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Accounting for activities subject to a single tax on imputed income

By decision of the regional authority, certain types of activities of organizations can be transferred to the taxation system in the form of a single tax on imputed income (UTII).

If the UTII system is used for all activities, then this will not create any special problems for accounting for the economic activities of the organization. Chapter 26.3 of the Tax Code does not require keeping records of income and expenses in the case of using the UTII system, since the amount of UTII accrued is not related to the amount of income received, but depends on natural indicators agreed with local authorities. At the same time, the organization retains the obligation to maintain accounting records.

If an organization is engaged in several types of activities, it may turn out that some of the activities are transferred to the taxation system in the form of UTII, while for the rest the general taxation system or the simplified taxation system (STS) is retained. In this situation, for other types of activities tax accounting (for income tax) or tax accounting under the simplified tax system must be maintained, and expenses and income for types of activities transferred to the UTII tax system should not be reflected in this tax accounting.

To solve this problem, the configuration organizes separate accounting of expenses and income by types of activities subject to UTII.

The indication of using the UTII taxation system must be specified in the organization’s tax policy settings. There you should also indicate the accounting accounts that will be used to record income and income by types of activities subject to UTII.

It is easy to establish whether income belongs to a particular type of activity, but it is not always possible to establish a similar correspondence for expenses. Expenses that cannot be attributed to a specific type of activity at the time of their occurrence are distributed later in proportion to the share of the corresponding income in the total volume of all income. Such expenses accumulate in accounting accounts, marked as distributed automatically between types of activities subject to and not subject to UTII.

In addition, a fixed share of certain types of expenses can be clearly attributed to activities subject to UTII - for example, the costs of paying a director, an accountant and some other employees. For such employees, you should indicate the share of the salary that relates to activities subject to UTII.

The specified share of accruals on employee salaries will be excluded from the costs of activities that are not subject to UTII and are taken into account in tax accounting (income tax) or in tax accounting under the simplified tax system.

About the author: Rogov Sergey – certified 1C specialist in the field of programming, management and operational accounting. Specialist in the field of accounting and accounting in accordance with IFRS, according to the methodology of the Production Management subsystem in application solutions on the 1C:Enterprise 8 platform. Manager of a number of large automation projects for Russian and transnational corporations.

In conditions of high competition and limited financing, businesses are forced to improve the efficiency of existing markets and develop new business areas. Moreover, if in one region all types of company activities from the point of view of taxation belonged to the general regime, then during expansion certain areas may be subject to a single tax on imputed income (UTII), which, in accordance with the Tax Code of the Russian Federation, obliges taxpayers to keep separate records of VAT and tax at a profit.

In this situation, the enterprise accountant is faced with the task of organizing complex accounting, which can only be solved by a modern tool package, such as “1C: Enterprise Accounting 8”. This software package allows you to implement the most difficult aspects of separate accounting:

• Accounting for advance payments in retail trade.
• Inclusion of VAT in the cost of goods when transferred at retail
• Separate VAT accounting for organizations with separate divisions.
• Separate accounting of VAT on transactions with inventory, fixed assets and RBP.
• Determination of the financial result for each type of activity and calculation of income tax.

Let's consider an example of implementing separate VAT accounting in a standard configuration of a 1C company, "1C: Enterprise Accounting 8", for an organization with a separate division allocated to an independent balance sheet. The algorithm for working with the program in this situation can be described as follows:

1. Fill in the parameters for using UTII in the accounting policy settings. Specify income and expense accounts for transactions subject to UTII.

Figure 1.

Fig 2.

2. Create a list of income items for the general taxation regime and UTII. The company’s revenue analytics is filled out in the “Nomenclature Groups” directory. For the program to work correctly, you cannot use the same income items for the general regime and UTII.

Figure 3.

Analytics of income not related to the main activity of the enterprise is filled out in the directory “Other income and expenses”, while the sign of attributing income to the general regime or UTII is determined in the specialized detail “Attribution of expenses to activities subject to UTII”. In a typical configuration, editing the elements of this directory is implemented in the form of a list; for clarity and convenience, in our example this mode has been changed.

