How to keep separate records when combining basic and UTII? Benefits, risks and features of combining tax regimes (UTI, usn, osno and others) for individual entrepreneurs and LLCs General tax system of UTII

18.01.2024

Separate accounting when combining OSNO and UTII implies the distribution of economic indicators for the purpose of correct calculation of taxes. In our article we will consider the issues of documenting separate accounting and some controversial issues and situations arising in connection with this.

Legislative regulation of separate accounting when combining UTII and OSNO

Separate accounting for OSNO and UTII (the general taxation system and the unified tax on imputed income) when they are combined is provided for by the norms of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation):

Requirement for UTII payers: according to clause 7 of Art. 346.26 of the Tax Code of the Russian Federation, when simultaneously carrying out activities that are subject to taxation in a different manner, they are required to pay taxes corresponding to other regimes. To do this, it is necessary to take into account separately for each direction:
- property;
- obligations;
- business transactions.
Requirements for persons using OSNO: in accordance with clause 4 of Art. 149 of the Tax Code of the Russian Federation requires separate accounting of transactions for calculating value added tax (VAT), according to paragraphs. 9, 10 tbsp. 274 of the Tax Code of the Russian Federation - a determination of the tax base for income tax, etc., separate from the performance indicators of other areas. More detailed information about taxation under the general regime can be found in the article at the link: Taxation under OSNO - types of taxes.

Similar requirements are imposed on individual entrepreneurs (IP), with the difference that instead of income tax, they pay personal income tax (NDFL).

To carry it out, it is necessary to determine the procedure for the actions of the organization’s employees in the appropriate document.

Local regulations on separate accounting - tax accounting policy

Tax and accounting

The requirements for separate accounting contained in the norms of the Tax Code of the Russian Federation regulate the procedure for organizing, first of all, tax accounting. Another type of accounting is accounting, provided for by the Law “On Accounting” dated December 6, 2011 No. 402-FZ. Accounting organization options:

optional when keeping records of indicators necessary for taxation - for individual entrepreneurs, divisions of foreign legal entities (clause 1, part 2, article 6 of Law No. 402-FZ);
the possibility of conducting simplified accounting - for small businesses and some other organizations (Part 4, Article 6 of Law No. 402-FZ);
full accounting - for other entities.

Unlike accounting, tax accounting is always required (subclause 3, clause 1, article 23 of the Tax Code of the Russian Federation). When opening new directions, it is necessary to determine for them the methods (methods) of maintaining tax accounting (paragraph 7, article 313 of the Tax Code of the Russian Federation). For this purpose, it is permissible to change accounting registers or create new ones. There are no mandatory forms of accounting documents. In this case, certain minimum requirements established by Art. 313 Tax Code of the Russian Federation:

Compliance of the accounting system with its functions (the order of formation of indicators, etc.).
Availability of primary accounting documents, analytical registers, calculation of the tax base.
Availability of certain details in analytical registers.

Thus, tax accounting is carried out by modifying or expanding accounting indicators or creating a separate accounting system. The selected accounting option is fixed as an accounting policy.

Tax accounting policy

The accounting policy for tax purposes includes (Article 11 of the Tax Code of the Russian Federation):

ways and methods of accounting and distribution of indicators;
opened accounts and sub-accounts;
forms of registers and primary documents, etc.

It is recorded in one document (which may be called: accounting policy) or several, approved by order of the head of the organization or individual entrepreneur.

In a situation where two regimes are combined, the publication of such a document primarily corresponds to the interests of the taxpayer himself. In the absence of separate accounting based on the methods established in the accounting policy, based on the results of a tax audit, additional taxes may be assessed based on the division of income and expenses applied by the tax authority at its discretion.

Thus, in one of the cases, the court indicated that, given the gap in the regulatory framework for separate accounting procedures, the individual entrepreneur was obliged to approve an accounting policy for tax purposes. In its absence, the proportional distribution of income and expenses made by the tax authority was recognized as legitimate (Resolution of the Supreme Court of the Russian Federation dated March 3, 2016 No. F01-122/16 in case No. A11-371/2015).

Let's look at the features of dividing accounting into 2 main taxes - VAT and income tax.

Separate accounting for VAT calculation

Norms of the Tax Code of the Russian Federation on separate accounting for VAT

For activities to which UTII applies, the entity is not recognized as a VAT payer. The exception is certain types of transactions, for example import ones (clause 4 of Article 346.26 of the Tax Code of the Russian Federation).

On OSNO, VAT is paid and claimed for deduction. The obligation to separate accounting for transactions subject to and not subject to taxation is enshrined in clause 4 of Art. 149 and para. 5 paragraph 4 art. 170 Tax Code of the Russian Federation.

In paragraph 4 of Art. 170 of the Tax Code of the Russian Federation determines the procedure for handling input VAT:

if assets are used in transactions falling under OSNO, VAT on them is deductible;
if the property is involved in non-taxable activities, VAT is taken into account in its value and cannot be deducted.

Some difficulties may arise when distributing VAT between UTII and OSNO.

VAT distribution methods

Purchased goods, in the price of which the supplier includes VAT, can be used for work on both UTII and OSNO. In this case, there may be no physical distribution of property (for example, when using the same equipment or premises). Based on this, the calculation of input VAT for deduction is usually carried out:

Direct account method - if it is possible to directly distribute property both in the ways established in the accounting policy and according to other documents. For example, the presence of a lease agreement for premises makes it possible to determine their use at OSNO. A similar situation was considered in the resolution of the AS UO dated November 16, 2015 No. F09-8211/15 in case No. A07-1060/2015.
The proportion method enshrined in paragraph. 4 p. 4 art. 170, clause 4.1 art. 170 of the Tax Code of the Russian Federation, - based on the ratio of the cost of goods shipped (used property) according to OSNO or UTII and the total cost of goods shipped to customers (used property).

