Changing the object of taxation: tax consequences

The uniqueness of the simplified taxation system lies, in particular, in the fact that the taxpayer applying this special regime can choose the object of taxation himself, with the exception of certain cases. In addition, he has the right to change it without any restrictions in accordance with the established rules.

Read about how to correctly change the object of taxation and how to take into account transitional provisions for tax purposes under the simplified tax system.

Changing the object of taxation under the simplified tax system

The objects of taxation under the simplified tax system are recognized (clause 1 of article 346.14 of the Tax Code of the Russian Federation):

• income;
• income reduced by expenses.

A taxpayer of the simplified tax system, at his own request, can change the object of taxation from the beginning of the next tax period (clause 2 of article 346.14 of the Tax Code of the Russian Federation). To do this, before December 31 of the current year, it is enough to send to the tax authority a notice of a change in the object of taxation in form No. 26.2-6 (approved by order of the Federal Tax Service of Russia dated November 2, 2012 No. MMV-7-3 / [email protected] ).

Confirmation from the Federal Tax Service is not required (letter of the Federal Tax Service of Russia dated April 15, 2013 No. ED-2-3/261). The object cannot be changed during the year.

In “1C:Accounting 8” edition 3.0, a notification of changes in a taxable object can be prepared from the 1C-Reporting workplace. To do this, in the Notifications section, click the Create button from the simplified tax system group to select the Change simplified tax system parameters form (Fig. 1), fill it out, print it (if necessary), download it electronically and send it to the Federal Tax Service directly from the program.

Rice. 1. Notification of a change in the object of taxation under the simplified tax system

From the beginning of the new calendar year, it is necessary to reflect the change in the Taxation System register (section Main - Taxes and reports

— Taxation system).

Using the History of Changes hyperlink, you should go to the list form, create a new register entry (Create button), where you indicate the start date of the new tax period from which the simplified tax system object is changing, and change the position of the Tax System switch to Simplified (income) or Simplified (income minus expenses ).

When changing the object of taxation, one should take into account the features of tax accounting under a simplified taxation system and the associated transitional issues.

Changes in accounting policies for tax accounting purposes

The applied object of taxation must be reflected in the accounting policy for the purposes of “simplified” tax accounting. If a decision is made to change the object of taxation, it is necessary to amend the accounting policy.

Accounting policies for tax accounting purposes under the simplified tax system can be adopted annually, since the tax period is a calendar year. Based on preferences, you can either adopt a new accounting policy for tax purposes next year, indicating a new object of taxation, or make changes to the current one, noting, for example, that from 2021 the object of taxation “income minus expenses” is applied (in 2021 the object "income"). Changes made to the accounting policy or a new version of it are approved by order of the head of the business entity.

Tax accounting under the simplified tax system

For the purposes of calculating tax paid under the simplified tax system, in accordance with Article 346.24 of the Tax Code of the Russian Federation, taxpayers keep records of income and expenses in the book of income and expenses of organizations and individual entrepreneurs using the simplified tax system.

The KUDiR form was approved by order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n. From 01/01/2018, the updated version of KUDiR should be applied, as amended by Order of the Ministry of Finance of Russia dated 12/07/2016 No. 227n. 1C:Enterprise solutions support the ability to maintain KUDiR in an updated form.

For the purpose of applying the simplified tax system, income and expenses are recognized on a cash basis. It means that:

• the date of receipt of income is the day of receipt of funds, as well as the day of payment to the taxpayer in another way (clause 1 of Article 346.17 of the Tax Code of the Russian Federation);
• Expenses are recognized as expenses after their actual payment, taking into account the features specified in paragraph 2 of Article 346.17 of the Tax Code of the Russian Federation.

In the program, the report Book of Income and Expenses of the simplified tax system is filled out automatically based on tax accounting data for calculations under the simplified tax system. Tax accounting of settlements under the simplified tax system is organized in special registers of the simplified tax system subsystem. These are the accumulation registers:

• Book of accounting of income and expenses (section I);
• Book of accounting of income and expenses (section II);
• Registered payments of fixed assets (STS);
• Book of accounting of income and expenses (IMA);
• Registered payments for intangible assets (STS);
• Book of accounting of income and expenses (section IV);
• Book of accounting of income and expenses (section V);
• Expenses under the simplified tax system;
• Expenses that reduce tax under certain tax regimes;
• Other calculations.