Figure 4.

3. Classify the enterprise’s expenses by type of activity, divide them between the general regime and UTII. Highlight those expenses that should be distributed based on the results of the reporting period. To do this, you need to fill out the “Cost Items” directory, indicating for each element the mode of assignment to activities subject to UTII.

Fig 5.

Once the necessary settings have been completed, you can begin registering business transactions using standard configuration documents. Consider the following set of business transactions for the parent organization:

Account correspondence		Amount, rubles	Document "1C: Accounting 8"
Debit	Credit
			Receipt of goods and services from 01/11/2008 (Purchase/Commission). Certificate from the supplier for cleaning industrial premises in the amount of 20,000 rubles VAT incl. 3050.85
			Receipt of goods and services from 01/11/2008 (Purchase/Commission). VAT allocated.
			Receipt of goods and services from 01/15/2008 (Purchase/Commission). Certificate from the supplier for cleaning office premises in the amount of 15,000 rubles VAT incl. 2288.14
			Receipt of goods and services from 01/15/2008 (Purchase/Commission). VAT allocated.
			Receipt of goods and services from 01/18/2008 (Purchase/Commission). TORG12 from the supplier for office materials in the amount of 5,000 rubles VAT incl. 762.71 (100 pieces for 50 rubles)
			Receipt of goods and services from 01/18/2008 (Purchase/Commission). VAT allocated.
			Receipt of goods and services from 01/23/2008 (Purchase/Commission). TORG12 from the supplier for office furniture in the amount of 50,000 rubles VAT incl. 7627.12
			Receipt of goods and services from 01/23/2008 (Purchase/Commission). Certificate of transfer to the “1C: Accounting” program in the amount of 9,000 rubles VAT incl. 1372.88
			Receipt of goods and services from 01/23/2008 (Purchase/Commission). VAT allocated.
			Sales of goods and services from 01/31/2008 (Sale/commission). Sales revenue from the main activity.
			VAT on sales.
			Sales of goods and services from January 31, 2008 (Sale/commission) Revenue from sales by type of activity subject to UTII
			Request invoice dated 01/30/08. Partial write-off of office materials for administrative expenses (20 pieces).
			Regulatory operations on VAT and Income Tax for the 1st quarter.
			Request invoice dated 04/30/08. Partial write-off of office materials for administrative expenses (80 items).
			Regulatory operations on VAT and Income Tax for the 2nd quarter.

For the first two acts of work performed, it is important to choose the right cost analytics, namely the cost item for accounts 20 and 26. In the first case, we are dealing with expenses that relate only to the main activity of the company, therefore the attribute “Attribution of expenses to activities subject to UTII” for the corresponding cost item should be set to the value “Not UTII”, as shown in Figure 4. In the second case, expenses should be distributed, because administrative premises are used to generate revenue both for the main line of business and for income that is subject to UTII, therefore the attribute “Attribution of expenses to activities subject to UTII” for the corresponding cost item must be set to the value “Expenses are distributed.”

An important aspect for the operation of a standard configuration is the assumption that, in the general case, at the time of receipt of inventories, it is not known how the received inventories will be used, and the distribution of VAT on such operations is possible only after writing off the inventories as expenses. Inventory is written off as expenses using the document “Demand invoice”. When filling out the document, it is important to choose the right cost account analytics, in our case it is account 26, and indicate an article with the form “Attribution of expenses to activities subject to UTII” - “Expenses are distributed.” In our example, some of the materials were written off in the same reporting period when they were received, and some in the next one. At the same time, all VAT on unwritten materials was accepted for deduction and in the next reporting period, the part of the VAT attributable to UTII should be restored. The sequence of standard configuration documents in the first quarter will look like this:

1. Receipt of goods and services for 100 units of materials.
2. Requirement: invoice for 20 units of materials.
3. Generating purchase ledger entries, the “VAT deduction on purchased assets” tab.

The sequence of documents in the second quarter will look like this:

1. Requirement: invoice for 80 units of materials.
2. VAT distribution of indirect expenses.
3. Generating sales book entries, the “VAT restored” tab.