The taxpayer may establish a different procedure, for example, based on the distribution of costs in proportion to the revenue received in 2 areas. This method of separate accounting was recognized as legal by the AS VSO in its decision dated February 27, 2017 No. F02-273/2017 in case No. A33-1251/2016.

In addition, the letter of the Ministry of Finance of the Russian Federation dated March 11, 2015 No. 03-07-08/12672 indicates the need to establish in the accounting policy an accounting procedure in the event of the absence of shipment of goods or their use only in one of the modes.

When you can not keep separate VAT records according to the 5% rule

In accordance with paragraph. 7 paragraph 4 art. 170 of the Tax Code of the Russian Federation, it is possible not to separate accounting in relation to periods in which the share of expenses on assets not subject to VAT does not exceed 5% of all expenses (5% rule). In this case, you can claim a deduction for all amounts of VAT presented by suppliers in this period, under Art. 172 of the Tax Code of the Russian Federation.

In this regard, in practice, the question arises about the possibility of a mirror application of the above 5% rule - non-use of separate accounting if the costs of transactions subject to VAT are less than 5%. Letter of the Ministry of Finance of the Russian Federation dated August 19, 2016 No. 03-07-11/48590 contains an explanation of the impossibility of such a broad interpretation of the law.

Thus, the possibility of refusing separate accounting exists only in the case expressly provided for by law: if the costs of UTII are less than 5% of their total volume.

Separate accounting for calculating income tax

Separate income accounting

Payers of UTII are exempt from the need to account for income and pay income tax (clause 4 of Article 346.26 of the Tax Code of the Russian Federation), since in accordance with clause 1 of Art. 346.29 of the Tax Code of the Russian Federation, the object of taxation is imputed income determined by calculation. However, the amount of actual revenue in this area becomes important for calculating income tax under OSNO - it reduces the amount of income.

As a rule, income from sales is distributed into 2 subaccounts opened under subaccount 90/1 “Revenue”. In this case, indicators in both directions are formed separately.

Non-operating income must also be divided depending on whether they are received from activities to which UTII applies, or as a result of other transactions:

Income on UTII includes only income directly arising from the conduct of the relevant type of activity. These are, for example, contractual sanctions or bonuses from suppliers (letter of the Ministry of Finance of the Russian Federation dated December 19, 2014 No. 03-11-06/2/65762).
Income from any other transactions forms the tax base for income tax. These include not only revenue, but also other types of income, for example, interest on deposits and loans issued (letter of the Federal Tax Service of the Russian Federation dated March 24, 2011 No. KE-4-3/4649@).

It is also important to separate cost accounting.

Separate expense accounting

Based on paragraphs. 9, 10 tbsp. 274 of the Tax Code of the Russian Federation, for the purposes of calculating income tax, only expenses for OSNO can be taken into account; expenses for UTII must be taken into account separately. However, in the course of ongoing activities, general expenses are incurred that apply to the entire activity (for example, utility bills). If direct distribution is not possible, expenses are determined in proportion to the share of the organization’s income from activities falling under OSNO or UTII in total income.

For separate accounting of expenses, subaccounts can also be opened, for example to account 44 “Sales expenses”.

IMPORTANT! The consequences of incorrect distribution of expenses include additional income tax and liability under Art. 122 of the Tax Code of the Russian Federation.

For example, in one of the cases, the organization attributed the costs of purchasing furniture entirely to OSNO in the absence of primary separate accounting documents. The court recognized the proportional distribution of costs made by the tax authority as lawful (resolution of the 10th AAS of February 18, 2016 No. 10AP-14788/15 in case No. A41-56968/15).

Controversial situations often arise when the tax authority does not recognize the correct method of dividing expenses, adopted on the basis of the division of areas allocated for different areas of work.

Distribution of premises and areas by type of activity

One of the frequently encountered controversial situations during separate accounting for the application of OSNO and UTII is the distribution of expenses across areas and premises involved in 2 types of activities.

For example, if wholesale and retail trade are carried out in one trading floor, then the costs of renting this hall, according to the norms of the Tax Code of the Russian Federation, must be taken into account proportionally. However, the taxpayer can establish in the accounting policy the distribution of expenses according to the area allocated for a particular type of activity.

When applying this method of separate accounting, it is necessary to take into account the explanation given in paragraph 12 of the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 03/05/2013 No. 157 (review of practice under Chapter 26.3 of the Tax Code of the Russian Federation): the conclusion about the existence of an independent object of trade organization can only be made based on inventory and title documents.

In this regard, it is advisable not to conventionally (in the diagram), but to physically (permanent partitions) separate the parts of the premises used for different directions, reflected in the documents (for example, in an appendix to the lease agreement).

Consequences of lack of separate accounting

In ch. 16 of the Tax Code of the Russian Federation and the Code of Administrative Offenses of the Russian Federation there are no special rules on liability for failure to maintain separate accounting when applying OSNO and UTII, therefore the lack of separate accounting may entail the following consequences for the taxpayer:

Incorrect calculation of the tax base for OSNO taxes: VAT, income tax (NDFL - for individual entrepreneurs), and therefore, the accrual of taxes payable based on the results of a tax audit.
Calculation of penalties on tax debts.
Bringing to tax liability under clause 1 of Art. 122 of the Tax Code of the Russian Federation.

An example of this kind of consequences is the resolution of the Supreme Court of the Russian Federation dated March 3, 2016 No. F01-122/16 in case No. A11-371/2015. The individual entrepreneur was assessed additional personal income tax, penalties, and was also required to pay a fine.

