If the car is supposed to be used for official needs for a long time - 12 months or more - then the car is taken into account as an asset object (clause 4 of the Regulation on accounting"Accounting for fixed assets" RAS 6/01, approved. by order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n; p. 2 of the Guidelines for the accounting of fixed assets, approved. Order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n). Fixed assets are accepted for accounting at their original cost, which is the sum of the actual costs of their acquisition, excluding VAT and other refundable taxes.
When buying a car, its cost is equal to the amount paid to the seller in accordance with the contract (clauses 7, 8 PBU 6/01, clauses 23, 24 of the Guidelines for accounting for fixed assets). The moment of acceptance of the object for accounting as part of the OS is the date of the actual readiness of the machine for use. The fact of readiness and acceptance of the object for accounting as part of the fixed assets is documented by drawing up the corresponding primary accounting document (parts 1, 3 of article 9 federal law dated December 6, 2011 No. 402-FZ “On Accounting”, paragraph 7 of the Guidelines for Accounting of Fixed Assets). In the case of a machine, such paper will be an act (invoice) of acceptance and transfer of fixed assets, drawn up for each individual inventory item (clause 38 of the Guidelines for Accounting of Fixed Assets).
The cost of acquiring fixed assets is reflected in the debit of account 08 “Investments in fixed assets”, subaccount 08-4 “Acquisition of fixed assets”, in correspondence with the credit of account 60 “Settlements with suppliers and contractors”.
The generated initial cost of the object is debited from account 08, subaccount 08-4, to the debit of account 01 "Fixed assets" (Instructions for the application of the Chart of Accounts for accounting of financial and economic activities of organizations, approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n) .
The cost of fixed assets is repaid through depreciation (clause 17 PBU 6/01, clause 49 of the Methodological Guidelines for Accounting of Fixed Assets). When using the straight-line depreciation method in accounting, the annual amount of deductions is calculated based on its initial cost and the depreciation rate calculated taking into account the period beneficial use the fixed asset object established by the company when accepting the fixed asset object for accounting (clause 18, paragraph 2 clause 19 PBU 6/01, clause “a” clause 54 of the Methodological Guidelines for Accounting of Fixed Assets).
Depreciation starts on the 1st day of the month following the month of acceptance of the object for accounting, and stops on the 1st day of the month following the month of the full repayment of the value of the object, or its write-off from accounting (clause 21 PBU 6/01 , p. 61 of the Guidelines for the accounting of fixed assets).
Depreciation deductions are recognized in accounting as expenses for ordinary species activities in the month of their accrual (clauses 5, 8, 16, 18 of the Accounting Regulation "Organization's expenses" RAS 10/99, approved by order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n, clause 64 of the Methodological Guidelines for asset accounting).
note
Rental costs for the company vehicle, which is used for management needs, are related to expenses for ordinary activities and are recognized in accounting on a monthly basis in the amounts established by the contract.
Depreciation on a car used for management needs is reflected in the debit of account 26 “General business expenses” (44 “Sales expenses” - for trade organizations) and the credit of account 02 “Depreciation of fixed assets” (clause 25 PBU 6/01, clause 65 Guidelines for the accounting of fixed assets, Instructions for the use of the Chart of Accounts).
For tax accounting the purchased car is recognized as depreciable property and is accounted for as part of the fixed assets (clause 1, article 256, clause 1, article 257 of the Tax Code of the Russian Federation). The initial cost of an asset is equal to the price of its acquisition (paragraph 2, clause 1, article 257 of the Tax Code of the Russian Federation). When applied linear method the amount of depreciation accrued for one month in relation to an object of depreciable property is determined as the product of its initial cost and the depreciation rate determined for this object. The depreciation rate is determined based on the useful life (clause 1, clause 1, article 259, clause 2, article 259.1 of the Tax Code of the Russian Federation).
The period of use of the machine is determined by the company independently on the date of its commissioning, taking into account the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1 (clause 1 of article 258 of the Tax Code of the Russian Federation). In accordance with the Classification, passenger cars (with the exception of cars classified in other groups) belong to the third depreciation group (property with a useful life of more than 3 years to 5 years inclusive) (clause 1, paragraph 4, clause 3, article 258 of the Tax Code RF)).
Depreciation starts on the 1st day of the month following the month in which the facility was put into operation. The amount of accrued depreciation is recognized on a monthly basis as part of the costs associated with production and sales (clause 3, clause 2, article 253, clause 2, article 259, clause 3, article 272 of the Tax Code of the Russian Federation).
After taking into account the car that will be used in activities subject to VAT, the organization can make a tax deduction presented to it by the seller, based on the received invoice that meets the requirements established by Article 169 of the Tax Code of the Russian Federation (clause 1, clause 2, article 171 , paragraphs 1, 2, paragraph 1, article 172 of the Tax Code of the Russian Federation).
The invoice is registered in part two of the register of received and issued invoices and in the purchase book. The amount of VAT presented to the organization upon acquisition of an asset is reflected in the accounting records in the debit of account 19 “Value added tax on acquired assets”, subaccount 19-1 “Value added tax on the acquisition of fixed assets”. When VAT is accepted for deduction, an entry is made in the debit of account 68 “Calculations on taxes and fees” and the credit of account 19 (Instruction on the application of the Chart of Accounts).
EXAMPLE. ACCOUNTING FOR A CAR PURCHASE OPERATION
The organization, under a sales contract, purchased a car for administrative needs. Its cost was 236,000 rubles, including VAT - 36,000 rubles). Payment to the seller was made in non-cash form in July. The period of use of the car is 50 months. In accordance with accounting policy companies, depreciation for the purposes of both accounting and tax accounting is carried out on a straight-line basis.
For tax purposes, accounting is carried out on an accrual basis. In this case, accounting and tax depreciation will amount to 4,000 rubles. (200,000 rubles / 60 months). Transactions related to the purchase of a car should be reflected in the following entries:
In the month of car purchase
Debit 08 Credit 60
- 200,000 rubles - reflects the organization's investments in the acquisition of an asset;
Debit 19-1 Credit 60
- 36,000 rubles - allocated VAT;
Debit 01 Credit 08
- 200,000 rubles - a passenger car is accepted for accounting as part of the OS;
Debit 68/VAT Credit 19
- 36,000 rubles - VAT is presented for deduction from the budget;
Debit 60 Credit 51
- 236,000 rubles - funds for a passenger car were transferred to the seller.
Monthly for the stated useful life
Debit 26(44) Credit 02
- 4000 rubles - the amount of accrued depreciation is reflected.
The rented car is accounted for on the off-balance account 001 "Rented Fixed Assets" in the assessment specified in the lease agreement (Instructions for the application of the Chart of Accounts for the financial and economic activities of organizations, approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n). At the end of the term of the contract, the property is debited from the lessee's off-balance sheet account.
The company's costs associated with the rental of a vehicle that is used for managerial purposes are classified as expenses for ordinary activities and are recognized monthly in the amounts established by the contract (clauses 5, 6, 6.1, 7, 16 of the Accounting Regulations "Expenses of the organization" PBU 10/99, approved by order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n).
1. Reasons for the disposal of vehicles
In any case, the primary documents that formalize the disposal of the object must contain data on the number and value of the assets being disposed of, as well as the reasons for the disposal with their justification (especially in the case of disposal due to unsuitability).