As for the separate accounting of VAT for transactions with fixed assets and deferred expenses, the situation here is somewhat more complicated, since the user needs to independently enter corrective VAT entries using the documents “Operation (accounting and)” and “Adjustment of register entries.” Let's look at how you can divide VAT on a transaction with a fixed asset from our example. First, using the document “Distribution of VAT on indirect costs” you need to calculate the distribution coefficient, in our example the coefficient is 1/6 = 0.1666666667 (17%). It is important to note here that the coefficient is not rounded before distribution, therefore even a minor adjustment of the data, for example, a change in revenue in the UTII portion by ruble will lead to a change in the distribution amounts when filling out the document again, although the distribution coefficient, expressed as a percentage, has not changed.

Figure 6.

Secondly, it is necessary to reflect the inclusion of VAT in the initial cost of the asset in the accounting and tax accounts. To do this, you need to enter the document “Operation (accounting and tax accounting)” and fill it out accordingly; for our example, the completed document is shown in Figure 7. It is important to note that the date of the document “Operation (accounting and tax accounting)” must precede the date of acceptance to accounting for fixed assets.

Figure 7.

Next, it is necessary to adjust the data in the VAT accounting registers, in particular in the “VAT presented” and “VAT included in the price” registers. This can be done using the document “Adjusting register entries”. In setting up the composition of the registers, you need to mark the above-mentioned VAT registers, Figure 8. Then go to the “Accumulation registers” tab and fill in the VAT data as follows:

1. For the “VAT presented” register.

1. Type of movement – ​​“Consumption”.
2. Invoice – Document “Receipt of goods and services”, which corresponds to the invoice for the fixed asset.
3. Type of value – “OS”.
4. The VAT rate is “18%”, corresponds to the VAT rate from the document “Receipt of goods and services”.
5. VAT account – “19.01”, corresponds to the VAT account from the document “Receipt of goods and services”.
6. Supplier – Counterparty.
7. Amount excluding VAT – amount excluding VAT, which corresponds to the amount of VAT included in the price, (100 / 18 * amount of VAT).
8. VAT amount – the amount of VAT that needs to be included in the price.
9. Event – ​​“VAT included in price.”

Figure 8.

2. For the “VAT included in price” register, the fields are filled in similarly. With the exception of the “Motion Type” and “Event” fields, these fields are not present in the table.

The result of working with VAT can be checked in the “Balances and Turnovers” reports, in the “Other” submenu of the “Reports” menu, by selecting the “VAT presented” accounting section and making selections by organization and type of value (VA):

The “Final balance” column shows the amount of VAT that will ultimately be included in the purchase ledger after the fixed asset is accepted for accounting.

In order to take into account the branch data when creating a book of purchases and sales and at the same time not “spoil” the accounting data for the parent organization, you can use specialized manual accounting documents: “Reflection of receipt of goods and services for VAT” for “input VAT” and “Reflection of sales goods and services for VAT" for sales transactions.

Data on advances that need to be accrued and that need to be offset can be entered into the system using the document “Adjustment of register entries” by selecting two VAT registers in the setup of accumulation registers: “VAT accrued” and “VAT on advances”. On the “VAT accrued” tab, you need to enter data on VAT on advances received for the sales book, and on the “VAT on advances” tab, data on VAT on advances that have been credited and should be reflected in the purchase book. You need to fill in the data on the “Accumulation Registers” tab as follows:

For the “VAT accrued” register	For the “VAT on advances” register
Type of movement – ​​“Coming”.	Type of movement – ​​“Coming”.
Organization – Our organization, in the example – “Store 23”.	Organization – Our organization, in the example – “Store 23”
	Invoice – Document “Document of settlements with counterparties (manual accounting)”, instead of the document “Incoming payment order”.
Type of value – “Advances received”.	Buyer – Counterparty.
VAT rate is “18/118”.	Counterparty agreement
Buyer – Counterparty.	The VAT rate is “18/118”, corresponds to the VAT rate from the document “Receipt of goods and services”.
Type of accrual – “VAT on advances”.	Advance currency
Counterparty agreement.	Price without VAT.
Price without VAT.	VAT amount.
VAT amount.	Amount in currency.
Event date – date of advance payment.	Event date – document date. For convenience, this date should precede the date of acceptance of the fixed asset for accounting.
Event – ​​“Advance payment received.”

