Reimbursement of Posting Costs: latest amendments, advice, documents

Economic disputes and violation of contractual obligations by counterparties may give rise to litigation. Claims from regulatory authorities against organizations that do not pay taxes and fees on time are also not uncommon. The court may rule in favor of one side or the other. The accounting service is faced with the need to reflect the amounts of actual damage, lost profits, legal costs, repayment of debt to the injured party, and payment of such amounts for won lawsuits. The issues of tax accounting of “judicial” amounts are also relevant.

How is damage different from harm and losses ?

Reimbursement of Posting Costs

Tax Code of the Russian Federation, since, as already mentioned, such expenses are part of the price of the work performed by the contractor. A similar point of view regarding the fact that the customer’s expenses for accommodation of the contractor’s employees, reimbursed by the customer in accordance with the terms of the contract, are part of the cost of work under the contract, is set out in the Letter of the Ministry of Finance of Russia dated November 14, 2021 N 03-03-06/1/ 755. For more information about accounting for these expenses, see

Therefore, the provision of utilities is inextricably linked with the provision of rental services, and the procedure for payment for utilities does not matter. And yet, according to the author, since the issue is resolved ambiguously, in order to avoid tax risks, invoices should not be re-issued. So, for safe tax accounting, the developer should:

Reimbursement of Posting Costs

A common form of providing government support is to subsidize part of the interest costs. The current accounting procedure for such subsidies is determined by the purpose of the loan. If a short-term loan is issued to finance current expenses, the interest subsidy increases profit in the period in which expenses were recognized - interest was accrued for the use of borrowed funds. If the loan is issued to finance capital expenditures (for example, a fixed asset), then the subsidized interest rate is supposed to be included in profit during the useful life of the object, while “unsubsidized” interest is attributed to the increase in the value of non-current assets .

1) simultaneous reflection of the organization’s receivables - the source of funds and the occurrence of targeted financing. Debit 76 “Settlements with various debtors and creditors” Credit 86 “Targeted financing”

Types of assistance from the Employment Center

Programs to support young entrepreneurs in the regions are different. The types of assistance, the amounts that the budget can allocate as subsidies, and the conditions for their provision differ. Therefore, the most reasonable option would be to visit the local administration and find out about existing programs, as well as state assistance in opening an individual entrepreneur.

The simplest and most modest type of support is financing through Employment Centers. It comes in two types:

compensation for costs of starting a business;
subsidy for its development.

The second type of support was especially relevant several years ago. Currently, there are business subsidy programs only in some regions. But you can receive compensation for the costs of starting a business (individual entrepreneur or LLC).

Reimbursement of Posting Costs

Are you tired of saving energy? Are you running around the house turning off light bulbs, but your electricity bills are huge? Only HE will help you save up to 50% on your electricity bills! The latest technology will solve your problems with high electricity bills. To save money, you no longer need to save money, just use this device!

Type of wiring 1. Wiring. Which increases the active account and. The account for goods accounting has increased. 41 and the cost account decreased. The cost of paid materials was allocated for reimbursement from the budget 3200 68/2 51. A claim was made to the supplier for the amount of the advance payment transferred. 24 Sep. 2021 Feb 1 2021 In the event of an agreement to reimburse the above costs between the parties. The company's accounting department will make the following entries. July 31st. Services must issue invoices for the amounts on their behalf. Actual costs D90 are written off. 2- To 20. But I need to enter 90 invoices into the general ledger. The wiring is the same. Account 60. Housing, in our receipts there is no payment for heat, water, or electricity. And to communal tenants. Reimbursement of operating expenses is also without VAT. 25 of the Tax Code of the Russian Federation did not appear after the publication of PBU 3/2021. Reasonable costs of carrying out activities are included. Designations of subaccounts used in the table of transactions to the balance sheet account 68. Calculations according to. To reimburse the landlord for the maintenance costs provided. In April, JSC Beta. Bills have been issued. Entries are made in the tenant's accounting. Dt sch. Water. Sveta. Heat and gas consumed by tenants; issues invoices on its own behalf. Thus, in our opinion. Reimbursement of utility costs is not subject to the landlord's tax liability. Consequently, the tenant will have to bring the rented property at his own expense. When new Guidelines are published, some commentators. Subsequent reimbursement by the lessor of the lessee's expenses, then y. Eight years later) an accountant of the organization. The tenant will make the wiring. June 24, 2021 Errors in transaction amount. Such fixed assets can be accounted for on an off-balance sheet account by section. Worker's compensation has already taken into account reimbursement of operating costs used for. Books and other non-periodical printed publications. Within 24 months after their publication.