So, separate accounting when combining OSNO and UTII is carried out on the basis of the accounting policy adopted by the taxpayer. In the absence of a direct division of indicators, income and expenses are distributed proportionally in accordance with the norms of the Tax Code of the Russian Federation.

Any combination of taxation systems always gives rise to a whole range of problems. First of all, they are associated with taking into account expenses that cannot be attributed to only one type of activity. There are salaries and administration fees, office and business expenses, business trips, office rent and much more.

However, when it comes to VAT under UTII and OSNO, the problems become much higher. Because here it is important not only to understand the costs, but also to determine what amount of VAT can be deducted. This is what this article is about.

1. Why do we need separate accounting for OSNO and UTII?

2. Separate accounting of income

3. We distribute expenses for UTII and OSNO

4. How to determine the income share for the proportion

5. Two more interesting questions and your accounting policies

6. We separate the “input” VAT for UTII and OSNO

7. How to determine the share of total “input” VAT to be deducted

8. Example

9. 5% rule

10. Is the 5% rule applicable for UTII?

11. Combining UTII and OSNO in 1s 8.3

So, let's go in order. If you don't have time to read a long article, watch the short video below, from which you will learn all the most important things about the topic of the article.

(if the video is not clear, there is a gear at the bottom of the video, click it and select 720p Quality)

We will discuss the topic further in the article in more detail than in the video.

1. Why do we need separate accounting for OSNO and UTII?

So, in order to understand where the problem comes from when combining OSNO and UTII, let's briefly recall the main features of these tax regimes:

BASIC– the tax base is the difference between income and expenses. And in order to calculate the tax, you need to know the amount of income and expenses related to this regime.

In addition, OSNO taxpayers also pay value added tax, and “input” VAT on goods, works, and services related to this regime is deducted.

UTII– the tax base does not depend on income and expenses, but is determined by the physical indicators of the business (for example, store area, number of employees, etc.). The amount of expenses and income related to the type of activity on UTII does not affect the amount of tax.

For types of activities transferred to UTII, organizations and individual entrepreneurs are not VAT payers (with some exceptions). Those. VAT is not charged upon sale, but “input” VAT is not deductible.

Thus, it is clear that the situation with income and expenses, as well as VAT in these two tax systems is diametrically opposite. Therefore, their separate accounting is necessary. The Tax Code also speaks about this, paragraphs. 9, 10 tbsp. 274 Tax Code, paragraph 4 of Art. 170 NK.

Before you divide something, you need to prepare a base for it. For this purpose, separate subaccounts are created in accounting for revenue, other income (90-1 and 91-1 accounts), cost accounts (25, 26, 44)

Separately:

- for income and expenses attributable to OSNO
- for income and expenses attributable to UTII
- for expenses that cannot be attributed to one or another regime.

For example:

90-1-1 “Revenue from activities taxed in accordance with OSNO”;

90-2-1 “Revenue from activities subject to UTII”;

44-1 “Sale expenses in activities taxed in accordance with OSNO”;

44-2 “Sale expenses in activities subject to UTII”;

44-3 “General selling expenses.”

2. Separate accounting of income

Let's start with income. Accounting for revenue received from the sale of products, goods, works, and services usually does not raise any questions. Because We always know exactly within what type of activity the sale was made.

Let's say Podarok LLC has two types of activities - wholesale trade (OSNO) and retail trade (UTII). You can clearly trace where each product was sold - wholesale or retail. Accordingly, when calculating income tax, we take into account only that revenue that relates to OSNO (in the example, this is wholesale). We are also interested in UTII revenue, but only for accounting purposes.

However, in addition to direct sales revenue, the organization may have other income. There are incomes that are completely attributable to UTII, for example:

— supplier bonuses and discounts on goods purchased only for activities within the framework of UTII (letters from the Ministry of Finance dated February 16, 2010 No. 03-11-06/3/22, dated January 28, 2010 No. 03-11-06/3/11) ;
— surpluses identified during inventory in a retail store;
— fines and penalties for late payments from buyers within the framework of UTII, accrued in court (letter of the Ministry of Finance of Russia dated May 22, 2007 No. 03-11-04/3/168).
These incomes will not be taken into account for purposes of calculating income tax.

3. We distribute expenses for UTII and OSNO

The cost situation is more complicated. Here you will have expenses that:

— completely relate to activities on OSNO and are taken into account when calculating income tax;
- completely relate to activities on UTII and are not taken into account when calculating income tax;
- apply to both types of activities

For example, Podarok LLC employs: a salesperson on the sales floor (UTII), a wholesale sales manager (OSNO), a director, an accountant and a loader.

The last three characters are engaged in both activities. And if the salary for the salesperson and manager can be directly attributed to the types of activities, then the salary for the rest needs to be distributed. Similarly with other general expenses (clause 9 of article 274, clause 4,7 of article 346.26 of the Tax Code). The same applies to paid benefits (letter from the Ministry of Finance dated February 13, 2008 No. 03-11-02/20).

Please note: the concept of expenses attributable to both types of activities and general business expenses is not identical. You may have some general business expenses that are directly attributable to taxable or non-taxable activities. For example, for Podarok LLC - expenses for legal services associated with drawing up an agreement for wholesale transactions.

So, how to distribute expenses for UTII and OSNO? The amount of income tax depends on this. NK will tell us about this.

General expenses must be distributed in proportion to the income received from a particular type of activity. The use of other distribution methods, even if approved in the accounting policy, will cause disputes with tax authorities (for - Resolution of the Federal Antimonopoly Service of the Moscow District dated December 7, 2009 No. KA-A41/13288-09, against - Resolution of the Federal Antimonopoly Service of the Northwestern District dated May 22, 2012 year No. A42-5489/2010).