When working with data from a branch, there is only one significant inconvenience, which requires modifications to the standard configuration. When posting the document “Creating Purchase Ledger Entries,” the user does not have the opportunity to select a VAT write-off account; as a result, the branch data will affect the accounting data of the parent organization. This feature can be improved by adding the column “VAT write-off account” to the tabular sections “Deduction of VAT on advances” and “Deduction of VAT on purchased assets”. If this detail in the line is not filled in, then accounting entries for this line are not generated.

HThis article will help him: Determine income and expenses that relate to different types of business. It is correct to separate indicators that simultaneously relate to both “simplified” and “imputed” activities.
What it will protect you from: From the claims of tax officials that the tax was calculated incorrectly in the “simplified” form.

Suppose your company decides to start an activity that is subject to the payment of UTII. For example, you opened a small retail store, cafe or car service. At the same time, you continue to engage in business, from which you pay a “simplified” tax.

In these circumstances, it will be necessary to organize separate accounting of income, expenses and business transactions related to different tax regimes. These are the requirements of paragraph 8 of Article 346.18 and paragraph 7 of Article 346.26 of the Tax Code of the Russian Federation.

Important detail

If a company combines tax regimes, then separate accounting is mandatory.

But how to distribute income and expenses? Is it necessary to reflect the separate accounting methodology in internal documents? You will find answers to these and other questions in this article.

Where to register the separate accounting method

Let’s make a reservation right away: there is not a word in the Tax Code of the Russian Federation about the need to reflect in any documents how you keep separate records. However, to avoid unnecessary disputes with tax authorities, it is better to write down the methodology in your accounting policy. Moreover, if you are starting an “imputed” business not from the beginning of the year, then issue an order that will supplement the accounting policy. We have provided an approximate sample document.

However, nothing prevents you from registering a separate accounting mechanism in another local order or several documents that will be approved by the head of the company. Be that as it may (you add accounting policies or draw up other papers), you need to focus on the norms of Federal Law No. 129-FZ of November 21, 1996. This is what the Russian Ministry of Finance recommends doing (see letter dated September 24, 2010 No. 03-11-06/3/132). After all, the “imputers” are required to keep full accounting.

Which separate accounting method to choose?

Exactly how you should keep separate records is not described in the code. So you can choose from several options. The simplest and most convenient way is to open additional sub-accounts to the accounting accounts, which will reflect income and expenses characterizing a particular type of activity.

An alternative option is that income and expenses for different types of activities can be taken into account in separate registers (tables, certificates, etc.). By the way, you can use both methods at the same time. That is, both opening additional sub-accounts and filling out accounting registers.

With income from the sale of goods (works, services) everything is quite simple. They clearly refer to “simplified” or “imputed” activities. But with non-operating income and other “auxiliary” income, everything is somewhat more complicated. Let's consider the types of revenues about which questions most often arise.

More on this topic

We wrote about how the company successfully challenged inspectors’ claims to separate accounting in the article “It is not necessary to prescribe the method of separate accounting in the accounting policy” (published in the magazine “Glavbukh” No. 9, 2011).

Interest on deposit and loan issued

This kind of income is considered non-operating income by virtue of paragraph 6 of Article 250 of the Tax Code of the Russian Federation. And issuing loans or placing deposits is not considered an “imputed” business. This means that you need to pay a “simplified” tax on interest income (see letters from the Ministry of Finance of Russia dated February 19, 2009 No. 03-11-06/3/36 and dated March 24, 2009 No. 03-11-06/3 /74). Although these letters contain conclusions about income tax, they are fully relevant for “simplified people.”