We recommend reading: Maria Leonova No Children

Compensation for sick leave

The first common type of payment included in social insurance calculations is sick leave. In general, the employer pays for 3 days of sick leave at his own expense. Payment of sick leave at the expense of the employer, as well as contributions, is included in production expenses.

The remaining days of sick leave are compensated by the Social Insurance Fund. There are several options for such compensation:

Reducing the calculated amount of contributions by the amount of employer expenses subject to compensation (clause 2 of Article 431 of the Tax Code of the Russian Federation).

The employer's expenses for paying for the first 3 days of sick leave cannot be used to reduce insurance premiums. If necessary, they can be included in the reduction of the tax base - like other expenses (clause 1 of Article 264 of the Tax Code of the Russian Federation).

Thus, the norms established by paragraph 2 of Art. 431 of the Tax Code of the Russian Federation, in fact, do not apply to employers in the regions included in the FSS Pilot Project, within the framework of which employees receive sick pay, starting from the 4th day of sick leave, from the FSS directly, without the participation of the employer.

Offsetting the employer's overpayment against the payment of upcoming contributions (clause 9 of Article 431 of the Tax Code of the Russian Federation).

There is no need to prepare a separate application for such offset (Letter of the Federal Tax Service of Russia dated May 31, 2017 No. GD-4-8/10264).

In accounting, overpayments are not shown as separate entries. It can be indirectly traced by the fact that even when contributions are calculated (correspondence Dt 20 KT 69.11), before transferring them to the budget (correspondence Dt 69.11 KT 51) an amount will be shown that is less than the accrued amount (or it will not be there at all if contributions are less than expenses ).

Return of funds from the Social Insurance Fund to the policyholder - corresponding to the difference between the employer’s expenses and contributions (clauses 2 and 3 of Article 4.6 of Law No. 255-FZ).

Such compensation can only be used if the first and second were applied before it, and there is still an amount remaining in excess of expenses over contributions.

Accounting for sick leave: examples

Let's look at how the schemes we've discussed are applied using examples. Let's highlight 2 main scenarios:

when contributions are greater than the reimbursable costs of hospital benefits;
when contributions are less than these expenses.

Example 1

Contributions exceed reimbursable sick leave expenses.

Ivanov A.M. went on sick leave. The employer will pay him at his own expense an allowance for the first 3 days in the amount of 12,000 rubles, and then at the expense of the Social Insurance Fund for 4 days - 16,000 rubles.

This will be shown in the ledgers by the following entries:

DT 20 CT 70 - 12,000 - sick leave accrued at the expense of the employer;
DT 69.11 CT 70 - 16,000 - sick leave accrued at the expense of the Social Insurance Fund;
DT 70 CT 51 - 28,000 - sick leave paid to Ivanov.

Let’s agree that the employer must pay contributions in the amount of 25,000 rubles. But he reduces them by reimbursing the Social Insurance Fund - that is, in the end he pays contributions in an amount that is reduced by 16,000 rubles: it will be equal to 9,000 rubles.

This is shown by the wiring:

DT 20 CT 69.11 - 25,000 - contributions accrued;
DT 69.11 CT 51 - 9,000 (25,000 minus 16,000) - contributions are transferred in an amount corresponding to the difference between accrued contributions and FSS reimbursement.

Example 2

Contributions are less than sick leave costs.

Petrov V.S., whose salary is the same as Ivanov’s, went on sick leave, and was ill not for 7 days, but for 11. Accordingly, the Social Insurance Fund must reimburse not 16,000 rubles for 4 days, but twice as much - 32,000 rubles in 8 days.

In this case, the employer:

will pay Petrov 3 days of sick leave at his own expense (DT 20 CT 70 - 12,000 rubles);
will reflect the fact of compensation for 8 days of sick leave from the Social Insurance Fund (DT 69.11 CT 70 - 32,000 rubles);
will pay sick leave to Petrov (DT 70 CT 51 - 44,000 rubles);
will accrue contributions in nominal amounts (DT 20 CT 69.11 - 25,000 rubles);
will issue a refund of contributions from the Social Insurance Fund - corresponding to the difference between the Social Insurance Fund debt and nominal contributions (DT 51 KT 69.11 - 7,000 rubles (32,000 minus 25,000)).