Registration procedure primary documents on accounting for fixed assets was established by the Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a “On approval of unified forms of primary accounting documentation for accounting for labor and its payment, fixed assets and intangible assets, materials and wearing items, works in capital construction”.
To account for all types of fixed assets, including vehicles in the organization, the Inventory card for accounting for fixed assets (form No. OS-1) is used. When a fixed asset is retired, the following information is entered on the card:
About the disposal document (number and date of the invoice or the act of acceptance and transfer of the fixed asset);
- the reasons for leaving;
- on the amount of proceeds from sales;
- on accrued depreciation at the time of disposal.
Sale, gratuitous transfer, transfer by an organization of vehicles under an exchange agreement, contribution to the authorized capital and common property under a simple partnership agreement, it is drawn up by an act (invoice) of acceptance - transfer of fixed assets (form No. OS-1).
On the basis of the act, the accounting service of the organization makes an entry in the inventory card of the transferred object and attaches this card to the act (invoice) of acceptance and transfer of fixed assets. An entry is made in the inventory book about the withdrawal of a card for a retired vehicle.
On the basis of the act (invoice) of acceptance and transfer with the application of the relevant agreement and a written message from the receiving organization about the acceptance of this vehicle for accounting, the cost of these objects is written off.
When vehicles are disposed of, the organization incurs income and expenses. Income is the amount of proceeds from the sale of a car or bus. And the costs are residual value object, VAT, as well as the costs associated with the disposal of the vehicle. Previously, these costs ( wage, UST and contributions to off-budget funds, the cost of materials used, etc.) are collected on account 23 "Auxiliary production".
The residual value of the vehicle is determined on account 01 sub-account "Disposal of fixed assets". In the debit of this account, the initial cost of the object is written off, taking into account the revaluations carried out, and the amount of accrued depreciation at the time of sale (also taking into account revaluations) is reflected in the credit.
Income and expenses from the disposal of vehicles are included in the financial results of the organization and are included in other operating income and expenses (clause 31 PBU 6/01). The credit of account 91 sub-account "Other income" reflects the proceeds from the sale of the object, and the debit of account 91 sub-account "Other expenses" - the costs of its disposal are written off.
In accounting, income and expenses from the write-off of fixed assets should be reflected in that reporting period to which they refer.
The amount of revaluation or devaluation of vehicles, which occurs during the revaluation of these objects, is accounted for on account 83 "Additional capital". When a car or bus is retired, the amount of the revaluation (markdown) for fixed assets is transferred to retained earnings without affecting the financial results account (clause 15 PBU 6/01): DEBIT 83 CREDIT 84.
2. Car sales: accounting
The sale of motor vehicles is formalized, as a rule, by a contract of sale.
According to paragraph 1 of Article 454 of the Civil Code of the Russian Federation, under a sales contract, one party (the seller) undertakes to transfer the thing (goods) into the ownership of the other party (the buyer), and the buyer undertakes to accept this goods and pay a certain amount of money (price) for it.
When selling a vehicle, the seller is the organization - the owner of the fixed asset, and the buyer - the person acquiring this object.
As you know, before selling a vehicle, the owner or owner of the vehicle must remove it from the register with the traffic police. This is stated in paragraph 2 of clause 3 of the Decree of the Government of the Russian Federation of August 12, 1994 No. 938 “On state registration vehicles” and in paragraph 3.1 of the order of the Ministry of Internal Affairs of Russia dated January 27, 2003 No. 59 “On the procedure for registering vehicles”.
However, the Decision Supreme Court RF dated December 2, 2003 No. KAS-03-563, the specified provisions of these documents are declared invalid.
As the cassation board of the Supreme Court of the Russian Federation assessed, these norms, in fact, prohibit the transfer of ownership of a vehicle when it is not deregistered. And, therefore, they impede the free circulation of this property, which violates Article 129 of the Civil Code of the Russian Federation. After all, the transfer of ownership under civil law does not need to be registered. Therefore, car owners can sell their vehicles without removing them from the register with the traffic police.
For accounting, the proceeds from the sale of fixed assets are accepted in the amount specified in the contract (clause 30 PBU 6/01).
Example
Grenada LLC decided to sell the minibus, the replacement cost of which is 600,000 rubles. At the time of implementation, the amount of accrued depreciation is 330,000 rubles. The amount of the revaluation of the minibus, which was formed as a result of the revaluation as of January 1, 2006, is 60,000 rubles.
In accordance with the contract, the selling price of the minibus was 300,000 rubles.
LLC "Grenada" is exempt from VAT under Article 145 of the Tax Code of the Russian Federation.
The following entries were made in the accounting records:
600 000 rub. - written off the initial cost of the minibus;
RUB 330,000 - written off the amount of accrued depreciation;
RUB 270,000 (600,000 rubles - 330,000 rubles) - the residual value of the minibus was written off;
DEBIT 62 CREDIT 91-1
300 000 rub. - income from the sale of a minibus is reflected;
DEBIT 91-2 CREDIT 99
30 000 rub. (300,000 rubles - 270,000 rubles) - reflected financial results from the sale of fixed assets;
DEBIT 83 CREDIT 84
60 000 rub. - the amount of the revaluation for the sold minibus was written off.
3. Tax accounting
In tax accounting, the procedure for accounting for income and expenses from the sale of vehicles is different. They are accounted for as income and expenses from sales (Articles 249, 268 tax code RF).
In this case, the income from the sale of a vehicle is defined as the difference between its sale price and the residual value, as well as the costs of its sale.
In tax accounting, the sale price of a car or bus agreed between the buyer and the seller is the market price until proven otherwise (Article 40 of the Tax Code of the Russian Federation). But the residual value of the vehicle is determined on the basis of paragraph 1 of Article 257 of the Tax Code of the Russian Federation. It is equal to the difference between the replacement or initial cost and the amount of depreciation accrued over the period of operation. In this case, it is necessary to take into account the revaluations carried out. However, there is one subtlety here.
For motor vehicles that were put into operation before January 1, 2002, replacement cost should be used, that is, the initial cost, taking into account previous revaluations. Moreover, the last revaluation (as of January 1, 2002) should not increase the previous replacement cost of the vehicle by more than 30%. Subsequent revaluations are not taken into account as expenses when determining the tax base for income tax.
Other expenses for the sale of cars and buses include expenses for the maintenance and transportation of the sold property;
VAT and sales tax are not included in expenses.
The date of receipt of income from the sale of a motor vehicle is determined depending on the chosen method of accounting for income and expenses. If this is an accrual method, then the date of receipt of income is the day of transfer of the fixed asset (the day of transfer of ownership). If the organization uses the cash method, then it will determine the income from the sale of fixed assets on the day of receipt Money from the buyer (clause 3 of article 271, clause 2 of article 273 of the Tax Code of the Russian Federation).
Profit received as a result of the disposal of a vehicle is included in the tax period in which the sale of this depreciable property was made.
Example
Let's return to the conditions of the previous example. To simplify the example, let's assume that the amount of accrued depreciation for a minibus, both in accounting and in tax accounting, is the same.
To calculate the tax base for income tax, we will check whether the revaluation amount does not exceed 30% of the initial cost of the minibus: 60,000 rubles. : (600,000 rubles - 60,000 rubles) * 100 \u003d 11%. Sales revenue will amount to 30,000 rubles, and expenses will be zero.