Sale of fixed assets

Here the situation is approximately the same as with deposits and interest on loans. The sale of fixed assets is not an “imputed” business. Accordingly, it is safer to include all proceeds from such a transaction in the base for a single “simplified” tax (see letter of the Ministry of Finance of Russia dated December 10, 2010 No. 03-11-11/319).

Carefully!

Income from the sale of fixed assets is not considered income from “imputed” activities.

Discounts and bonuses from the supplier

But such receipts may relate to “imputed” activities. The most typical example is that the supplier pays a cash bonus for the fact that your company purchased the quantity of goods specified in the contract. Please note: income is subject to UTII if it is received specifically in connection with the fact that the organization conducts an “imputed” business.

In all other cases, income in the form of discounts and bonuses is included in the “simplified” tax base. These conclusions follow from the letter of the Ministry of Finance of Russia dated February 16, 2010 No. 03-11-06/3/22.

How to divide expenses

If we are talking about costs that clearly relate to “simplified” or “imputed” activities, no questions arise. The main thing is that separate accounting allows expenses to be clearly attributed to one or another tax regime. Examples of such expenses: payment for goods and materials intended for specific purposes, salaries of salespeople employed in retail or wholesale, etc.

However, there are expenses that are both “simplified” and “imputed”. In particular, these are the salaries of administrative and managerial personnel, insurance premiums from remuneration of such employees and temporary disability benefits paid to them. Such expenses must be distributed in proportion to the income received (clause 8 of Article 346.18 of the Tax Code of the Russian Federation). Unfortunately, the code does not say how to calculate such a proportion.

First, using accounting data, highlight income from “simplified” activities. By subtracting the resulting amount from the total amount of receipts, you will determine the income from the “imputation”. Using these indicators, calculating the required proportion is not difficult.

When determining “imputed” income, one must adhere to the following rules.

First, when counting “simplified” income, focus on the norms of Articles 249, 250 and 251 of the Tax Code of the Russian Federation. That is, take into account not only sales revenue, but also non-operating (in accounting - other) income. As we have already said, some “auxiliary” income may relate to income from activities for which UTII is paid. As for income that is provided for in Article 251 of the Code and does not increase the tax base for income tax, do not take it into account in the total amount of income to calculate the proportion.

Secondly, “imputed” income must be accounted for on a cash basis rather than on an accrual basis. In other words, to calculate the proportion, you will have to exclude all unpaid receipts from accounting income. But the actual advances received must be taken into account.

And thirdly, consider the income from the “imputed” business as a cumulative total. In particular, such recommendations are given in the letter of the Ministry of Finance of Russia dated November 23, 2009 No. 03-11-06/3/271.

Important detail

In order to correctly distribute expenses related to different regimes, consider “imputed” income according to accounting data on a cash basis and on an accrual basis from the beginning of the year.

The officials' explanation is this: income and expenses in a simplified manner are determined by the cash method and on an accrual basis throughout the year. And indicators characterizing types of activities falling under different regimes must be comparable.

Example: A company that combines “simplified” and “imputed” distributes general business expenses

Saturn LLC sells spare parts for cars wholesale (“simplified”) and retail (“imputed”). According to the accounting policy, the company distributes general business expenses in each month based on income calculated on an accrual basis from the beginning of the year. The organization pays a “simplified” tax on the difference between income and expenses.

The accountant singled out from the total income those attributable to the “simplified” income. Aggregate data on income and expenses for the first quarter of 2011 are shown in the table:

The share of income from wholesale trade in total income is equal to:

In January - 0.65, or 65 percent (650,000 rubles: 1,000,000 rubles);

In January-February - 0.55, or 55 percent (RUB 1,155,000 / RUB 2,100,000);

In January-March - 0.52, or 52 percent (RUB 1,664,000 / RUB 3,200,000).

In accounting, the accountant of Saturn LLC made the following entries.

In January:

100,000 rub. - all general business expenses for January are reflected;

65,000 rub. (RUB 100,000 × 65%) - reflects general business expenses related to the “simplified”;

35,000 rub. (100,000 – 65,000) - general business expenses related to “imputation” are reflected.

