How to post goods without accompanying documents? Fixed assets purchased before the registration of IP: the subtleties of accounting How to capitalize goods purchased before the opening of IP.

I have a question about IP. How to accept goods from the IP itself and how to deal with it, then pay. We have an individual entrepreneur on the simplified tax system wholesale trade Goods are purchased by the individual entrepreneur himself, we arrive through an advance, and then return the overspending. Is it right?

Answer

In progress entrepreneurial activity businessman acquires fixed assets. It can be both real estate and other property - cars, equipment, etc. After the purchase, the question naturally arises: how to take into account the cost of the fixed asset and not violate tax laws? In most cases, there are no particular problems. However, in some situations, for example, when there are no funds to purchase expensive fixed assets, the entrepreneur uses personal property that he bought before acquiring the status of an individual entrepreneur. How in this case to compensate yourself at least part of the costs incurred?

And individual entrepreneurs who apply the simplified tax system and use “income minus expenses” as an object of taxation include expenses from the list of clause 1 of Art. 346.16 of the Tax Code of the Russian Federation, which indicates the costs of purchasing fixed assets. This is stated in sub. 1 p. 1 art. 346.16 of the Tax Code of the Russian Federation. Let us clarify that by “fixed asset” it is necessary to understand depreciable property used in the production of products, in the performance of work (services) or for management needs, with a period of beneficial use more than 12 months and costing more than 20,000 rubles. We must not forget that the cost of its purchase must be documented and economically justified.

If you determine that the acquired property has the above characteristics, therefore, the costs of it can be taken into account when determining tax base. But an important point is when this property was acquired: before or after state registration as individual entrepreneurs.

The date on the certificate of incorporation indicates the start of business, and all expenses incurred “before” have nothing to do with your business. Thus, expenses for the acquisition of property are not expenses incurred for the implementation of entrepreneurial activities and cannot reduce the taxable income of the entrepreneur. This was reminded by the main financial department of the country in letters dated 04.07.2007 No. 03-11-02/210, dated 04.04.2007 No. 03-11-05/64.

However, the position of the regulatory authorities is not unambiguous. Chapter 26.3 of the Tax Code of the Russian Federation does not contain a ban on the inclusion in expenses of costs associated with the acquisition of fixed assets and incurred by an individual before his registration as individual entrepreneur. Moreover, in sub. 3 p. 3 art. 346.16 of the Tax Code of the Russian Federation provides for the procedure for including expenses for the acquisition of fixed assets that were purchased by taxpayers before the transition to the simplified tax system. The validity of the application of this rule in a situation where the costs of acquiring fixed assets were incurred by an individual during the period when he did not have the status of an individual entrepreneur is also indicated in the resolution of the Federal Antimonopoly Service of the North-Western District dated March 18, 2008 No. A56-20123 / 2007.

As you can see, the issue under consideration can be controversial. Therefore, it is better to make a decision on your own, taking into account the information presented. The taxpayer, choosing one or another variant of behavior in such a situation, must take into account all the consequences of his actions, including adverse ones. As a rule, if the chosen option contradicts the position of the controlling body, this leads to a conflict with the latter.

As for individual entrepreneurs applying other taxation systems, with the simplified taxation system with the payment of a 6% tax (the object of taxation is “income”), the amount of expenses does not matter, only the amount of income is important for a merchant, it is from it that a single tax is paid.

professional tax deduction

The very name "professional deduction" says that an entrepreneur can declare them only in connection with his commercial activities. That is, if we take into account the opinion of financiers, the expenses incurred before registration as an individual entrepreneur cannot be taken into account, including claiming a professional personal income tax deduction (letter of the Ministry of Finance of the Russian Federation dated 07.10.2009 No. 03-04-05-01 / 730) .

But arbitration practice shows that in this matter the judges took the position of the taxpayer (Decision of the Federal Antimonopoly Service of the East Siberian District dated 03.06.2006 No. A19-28405 / 04-33-Ф02-3027 / 06-С1). Therefore, if guided by the opinion of the arbitrators, then the businessman has the right to take into account the costs of acquiring fixed assets for the period when he did not have the status of an individual entrepreneur. Thus, he can claim a professional deduction in the amount of actually made and documented confirmed expenses directly related to the generation of income. However, this applies only to entrepreneurs on OSNO, since the right to a professional deduction is granted only in relation to personal income tax. And when calculating the “simplified” tax on income, the merchant is not entitled to reduce the proceeds on which the tax is determined.