And also information registers:

• Calculation of tax paid under the simplified tax system;
• Decoding KUDiR;
• Initial information of intangible assets (tax accounting of the simplified tax system);
• Initial information about OS (tax accounting of simplified tax system).

Entries in special registers of the simplified tax system are entered, as a rule, automatically when posting documents that record transactions.

Under the simplified tax system “income minus expenses,” the KUDiR takes into account income and expenses that reduce income (Article 346.16 of the Tax Code of the Russian Federation). For tax accounting purposes, most registers of the simplified tax system subsystem are used.

Under the simplified tax system, “income” in KUDiR takes into account income and expenses that reduce the amount of calculated tax (clause 3.1 of article 346.21 of the Tax Code of the Russian Federation). Tax accounting is carried out only using registers:

• Book of accounting of income and expenses (section I) (in terms of income);
• Book of accounting of income and expenses (section IV);
• Book of accounting of income and expenses (section V);
• Expenses that reduce tax under certain tax regimes;
• Calculation of tax paid under the simplified tax system.

When switching from the simplified tax system “income minus expenses” to the simplified tax system “income”, some of the registers of the simplified tax system subsystem simply cease to be used.

The transition to the simplified tax system “income minus expenses” is more complicated: previously unused registers are connected, and in some cases it is necessary to enter initial balances for them for correct tax accounting.

What kind of cases could these be? Before answering this question, let’s consider the features of recognizing expenses when changing the object of the simplified tax system to “income minus expenses.”

What will change in reporting when switching from UTII

The latest reporting on “imputation” is the declaration for the fourth quarter of 2020. The deadline for submission is no later than January 20, 2021. The declaration must be submitted to the inspectorate where the organization or individual entrepreneur was registered as a UTII payer.

Fill out, check and submit the latest UTII declaration for the fourth quarter of 2021 via the Internet Submit for free

Further, it all depends on what regime the taxpayer will apply in 2021.

General taxation system

Organizations on OSNO submit a profit tax return for the year no later than March 28 of the following year (for 2021 - no later than March 28, 2022). In addition, interim reporting is submitted in a simplified form no later than the 28th day of the month following the reporting period (see “Chapter 25 of the Tax Code of the Russian Federation. Corporate Income Tax”). Reporting must be submitted to the Federal Tax Service at the location of the organization and its separate divisions.

Submit income tax reports online Submit for free

Entrepreneurs on OSNO submit their personal income tax declaration no later than April 30 of the following year (for 2021 - no later than May 3, 2022, since April 30 falls on a day off). Reporting is submitted to the Federal Tax Service at the place of residence of the entrepreneur. There are no interim reports (see “Personal Income Tax (personal income tax)”).

Companies and individual entrepreneurs on OSNO submit VAT returns no later than the 25th day of the month following the end of the quarter to the inspectorate at the place of their registration. For the first quarter of 2021, you must report no later than April 26, 2021 (April 25 is a day off; see “Chapter 21 of the Tax Code of the Russian Federation. Value added tax (VAT)”). VAT reporting is submitted only electronically.

Check and submit an electronic VAT return for free

"Simplified"

Legal entities using the simplified tax system submit a single tax return once a year, no later than March 31 of the following year. The deadline for submitting reports for 2021 is March 31, 2022.

Individual entrepreneurs report to the simplified tax system once a year, no later than April 30 of the following year. For 2021, you must report until May 3, 2022 inclusive (April 30 is a day off; see “Chapter 26.2 of the Tax Code of the Russian Federation. Simplified taxation system (USN or “simplified”)”).

ATTENTION

Unlike the UTII declaration, simplified tax reporting does not have to be submitted for each place of business. It is submitted to the inspectorate at the location of the parent organization or place of residence of the individual entrepreneur. The Federal Tax Service reminded us of this in letter No. SD-4-3/ [email protected]

Keep records and submit reports according to the simplified tax system via the Internet (for new individual entrepreneurs - a year free of charge)

Patent system

There is no reporting provided for PSN (see “Chapter 26.5. Patent taxation system (PTS)”).