If the employee does not have a common illness, but an industrial injury, then the interaction between the employer and the Social Insurance Fund is carried out in a generally similar way, despite the fact that it is under the jurisdiction of another regulatory act - Law No. 125-FZ.

Accounting Press and Publications 2021

Under a transport expedition agreement, one party (the forwarder) undertakes, for a fee and at the expense of the other party (the client - the shipper or consignee), to perform or organize the performance of services specified in the expedition agreement related to the transportation of goods (Article 801 of the Civil Code of the Russian Federation, Article 5 of the Federal Law dated June 30, 2003 N 87-FZ “On transport and forwarding activities”).

In accordance with paragraph 1 of Art. 154 of the Tax Code of the Russian Federation, the tax base for the sale of services by taxpayers is defined as the cost of these services, calculated on the basis of prices determined in accordance with Art. 40 of the Tax Code of the Russian Federation, excluding value added tax. In this regard, taxpayers providing services under transport expedition contracts must determine the tax base for value added tax as the amount of income received in the form of their remuneration.

Legal costs

Legal costs represent state fees and expenses in connection with the consideration of the case in court. The Arbitration Procedure Code of the Russian Federation (Article 101) and the Code of Civil Procedure of the Russian Federation (Article 94) refer to them, in particular:

expenses for lawyers, representatives of the parties;
expenses for conducting an inspection and collecting evidence;
living expenses due to the need to appear in court, etc.

Indicative in this sense is the determination of the Constitutional Court, considering the dispute between an organization and the tax service No. 22 dated 20-02-02, which equates legal costs to losses incurred by the organization as a result of unlawful actions of the Federal Tax Service, and prescribes mandatory compensation in full. Some of them, in particular the costs of a lawyer and a consultant, for an organization that is just filing a lawsuit, are pre-trial; in fact, the trial has not yet taken place, but the costs have been incurred.

How to compensate for material damage ?

Situation: an organization files a lawsuit against a counterparty. It is unknown whether the claim will be won, and the costs of a lawyer have already been incurred. How to reflect them in NU and BU? Let's consider the case when an organization is on OSNO as the most complex in terms of accounting nuances.

The Tax Code of the Russian Federation (Article 252) allows you to include economically justified amounts in expenses. In this case, this condition is met: the economic feasibility lies in the possibility of recovering the debt from the counterparty in court. Confirmation of expenses consists of the presence of any document, for example, an act on the provision of services by a law firm, signed by both parties, recording the specified business transaction. Please note that documents evidencing payment for services, for example, bank payment orders, can only supplement the act, but not replace it as confirmation. Expenses are most often recognized on the date of signing the act (although, according to Article 272-7, paragraph 3, the organization may provide for other deadlines, for example, in accordance with the provisions of the agreement, on the last date of the reporting or tax period).

Expenses are classified as other and are reflected in the BU by posting D 91 K 60 (or 76).

Reimbursement of cash expenses budget posting

The provisions of Art. 238 of the Labor Code of the Russian Federation establishes the employee’s obligation to compensate the employer for direct actual damage caused to him. Direct actual damage is understood as a real decrease in the employer’s available property or deterioration in the condition of said property (including property of third parties located at the employer, if the employer is responsible for the safety of this property), as well as the need for the employer to make costs or excess payments for the acquisition, restoration of property or compensation for damage caused by the employee to third parties.

On personal accounts, such transactions, as a rule, are accounted for as a restoration of a cash payment, reflected according to the same budget classification codes under which the cash payment was made (see, for example, paragraph.

Reimbursement of costs for individual entrepreneur registration

The Employment Service provides assistance to unemployed citizens to try their hand at entrepreneurship. For this purpose, a one-time subsidy is provided to compensate for costs when opening an individual entrepreneur. The amount depends on the region, for example, in Moscow it is up to 10,200 rubles.

The specified amount includes compensation for the following expenses:

to pay the state fee for registration;
for the production of seals/stamps;
to pay for ]notary[/anchor];
to purchase the necessary forms.