In the accounting of Grenada LLC, the following entry should be made:
7 200 rub. (30,000 rubles * 24%) - income tax has been charged.
In the event that the proceeds from the sale turn out to be less than the residual value of the vehicle and the costs of its sale, then the resulting difference - loss - will be taken into account for tax purposes. But in a special way.
The resulting loss is reflected as deferred expenses (clause 3, article 268 of the Tax Code of the Russian Federation). Subsequently, it is included in other expenses in equal installments over a certain period. This period is calculated as the difference between the useful life and the actual life until the date of sale, including the month of sale (Article 323 of the Tax Code of the Russian Federation).
As a result of the sale on July 26, 2006 of the trailer to Stroymontazhtrest LLC, a loss of 3,000 rubles was received. The useful life of the trailer was set at 37 months. The period of actual operation, including the month of implementation, was 31 months.
The amount of the resulting loss should be attributed to deferred expenses, and then monthly for 6 months (37 months - 31 months) included in other expenses from the sale of 500 rubles. (3,000 rubles : 6 months).
4. If book value car is different from the tax
Discrepancies between the accounting and tax value of vehicles arise for four reasons.
Reason one. In accounting, the initial cost of a vehicle is greater than in tax accounting. In accordance with PBU 18/03, a deferred tax liability is formed in accounting for the amount of the difference between the accounting and tax value of the car, which is repaid in the process of depreciation during the entire period of use of the car. In case of sale of this object, the remaining amount of IT is written off.
Example
In January 2006 CJSC "Valencia" purchased a truck worth 424,000 rubles. excluding VAT. The cost of registering a car in the traffic police in the amount of 1,000 rubles. the organization included in the initial cost of the car for accounting purposes. And for tax purposes, these expenses were included in current expenses. As a result, the initial cost of the truck was:
In accounting - 425,000 rubles;
- in tax accounting - 424,000 rubles.
For the amount of expenses for registration with the traffic police, the accountant formed a deferred tax liability:
DEBIT 68 sub-account "Calculations on taxes and fees" CREDIT 77
240 rub. (1,000 rubles * 24%) - the amount of the generated IT is reflected.
CJSC "Valencia" has established the same useful life of the car in both accounting and tax accounting - 85 months. The amount of monthly depreciation was:
In accounting - 5,000 rubles. (425,000 rubles : 85 months);
- in tax accounting - 4,988.24 rubles. (424,000 rubles: 85 months).
Every month, the accountant extinguishes part of the deferred tax liability:
DEBIT 77 CREDIT 68 sub-account "Calculations on taxes and fees"
RUB 2.82 ((5,000 rubles - 4,988.24) * 24%) - part of IT was written off.
Suppose in September 2004 an organization sold a truck. The amount of accrued depreciation for the period from February to September (10 months) was:
In accounting - 50,000 rubles. (5,000 rubles * 10 months);
- in tax accounting - 49,882.4 rubles (4,988.24 rubles * 10 months).
Part of the deferred tax liability, which was formed in the amount of 240 rubles, was repaid in the amount of 28.2 rubles. (2.82 rubles * 10 months). The remaining part of the ONO amounted to 211.8 rubles. (240 rubles - 28.2 rubles). At the time of the sale of the truck, the accountant fully repaid IT:
DEBIT 77 CREDIT 68 sub-account "Calculations on taxes and fees"
RUB 211.2 - written off the rest of IT.
The second reason is that the vehicle was different useful lives. Suppose that the initial cost of the car in accounting and tax accounting is the same.
If this useful life in accounting turned out to be longer than in tax accounting, then the amount of monthly “tax” depreciation will be more than “accounting” depreciation. For the excess amount, the accountant will monthly form IT with the following posting:
DEBIT 68 sub-account "Calculations on taxes and fees" CREDIT 77.
When the car is sold, its tax residual value will be less than the book residual value. Therefore, profit for tax purposes will be less than for accounting purposes.
At the time of the sale of the vehicle, the amount of the generated IT is fully repaid by reverse posting:
DEBIT 77 CREDIT 68 sub-account "Calculations on taxes and fees."
If this useful life in accounting turned out to be less than in tax accounting, then the amount of monthly “tax” depreciation will be less than “accounting” depreciation. For the excess amount, the accountant will monthly form SHE with the following posting:
DEBIT 09 CREDIT 68 sub-account "Calculations on taxes and fees."
After the amount of accrued depreciation in accounting is equal to the original cost of the car, the organization will accrue depreciation only in tax accounting. Simultaneously formed SHE will be repaid by the amount of "tax" depreciation multiplied by 24%.
When the car is sold, its tax residual value will be greater than the accounting residual value. Therefore, the profit for tax purposes will be greater than for accounting purposes.
At the time of the sale of the vehicle, the amount of the generated SHE is fully repaid by reverse posting:
DEBIT 68 sub-account "Calculations on taxes and fees" CREDIT 09.
The third reason is that for a vehicle, an organization can apply different ways depreciation. If the depreciation amount is greater in accounting, then SHE is formed. If the amount of depreciation accrued for tax purposes is greater, then an IT is formed. In the event of the sale of the vehicle, IT or IT is fully repaid by reverse postings.
And, finally, the residual value of the car may be different in accounting and tax accounting, if for tax purposes the organization applies reduction or increase coefficients. Depending on which account the depreciation amount is greater, the accountant forms either SHE or IT. When selling a vehicle, SHE or SHE, formed in the process of using the object, are written off by reverse entries.
In practice, there are confusing cases when accounting data do not completely coincide with tax accounting data. This may be when the initial cost of the car in accounting is greater than in tax accounting, and the amount of depreciation, on the contrary, is greater in tax accounting. It happens that at the time of the sale, the accountant formed both SHE and IT for vehicles.
In order not to get completely confused in this situation, we advise the accountant to do the following.
First you need to write off all SHE and IT, formed for the object being sold, to account 99 “Profit and Loss”:
DEBIT 77 CREDIT 99
Written off the amount of IT;
DEBIT 99 CREDIT 09
The amount of SHE has been written off.
Then you need to determine the residual value of the car in accounting and tax accounting and compare them.
Suppose that the "accounting" residual value of the vehicle turned out to be greater than the "tax" one. Calculate the amount of the difference between them, multiply it by 24% and reflect the result in accounting with the following posting:
DEBIT 99 CREDIT 68 sub-account "Calculations for income tax"
A permanent tax liability has been formed.
If the “tax” residual value of the car is more than the “accounting”, then, multiplying the difference by 24%, reflect it in accounting with another entry:
DEBIT 68 sub-account "Calculations for income tax" CREDIT 99
A permanent tax asset has been formed.
5. VAT
When selling a vehicle, you need to charge value added tax (clause 1, article 146 of the Tax Code of the Russian Federation). The procedure for calculating the tax is determined depending on how the object being sold was accounted for when it was accepted on the balance sheet: with value added tax or without value added tax.
Example
In January 2005, Start LLC purchased a passenger car worth 150,000 rubles, including VAT - 22,881 rubles. The amount of VAT paid was reimbursed from the budget.
In February 2006 Start LLC sold the car. Its selling price according to the contract of sale is 118,000 rubles. (including VAT - 18,000 rubles). During the operation of the passenger car, depreciation was charged in the amount of 54,000 rubles.