4. How to determine the income share for the proportion

But what kind of income is this? On OSNO, revenue includes VAT, but on UTII it does not. Officials insist that when calculating the proportion, revenue must be used without VAT. This is logical and worth agreeing with. If only because in paragraph 1 of Article 248 of the Tax Code there is a direct provision that when determining income, the amount of VAT charged to buyers is excluded from it.

So, the distribution formulas look like this:

OR(BASE) = OR * D(BASE)

D(OSNO) = Income(OSNO) / Income(total)

OR(OSNO) – total distributed expenses allocated to OSNO

OR – total expenses that need to be distributed

D(OSNO) – share of expenses related to activities on the general system

Income (OSNO) – income from “general regime” activities

Income (total) – the total amount of income.

For UTII the formula will be similar. Or you can simply subtract from the total expenses those allocated to OSNO.

5. Two more interesting questions and your accounting policies

This raises two interesting questions to which we also need to get an answer.

Question 1: For what period should we distribute and take income and expenses? The answer is very simple - the distribution is made monthly, for each month separately, without taking into account the relationships that have developed in previous months (letter of the Federal Tax Service of Russia dated January 23, 2007 No. SAE-6-02/31 and the Ministry of Finance of Russia dated January 24, 2007 No. 03 -04-06-02/7, dated May 23, 2012 No. 03-11-06/3/35, dated April 16, 2009 No. 03-11-06/3/97, dated February 13, 2008 No. 03-11-02/20).

Question 2: What income should be taken into account when calculating the proportion?– only from sales or should we also take into account non-sales expenses? Here, the explanations of officials, unfortunately, are ambiguous.

Letters dated February 18, 2008 No. 03-11-04/3/75 and dated March 14, 2006 No. 03-03-04/1/224 state that the calculation of the proportion must include not only proceeds from sales, but and non-operating income (excluding VAT and excise taxes). However, from letters dated March 17, 2008 No. 03-11-04/3/121, dated January 24, 2007 No. 03-04-06-02/7, dated December 14, 2006 No. 03-11-02/ 279 it follows that only sales revenue can be used to calculate the proportion.

If you strictly follow the Tax Code, then it says: “in proportion to the share of the organization’s income from activities related to the gambling business in the total income of the organization for all types of activities” (for UTII the rules are similar). And income includes income from sales and non-operating income.

Do not include non-operating income that cannot be attributed to a particular activity in the denominator of the formula.

In any case, your accounting policy will play a decisive role, in which you will write:

- what expenses do you have related to taxable and non-taxable activities, and which ones will be distributed
- what income do you include in the proportion - only revenue or revenue and non-operating;
— over what period the distribution is made.

6. We separate the “input” VAT for UTII and OSNO

Separate accounting also applies to “input” VAT. For these purposes, additional sub-accounts are opened in which VAT amounts are taken into account separately under the general regime and separately under the UTII regime.

The organization will actually have three types of “input” VAT:

VAT on goods, works, services used to carry out transactions subject to VAT – is deductible in full
VAT on goods, works, services used to carry out transactions subject to VAT is not accepted for deduction, but is fully included in their cost.
VAT on goods, works, services used to carry out both taxable and non-taxable transactions is distributed according to proportion. The part attributable to taxable transactions is taken as a deduction, the part attributable to non-taxable transactions is included in the cost.

To ensure separate accounting for VAT, subaccounts are opened for account 19:
– “VAT deductible”;
– “VAT for distribution”

Now we just have to figure out how to calculate the proportions. Clause 4.1 art. 170 of the Tax Code suggests that the proportion is determined based on the cost of goods shipped (work performed, services rendered), sales transactions of which are subject to taxation (exempt from it), in the total cost of shipment.

In simple terms, this is the share of the cost of goods and services (taxable or not) in the total cost of shipment.

But here another question arises - what is meant by “cost of shipped goods”. Is this revenue (with or without VAT?) or the cost of shipment? The same goods, for example, at retail and wholesale, can be sold at different prices, although the purchase price will be the same. The Tax Code does not provide any specifics.

But one thing is absolutely certain - non-operating income is no longer included in this calculation (dated July 8, 2015 No. 03-07-11/39228, dated July 19, 2012 No. 03-07-08/188, dated October 27, 2011 No. 03-07-08/298, dated March 17, 2010 No. 03-07-11/64, dated August 3, 2010 No. 03-07-11/339, dated November 11, 2009 No. 03-07- 11/295).

7. How to determine the share of total “input” VAT to be deducted

Officials demand that the cost of shipped goods be determined as the cost of their sale without VAT (Letter of the Ministry of Finance dated June 26, 2009 No. 03-07-14/61). And the Supreme Arbitration Court agreed with them back in 2008 (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated November 18, 2008 No. 7185/08). Those. comparable indicators are taken, excluding VAT.

So, the formulas for the distribution of the total “input” VAT for UTII and OSNO look like this (they are similar to the formula for the distribution of total expenses):

VAT(OSNO) = VAT * D(OSNO)

D(OSNO) = Revenue(OSNO) / Revenue(total)

VAT (OSNO) – part of the “input” VAT on total expenses, which can be deducted

VAT – all “input” VAT on total expenses

D(OSNO) – the share of the total “input” VAT that can be deducted

Revenue (OSNO) – the cost of goods, works, and services shipped during the quarter, subject to VAT

Revenue (total) – the total cost of goods, works, services shipped during the quarter

The calculation is made based on quarterly amounts. For fixed assets and intangible assets accepted for accounting in the first or second month of the quarter, the calculation is carried out on the basis of monthly amounts.

Fix the method of distribution of the total “input” VAT in the accounting policy.

8. Example

Let's see how to distribute the total “input” VAT using an example. We assume that there are no non-operating incomes directly related to the types of activities, and the proportion of distribution of general expenses and VAT for them coincides.