NAP for self-employed

You don't need to submit any reports. It is enough to reflect each receipt of revenue in the “My Tax” application (see “Tax on professional income for self-employed citizens (Federal Law of November 27, 2018 No. 422‑FZ)”).

Recognition of expenses when changing the object of the simplified tax system

According to the general rule, when a taxpayer switches from the simplified tax system “income” to the simplified tax system “income minus expenses”, expenses related to tax periods in which the object of taxation in the form of income was applied are not taken into account when calculating the tax base (clause 4 of article 346.17 of the Tax Code of the Russian Federation) .

It is on the basis of paragraph 4 of Article 346.17 of the Tax Code of the Russian Federation that the Ministry of Finance of Russia concludes: wages accrued during the period of application of the taxable object in the form of income, but paid after changing the taxable object, are not included in expenses (see, for example, letter dated May 26, 2014 No. 03-11-06/2/24949).

This conclusion can be extended to other expenses directly related to the period of the simplified tax system “income”, but paid in the next year, after changing the object of taxation. These could be, for example, expenses:

• for communication services;
• in the form of interest under a loan agreement;
• for auditing, accounting and legal services;
• for business trips, etc.

The Russian Ministry of Finance makes a similar conclusion regarding the agency fee paid by the principal to the agent for goods sold by him. If goods are sold during the period of application of the simplified tax system “income”, and remuneration is paid during the period of application of “income minus expenses”, then expenses in the form of agency fees are not taken into account when calculating the tax base (letter of the Ministry of Finance of Russia dated March 29, 2018 No. 03-11-11/ 20015).

At the same time, regarding the costs of acquiring non-exclusive rights to use software, the Russian Ministry of Finance expresses a different opinion. When acquiring these rights during the period of application of the simplified tax system, “income” with payment of their cost in installments, the amounts of payments paid in accordance with the license agreement after the transition to the simplified tax system “income minus expenses” can be taken into account as expenses in the amount of amounts actually paid (letter from the Ministry of Finance of Russia dated May 24, 2013 No. 03-11-06/2/18966). Based on the terms of the license agreement, the costs of acquiring non-exclusive rights relate to several tax periods, therefore the rule of paragraph 4 of Article 346.17 of the Tax Code of the Russian Federation does not apply in this situation.

This rule does not apply to expenses pre-paid under the simplified tax system “income”, but relating to the period of the simplified tax system “income minus expenses” (provided that this type of expense is provided for in Article 346.16 of the Tax Code of the Russian Federation). This could be expenses for rent, internet services, etc., paid last year in advance or through a security deposit. The period to which the expenses incurred are determined by contracts, primary accounting documents, transcripts and other supporting documents.

Certain types of costs are recognized as expenses of the simplified tax system, taking into account the features specified in paragraph 2 of Article 346.17 of the Tax Code of the Russian Federation. Such expenses with recognition features include the following expenses:

• for the purchase of raw materials and materials;
• purchasing goods for further sale;
• acquisition (construction, production) of fixed assets.

Material expenses are recognized under the simplified tax system at the time of repayment of the debt, that is, on the date of debiting funds from the taxpayer’s current account or payment from the cash register (clause 1, clause 2, article 346.17 of the Tax Code of the Russian Federation). Consequently, if raw materials and supplies were purchased during a period when the object of taxation is income, but in fact the funds in payment were transferred to the counterparty after the object of taxation was changed, such expenses can be taken into account after the transition to the simplified tax system “income minus expenses” (letter of the Ministry of Finance of Russia dated May 26, 2014 No. 03-11-06/2/24949).

In accounting, inventories are written off as expenses at the time of release into production or upon other disposal. Write-off is carried out in the assessment established by the accounting policy of the organization (at the cost of each unit, at the average cost or using the FIFO method) (clause 16 of PBU 5/01 “On approval of the Accounting Regulations “Accounting for Inventories””, approved by order of the Ministry of Finance Russia dated 06/09/2001 No. 44n).