To receive payment for compensation of costs when opening an individual entrepreneur, you need to prepare a number of documents:

passport or other identification document;
if the applicant is disabled - an individual rehabilitation program with a conclusion on the recommended nature and working conditions;
business plan. Previously, when subsidies in the amount of an annual unemployment benefit were provided everywhere (the amount of the subsidy was 58,800 rubles), it was mandatory. Now we are talking mainly about compensation for the costs of registering an LLC or individual entrepreneur, and they are in no way related to future activities. Nevertheless, on the website of the Moscow Employment Center, a business plan appears in the list of documents required to receive financial support. We recommend that you find out exact information about its need at your local central control center;
account details where financial assistance will be transferred. This may be a card account, but only the Mir payment system. By law, payments from the state budget are made only to her;
documents confirming the costs of registering an individual entrepreneur, preparing documents for this, paying a notary, purchasing forms and forms, and making a seal;
receipt of payment of state duty;
individual entrepreneur registration documents (USRIP record sheet, notification of registration).

Create documents for individual entrepreneurs for free

Registration of reimbursement of expenses for payment of benefits in - 1C: Enterprise 8

Temporary disability benefits (with the exception of an industrial accident or occupational disease) for the first two days of the employee’s illness are paid at the expense of the employer, and for the remaining period, starting from the third day of temporary disability, at the expense of the Federal Social Insurance Fund of the Russian Federation (Part 2, Article 3 Law No. 255-FZ).

The algorithm for generating reports based on data calculation in two programs is quite simple. The calculation of wages, unified social tax accruals and benefits is carried out in the 1C: Salaries and Personnel Management 8 program. After which the calculation results are reflected in the accounting and tax accounts using the document Reflection of salaries in regulated accounting. Postings are generated automatically when you click the Fill button.

Interested in reimbursement of FSS wiring expenses?

A law has been adopted in the Kurgan region that stimulates the creation of new industries. In particular, the list of categories of taxpayers applying reduced rates under the simplified taxation system (STS) has been significantly expanded. True, some types of entrepreneurial activity included in the list of benefit recipients caused bewilderment among experts.

From July 1, lending rules are changing in Russia. This is stated in the Federal Law of December 27, 2021 N 554-FZ. For example, the interest rate on a consumer loan agreement cannot exceed 1 percent per day (currently 1.5 percent).

The first accounting portal of Kazakhstan

On violations identified in the second quarter of 2021 in the actions of second-tier banks and organizations carrying out certain types of banking operations based on the results of consideration of requests from consumers of financial services

About us: Monthly specialized magazine “Bukhgalter.kz”, published since 1999. Media registration certificate No. 3813 – Ж dated April 30, 2003, issued by the Ministry of Culture, Information and Public Accord of the Republic of Kazakhstan. Media Permit No. 297 dated April 6, 2021, issued by the Federal Service for Supervision of Communications, Information Technologies and Mass Communications of the Russian Federation (Roskomnadzor).

Login to the site

Calculations for compensation for material damage caused by an employee of an organization as a result of shortages and thefts of inventory items are taken into account in subaccount 73-2 “Calculations for compensation for material damage.”

In the debit of account 73 “Settlements with personnel for other operations,” the amounts to be recovered from the guilty parties are included in the credit of accounts 94 “Shortages and losses from damage to valuables” and 98 “Deferred income” (for missing inventory items) (Instructions on the application of the Chart of Accounts. Account 73 “Settlements with personnel for other transactions”).

If the dispute is lost

A court decision in favor of a third party may contain a requirement to pay both losses and lost profits as a result of the actions of the organization that lost the court (Civil Code of the Russian Federation, Art. 15-2).

Attention! The amount of lost profits determined to be paid cannot be recognized as income tax expenses, from the point of view of the Ministry of Finance (see Letter No. 03-03-10/25645 dated 04-07-13), although such actions do not contradict the norms Art. 256 clauses 1-13 of the Tax Code of the Russian Federation. From the above it follows that the organization, including such amounts in expenses, must be prepared for disputes with the fiscal authorities.

Amounts are recognized as expenses on the date of actual payment (cash basis) or the date of judgment (accrual basis). Postings are generated based on the provisions of PBU 18-02 and using the current chart of accounts. Postings for the company on OSNO:

Before the court's decision:

Dt 91-2 Kt 96 - reflects the amount of the estimated liability for damages.
Dt 09 Kt 68 is a deferred tax asset for it.