Podarok LLC combines UTII (retail trade) and OSNO (wholesale trade). Revenue data for one of the quarters is shown in the table. Let's calculate the share of income that relates to activities on OSNO and UTII.

The total amount of “input” VAT on total expenses (we assume for simplicity that this is not fixed assets and intangible assets, for which their own rules are established) for the quarter is 108,000 rubles.

Let’s determine the amount of “input” VAT that can be deducted:

VAT deductible = RUB 108,000. * 60% = 64,800 rub.

VAT taken into account in the cost of GWS = 108,000 * 40% = 43,200 rubles.

The amount of total expenses that cannot be attributed to a specific type of activity was, by month, excluding VAT:

9. 5% rule

There is an exception when the Tax Code allows not to keep separate VAT records. If in a tax period the share of costs incurred during imputed activities does not exceed 5% of the total amount of costs for the acquisition, production and (or) sale of goods (works, services), property rights, then the entire “input” VAT can be deducted , regardless of the activity in which materials, works, services are used (paragraph 9, paragraph 4, article 170 of the Tax Code).

Note! To determine the right not to keep separate records, revenue is not important. You are looking only at the amounts of expenses incurred (letters from the Ministry of Finance of Russia dated October 18, 2007 No. 03-07-15/159, Federal Tax Service dated October 24, 2007 No. ШТ-6-03/820@).

Due to the fact that the Tax Code does not contain the concept of “total costs,” you can prescribe in your accounting policy that total production costs are formed only from direct costs. This will make it possible not to take into account the amount of general business expenses as part of total expenses. The fact that this option is possible is evidenced by the Resolution of the Federal Antimonopoly Service of the Volga District dated July 23, 2008 in case No. A06-333/08.

For example, the share of revenue under UTII is 2% of total revenue, and expenses attributable to UTII amounted to 6% of total expenses. In such a situation, separate accounting for VAT must be maintained.

Remember, even if the share of expenses for non-taxable activities is less than 5%, you still need to make a calculation. Otherwise, tax inspectors may say that the organization does not have separate VAT.

10. Is the 5% rule applicable for UTII?

Also, the 5% rule itself for VAT with UTII and OSNO is controversial for application. The fact is that regulatory authorities claim that the rule applies exclusively to taxable and non-taxable transactions on the general system, and in the case of UTII is not applicable.

Version 1 - the 5% rule does not apply: letters of the Ministry of Finance of Russia dated July 8, 2005 No. 03-04-11/143, Federal Tax Service of Russia dated May 31, 2005 No. 03-1-03/897/8@, dated October 19, 2005 No. MM-6-03/886@, resolution of the Federal Antimonopoly Service of the Central District dated May 29, 2006 No. A23-247/06A-14-38.
Version 2 - the 5% rule is in effect: resolutions of the FAS Volga District dated April 19, 2011 No. A55-19268/2010, FAS North Caucasus District dated May 4, 2008 No. F08-2250/2008 (left in force by the decision of the Supreme Arbitration Court of the Russian Federation dated August 15 2008 No. 10210/08).

At the moment, experts adhere to the second point of view.

Maintaining separate VAT accounting for UTII and OSNO is extremely important. If it is absent, then the organization does not have the right to deduct amounts of “input” VAT and attribute them to expenses when taxing profits (paragraph 8, paragraph 4, article 170 of the Tax Code of the Russian Federation). But here, of course, we mean VAT on expenses common to activities. Input VAT on goods (works, services) that are entirely intended for taxable transactions can still be deducted.

11. Combining UTII and OSNO in 1s 8.3

For those who keep records in the 1C: Accounting program, watch how separate VAT accounting is carried out on total expenses when combining UTII and OSNO in 1C in video format.

What problematic issues do you have with the combination of OSNO and UTII and maintaining separate records? Ask them in the comments!

We will also look at:

— situations when goods are purchased that can subsequently be used in both taxable and non-taxable activities, VAT restoration;

— acquisition of fixed assets and deduction of VAT when maintaining separate accounting;

— accounting for insurance premiums when combining OSNO and UTII;

— all accounting entries on the topic;

— and many controversial and difficult situations.

We will also solve an end-to-end problem for a wholesale and retail company. You will receive examples of wording for accounting policies and an example of a calculation certificate.

Separate accounting of expenses and VAT for UTII and OSNO

OSNO and UTII - separate accounting of assets, property, liabilities and business transactions with the simultaneous application of these taxation regimes must be carried out by the taxpayer without fail.

What is OSNO

OSNO is considered the most complex scheme for calculating taxes; accounting is also labor-intensive work. An entrepreneur or organization needs to organize control in such a way as to avoid misunderstandings with tax and penalties. But some business entities still choose this taxation system.

OSNO's big advantage is VAT. Many large companies are VAT payers and work only with such counterparties. And here the entrepreneur is faced with the choice of either losing a major supplier or buyer, or switching to OSNO. Also, when choosing to pay taxes, the type of activity, the number of employees, and the amount of revenue are taken into account.

Enterprises that choose OSNO:

Enterprises that work with VAT payers;
Organizations with large volumes of expenses;
Unprofitable enterprises, or have a “zero” balance;

The main advantage of OSNO is the payment of personal income tax, so the amount of this tax is determined as a percentage of the difference between the expenses and income of the enterprise. And then the personal income tax turns out to be less than the income tax.

Features of OSNO

Individual entrepreneurs and organizations that have chosen OSNO must pay the following taxes:

Personal income tax 13% – if the individual entrepreneur is a resident and 30% if a non-resident;
VAT at the rate of 0%, 10%, 18%;
property tax for individuals at a rate of up to 2%.

