28 of the Tax Code);
• Land taxes (Chapter 31 of the Tax Code);
• Water taxes (Chapter 25.2 of the Tax Code).