Expenses for payment for goods purchased for the purpose of resale are taken into account as expenses as they are sold (clause 2, clause 2, article 346.17 of the Tax Code of the Russian Federation), as well as in accounting. Therefore, if goods were paid for during the period of application of the simplified tax system “income”, and were sold after the transition to the simplified tax system “income minus expenses”, the cost of such goods can be taken into account in expenses (letter of the Ministry of Finance of Russia dated December 31, 2013 No. 03-11-06/2/ 58778).

Expenses for the acquisition (manufacturing) of fixed assets are taken into account from the moment they are put into operation. During the year, expenses are accepted for reporting periods in equal shares (clause 3 of Article 346.16 of the Tax Code of the Russian Federation).

If fixed assets were acquired, paid for and put into operation during the application of the simplified tax system “income”, the taxpayer will not be able to recognize the costs of their acquisition.

It is lawful to reduce the tax base for such objects only in the case when the fixed asset was paid for and acquired during the period of application of the taxable object “income”, and commissioning was carried out after a change in the taxable object (see letters of the Ministry of Finance of Russia dated October 18, 2017 No. 03-11- 11/68187, dated July 24, 2013 No. 03-11-11/29209).

The opposite situation may also occur, when the fixed asset was purchased during the period of application of the simplified tax system “income” with installment payment. In this case, the organization, after switching to the simplified tax system “income minus expenses,” has the right to take into account as expenses the cost of the specified fixed asset in the part paid after changing the object of taxation (letter of the Ministry of Finance dated December 9, 2013 No. 03-11-06/2/53560).

Let's look at how these situations are reflected in 1C: Accounting 8 (rev. 3.0).

Filling out form 26.2‑6 “Notification of changes in the object of taxation”

In the notification form, you need to enter information about the taxpayer - indicate the TIN, KPP (for legal entities), the name of the organization (or the full name of the individual entrepreneur).

Number of the tax office where the document is submitted.

The year from the beginning of which the object of taxation of the simplified tax system will change.

Below the number you should select the desired option for the object of taxation (income or income reduced by expenses).

At the bottom left you need to put “1” if the notification is submitted personally by the head of the organization or an individual entrepreneur. In this case, below is the name of the manager (for organizations), the phone number, signature and date.

If the notification is submitted by a representative of the taxpayer, then you should put “2”, indicate the full name of the representative and details of the power of attorney on the basis of which he acts. The power of attorney must be issued personally by the individual entrepreneur or the head of the organization.

As an example, we suggest filling out notification form 26.2-6 using the link below.

Transition to the simplified tax system “income minus expenses” in “1C: Accounting 8”

To change the object of taxation from “income” to “income minus expenses”, it is not enough in the Taxation System register to set the switch to the Simplified position (income minus expenses). For different types of expenses in the program, you will need to enter initial balances in tax accounting registers at the end of the year, that is, before switching to the simplified tax system “income minus expenses.” Before entering balances, all routine month-closing operations for December must be completed, including Balance Sheet Reformation.

BALANCE ENTRY ASSISTANT

To enter initial balances in “1C: Accounting 8” edition 3.0, there is a special processing Assistant for entering initial balances (section Main - Assistant for entering balances).

Pay attention to the hyperlink Balance entry date

. If balances have already been entered for the organization, then the date for entering balances is filled in and cannot be changed. After changing the date for entering balances, old documents for entering balances will be transferred to the new date, and routine operations included in the Month Closing processing for the period preceding the date for entering balances will no longer be performed.

If the balance date has not been established, then it must be set to the end of the year preceding the start of accounting in the program. Then, in the assistant form, you should select the accounting account for which balances are entered, enter the appropriate accounting section and click on the Create button. In the form of the document Entering balances, click on the button Entering balances, you must go to the form of entering balances mode and set the flag to the Entering balances for tax accounting position. The Input of accounting balances and Input of balances in special registers flags must be disabled (Fig. 2).