According to accounting policy LLC "Start" revenue for the purposes of taxation of value added tax is determined "on payment".
When selling a car, the following entries were made in the accounting records of Start LLC:
DEBIT 01 sub-account "Retirement of fixed assets" CREDIT 01
RUB 127,119 - written off the initial cost of the car;
DEBIT 02 CREDIT 01 sub-account "Retirement of fixed assets"
54 000 rub. - written off accrued depreciation;
DEBIT 91-2 CREDIT 01 sub-account "Retirement of fixed assets"
RUB 73,119 (127,119 rubles - 54,000 rubles) - the residual value of the car was written off;
DEBIT 62 CREDIT 91-1
RUB 118,000 - reflected the proceeds from the sale of a car;
DEBIT 91-2 CREDIT 76 sub-account "Calculations for deferred taxes"
18 000 rub. - reflected the amount of VAT;
DEBIT 91-2 CREDIT 99
RUB 26,881 (118,000 rubles - 18,000 rubles - 73,119 rubles) - the financial result from the sale of the fixed asset was written off;
DEBIT 51 CREDIT 62
RUB 118,000 - payment received from the buyer under the contract of sale;
DEBIT 76 sub-account "Calculations for deferred taxes" CREDIT 68 sub-account "Calculations for VAT"
18 000 rub. - reflected the obligation to the budget for VAT.
Primary accounting documents are taken into account if they contain required details specified in Part 2 of Art. 9 of the Federal Law of December 6, 2011 No. 402-FZ "On Accounting" (hereinafter - Law No. 402-FZ). Forms of primary accounting documents are approved by the head economic entity, and are developed by the person who is entrusted with accounting (part 4 of article 9 of Law No. 402-FZ).
Law No. 402-FZ does not provide for mandatory application documents contained in albums of unified forms, but when developing their own primary accounting documents, organizations can also use unified forms approved by the State Statistics Committee of the Russian Federation as a sample. In this case, you can use the rules for paperwork given in GOST R 6.30-2003 (see also the information of the Ministry of Finance of the Russian Federation dated 04.12.2012 No. PZ-10/2012).
Accounting for fixed assets is carried out in accordance with the Accounting Regulations "Accounting for Fixed Assets" PBU 6/01 (hereinafter referred to as PBU 6/01), Methodological Guidelines for Accounting for Fixed Assets, approved. by order of the Ministry of Finance of the Russian Federation of October 13, 2003 No. 91n (hereinafter - Guidelines), and the Chart of Accounts for the financial and economic activities of organizations, approved. Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n (hereinafter referred to as the Chart of Accounts).
The cost of an object of fixed assets (hereinafter referred to as fixed assets), which is retired or is not able to bring economic benefits (income) to the organization in the future, is subject to debiting from accounting (clause 29 PBU 6/01). Disposal of an fixed assets object takes place, in particular, in cases of its sale.
The decision to write off the fixed asset object is made by the commission created for these purposes and is drawn up in the act of writing off the fixed asset object indicating the data characterizing the fixed asset object (date of acceptance of the object for accounting, year of manufacture or construction, time of commissioning, useful life, initial cost and the amount of accrued depreciation, revaluations, repairs, reasons for disposal with their justification, condition of the main parts, parts, assemblies, structural elements) (clauses 77, 78 of the Guidelines). As a basis for developing an act to write off a car, you can take a unified form No. OS-4a, approved. Decree of the State Statistics Committee of the Russian Federation dated January 21, 2003 No. 7.
On the basis of the issued act for write-off, transferred to the accounting service of the organization, in the inventory card (inventory book) (unified forms No. OS-6, No. OS-6a, No. OS-6b can be taken as a basis), a mark is made on the disposal of the OS object. Corresponding entries on the disposal of an fixed asset object are also made in a document opened at its location (clause 80 of the Guidelines). Postings are made in the accounting:
Debit 01, subaccount "Retirement of fixed assets" Credit 01, subaccount "Fixed assets in operation"
Write off the original cost of the car;
Debit 02 Credit 01, sub-account "Retirement of fixed assets"
The amount of accumulated depreciation has been written off.
Norms Russian legislation do not provide for any special rules for the transfer of ownership of cars and do not require state registration of this fact. In general, the date of transfer of ownership of a car sold under a contract of sale will be the date of its transfer to the buyer. The parties have the right to determine in the contract another procedure for the transfer of ownership of the car to the buyer (for example, upon payment for it).
The transfer of an OS object to the ownership of other persons is formalized by an act of acceptance and transfer of the OS object (clause 81 of the Methodological Instructions), on the basis of which a corresponding entry is made in the inventory card of the transferred OS object. The form of the acceptance certificate can be based on the unified form No. OS-1, approved. Decree of the State Statistics Committee of the Russian Federation of January 21, 2003 No. 7, which provides for the mandatory fields "Recipient Organization" and "Delivery Organization". If the OS is transferred to an individual, you need to make the appropriate changes to the specified form.
Income and expenses from the sale of used fixed assets, regardless of the type of activity carried out, are recognized on the basis of paragraph 7 of PBU 9/99 "Income of the organization" and paragraph 11 of PBU 10/99 "Expenses of the organization" as part of other income and expenses and are reflected in the accounting on account 91 "Other income and expenses" in the reporting period to which they relate, i.e. in the period of their sale (clause 31 PBU 6/01):
Debit 62 Credit 91, sub-account "Other income"
The sale price reflects the income from the sale of the car;
Debit 91, subaccount "Other expenses" Credit 68, subaccount "VAT calculations"
Reflected VAT on the implemented fixed asset (from the cost of implementation);
Debit 91, subaccount "Other expenses" Credit 01, subaccount "Disposal of fixed assets"
The residual value of the asset is written off;
Debit 99 "Profit and loss" (Credit 91, sub-account "Balance of other income and expenses") Credit 91, sub-account "Balance of other income and expenses" (99 "Profit and loss")
The financial result (loss or profit) from the sale of the OS object is revealed.
In order to confirm the fact of the transfer of goods to the buyer, the seller has the right to demand from him a receipt (clause 2 of article 408 of the Civil Code of the Russian Federation), the requirements for the content of which are determined by the parties independently. Unless otherwise provided by the contract of sale, the seller is obliged, simultaneously with the transfer of the thing, to transfer to the buyer its accessories, as well as documents related to it (registration certificate, operating instructions, etc.) provided for by law, other legal acts or an agreement (clause 2, article 456 of the Civil Code of the Russian Federation).
The texts of the documents mentioned in the experts' response can be found in the reference legal system GUARANTEE .
"Actual issues of accounting and taxation", 2005, N 6
Almost every organization, no matter what type of activity it is engaged in, needs a vehicle. It can be one passenger car for business trips, or a whole fleet of trucks. Therefore, issues related to the correctness of keeping records of vehicles, as well as their content, are relevant for almost any accountant.
In this article, we will not only tell you how to organize accounting and draw up documents in accordance with applicable law, but also suggest a solution to the most common problems in practice related to registering a car, calculating depreciation, paying for fuel and lubricants, retrofitting it with alarm devices, radio communications .
So, the organization has purchased a car, and the first question that immediately confronts the accountant is: how to correctly reflect the purchase in accounting?