In February:

DEBIT 44 subaccount “General business expenses for activities on a simplified system” CREDIT 44 subaccount “General business expenses subject to distribution”

10,000 rubles (65,000 rubles – (100,000 rubles × 55%)) - general business expenses on the “simplified” basis for January were reduced, taking into account the new coefficient;

DEBIT 44 subaccount “General business expenses for activities on UTII” CREDIT 44 subaccount “General business expenses subject to distribution”

10,000 rubles - general business expenses for January related to “imputed” activities were increased, taking into account the new coefficient;

DEBIT 44 subaccount “General business expenses subject to distribution” CREDIT 76

140,000 rub. (240,000 – 100,000) - all general business expenses for February are reflected;

DEBIT 44 subaccount “General business expenses for activities on a simplified system” CREDIT 44 subaccount “General business expenses subject to distribution”

77,000 rub. (RUB 140,000 × 55%) - reflects general business expenses for February related to the “simplified”;

DEBIT 44 subaccount “General business expenses for activities on UTII” CREDIT 44 subaccount “General business expenses subject to distribution”

63,000 rub. (140,000 – 77,000) - general business expenses for February related to “imputation” are reflected.

In March, the accountant recalculated January and February general business expenses based on the new ratio (making entries similar to those in February), and also reflected the amount of expenses for March. According to new data, the amounts of general business expenses that relate to “simplified” activities in the first quarter amounted to:

For January - 52,000 rubles. (RUB 100,000 × 52%);

For February - 72,800 rubles. ((RUB 240,000 – RUB 100,000) × 52%);

For March - 78,000 rubles. (RUB 390,000 – RUB 240,000) × 52%).

When calculating the advance payment for the “simplified” tax for the first quarter of 2011, general business expenses in the amount of 202,800 rubles were taken into account. (RUB 390,000 × 52%). This value is equal to the amount of expenses that are taken into account in the corresponding subaccount of account 44 in January, February and March (52,000 + 72,800 + 78,000).

Finally, a few words about the purchase of a car or other fixed asset that the company will use simultaneously in “simplified” and “imputed” activities. According to officials, the costs of acquiring such an object should again be distributed (see letter of the Ministry of Finance of Russia dated March 26, 2009 No. 03-11-09/113). But the financiers did not explain how to do this.

We propose to first determine what part of the cost of the object the company would take into account in expenses in each quarter according to the rules of paragraph 3 of Article 346.16 of the Tax Code of the Russian Federation.

Next, calculate the percentage of income from “simplified” activities in the total volume of all receipts in the current quarter. After this, multiply both indicators. The resulting value is the amount that can be taken into account as part of “simplified” expenses in the current quarter.

Write down the way you distribute the cost of common fixed assets in your accounting policies. This will help avoid disputes with tax authorities.

The main thing to remember

1. The method of separate accounting can be prescribed in the accounting policy or other internal documents approved by the head of the company.

2. Income in the form of interest on deposits and loans, as well as from the sale of fixed assets are considered income from “simplified” activities. Income in the form of supplier discounts may be income from “imputed” business.

3. In order to distribute expenses between types of activities, “imputed” income is determined according to accounting data using the cash method on an accrual basis from the beginning of the year.

Retail chain enterprises operating at several locations have to keep separate records for one type of activity. The reason for this lies in the diversity of retail space, which provides for differences in the applied taxation systems. If the retail area does not exceed 150 sq.m., then this point falls under UTII. The remaining options will already comply with the requirements of the simplified tax system.

Separate accounting used to be done the old fashioned way in Excel spreadsheets, especially if they used 1C 7.7 “Accounting”, because that version did not provide for separate accounting for one type of activity. After the version in which this feature appeared was released, trading companies began to switch to the new version of the program everywhere.

Let's look at how to organize separate accounting in 1C Enterprise Accounting 8.2 using the example of Golden Autumn LLC.

The company owns a number of retail outlets. One part of the area is less than 150 sq.m., the other is more than 150 sq.m. Consequently, they use UTII and simplified tax system. For retail outlets using the simplified tax system, management has established the taxation option “Income minus expenses.” It is known that even though enterprises use UTII (the tax is already imputed), they also need to keep records in full.