Reasons for switching to OSNO:

From the moment of registration, the individual entrepreneur does not meet the basic requirements and restrictions on the requirements of the preferential treatment, or over time has ceased to meet them;
An entrepreneur must be a VAT payer;
An entrepreneur, by the type of his activity, falls into a preferential category for income tax;
Due to the lack of knowledge that there are other taxation systems for individual entrepreneurs.

What is UTII

UTII – This is a taxation system that can be chosen by both individual entrepreneurs and organizations for a certain type of activity.

Important!!! For UTII, actual income does not matter. The tax is calculated based on the amount of estimated income, which is established (imputed) by the state.

Who can apply UTII:

The number of employees does not exceed 100 people (until December 31, 2020, this restriction does not apply to cooperatives and business companies whose founder is a consumer society or union).
The share of participation of other organizations is no more than 25%, with the exception of organizations whose authorized capital consists of contributions from public organizations of disabled people.

Features of UTII

Like any taxation system, it has its own characteristics in application, and so:

– organizations, in connection with the use of UTII, are not exempt from accounting. No exceptions or privileges are provided for them, as, for example, for payers of the simplified tax system.

– the need to keep separate records of income and expenses when combining activities that fall under UTII with types of activities for which UTII does not apply;

– the inability to choose a different taxation system, if in the territory in which business activities are carried out , UTII was introduced for this type of activity;

– restrictions on the rights to use UTII depending on physical indicators (Article 346.26 of the Tax Code of the Russian Federation)

Legislative basis for separate accounting when combining UTII and OSNO

Requirement for UTII payers: according to clause 7 of Art. 346.26 of the Tax Code of the Russian Federation, when simultaneously carrying out activities that are subject to taxation in a different manner, they are required to pay taxes corresponding to other regimes. To do this, it is necessary to take into account separately for each direction:

property;
obligations;
business transactions.

Requirements for persons using OSNO: in accordance with clause 4 of Art. 149 of the Tax Code of the Russian Federation requires separate accounting of transactions for calculating value added tax (VAT), according to paragraphs. 9, 10 tbsp. 274 of the Tax Code of the Russian Federation - determination of the tax base for income tax, etc., separate from the performance indicators of other areas.

Similar requirements are imposed on individual entrepreneurs (IP), with the difference that instead of income tax, they pay personal income tax (NDFL).

To carry it out, it is necessary to determine the procedure for the actions of the organization’s employees in the appropriate document.

Features of separate accounting when calculating income tax

In cases where a taxpayer uses two taxation systems, OSNO and UTII, then he needs to separately keep records of income and expenses for those types of activities that are simultaneously in different types of activities. To simplify accounting, additional sub-accounts are often introduced to make it easier to keep track of income and expenses, especially those that cannot be directly attributed to one or another type of regime.

Accounting for income, namely revenue, it is not difficult to distribute correctly according to the required type of activity.

Income tax base for OSNO is determined without taking into account income received while conducting activities on UTII.

Income received from temporary activities, must be reflected in the accounts of other income that are associated with its maintenance, for example:

Various bonuses or discounts received under various contracts;
All possible surpluses that are identified during inventory;
Fines and penalties that are assessed for late payments in court.

These incomes should not be taken into account for income taxes. They should still be taxed if the taxpayer does not conduct any activities other than those on UTII.

Accounting for general expenses for OSNO and UTII

Separate accounting for expenses is much more difficult to distribute than income. Very often, expenses cannot be attributed to a specific type of activity, so it is necessary to correctly reflect them according to OSNO and UTII.

For example, an enterprise is engaged in wholesale (OSNO) and retail (UTII) trade in products. For retail, goods are released on the sales floor by the seller, and wholesale sales are released by the manager from the warehouse. The company also employs a loader, an accountant and a director, who belong to both types of activities.

Payments that relate to the seller and manager will be distributed according to specific types of activities, but for other employees it is a little more complicated, since they apply to both types of activities. Payments to these employees must be distributed correctly, since they cannot be allocated to a specific type of activity.

There is an opinion of the financial department that an enterprise can independently determine the method of distribution of expenses, only this must be recorded in the accounting policy of the enterprise.

When choosing possible taxation schemes, business entities have the opportunity to combine tax regimes and. If there are advantages of such a choice, the simultaneous application of the general taxation scheme and UTII requires separate accounting of assets, transactions and liabilities.

Basic information

The choice of taxation regime is carried out at the stage or, or in the order of changing such a regime in the process of current activities. Among the possible schemes, a taxpayer can choose:

BASIC– general taxation regime, in which the subject submits reports, makes calculations and makes payments for each type of tax obligation provided for by the Tax Code of the Russian Federation;
UTII– a taxation regime that can be applied simultaneously with a general or simplified scheme, and represents the payment of regular fixed payments for specifically defined types of activity of the subject.

Wherein:

The main advantage of choosing UTII, including in combined use with OSNO, is the ability to replace the payment of various taxes (, etc.). This advantage becomes especially noticeable if the company's income significantly exceeds its expenses.
The disadvantage of UTII is the limited list of activities to which this regime can be applied. Combining UTII and OSNO requires maintaining separate records of income and expenses.

Trading company on OSN and UTII: how to maintain tax and accounting records? The video below will tell you:

Concept and essence

If a business entity has chosen the option of combining these modes, it is obliged to comply with the requirement regulated by Art. 274 of the Tax Code of the Russian Federation - keep separate records of income and expenses for individual areas of activity that correspond to different regimes. Separate accounting objects include:

financial and property assets of the enterprise;
income and expense obligations;
business transactions.

Since OSNO involves the calculation and payment of several independent types of taxes, separate accounting must be maintained for each of them. For example, the tax base for profits does not provide for accounting for income from activities that fall under the UTII regime.

On the contrary, as part of UTII income, it is necessary to take into account individual revenues that are not typical for other types of taxes (for example, penalties collected in court proceedings).