Firstly, in both accounting and tax accounting, a car is recognized as a fixed asset, since its useful life exceeds 12 months. A car costs more than 10,000 rubles, and it is used, as a rule, by an organization in order to generate income, so depreciation must be charged on it. This is required by the accounting rules (clauses 4, 17 PBU 6/01<1>) and tax accounting (clause 1 of article 256 of the Tax Code of the Russian Federation).
<1>Regulation on accounting "Accounting for fixed assets" PBU 6/01, approved. Order of the Ministry of Finance of Russia dated May 18, 2002 N 45n.
Secondly, according to clause 7 of PBU 6/01, in accounting, a car is shown at its original cost. It includes all the actual costs associated with the purchase of the machine. In addition to the principal amount paid to the supplier, this may include, for example, the cost of installing an alarm, intermediary fees, information and consulting services, loan interest, registration fees, government and customs duties.
For your information: in accordance with Decree of the Government of the Russian Federation of August 12, 1994 N 938, an organization must register it with the traffic police of the Ministry of Internal Affairs of Russia within 5 days after buying a car. These costs are also included in the initial cost.
The initial cost of a car in tax accounting is determined somewhat differently, namely: it does not take into account interest on loans and sum differences. Their accountant should attribute to non-operating expenses.
The organization can reimburse the value added tax on the purchased car from the budget after accepting it for accounting as a fixed asset, subject to payment and availability of an invoice (clause 1, article 172 of the Tax Code of the Russian Federation). The document confirming the fact of putting the car into operation is the act of acceptance and transfer of fixed assets in the form N OS-1<2>.
<2>Decree of the State Statistics Committee of Russia dated January 21, 2003 N 7 "On approval of unified forms of primary accounting documentation accounting for fixed assets.
Please note: in practice, a situation often arises when a car is registered, an invoice is received from the seller, but the organization pays for the purchase in installments. Is it possible in this case to partially refund VAT from the budget in accordance with the amounts paid? Representatives of the tax authorities, referring to paragraph 9 new edition Rules for keeping registers of received and issued invoices, books of purchases and books of sales when calculating VAT<3>, in force since 03/10/2004, unequivocally answer: "It is impossible." This paragraph says that when acquiring fixed assets, "the registration of the invoice in the purchase book is carried out in full after acceptance" of them for accounting. However, Decree of the Government of the Russian Federation N 914 defines only the rules for registering invoices in the purchase book.<3>Decree of the Government of the Russian Federation of 02.12.2000 N 914 "On approval of the Rules for maintaining registers of received and issued invoices, books of purchases and books of sales when calculating value added tax" as amended, entered into force on 10.03.2004 by Decree of the Government of the Russian Federation of 02/16/2004 No. 84.
The procedure for offsetting VAT is established in the Tax Code of the Russian Federation. Article 172 of the Tax Code of the Russian Federation states that VAT deductions "are made in full after registration" of fixed assets. Nothing specific about the need for full payment to the seller is not said. Therefore, the opinion of the tax authorities can be argued in court. An example of a positive decision is the Decree of the Federal Antimonopoly Service of the East Siberian District dated April 26, 2004 N A-33-10605/03-S3-F02-1329/04-S1. The court pointed out that after receiving a partial payment, the seller must immediately accrue VAT from this amount to the budget, and therefore, the buyer has the full right to deduct the tax.
Separately, it is worth considering the issue of insurance costs. civil liability. Although they are mandatory, and insure the car owners, in accordance with paragraph 2 of article 4 of Law N 40-FZ<4>, should even before registering the car with the traffic police, it is not advisable to include them in the initial cost. Indeed, in this case, they will have to be written off to cost through depreciation during the useful life of the car. The treaty compulsory insurance civil liability by virtue of Article 10 of the Law N 40-FZ is for one year. Because the regulations(TC RF, PBU 6/01) do not specifically name insurance costs among those necessary for inclusion in the initial cost, it is more profitable for an accountant to reflect them in accounting as part of deferred expenses (clause 65 of the Regulations on Accounting and financial statements in Russia<5>) on account 97.
<4>Federal Law No. 40-FZ of 25.04.2002 "On Compulsory Insurance of Civil Liability of Vehicle Owners" entered into force on 01.07.2003 Federal Law No. 77-FZ of 23.06.2003.
<5>Regulation on accounting and financial reporting in Russian Federation, approved Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n.
In tax accounting, insurance expenses are included in other expenses within the limits of insurance rates approved in accordance with the legislation of the Russian Federation and the requirements of international conventions (clause 2, article 263 of the Tax Code of the Russian Federation), and reduce the taxable base. In this case, the insurance premium in both accounting and tax accounting will be evenly written off as expenses throughout the year.
Example 1. On January 18, 2005, Torgservice LLC bought a Gazelle car at a price of 177,000 rubles, including 18% VAT - 27,000 rubles. A compulsory civil liability insurance contract (OSAGO) was concluded for a period of one year - from January 18, 2005 to January 17, 2006. The cost of insurance amounted to 4030 rubles. The cost of registering with the traffic police cost 2,300 rubles. (money was given to the employee under the report). An alarm system was immediately installed on the car for 10,325 rubles, including VAT - 1,575 rubles. In the same month, the car was put into operation.
Since the insurance contract was concluded on January 18, 2005, part of the insurance premium must be charged to expenses already this month. The calculation is done like this:
4030 rub. / 365 days x 14 days = 154 rubles. 58 kop.
In January, the following entries were made in the accounting of the company:
| Contents of operation | Debit | Credit | Amount, rub. |
| The cost of the purchased car (177,000 - 27,000) | 08 | 60 | 150 000 |
| VAT included | 19 | 60 | 27 000 |
| Money given to an employee registration with the traffic police | 71 | 50 | 2 300 |
| Accounted for the cost of registering with the traffic police | 08 | 71 | 2 300 |
| The cost of signaling is taken into account (10 325 - 1575) | 08 | 60 | 8 750 |
| Accounted for VAT from the alarm | 19 | 60 | 1 575 |
| The car was taken into account according to the original cost in property, plant and equipment (150 000 + 2300 + 8750) | 01 | 08 | 161 050 |
| The car has been paid for and alarms (177,000 + 10,325) | 60 | 51 | 187 325 |
| VAT submitted for offset from the budget (27 000 + 1575) | 68 | 19 | 28 575 |
| CMTPL insurance premium transferred | 76 | 51 | 4 030 |
| Reflected insurance costs in composition of deferred expenses | 97 | 76 | 4 030 |
| Written off as expenses part of the insurance contribution | 20 | 97 | 154,58 |
After registering a car with the traffic police of Russia, the organization is recognized as a transport tax payer (Article 358 of the Tax Code of the Russian Federation). The tax amount is calculated according to the data technical passport and certificates of state registration based on the engine power of the car.
The transport tax is regional. Therefore, the tax rates, the procedure and terms for its payment are established by the subjects of the Russian Federation themselves (Article 356 of the Tax Code of the Russian Federation). At the same time, the Tax Code of the Russian Federation clearly defines the following conditions: the rates adopted by the regional authorities cannot be more than five times less or more bets, established by Article 361 of the Tax Code of the Russian Federation, and the tax must be paid at the place of registration of the car in the traffic police. From the point of view of cost optimization, these conditions should be of interest to organizations that have branches or divisions in different regions. It is more profitable for them to register a car and pay tax where the rates are lower.