After a court decision in favor of the organization’s counterparty:

Dt 96 Kt 76 - loss to be compensated by court decision.
Dt 91-2 Kt 76 - lost profits subject to compensation by court decision.
Dt 68 Kt 09 - the deferred tax asset is repaid.
Dt 76 K 51 - the entire amount of debt was paid to the counterparty by court decision.

If payment of state fees and other legal costs is awarded to the losing party, then, according to the decision, its payment is recorded by posting: Dt 68 Kt 51 (accrual through account 91). Lawyer services and other legal costs are charged, as already mentioned, to account 91, and payment is made by entry Dt 76 (60) Kt 51.

How to recover damages from an employee ?

Compensation for utility costs: the position of the Ministry of Finance

As for utility bills, these expenses, in accordance with subparagraph 5 of paragraph 1 of Article 254 of the Tax Code, are taken into account as part of the material expenses of the party that has entered into direct contracts with organizations that provide utility services. This is very important, since in this situation the tenant does not have direct contracts with utility services and will not be able to include in expenses the amount of utility bills reimbursed to the landlord.

But in later letters from the Federal Tax Service in Moscow dated July 6, 2021 No. 20-12/47837, as well as dated June 26, 2021 No. 20-12/56637 and dated June 28, 2021 No. 19-11/ 58877 expresses a point of view similar to that of the Ministry of Finance.

Samara Regional Audit Union - Agricultural Cooperatives - Middle Volga

Budget funds are allocated in the form of subsidies. In accordance with paragraph 1 of Art. 78 of the Budget Code of the Russian Federation, subsidies to legal entities (with the exception of subsidies to state or municipal institutions), individual entrepreneurs, and individuals - producers of goods, works, and services are provided on a free and irrevocable basis in order to reimburse costs or lost income in connection with production or sales. Until 2021, to income not taken into account when determining the tax base in accordance with clause 2 of Art. 251 of the Tax Code of the Russian Federation, allocated targeted budget revenues to budget recipients. According to Art. 162 of the Budget Code of the Russian Federation (as amended in force until 2021), recipients of budgetary funds could be budgetary institutions or other organizations entitled to receive budgetary funds in accordance with the budget schedule for the corresponding year. Thus, until January 1, 2021, take advantage of the provisions of paragraph 2 of Art. 251 of the Tax Code of the Russian Federation, any organization could do so, provided that it had the status of a budget recipient. Official explanations of that period indicated that funds received by budget recipients in the form of subsidies or subventions are not taken into account when determining the tax base for income tax, provided that these funds are used for their intended purpose (see Letters of the Ministry of Finance of Russia dated September 25, 2021 N 03-03 -05/240, dated 07/14/2021 N 03-11-04/1/12). According to Art. 6 of the Budget Code of the Russian Federation (as amended in force until 01/01/2021), subventions were recognized as budget funds provided to the budget of another level of the budget system of the Russian Federation or to a legal entity on a gratuitous and irrevocable basis for the implementation of certain targeted expenses. Federal Law N 63-FZ “On amendments to the Budget Code of the Russian Federation in terms of regulating the budget process and bringing certain legislative acts of the Russian Federation into conformity with the budget legislation of the Russian Federation” dated April 26, 2021, amended the Budget Code of the Russian Federation and entered into force from January 1, 2021. In particular, the concept of recipients of budget funds has changed: according to Art. 6 of the Budget Code of the Russian Federation today these are either government bodies or budgetary institutions. A budgetary institution is a state or municipal institution, financed from the corresponding budget on the basis of budget estimates. Corresponding amendments were made to the tax legislation: from clause 2 of Art. 251 of the Tax Code of the Russian Federation, the word “budget recipient” was excluded. Turning to the history of the issue is not accidental: this is an attempt to understand the position that is expressed in the official explanations of the Ministry of Finance over the past two years. And this position boils down to the fact that funds received by organizations from budgets of all levels are not recognized as targeted revenues and are subject to income tax on a general basis. Here is one example. In Letter dated August 14, 2021 N 03-03-05/156, financiers indicated: in order to recognize budget revenues as targeted, it is necessary that these funds be received directly from the budget. Since, in accordance with the norms of the Budget Code of the Russian Federation, commercial organizations cannot be recipients of budget funds, the subsidies allocated to them are targeted revenues in the concept given in paragraph 2 of Art. 251 of the Tax Code of the Russian Federation are not recognized and are subject to accounting when determining the tax base for income tax as part of non-operating income. A similar opinion is expressed in many other documents (see, for example, Letters of the Ministry of Finance of Russia dated 09/01/2021 N 03-07-11/215, dated 09/02/2021 N 03-03-06/4/73, dated 07/14/2021 N 03 -03-06/4/59, dated 05.23.2021 N 03-03-06/4/33). When reading such letters, one gets the impression that representatives of the financial department still continue to be guided by the “old” edition of the Tax Code of the Russian Federation, because starting from 2021, paragraph 2 of Art. 251 of the Tax Code of the Russian Federation does not establish any special requirements for the status of a taxpayer; The Tax Code of the Russian Federation also does not say anything about the fact that funds should be received “directly from the budget”. But Art. 78 of the Budget Code of the Russian Federation indicates that subsidies to legal entities or entrepreneurs are provided from the federal budget, the budget of a constituent entity of the Federation or from the local budget. In accordance with the norms of budget legislation, business entities receive subsidies through managers (main managers) of budget funds, which, however, cannot change the nature of these revenues: they remain budget funds of one level or another. There is no single position on the issue of accounting for current expenses incurred through subsidies. Arbitration practice has also not reached a consensus. Thus, in the resolution of the Federal Antimonopoly Service of the Volga Region dated February 19, 2008. No. A55-8415/2021, the judges considered it justified to recognize the expenses in question in tax accounting. The arbitrators indicated that the right of an organization to include documented expenses in tax expenses by tax legislation does not depend on the source of funds. Consequently, the enterprise has the right to take into account actual expenses, even if they are compensated within the framework of targeted financing. A Resolution of the Federal Antimonopoly Service of the West Siberian District dated November 23, 2005. No. F048268/2021 (17070-A27-15) - an example of a court decision not in favor of the taxpayer. In it, the arbitrators indicated that the enterprise had no reason to take into account the amount of expenses incurred when calculating the tax, since they were reimbursed from funds received from the budget. Accordingly, the taxpayer has no real costs. Therefore, such expenses cannot reduce the tax base.