Rice. 2. Balance entry mode

After setting the mode for entering balances for each new document, you can change the date for entering balances: it should be set to the end of the year, before changing the simplified tax system object. For which accounting accounts and for which sections of accounting should balances be entered? Let's look at specific situations.

LABOR COSTS

In order for expenses to be taken into account correctly in tax accounting, you will need to enter initial balances for accrued and unpaid wages, as well as for insurance premiums.

Example 1

In the form of the assistant for entering initial balances, select account 70 “Settlements with personnel for wages”, enter the accounting section of the same name and click on the Create button. In the document form Entering balances, account 70 balances at the end of the year preceding the transition are entered for all employees. In order for the December salary not to be taken into account in expenses when paying (according to the letter of the Ministry of Finance of Russia dated May 26, 2014 No. 03-11-06/2/24949), in the Reflection in the simplified tax system field, select the value Not accepted (Fig. 3).

Rice. 3. Entering salary balances

When posted, the document will generate movements in the registers Other calculations and Expenses under the simplified tax system.

Similarly, it is necessary to enter the initial balances for account 68.01 “Personal income tax when performing the duties of a tax agent,” as well as for all involved subaccounts of account 69 “Calculations for social insurance and security.”

In January 2021, after the salary payment for December of last year is reflected in the program, along with the accounting register, movements are formed in the accumulation registers of the simplified tax system subsystem:

• Book of accounting of income and expenses (section I);
• Other calculations;
• Expenses under the simplified tax system.

At the same time, in the register Book of Income and Expenses (Section I), expenses for the purposes of the simplified tax system are not reflected.

If salary transactions are uploaded from an external program in a consolidated manner, then account 70 balances do not need to be entered.

In this mode of operation, salary expenses are not taken into account in the simplified tax system registers and are not automatically recognized. In this case, balances for taxes and contributions must be entered in any case.

Labor costs will be automatically reflected in KUDiR, starting with payments for January 2021.

COSTS FOR PURCHASE OF FIXED ASSETS

First, let’s look at an example where a fixed asset was purchased during the period of application of the simplified tax system “income” with installment payment.

Example 2

Payment for the machine in December 2021 and January 2021 can be reflected in the accounting system documents Write-off from the current account, and the purchase can be reflected in the document Receipt (act, invoice) with the type of operation Fixed assets. At the same time, the company will be able to take into account only 400,000 rubles in expenses, that is, the amount paid in 2021 (letter of the Ministry of Finance of Russia dated December 9, 2013 No. 03-11-06/2/53560).

In relation to this object, accepted for accounting during the period of application of the simplified tax system “income”, it is necessary to enter tax accounting balances and register payment for 2021.

In the form of the assistant for entering initial balances, select account 01.01 “Fixed assets in the organization”, enter the accounting section Fixed assets and click on the Create button. For a new document, you must set the Enter tax accounting balances mode and specify the date for entering balances as the end of the year. By clicking the Add button in the Fixed Assets form that opens, you must select a fixed asset from the directory of the same name. Despite the fact that only information for tax accounting purposes of the simplified tax system will be used, the document requires filling out data on all tabs of the form.

On the Initial balances tab according to accounting data, the initial cost of the object, the cost at the time of entering balances, accumulated depreciation and the method of reflecting depreciation expenses are indicated.

On the Accounting tab, general information and parameters of fixed asset depreciation are indicated, which correspond to the information specified during commissioning in the document Acceptance for accounting of fixed assets.

On the Tax Accounting tab, fill in the fields (Fig. 4):

• Initial cost (USN) - indicates the cost of the machine (800,000 rubles);
• The amount of accrued depreciation (for the transition to the simplified tax system) - a zero amount is indicated;
• Date of acquisition - indicates the date of receipt of the OS in accordance with the supplier’s primary documents;
• Useful life in months (corresponds to the period specified upon acceptance for accounting);
• The procedure for including cost in expenses is the value Include in depreciable property (Clause 4, Article 346.16 of the Tax Code of the Russian Federation).

Rice. 4. Entering fixed asset balances for tax accounting purposes under the simplified tax system

On the Events tab, the date of acceptance of the OS for accounting and details of the document with the help of which the OS was put into operation are indicated.