It is important to remember that in the case of disposal, that is, the physical liquidation of the car, it is not necessary to charge tax (Letter of the Federal Tax Service of Russia dated January 24, 2005 N MM-6-21 / [email protected]"About the transport tax"). As a basis for making such a decision, it is necessary to obtain documents confirming the date and the fact of disposal from the organization providing such services.
Note: after graduation tax period the organization must, within the period established by the law of the constituent entity of the Russian Federation, submit to the tax authority at the location of the car a declaration on transport tax, approved by the Order of the Ministry of Taxation of Russia dated December 29, 2003 N BG-3-21 / 724. Note that, according to the explanations of the Ministry of Finance of Russia, given in Letter No. 03-06-04-02/03 dated January 27, 2005, existing form and the procedure for filling out the declaration remain relevant until the recognition of this Order as invalid or the adoption of the appropriate normative act Government of the Russian Federation.
The vehicle has been put into service. Starting from the 1st day of the month following the month when the car was put into operation, the organization, in accordance with Article 259 of the Tax Code of the Russian Federation, is obliged to calculate depreciation on it on a monthly basis. The amount of depreciation will depend on the useful life of the vehicle. Accounting rules allow the organization to determine this period independently, while for tax purposes it is necessary to be guided by the Classification of fixed assets<6>.
<6>Decree of the Government of the Russian Federation N 1 of 01.01.2002 "On the Classification of Fixed Assets Included in Depreciation Groups".
For your information: based on this Classification, cars, depending on the class and carrying capacity, may belong to the third, fourth, fifth and sixth depreciation groups. Therefore, their useful life can be respectively from 3 years and 1 month to 5 years inclusive, from 5 years and 1 month to 7 years inclusive, from 7 years and 1 month to 10 years inclusive, and from 10 years and 1 month to 15 years inclusive.
If you have purchased a used car, then its useful life can be reduced by the number of months during which this car was used by the previous owner. This procedure is provided for in clause 12 of article 259 of the Tax Code of the Russian Federation. But it is necessary to confirm this documentarily, for example, to have a certificate or a copy of the act on the write-off of fixed assets in the form N OS-4a from the previous owner. If in fact the car was previously used for longer than determined by the Classification of fixed assets, then the new owner has the right to independently determine its useful life.
Regulatory documents establish four methods for calculating depreciation in accounting (clause 19 of PBU 6/01) and two in tax accounting (clauses 4, 5 of article 259 of the Tax Code of the Russian Federation). Among them, only the linear method allows you to equally calculate depreciation in both accounting and tax accounting. Therefore, in order to avoid discrepancies in tax and accounting registers, we recommend choosing this method and setting a single vehicle life according to the Classification of Fixed Assets. And do not forget to register the chosen depreciation method in the order on the accounting policy of the organization for accounting and taxation purposes.
Example 2. Let's use the data from the previous example. The organization has set the useful life of the Gazelle at 5 years, that is, 60 months. For depreciation, a straight-line method was chosen for both accounting and tax accounting.
The monthly depreciation will be:
RUB 161,050 / 60 months = 2684 rubles. 17 kop.
In addition, the monthly deductible part of the cost of insurance will be:
4030 rub. / 12 months = 335 rubles. 83 kop.
In February, the following entries will be made in the accounting:
Please note: for expensive vehicles (cars and passenger minibuses worth more than 300 thousand rubles and 400 thousand rubles, respectively), tax accounting rules (clause 9 of article 259 of the Tax Code of the Russian Federation) require the application of the basic depreciation rate with a special reduction factor of 0 ,5. You can't do this in accounting. Explanations on this matter are given in the Letter of the Ministry of Finance of Russia of December 18, 2003 N 04-02-05 / 2/81.
Currently, many companies purchase cars on lease (under a financial lease agreement). It also has its own characteristics. Article 31 of the Federal Law of October 29, 1998 N 164-FZ "On Financial Lease (Leasing)" gives the right, by mutual agreement of the parties, to apply accelerated depreciation of the leased asset. The possibility of applying an acceleration factor of not more than 3 in tax accounting is clearly spelled out in clause 7 of article 259 of the Tax Code of the Russian Federation.
However, this right is not automatically transferred to accounting. The fact is that for accounting purposes, the acceleration factor can only be used when depreciation is calculated using the reducing balance method, the linear method does not allow this. In this situation, the periods for writing off the cost of the car to expenses in accounting and tax accounting will be different. You can combine them by setting different useful lives and choosing the optimal value of the acceleration factor in tax accounting. After all, the law does not prohibit, for example, in accounting, using the right to independently determine the useful life, to set it for a car equal to 5 years, and in tax accounting according to the Classification of fixed assets - 7.5 years and apply a coefficient of 1.5. Thus, with the straight-line method of depreciation, the cost of the car will be charged to expenses in both accounting for 5 years.
In accordance with paragraph 7 of PBU 10/99 "Expenses of the organization"<7>the costs of maintaining and operating vehicles, as well as maintaining them in good condition in accounting form expenses for ordinary activities. In tax accounting, by virtue of subclause 11, clause 1, article 264 of the Tax Code of the Russian Federation, they are related to expenses that reduce tax base for income tax, and are included in other expenses related to production and sales (clause 2, clause 1, article 253 of the Tax Code of the Russian Federation). Moreover, it is important to note that for tax purposes, these expenses are recognized only when obligatory observance two conditions: documentary evidence and economic justification of the costs incurred.
<7>Regulation on accounting "Expenses of the organization" PBU 10/99, approved. Order of the Ministry of Finance of Russia dated 06.05.1999 N 33n.
Consider the main cost items.
The cost of gasoline and other fuels and lubricants in the costs is very significant. Therefore, their correct accounting is important and necessary. The organization can buy gasoline at gas stations both for cash and non-cash payments. In the first case, the driver brings only a cash register check to the accounting department (clause 7, article 168 of the Tax Code of the Russian Federation), and the accountant includes the entire amount of the check in expenses.
Please note: if VAT is separately indicated on the check, then it cannot be accepted for offset. VAT offset is not possible without an invoice. In addition, the amount of VAT in this case cannot be taken into account in expenses when calculating income tax. The VAT allocated in the check must be taken into account on account 19, then written off at the expense of "net" profit, and the VAT amount should not be included in the purchase book. This is the position of the tax authorities, formulated in the Letter dated 10.10.2003 N 03-1-08 / 296311-AL268 "On the procedure for issuing invoices and tax deductions on value added tax in connection with the adoption of the Federal Law of May 22, 2003 N 54-FZ. cashier's check.
However, arbitration practice shows that it is possible to argue with the tax authorities and win the case in court. For example, in the Decree of 17.06.2003 N A48-306 / 03-19 FAS Central District pointed out that Article 172 of the Tax Code of the Russian Federation allows VAT to be deducted not only on the basis of invoices, but also on the basis of "other documents".
The court decisions emphasize that the costs of purchasing gasoline at gas stations are of an industrial nature - they are confirmed by cash receipts, so the taxpayer reasonably reimburses VAT included in the cost of fuel and lubricants. See, for example, the Decrees of the Federal Antimonopoly Service of the Urals District dated July 10, 2003 N F09-1990 / 03AK and dated July 8, 2003 N F09-1961 / 03AK. These cases were won by the taxpayers, although the VAT was not allocated at all on cash receipts.