We recommend reading: What Documents Do Large Families Need for Coal?

Dt 60 Kt 51 - 550,000 rub. — paid for the supply of feed; Dt 10 Kt 60 - 500,000 rub. – accepted for feed accounting; Dt 19 Kt 60 - 50,000 rub. — VAT on purchased feed is reflected; Dt 68 Kt 19 - 50,000 rub. — accepted for VAT deduction. in October 2021 Dt 51 Kt 76 - RUB 500,000. — subsidies were received to the current account; Dt 76 Kt 91 - 500,000 rub. — other income is recognized in the amount of subsidies received.

Compensation of costs and its reflection in accounting

Expenses made for the benefit of another person are usually reimbursed. Let's consider what tax accounting will be like for both parties

Most often, expenses are reimbursed to those who incurred them as a result of fulfilling obligations under transactions. In most cases, employees' expenses associated with their duties are also reimbursed. We will find out what taxable income arises, whether the tax base can be reduced, and whether taxes or contributions need to be assessed on workers’ compensation payments. Civil contracts
As a rule, reimbursement of costs is provided for in intermediary contracts, lease agreements and paid services.

Contract for paid services

According to paragraph 1 of Article 782 of the Civil Code of the Russian Federation, the customer has the right to terminate the contract unilaterally and refuse services only if he pays the contractor the costs. Unfortunately, the customer will not be able to take them into account in the tax base under the simplified tax system - there is no corresponding type of expense in the closed list of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation. But the contractor will have to include the amounts received in non-operating income on the day when the money arrives at the cash desk or to the current account (Clause 1 of Article 346.15 and Article 250 of the Tax Code of the Russian Federation). The simplified tax system does not take into account income subject to income tax and personal income tax, as well as those specified in Article 251 of the Tax Code of the Russian Federation. But the amounts compensated to the contractor under an early terminated contract do not apply to either one or the other. In addition, the list of non-operating income is not exhaustive.