When posted, the document will generate movements in the OS Initial Information register (tax accounting of the simplified tax system).

To register payment for fixed assets and intangible assets, the program uses the document Registration of payment for fixed assets and intangible assets for the simplified tax system (section of fixed assets and intangible assets) (Fig. 5).

Rice. 5. Registration of OS payment

When posted, the document will generate a register entry for Registered payments of fixed assets (STS).

Under the terms of Example 2, the costs of purchasing a machine are taken into account for the purpose of determining the tax base in the 1st, 2nd, 3rd and 4th quarters of 2019 in equal parts of 100,000 rubles. (RUB 400,000 / 4).

Expenses for the acquisition of fixed assets for the purposes of the simplified tax system in the program are recognized at the end of each quarter when performing a regulatory operation Recognition of expenses for the acquisition of fixed assets for the simplified tax system, included in the month-end closing processing. When carrying out this regulatory operation, entries on expenses for the acquisition of fixed assets are made in the tax accounting registers, the Book of Income and Expenses (Section I) (Fig. 6) and the Book of Income and Expenses (Section II)

.

Rice. 6. Recognition of expenses for the acquisition of fixed assets

Now let’s look at an example where a fixed asset was purchased and paid for during the period of application of the simplified tax system “income”, and was put into operation after a change of object.

Example 3

Payment for the machine in December 2021 can be reflected in the document Write-off from the current account.

Since the OS was received in one period and put into operation in another, you should use two different program documents from the OS and intangible assets section:

• in December 2021 - Receipt (act, invoice) with the type of operation Equipment;
• in January 2021 – Acceptance of fixed assets for accounting. On the Tax Accounting (USN) tab, you can immediately register payment for 2021.

When posting the document Acceptance for accounting of fixed assets, movements are generated in the registers of the simplified tax system subsystem, therefore, unlike Example 2, entering balances is not required.

Since the fixed asset was put into operation during the simplified taxation system “income minus expenses”, then, in accordance with the letter of the Ministry of Finance of Russia dated October 18, 2017 No. 03-11-11/68187, the costs of purchasing this fixed asset can be taken into account when calculating tax in 2021. Under the terms of Example 3, expenses for the purchase of a machine are automatically recognized in the 1st, 2nd, 3rd and 4th quarters of 2021 in equal parts of 121,250 rubles. (RUB 485,000 / 4).

MATERIAL COSTS

Let's consider an example of accounting for material costs when changing a simplified tax system object.

Example 4

The receipt of materials is reflected in the document Receipt (act, invoice) with the transaction type Goods (Purchases section), and the write-off of materials as expenses is reflected in the document Requirement-invoice (Warehouse section). During the period of application of the simplified tax system “income”, neither one nor the other document makes movements into the registers of the simplified tax system subsystem. In order for the cost of materials to be taken into account at the time of payment in 2021 (according to the letter of the Ministry of Finance of Russia dated May 26, 2014 No. 03-11-06/2/24949), for tax accounting purposes it is necessary to enter initial balances.

In the form of the assistant for entering initial balances, select the corresponding account 10 “Materials”, enter the accounting section of the same name and click on the Create button. For a new document, you must set the Enter tax accounting balances mode and specify the date for entering balances as the end of the year. By clicking the Add button in the form that opens, you need to fill out the tabular part (Fig. 7):

• select a materials account;
• indicate the name from the Nomenclature directory;
• indicate the batch document and the settlement document;
• in the Expense Status field, select the value Not written off, not paid;
• in the field Reflection in the simplified tax system – Accepted;
• indicate the quantity and amount of remaining materials, including the cost in the currency of settlement, which will be accepted for expenses after the change of object.

Rice. 7. Entering balances for materials

When posted, the document will generate movements in the Expenses register under the simplified tax system.

In 2021, when posting the document Write-off from a current account registering payment for materials to the supplier, movements are generated in the registers of the simplified tax system subsystem, including in the register Book of Income and Expenses (Section I), where expenses are reflected for the purposes of the simplified tax system.