Cashless payment is undoubtedly more profitable for the company. First, discounts offered by suppliers under such calculation options reduce the cost of fuel. Secondly, they issue an invoice, so the "input" VAT can be refunded without problems. The company buys coupons or fuel cards for petroleum products from a gas station and issues them to drivers. According to them, they refuel cars, each time receiving a check at the gas station, which they then submit to the accounting department.
Benefits of settlements fuel cards consists in the fact that at the end of the month the supplier submits an act and a detailed report on when, how much and what kind of fuel was purchased and released. Based on this report, fuel is credited and written off in accounting and tax accounting. An advance report required for writing off fuel and lubricants when paying for coupons is not required. Gas station cash receipts are needed only for control.
We examined what documents confirm the expenses for fuel and lubricants recognized for tax purposes. Now let's talk about business case these costs. For this, organizations most often use waybills.
For your information: forms of waybills for different categories of vehicles are included in the album of unified forms approved by the Decree of the State Statistics Committee of Russia dated November 28, 1997 N 78 "On approval of unified forms of primary accounting documentation for accounting construction machines and mechanisms, works in motor transport".
It should be noted that if the organization provides transport services, then the waybill simultaneously serves as an act of acceptance of works (services).
A few words about the norms for fuel and lubricants. Chapter 25 of the Tax Code of the Russian Federation does not give any instructions at all on the rationing of such expenses. This means that all funds actually spent on fuel and lubricants can be taken into account as expenses when calculating income tax. Previously, the organization was obliged to take as a basis the Norms approved by the Ministry of Transport of Russia on April 29, 1997 N Р3112194-0366-97 to verify the legality of fuel write-offs. Now these Rules are in a new edition<8>are recommendatory.
<8>Consumption rates of fuel and lubricants in road transport, approved. Ministry of Transport of Russia 04/29/2003 N Р3112194-0366-03. Their validity period is until 01.01.2008.
The Organization may well develop its own norms for the consumption of fuels and lubricants, based on specific specifications car, time of year, prevailing statistics. They must be approved by the order of the head. The developed standards may be higher than those recommended by the Ministry of Transport. For tax authorities, this cannot serve as a basis for not accepting them for profit tax purposes. After all, the only requirement of Article 252 of the Tax Code of the Russian Federation is that all expenses of the organization be economically justified and documented.
They are included in the costs in full - their economic necessity is beyond doubt. As practice shows, these expenses are most often paid for in cash. Therefore, as in the case of the purchase of fuel and lubricants, the accountant needs to carefully monitor the availability of all required documents- correctly executed cash receipts and invoices confirming these expenses. Then the tax inspector will not have controversial issues.
Please note: in some cases, for example, when parking a car, a strict reporting form (receipt) may be issued replacing the KKM check, the form of which is approved by the Letter of the Ministry of Finance of Russia dated February 24, 1994 N 16-38.
A car, like any equipment, can break down, so you cannot do without the cost of repairs during its operation. Repairs can be carried out as third parties, as well as on their own. In addition to the cost of spare parts and consumables used for repairs, they include labor costs for workers involved in repairs, as well as other costs associated with its implementation.
The Tax Code of the Russian Federation allows such expenses to be taken into account immediately and in full. However, this is not always convenient for the organization. Repair costs are so high that their one-time inclusion in the cost significantly reduces the final financial result of the work - profit. Therefore, in order to ensure a more even inclusion of repair costs in the cost of clause 1 of Article 260 of the Tax Code of the Russian Federation, it grants the organization the right to create a reserve for the upcoming repair of fixed assets. The procedure for its formation is established by Article 324 of the Tax Code of the Russian Federation. In accounting, these funds are recorded on account 96 "Reserves for future expenses." Deductions to the reserve fund are included in the cost in equal shares throughout the year.
The actual cost of repairing a car with the created reserve fund are not included in current period expenses. They are written off from the funds of this reserve. Only at the end of the year, the excess of actually incurred expenses over the reserve created during the year is included in other expenses.
In the opposite situation, the balance of the reserve for tax purposes at the end of the year is included in the income of the taxpayer. At the same time, it must be remembered that in accounting it is unnecessary reserved amounts are reversed (clause 69 of the Guidelines for the accounting of fixed assets<9>), and they are not included in non-operating income.
<9>Guidelines for accounting of fixed assets, approved. Order of the Ministry of Finance of Russia dated October 13, 2003 N 91n.
Example 3. Strela LLC, based on the calculations made, in accordance with Article 324 of the Tax Code of the Russian Federation, decided in 2004 to form a reserve for future expenses for the repair of fixed assets in the amount of 132,000 rubles. For 11 months of the year, due to this reserve, repair work for 115,000 rubles. (without VAT). In December, the engine of the VAZ-21099 car was repaired - 10,561 rubles were paid for it, including VAT - 1,611 rubles.
In December, the following entries should be made in accounting:
In tax accounting, the balance of the reserve will be written off to the organization's income on the last date of the tax period in the credit of account 91-1.
Considering the issue of car repair, it is necessary to take into account one more nuance. Often an accountant has a question: how to distinguish repair from modernization? It is important to remember here that the current repair only allows you to keep the car in good condition, and as a result of the modernization, the originally adopted standard indicators of the car’s operation are improved (increased) (clauses 26, 27 PBU 6/01), for example, useful life, power, application quality, etc. These costs are also accounted for in different ways. Unlike current repairs, the cost of modernization both in accounting and in tax accounting increases the initial cost of the car. They cannot be included in the cost. Therefore, acts for repair work must be drawn up in such a way that the type of repair is interpreted in them unambiguously, then the tax authorities will not have claims.
Please note: often an organization already during operation acquires an alarm system, audio equipment, mobile radio communications, etc. for a car. The accountant needs to remember that such equipment is accounted for as an independent fixed asset. After all, as mentioned earlier, the Tax Code of the Russian Federation allows you to change the initial cost of the car only in the case of a qualitative improvement in its technical characteristics (clause 2, article 257 of the Tax Code of the Russian Federation). Installing these devices on the machine does not lead to such a result.
In addition, after installation, the equipment does not become an integral part of the car. After some time, it may well be used on another machine. The service life of such devices exceeds 12 months, therefore, they are subject to general rules accounting for fixed assets. If they cost up to 10,000 rubles, then the expenses incurred are written off immediately in the period of their acquisition (clause 3, clause 1, article 254 of the Tax Code of the Russian Federation). If the cost of additional devices is higher than this amount, then they must be depreciated.
Letter N 04-3-01/665 of October 27, 2004 from the Ministry of Taxation of Russia clarified the specifics when purchasing vehicles individual entrepreneur. It says that an entrepreneur has the right to consider his car as a fixed asset and charge depreciation on it only if he has a certificate of state registration and a license for transportation. If there is no such license, then in accordance with Article 268 of the Tax Code of the Russian Federation, he, using a car in any other field of activity, for example, wholesale trade, can reduce his income only by the amount of expenses for transporting goods sold. In other words, only fuel costs can be included in the costs. At the same time, they must be confirmed by waybills issued in accordance with the Order of the Ministry of Transport of Russia dated June 30, 2000 N 68 "On the introduction of travel documentation for individual entrepreneurs engaged in transportation activities in road transport" and KKM checks. You also need to remember that when writing off fuel and lubricants, Norms N R3112194-0366-03 approved by the Ministry of Transport are used.