What to do when there are no documents confirming the costs or they are made with errors and cannot be a justification for the costs? In such a case, the merchant is entitled to this deduction either in the amount of actually incurred and documented expenses directly related to the generation of income, or declare a fixed deduction in the amount of 20 percent of total amount income received in a year.

You cannot use the two options at the same time. If, for example, part of the income is confirmed, then you will have to make a choice. It is impossible to declare a deduction with a partially fixed amount, partially actually spent (Decree of the Federal Antimonopoly Service of the East Siberian District No. A 19-19398 / 04-15-5F02-325 / 06-C1).

How to get a professional deduction

For getting tax deduction the entrepreneur must submit tax office statement. The document is submitted at the same time tax return until 30 April for prior year(Article 221 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of the Russian Federation dated January 26, 2007 No. 03-04-07-01 / 16).

There is no unified application form. Therefore, the document is drawn up in an arbitrary form.

Sample document

Application for a professional tax credit

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By the way, inspectors may refuse to accept a declaration if an application is not attached to it. In fact, the inspectors are required to accept the declaration and put on the copy that the entrepreneur takes for himself, a mark with the date and signature of acceptance (clause 4 of article 80 of the Tax Code of the Russian Federation), and the merchant can bring the missing statement later.

Supporting documents

The Ministry of Finance in letter No. 03-04-07-01 / 16 says that the deduction is provided only on the basis of the relevant documents provided by the taxpayer. The tax service sent this letter to the departments, and the controllers are actively putting it into practice, demanding confirmation papers from merchants.

However, by decision of the Supreme Arbitration Court RF dated 06.08.2008 No. 7696/08, this requirement was declared invalid. The judges came to the conclusion that there are no provisions in the Tax Code of the Russian Federation obliging an entrepreneur to submit documents confirming the declared amounts. Thus, the merchant has the right to decide whether to submit the documents together with the application. However, in this case, additional questions from the inspectors cannot be avoided.

So there are several simple rules to avoid overpayment to the personal income tax budget:

• The entrepreneur must be registered, and the property is registered in his name as an individual entrepreneur.
• If there are no supporting documents, 20 percent of the amount of income can be written off as expenses.
• To the application for grant professional deduction However, it is better to provide supporting documents. For example, payments, contracts, cash receipts, etc.

Hello. Recently, I have often been asked about how it is right for organizations or individual entrepreneurs to purchase goods from a simple individual. face and document it. Also, many people asked me questions about how to document the purchase of goods from China through an intermediary. So these 2 questions will be answered in this article.

Who is it for

Sometimes it is profitable or you have to buy goods from individuals. persons. For example, to buy products from farmers for a restaurant, buy Hand Made goods and sell them in a store, or officially record the arrival of goods that cannot be reflected otherwise (for example, goods from China imported through intermediaries). Therefore, the topic is relevant.

Solution

If you follow the section, you should have seen that a document such as the "Purchasing Act" appeared there. Read in detail about it at the link, but here I will tell briefly.

By general rule all transactions of organizations with individuals must be made in writing (subclause 1 clause 1 article 161 of the Civil Code of the Russian Federation). However, it has not been established anywhere that when buying property from a citizen who is not an entrepreneur, it is necessary to draw up precisely.

In practice, the contract is usually not drawn up, but is limited to signing only the procurement act. In principle, the procurement act confirms only the fact of the transfer of property acquired from individual. However, if you include the terms of sale and payment, as well as the details and signatures of the parties, then written form transactions will be honored.

With the help of this document, you can purchase goods from physical. persons and thereby document their expenses and show where the goods came from. An additional plus is that you can pay in cash the amount of more than 100,000 rubles, because the restrictions on the payment of physical. no face.

How to arrange everything

The purchasing act has an OP-5 form, but it is made more for those who purchase farm products. But if you remove the extra items there, then on its basis you can make a purchasing act for yourself and even add additional conditions. Here's roughly what it will look like:

As a result, this is the scheme:

How to apply for purchasing goods from China

Very simple. When the goods came home to you through an intermediary, it was not formalized in any way. You simply draw up a purchase act with your friend (like you buy this property from him). You write down the amount of the transaction (you can write down a not quite real amount) and in this way you can show any inspection body where your goods come from.

In turn, the seller (your friend) must pay personal income tax, because he received income. To do this, read the article and fill out the declaration. Pay yourself 13% of personal income tax from the transaction amount for your friend, especially if you registered the transaction amount less than you actually spent by buying the goods through an intermediary.