Advantages and disadvantages

A significant disadvantage of such an accounting system is its excessive complexity, especially for small and medium-sized businesses. Separate accounting requires compliance with the specifics for each type of tax falling under the OSNO scheme, and, at the same time, division into separate areas of activity corresponding to UTII.
The advantages of accounting are due to the essence of combining UTII and OSNO - the exclusion of certain specific types of activities from the general regime in order to optimize taxation.

Combining UTII and OSNO, separate accounting of VAT and expenses - such issues are discussed in the video below:

Regulatory regulation

The basic regulatory legal act in the field of regulation of the OSNO and UNDV regimes is the Tax Code of the Russian Federation. In addition to it, the features of separate accounting are regulated:

letters and orders of the Ministry of Finance of the Russian Federation;
clarifications and information letters from the Federal Tax Service of the Russian Federation.

The practice of arbitration courts of the Russian Federation is of great importance, which is not recognized by the rules of law, but allows one to obtain clarification on controversial tax issues that should be taken into account for current activities.

We will explain below how to keep separate records when combining UTII and OSNO for individual entrepreneurs and legal entities.

How to keep separate records when combining UTII and OSNO

For practical control over separate accounting at the enterprise, additional sub-accounts are provided that make it possible to subdivide income and expense transactions for each area of activity, while at the same time classifying them by type of UTII regime. In addition, a separate accounting procedure is provided for expenses and income that do not directly fall under any of the specified regimes.

It is relatively easy to carry out separate accounting for income, since income-generating transactions are characterized by a clear definition of the specific area of activity in which revenue is reflected.

Many features are provided for the distribution of expense transactions and obligations among various types of activities:

it is allowed to use the distribution of expenses in proportion to income for specific types of activities (clause 9 of Article 274 of the Tax Code of the Russian Federation);
To calculate VAT, separate accounting of tax payments for purchased goods or services is used (clause 4 of Article 170 of the Tax Code of the Russian Federation);
separate accounting of expenditure obligations for insurance premiums must be used for the correct calculation of income tax, since they reduce the tax base (clause 2 of Article 263 of the Tax Code of the Russian Federation);
The costs of paying monetary remuneration to employees working simultaneously in several areas of the enterprise’s activities are also subject to distribution.

The video below will tell you about VAT when combining UTII and OSNO in 1C Accounting-8:

Can an enterprise combine modes when conducting activities for which different systems are used? What rules for combining UTII and OSNO apply in 2019?

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If a company conducts one type of activity, then it will not be difficult to decide on the choice of tax system, keep records and calculate taxes.

But what to do in the case when several types of operations are carried out for which UTII or another regime cannot be used?

And there is also no desire to completely switch to OSNO due to the high tax burden. If you are faced with such a problem, it’s worth figuring out how and when you can use UTII and OSNO at the same time.

General information

Let's turn to the letter of the law, which contains information about each of the regimes, and also contains a list of conditions when OSNO and UTII can be used by taxpayers.

Concepts

UTII is a single tax on imputed income. This is a special preferential regime under which companies can operate in relation to certain types of activities ().

When using such a system, the company does not pay:

income tax;
personal income tax;
on property;
VAT (except in some situations).

Instead of such payments, the company must calculate and transfer a single tax to the state treasury.

There also remains an obligation to transfer insurance contributions to funds (PFR, Social Insurance Fund), water tax, land tax, transport tax and other taxes according to the general rules.

In addition to reducing the tax burden, the company has the opportunity to reduce the number of reports submitted.

The decision to introduce or abolish the tax system in the territorial district is made by regional self-government bodies.

What to do if an organization conducts activities that are subject to UTII, and also conducts operations that are not subject to taxation?

It will use OSNO for this activity unless it promptly submits notice of changeover.

OSNO is a general taxation system on which the following are paid:

income tax (except for some preferential categories of companies);
on property;
personal income tax;
insurance amounts, regional taxes, etc.

For all types of activities in relation to such taxes, it is worth reporting to the tax office.

Transition conditions

The transition to OSNO is carried out in the following cases:

if the organization does not meet the requirements of the preferential treatment or has violated them when using the special regime;
if the enterprise must invoice VAT, that is, it is a payer of such tax;
if the company is one of the beneficiaries of income tax;
if the company simply does not know about the possibility of using other tax systems;
if an entrepreneur worked on a patent simplified tax system, but did not pay for the patent on time.

There is no need to notify about using OSNO. An organization switches to this mode by default from the moment it opens or loses the right to work on a special system.

There are no restrictions on the use of OSNO, that is, it can be used by all legal entities and individuals without exception.

The transition to UTII is voluntary, but for this it is necessary to submit a corresponding notification (or) to the tax office.

There are a number of restrictions for using imputation:

The following are not entitled to use the tax system:

largest taxpayers;
educational institutions, organizations providing medical services and social security, if the activities cannot be done without catering.

There are also restrictions on types of activities. There is a closed list that includes catering services, retail trade, advertising, etc. You can view it in Art. 346.26 Tax Code.

Legal grounds

When using UTII you should be guided by:

When working on OSNO, you should rely on regulatory documents that regulate the procedure for calculating and paying taxes to be transferred to the system. This:

Combination of tax regimes OSNO and UTII

Enterprises can combine the general system and UTII, and individuals can work simultaneously in UTII, OSNO and patent mode.

Let us dwell on the simultaneous use of imputation and the general mode. What rules should you follow?

Taxable period

The tax period for those imputed is a quarter. That is, every three months in relation to those types of activities that are subject to a single tax, you will have to submit and pay the appropriate taxes.

Under OSNO, the tax period is determined for each type of tax:

Calculation algorithm

When determining the amounts to be paid, it is worth highlighting which income and expenses relate to UTII and which to OSNO. It is worth calculating the amounts separately for each type of tax.