COSTS OF PURCHASING GOODS FOR RESALE

Let's consider how the balances of unsold goods are taken into account when changing the object of the simplified tax system.

Example 5

In order for the cost of goods to be taken into account at the time of their sale in 2019 (in accordance with the letter of the Ministry of Finance of Russia dated December 31, 2013 No. 03-11-06/2/58778), for tax accounting purposes it is necessary to enter initial balances.

In the form of the assistant for entering initial balances, select account 41.01 “Goods in warehouses”, enter the accounting section Goods and click on the Create button. For a new document, you must set the Enter tax accounting balances mode and specify the date for entering balances as the end of the year. By clicking the Add button in the form that opens, you need to fill out the tabular part (Fig. 8):

• select a goods account;
• indicate the name from the Nomenclature directory;
• indicate the batch document and the settlement document;
• in the Consumption Status field, select the value Not written off;
• in the field Reflection in the simplified tax system – Accepted;
• indicate the quantity and amount of remaining goods, including the cost in the currency of settlement, which will be accepted for expenses after the change of object.

Rice. 8. Entering balances for goods

When posted, the document will generate movements in the Expenses register under the simplified tax system.

In 2021, when posting the Sales document (act, invoice), reflecting the sale of goods to the buyer, movements are generated in the registers of the simplified tax system subsystem, including in the register Book of Income and Expenses (Section I), where expenses are recognized for the purposes of the simplified tax system.

COSTS OF ACQUISITION OF NON-EXCLUSIVE RIGHTS

Let's consider how the costs of acquiring non-exclusive rights to the results of intellectual activity are taken into account when changing the object of the simplified tax system.

Example 6

An organization can accept the amount of a fixed payment as expenses after its actual payment in January 2021 (letter of the Ministry of Finance of Russia dated May 24, 2013 No. 03-11-06/2/18966). Moreover, the costs of purchasing, adapting and installing licensed software are taken into account as expenses at a time (clause 19, clause 1, article 346.16 of the Tax Code of the Russian Federation).

In accounting, the costs of purchasing software, paid in the form of a fixed payment, can be classified as deferred expenses (paragraph 2 of clause 39 of PBU 14/2007 “Accounting for intangible assets”, approved by order of the Ministry of Finance of Russia dated December 27, 2007 No. 153n) . The period of use of the program is established in the license agreement. If the deadline is not established in the agreement, then the taxpayer can set the deadline independently, enshrining this rule in its accounting policy (letter of the Ministry of Finance of Russia dated March 18, 2013 No. 03-03-06/1/8161). When writing off expenses, you can be guided by an assessment of the expected receipt of future economic benefits from the use of this program (clause 3 of PBU 21/2008 “Changes in estimated values, approved by order of the Ministry of Finance of Russia dated October 6, 2008 No. 106n).

In “1C: Accounting 8” edition 3.0, the receipt of a non-exclusive right to use a software product can be reflected in the document Receipt (act, invoice) with the transaction type Services. When filling out the tabular part of the document, you must indicate the name of the licensed software received, its cost, cost account (97.21 “Other deferred expenses”) and the corresponding analytics. At the end of the month, after completing the regulatory operation Write-off of deferred expenses, the cost of the software will be uniformly included in expenses for accounting purposes over 24 months, based on the specified start and end dates of write-off.

In order to take into account the costs of acquiring non-exclusive rights at a time in tax accounting, you must manually make an entry in the accumulation register of the Book of Income and Expenses (Section I). The document Record of the book of income and expenses of the simplified tax system from the Operations section is intended for this purpose. Initial balances are not entered in Example 6.

What will happen instead of UTII, and what taxes will replace it?

One of the options is to apply the basic taxation system (OSNO) from 2021, which involves paying, among other things, income tax and VAT. There is no need to submit applications or notifications for this. The transition to OSNO will occur automatically.

Submit VAT and income tax reports online for free

But there are other options. In particular, it is permissible from January 2021 to switch to:

• simplified system (STS);
• patent system (PSN);
• system in the form of payment of the unified agricultural tax (USAT);
• become self-employed and pay professional income tax (PIT).