I do not advise this scheme to apply to those whose expenses may affect the amount of taxes. For example, if you have STS income minus the expense, then in this way they may become interested in your transactions on procurement acts and “sniff out” something. Because you can report more expenses and pay less tax. But they may not suspect anything, anything can happen. And if you have UTII, USN 6%, then use it calmly.

Conclusion

In conclusion, I want to make an extract from the journal "Russian tax courier» No. 12, June 2014:

Thus, the purchase by an organization or individual entrepreneur of property from individuals. persons can be confirmed with the purchase act. This document will be the basis for posting the purchased goods in both accounting and tax accounting. The main thing is that everything is reflected and filled in it. required details primary accounting document (clause 2, article 9 federal law dated 06.12.11 No. 402-FZ “On Accounting”).

If you nevertheless drew up a contract of sale, the fact of the transfer of the acquired property must be formalized in a separate act. This can be either an act of acceptance and transfer of property, or the same procurement act. For these purposes, the procurement act can be drawn up in a simplified form, for example, without indicating in it information about the payment for assets purchased from an individual.

Of course, the phrase that the property that is the subject of the transaction has been transferred to the buyer can be included directly in the contract of sale. Then the deed is not required.

Note. If the terms of the transaction are reflected in the procurement act, the contract can not be drawn up.

In addition to indicating the fact of payment in the contract or the procurement act, when paying the seller money from the cash desk is drawn up (approved by the resolution of the Goskomstat of Russia dated 18.08.98 No. 88). If the settlement is carried out in a non-cash manner, the fact of payment is confirmed by a payment order and a bank statement on the buyer's current account.

Note that the limitation on the amount of cash settlements (100,000 rubles under one agreement) does not apply to payments between organizations and individuals who do not have the status of an individual entrepreneur (clause 5 of the Bank of Russia Directive No. 3073-U dated 07.10.13). The reason for the payment does not matter. This means that a company that has bought property from a citizen has the right to pay him, under this agreement, in cash an amount exceeding 100,000 rubles. And it can do it in one go.

If you have questions, objections or additions, write in the comments!

As an individual who is registered as an individual entrepreneur, to take into account goods for sale. An individual had goods. He registered as an individual entrepreneur. How to capitalize goods for sale? authorized capital cash or property. And what if an individual is registered as an individual entrepreneur who has property in the form of goods

If an individual has documents confirming the purchase, then post the goods in the general order:

Debit 41 Credit 60 Goods received.

Include expenses for the purchase of goods as part of the professional deduction.

If there are no documents confirming the purchase, then post the goods as follows:

Debit 41 Credit 98 - goods received free of charge are taken into account.

Debit 98-2 Credit 91-1 - recognized income from the sale of goods received free of charge (in the amount of goods actually sold).

In tax accounting, an individual entrepreneur can take into account expenses, but claims from the tax inspectorate are not excluded.

1. How to organize accounting
Maintain accounting and draw up financial statements all organizations without exception are obliged (part 1 of article 6, part 2 of article 13 of the Law of December 6, 2011 No. 402-FZ). And the accounting procedure depends on the status of the organization.

Completely exempt from accounting:

• an individual entrepreneur (a person engaged in private practice) - if he keeps records of income or income and expenses and (or) other objects of taxation or physical indicators (for example, when applying UTII) in the manner established by the Russian tax legislation;*
• located in the territory of Russia, a branch, representative office or other structural subdivision organizations created in accordance with the law foreign country, - if they keep records of income, expenses and (or) other objects of taxation in the manner prescribed by tax legislation.

When selling goods received free of charge, reflect the income:

Debit 98-2 Credit 91-1
– recognized income from the sale of goods received free of charge (in the amount of actually sold goods).

This procedure is provided for in the Instructions for the Chart of Accounts.*

3. What expenses can an entrepreneur take into account as part of a professional tax deduction

Terms of cost accounting

Expenses are included in the professional deduction if the conditions are met that they:

• economically justified;
• documented;
• must be paid.

If at least one of the conditions is not met, do not recognize the expense for tax purposes.

This procedure is provided for in paragraph 1 of paragraph 1 of Article 221, paragraph 1 of Article 252 tax code of the Russian Federation and paragraphs and the Procedure for accounting for income and expenses for entrepreneurs and is confirmed by a letter from the Ministry of Finance of Russia dated November 15, 2012 No. 03-04-05 / 8-1308. *

Specialists tax service believe that the fact of acquiring a fixed asset before registering as an entrepreneur does not affect the possibility of accounting for expenses on it. The entrepreneur has the right to charge depreciation in the case of using the fixed asset to generate income from entrepreneurial activities. The main thing is that these costs should be at the same time:

• economically justified;
• documented;
• associated with income generation;
• paid.