When calculating UTII it is worth considering:

adjustment factors K1 and K2;
rate 15%;
basic profitability;
physical indicator.

The following formula is used:

The base is defined as follows:

When conducting business on OSNO, it is worth calculating income tax, VAT and property tax.

To carry out calculations, it is necessary to determine income. It could be:

profit received from the sale of goods (at OSNO);
non-operating profit ().

Profit is determined by subtracting expenses from income. The procedure for transferring income tax when combining UTII and OSNO contains Art. 346.26 clause 4, 7 Tax Code.

In relation to total income and expenses, it is worth using the following formula (to highlight the profit of OSNO):

UTII expenses:

The company has the right to independently distribute and fix expenses in its accounting policies. If there are types of expenses that cannot relate to only one type of activity, then they are divided in proportion to the income of UTII and OSNO

Drawing up accounting policies

Taxpayers must draw up an accounting policy in the form of a separate document, which will contain all the important nuances of taxation.

The accounting policy does not have a regulated form, so organizations are required to independently approve it and follow the prescribed rules when conducting activities.

If a company combines UTII and the general regime, it must keep separate records of property assets, obligations and business transactions (Article 346.26, paragraph 7 of the Tax Code).

But at the same time, accounting policies for those types of activities that are subject to imputed tax will be drawn up on a general basis.

The accounting policy should provide for the calculation procedure:

income tax;
on property;

They prescribe the specifics of transferring insurance payments and distributing payments for temporary disability.

When preparing accounting policies for accounting, it is worth relying on the law that has been approved.

In the document:

fix the chart of accounts used;
approve the rules for distributing values among subaccounts;
determine methods for assessing assets and liabilities for separate accounting, etc.

Separate accounting

As mentioned above, companies that combine UTII and OSNO must maintain separate accounting. Companies are required to calculate and pay taxes in relation to different types of activities in accordance with the applicable regime.

If separate accounting is not maintained, then there is no reason to consider the enterprise a violator, and it cannot be held accountable.

But if separate accounting is not maintained, unpleasant consequences may arise:

Distortion of the tax base for individual payments.
Incorrect payment of tax.
It is impossible to apply input VAT to deductions, as well as to take it into account in costs that are accepted for deduction when calculating corporate income tax ().

Since two modes are combined, it is worth highlighting the costs:

that are related to the receipt of profit from transactions that are subject to a single tax;
that are related to income from activities subject to OSNO;
that belong to one and the second mode simultaneously.

The costs of the first group will not be taken into account, and the costs of the third group should be distributed by type of activity.

Separate accounting should be maintained for property, production, and general business expenses, which are clearly demarcated.

The accountant's work will be made easier if the accounting policy stipulates how to divide expenses, the cost of property and employee salaries.

This way it will be possible to separate out those costs that will not be taken into account when calculating income tax. In the case when all indicators can be clearly distinguished between UTII and OSNO, problems will not arise. But what if this is impossible to do?

Then you should turn to such a method as shared distribution. It is implemented in relation to expenses:

to pay sick leave for temporary disability for the same employees;
for the purchase of equipment, transport for general use.

It is also necessary to organize when combining OSNO and UTII
distribution of salaries of administration representatives and workers who belong to the category of service personnel.

Questions that arise

Do not panic if you are confused about the laws and do not know which decision will be correct when distributing taxes and paying them. We will answer the most frequently asked questions.

Features for LLC

If an organization for a certain time carries out only activities that are subject to UTII, then zero reporting is not filed for income tax and VAT.

Providing a zero declaration for imputation will indicate that such activities are not carried out.

But misunderstandings often arise with tax structures, so it is better to submit zero reports.

When combining modes by an organization, it is important:

divide employees as much as possible by type of activity, draw up administrative documentation for the company;
divide property objects;
divide the consumable part;
when combining OSNO and UTII, make postings through the terminal;
approve subaccounts in the chart of accounts that will reflect assets, liabilities, income, and expenses;
consolidate in the accounting policy methods for maintaining separate records of all factors.

Nuances of an individual entrepreneur (IP)

When combining UTII and SOS, the entrepreneur is exempt from paying personal income tax, VAT and property tax in relation to those types of activities that fall under the single tax.

Therefore, it is also important to divide all income and expenses between those types of activities that are subject to OSNO and those that are subject to imputation. Entrepreneurs, according to the law, do not keep accounting records.

But if they carry out business simultaneously in two tax systems, they will have to keep accounting - this will facilitate the calculation of taxes. An individual entrepreneur can keep records by filling out.

What about VAT?

Companies do not have to pay VAT when using UTII, except for the cases described in. Firms on OSNO do not have such an exemption.

Accordingly, when combining UTII and OSNO, only part of those types of activities that relate to imputation are exempt from calculating value added tax. This means that it is worth organizing separate VAT accounting.

If a legal entity or individual purchases a product with allocated VAT, which will be used in transactions on UTII, then the amount of tax will be taken into account in the price of such products.

If a company purchases goods with VAT for the activities of OSNO, then the amount of tax will be deducted in accordance with the procedure approved by regulatory documentation.

But there are situations when it is difficult to organize separate accounting for expenses, for example, when renting a building or paying for housing and communal services.

Then the amount of input VAT should be distributed in proportion to how such products are used in a particular activity. Regarding VAT from transactions on OSNO, a declaration is submitted every three months.

Should I pay property tax?

Companies on UTII do not have to pay property tax. But if, in addition to those types of activities that are subject to imputed tax, other transactions are carried out that fall under the OSNO taxation, then it is necessary to maintain separate records in relation to property objects.

The cost of operating systems that are used when carrying out activities on a common system must be included in the base in accordance with Chapter. 30 NK.