So, before we started maintaining separate accounting in 1C "Enterprise Accounting" 8.2, we created an accounting policy for the organization and specified the basic settings:

• in the menu "Enterprise/Accounting policies of organizations", in "General information" indicated the period from which the simplified tax system and settings began to be applied;
• indicated the object of taxation in the "STS" tab;
• for the "Insurance Premiums" tab - there are two options
• "Organizations using the simplified tax system, except for those specified in clause 8, part 1, article 58 of Federal Law No. 212 of July 24, 2009";
• "Organizations using the simplified tax system, engaged in production and similar types of activities."
• In the accounting settings in the “Taxation systems” tab, indicate “All taxation systems”.

At the next stage, income and expenses were divided based on taxation systems.

Let's take a closer look at these settings.

At the enterprise under study, income is recognized on a cash basis (as much as they sold - how much money they received). The received revenue is divided into different subaccounts (on 90.01.1 there is revenue from the simplified tax system, and on 90.02.1 - UTII).

Since the goods are accounted for at the purchase price, typical transactions are as follows:

simplified tax system implementation

• Dt 90.02.1 Kt 41 - reduction in revenue by writing off the cost of goods
• Dt 50 Kt 90.01.1 - revenue received at the cash desk

At the same time, an entry on the recognition of income under the simplified tax system was created in the book of Income and Expenses.

UTII implementation

• Dt 90.02.2 Kt 41 - reduction in revenue by writing off cost
• Dt 50 Kt 90.0.2 - reflection of revenue.

For analytics, subcontos are used, that is, account 90 tracks the revenue of each store.

For non-cash payments, indicate the type of receipt (UTII or simplified tax system).
Program 1C Enterprise Accounting 8.2 generates transactions if the revenue is on UTII: Kt USN.01 (off-balance sheet) “Settlements with customers for UTII activities.” When revenue is received under the simplified tax system, the sale of goods is already the moment of recognition of income.

If “Income of the simplified tax system” is erroneously assigned to “Income of UTII”, the 1C Enterprise Accounting 8.2 program reverses the entry in the Income Book. Thus, the main thing in recognizing income is to assign sales to the appropriate subaccounts.

The range of goods at the enterprise under study is uniform. Consequently, to automate the filling of documents, accounting accounts were linked to warehouses.

If the warehouse is on the simplified tax system, then you can not set up item accounting accounts. But for a UTII warehouse this needs to be done.

The main difficulties arise in accepting expenses.

By default, the program assumes the establishment of different items to account for expenses under the simplified tax system and UTII in order to take into account the cost. But in reality, the multi-thousand assortment of products greatly complicates this issue.

The solution was found like this.

A division of supplies was introduced. Deliveries for simplified taxation system activities are made from the supplier using separate invoices. For the simplified tax system in the goods receipt document in the Expenses (NU) column, “Accepted” is set, and for UTII - “Not accepted”.

For the purposes of the simplified tax system, expenses are accepted as follows:

• if the goods have already been paid for, then when they are received;
• if there is a deferred payment, then at the time of payment.

Important!

To avoid problems when accepting expenses for the simplified tax system in documents from suppliers (receipt and payment), when invoices 60.01 and 60.02 are applied, you need to check the box “Advances offset: Automatically”.

Other expenses are accepted for the purposes of UTII and simplified taxation system as well as cost. Those expenses that are not distributed immediately are divided by the program in proportion to revenue at the end of the month when the period is closed. In the documents for this, they put “Distributed” in the Expenses (CO) column.

Salary calculation is carried out in a separate program, but in 1C Accounting there is already consolidated accounting. For accounting purposes for the simplified tax system, salary data is downloaded automatically.

Now that the sequence has already been restored and the month is closing, it’s time to check the amount of income and expenses according to the simplified tax system. The program has a report that can be opened through the Reports menu to make an “Analysis of the state of tax accounting according to the simplified tax system.”