Such requirements are contained in paragraph 1 of Article 221 of the Tax Code of the Russian Federation.

Subject to these conditions, the cost of acquiring property can also be taken into account if it was acquired before the citizen was registered as an individual entrepreneur.*

How to post goods without documents to the company's warehouse? What papers should the accountant draw up such a delivery? You will find answers to these questions in our material.

How to post goods without documents step by step

In the company's activities, situations are possible when the goods arrived at the warehouse of the enterprise without the supplier's accompanying documents. Such a delivery is called uninvoiced. Our legislation treats such cases in different ways.

On the one hand, paragraph 1 of Art. 9 of the Law "On Accounting" dated December 6, 2011 No. 402-FZ says that every fact of economic life must be substantiated by a document. And if primary document missing, then the accountant will not be able to capitalize the goods and reflect the operation on the accounting accounts.

At the same time, the provisions of Art. 223 of the Civil Code of the Russian Federation are that the transfer of ownership of the property occurs at the time of its actual transfer to the buyer (unless another method is prescribed in the contract). That is, the accountant will still have to reflect the moment of transfer of ownership of the goods in accounting, even if there are no documents for it. In this case, the transfer is considered the direct delivery of inventory items to the customer (buyer).

If the company received the goods from the supplier without accompanying documentation, and the contract does not fix a special procedure for the transfer of ownership of it, then such goods become the property of the enterprise and are subject to reflection in the balance sheet asset.

In this case, the accountant will face the question: “What document is necessary to issue such a delivery?”.

For this purpose, you can use the unified act of acceptance of goods in the form of TORG-4.

You can download the TORG-4 act on our website - see material.

The act is drawn up and signed by a specially appointed commission, which must accept the goods by weight, quantity, and also check them for safety and integrity. It is highly desirable that a representative of the supplier be present on this commission.

The document is drawn up in at least 2 copies: one is transferred to the accountant, the second remains with the financially responsible person, for example, the storekeeper. Another copy of the act should be sent to the supplier.

Accounting records for posting goods

With the fact how to post goods without documents, we figured it out. After receiving the act of acceptance of the goods, the accountant must reflect it in accounting. Let's see how this is done in practice.

Example:

Zagadka LLC entered into a contract with Lesnoy Dom LLC for the supply of goods. The contract specifies the transfer of rights at the time of its actual transfer to the buyer. On March 18, 2016, the warehouse of Zagadka LLC received goods without accompanying documentation. Appendix No. 1 to the contract (specification) establishes the cost of goods at 28,000 rubles, including VAT of 4,271.19 rubles. Documents for this delivery were received from Lesnoy Dom LLC on April 10, 2016. At this time, the product has not been sold. By agreement of the parties, the cost of the goods was increased by 1,000 rubles, including VAT of 152.54 rubles. On April 11, 2016, the received goods were paid from the current account.

On March 18, 2016, the accountant of Zagadka LLC must make the following entries in the accounts:

Dt 41 Kt 60 - goods were received from Lesnoy Dom LLC in the amount of 23,728.81 rubles.

Dt 19 Kt 60 - VAT is reflected in the amount of 4,271.19 rubles.

Dt 41 Kt 60 - the cost of goods according to the documents of Lesnoy Dom LLC was specified in the amount of 847.46 rubles.

Dt 19 Kt 60 - reflected VAT in the amount of 152.54 rubles.

Dt 68 Kt 19 - VAT deductible in the amount of 4,423.73 rubles (4,271.19 rubles + 152.54 rubles).

Dt 60 Kt 51 - the goods received were paid from the current account in the amount of 29,000.00 rubles.

Note that in the event that the documents from the supplier were received after the sale of the goods (or not in the year of its posting), it will be possible to adjust the delivery cost through account 91.

Learn how to keep records input VAT from our material.

If the contract does not establish the cost of the purchased goods, then the received inventory items can be taken into account at market prices. And after the settlement documents are received from the supplier, it is necessary to make an adjustment in accounting.

Results

Goods can be credited to the warehouse of the enterprise without accompanying documents. The transfer of ownership of the goods is considered the moment of their actual transfer to the buyer (unless otherwise established by the contract). To register the acceptance of goods, you can use the act in the form of TORG-4. Accounting for uninvoiced deliveries depends on the date of receipt of documents from the supplier, as well as on whether the goods have been sold at that time.