L.V. Karpovich
Journal Expert
"Current Issues
accounting
and taxation"
How can an accountant arrange a car purchase? What is the difference between buying a new car and buying a used one? How to determine the initial cost and what taxes will have to be paid? - read the article.
Both new and used cars are purchased under a sales contract. If an organization buys a vehicle from a legal entity, then it is necessary to issue an invoice and invoice. In addition, you need to issue an act of acceptance and transfer. You can use the form number OS-1 or free. Who will draw up the act (seller or buyer) depends on whether the car is new or not.
The seller issues invoices for new cars, but does not draw up an act in the form of OS-1, so you will need to fill it out yourself.
If the company purchased a used car from another organization, then the seller must draw up an act, including not only accounting data, but also the information necessary to calculate depreciation in tax accounting: depreciation group, useful life and actual life.
Instead of a separate act, the seller has the right to issue a UPD. In this case, you need to ask to additionally indicate the depreciation group, useful life, as well as the actual period of operation in the universal document. Without them, you will have to set the useful life, as for new cars, and this is unprofitable.
Next, you need to open the inventory card in the form No. OS-6. Samples of forms OS-1 and OS-6 can be found in the Decree of the State Statistics Committee of the Russian Federation of 01/21/2003 No. 7.
Legal entities and individual entrepreneurs trading in vehicles in the manner prescribed by the legislation of the Russian Federation do not register vehicles intended for sale.
The purchased vehicle is booked at historical cost, which includes all actual costs associated with the purchase: the amount paid to the supplier; intermediary fees; payment for information and consulting services; other expenses associated with the acquisition of a vehicle (clause 8 PBU 6/01).
The cost of acquiring fixed assets is reflected in the debit of account 08 "Investments in non-current assets", sub-account 08-4 "Acquisition of fixed assets", in correspondence with the credit of account 60 "Settlements with suppliers and contractors".
The generated initial cost of the object is debited from account 08, sub-account 08-4, to the debit of account 01 "Fixed assets" (Instructions for the application of the Chart of Accounts for the financial and economic activities of organizations, approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n).
It is better to include the state duty for registering a car with the traffic police in the initial cost of the car, both in tax and accounting records. Such clarifications are in the letter of the Ministry of Finance of Russia dated September 29, 2009 No. 03-05-05-04 / 61. If the fee is written off as a lump sum as other expenses, then the tax authority may accuse the company of understating income tax. Since, by including the fee in the initial cost of the car, the company would write off this expense longer, through depreciation.
If the car was taken on credit, then the interest on the loan does not need to be included in the initial cost. They can be expensed separately, like interest on any other debt.
The input VAT presented by the seller is also not included in the initial cost of the car. If an organization deducts VAT before registering a car with the traffic police, then there is a risk that tax authorities refuse to withdraw. Arbitrage practice on this issue, it has developed in favor of taxpayers, but in order to avoid a dispute with regulatory authorities, it is advisable to accept VAT for deduction after registering a car with the traffic police.
Depreciation on the purchased vehicle begins on the 1st day of the month following the month of its acceptance for accounting (clause 21 PBU 6/01). In tax accounting - from the 1st day of the month following the month the machine was put into operation (clause 4, article 259 of the Tax Code of the Russian Federation). The calculation of the annual amount of depreciation charges is made on a straight-line basis based on the initial cost of the objects and the depreciation rate determined on the basis of their useful life.
Established useful life for cars with an engine capacity of over 3.5 liters and the highest class is from 7 to 10 years inclusive (codes 15 3410130 - 15 3410141, for other cars - from 3 to 5 years inclusive (code 15 3410010).
Useful life for trucks
Advice: Select minimum term use, so as not to stretch the depreciation of the machine, but, on the contrary, write off the costs of buying it faster
Then the period of use can be set independently. It can be determined by a technician based on the condition of the vehicle. Should not be installed short term to write off the cost of the car faster. If the company will operate the car for several years, then during the tax audit, the depreciation calculation is recognized as incorrect, and the tax is understated.
Example
According to the OKOF, the useful life of a car is 5 years. The initial cost of a passenger car is 500,650 rubles. The annual depreciation rate is 20% (100% / 5 years). The annual depreciation amount is 100,130 rubles. (500,650 rubles x 20%), respectively, monthly - 8344.16 rubles. (100,130 rubles / 12 months).
The following entries are made in accounting:
If an organization purchased a car that was in operation, then in tax accounting in accordance with paragraph 12 of Art. 259 of the Tax Code of the Russian Federation, the useful life is determined as the difference between the standard life of the object and the life of its actual operation. In accounting, you can also use this method to determine the useful life of a car. In other words, an entity may take into account the useful life of the property during which it belonged to the previous owner.
When calculating income tax, the transfer of expenses for the purchase of a car is possible through depreciation using a linear or non-linear method (Article 259 of the Tax Code of the Russian Federation). When making a choice, the accountant must determine what is more important: to reduce the tax base for income or to simplify his work.
Compulsory insurance contract is usually concluded for one year and then extended. Since insurance costs relate to several periods, they are reflected in accounting on account 97 “Deferred expenses” and they are written off evenly during the term of the contract.
For the purposes of taxation, expenses for OSAGO of vehicle owners are included in other expenses within the limits of approved tariffs (clause 2, article 263 of the Tax Code of the Russian Federation).
For organizations that use the accrual method, the procedure for writing off expenses is specified in clause 6 of Art. 272 of the Tax Code of the Russian Federation. If the contract is concluded for a period equal to or less than the reporting period, the costs are recognized in the reporting period in which they were paid. insurance premiums. When the terms of the insurance contract provide for the payment of the insurance premium in a single payment for a period of more than one reporting period, it is recognized as an expense evenly over the term of the contract.
When using the cash method, insurance premiums can be excluded from taxable income on the day they are transferred to the insurer (clause 3, article 273 of the Tax Code of the Russian Federation).
For the transport tax, advance payments must be transferred during the year, if they are established in the regional law.
If a company purchased and registered a car with the traffic police in the third quarter, then it may be necessary to transfer an advance. It is calculated based on the engine power according to the vehicle passport. In addition, it is necessary to take into account a coefficient equal to the number of full months during which vehicles are registered to the company, divided by the number of months in the reporting period (clause 3, article 362 of the Tax Code of the Russian Federation). In this case, the month of registration of vehicles is considered a full month.
At the end of the year, the tax must be paid to the inspection minus advance payments. When calculating income tax, take into account advance payments and the amount of transport tax as part of other expenses (subclause 1, clause 1, article 264 of the Tax Code of the Russian Federation).
Advance payments are calculated without taking into account multiplying factors for expensive cars (letter of the Ministry of Finance of Russia dated 11.04.2014 No. 03-05-04-01 / 16508). These ratios are applied only at the end of the year. Reporting on transport tax is submitted no later than February 1 (clause 3 of article 363.1 of the Tax Code of the Russian Federation). Quarterly tax calculations are not required.
If the transport is registered to a separate subdivision, the tax must be transferred at the location of this subdivision (clause 5, article 83 of the Tax Code of the Russian Federation).
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