List of expenses under the simplified tax system “income minus expenses”: table for 2022 with explanation

List of expenses under the simplified tax system for 2022

Taking into account the requirements of the norms of Ch. 26.2 of the Tax Code of the Russian Federation, the object for calculating tax under the special regime in question must be determined in one of two ways:

• income;
• income minus expenses.

For the first method, the issue of expenses for tax purposes does not matter, but for the second it plays a very important role.

Read about how to change the object of taxation on a simplified basis in this article.

Clause 1 Art. 346.16 of the Tax Code of the Russian Federation identifies the following expenses under the simplified tax system - income minus expenses:

• costs for the purchase, production and installation of fixed assets;

Read about the procedure for writing off fixed assets for expenses under the simplified tax system here.

• costs of purchasing intangible assets;
• costs for the purchase of exclusive rights, know-how, intellectual property;
• costs incurred in obtaining patents;
• costs associated with R&D;
• costs of repairing and improving fixed assets - both own and leased;
• expenses incurred under lease agreements;
• material costs;
• labor costs;
• costs for all types of compulsory insurance (pension, social, medical, life insurance);
• expenses related to payment for services provided by credit institutions;

What services provided by credit institutions can be taken into account in expenses under the simplified tax system, read the article “Accounting (nuances)”.

• costs in the form of input VAT amounts;

Read about the reflection of VAT under the simplified tax system here and in the material “How to take into account input VAT under the simplified tax system?”.

• costs aimed at paying customs duties;
• expenses associated with business trips (payment for travel to the place of performance of an official assignment and back, payment for accommodation, daily allowance);
• costs of accounting, auditing, legal and other similar services, including accounting services ;

Is it possible to take into account consulting costs under the simplified tax system, find out from the material “Consulting costs under the simplified tax system, income minus expenses”

• costs of training and retraining of personnel;

Can participation in a conference be considered expenses for training and retraining of personnel? Find out from the publication “Participation of employees in conferences - an expense under the simplified tax system?”

• stationery costs;
• costs for postal, telephone and other office services.

In 2022, the list of expenses under the simplified tax system was supplemented with two new subparagraphs that allow the following to be taken into account:

• expenses for ensuring safety measures provided for by legal regulations, and expenses associated with the maintenance of premises and equipment of health centers located directly on the territory of the organization;
• expenses for the purchase of medical devices for the diagnosis (treatment) of a new coronavirus infection according to the list approved by the Government, as well as for the construction, manufacturing, delivery and bringing of these medical devices to a state in which they are suitable for use.

These costs can be taken into account in the tax base for 2022 (Clause 8, Article 10 of Law No. 305-FZ dated 07/02/2021).

We also advise you to look at recommendations for accounting for expenses incurred due to the COVID-19 epidemic from ConsultantPlus experts. You can get trial access to the legal system for free.

A detailed list of expenses under the simplified tax system is given in Art. 346.16 Tax Code of the Russian Federation. It is closed, that is, other expenses that are not indicated in this list cannot reduce the tax base under the simplified tax system.

Read about the requirements for expenses taken into account under the simplified tax system in this article..

List of material costs

Organizations and entrepreneurs using the simplified tax system take into account material expenses in accordance with the procedure for calculating income tax provided for in Article 254 of the Tax Code.
Material costs are mainly typical for manufacturing firms. However, such costs may also be incurred by trade organizations and firms that perform work or provide services. For example, material costs include the costs of purchasing fuels and lubricants (fuels and lubricants), work clothes and safety shoes, and paying for utilities.

According to Article 254 of the Tax Code, material costs include acquisition costs:

• raw materials and supplies used in the production of goods (works, services) and for other production needs;
• components and semi-finished products subject to further processing;
• materials for packaging of goods sold (containers);
• fuel, water and energy of all types for heating buildings and industrial needs;
• works and services of a production nature performed by third parties or structural divisions of the company (for example, transportation costs);
• property that is not depreciable (that is, the cost of which is less than 40,000 rubles or the useful life of which is less than one year);
• tools, production equipment, laboratory equipment, workwear and safety footwear, etc.

What other expenses can be classified as material?

The list of material costs is not exhaustive. They may also include other documented costs that are directly related to the production and sales process.

Thus, in letter dated January 29, 2015 No. 03-11-06/2/3237, the Russian Ministry of Finance came to the conclusion that the costs of researching the market conditions of printed products to identify public opinion about printed publications can be classified as production costs. And as a result, take into account the “simplified” expenses, provided that they are justified and documented.

The simplified tax system can reduce the tax base by the amount of costs for the installation and operation of advertising structures carried out in accordance with agreements for the placement of such structures concluded with the owners of land plots, buildings or other real estate, including with the owners of premises in an apartment building. They are of a production nature for a taxpayer engaged in business activities in the field of outdoor advertising distribution. Therefore, such expenses can be taken into account as part of material expenses when determining the tax base for a “simplified” tax (letter of the Ministry of Finance of Russia dated March 17, 2014 No. 03-11-06/2/11342).

In addition, transportation and forwarding costs of a production nature performed by third-party organizations can also be reflected as part of material costs. But to confirm the costs under the transport expedition agreement, it is necessary to have forwarding documents confirming the actual provision of services.

Forwarding documents include (Law No. 87-FZ dated June 30, 2003, Decree of the Government of the Russian Federation dated September 8, 2006 No. 554, Order of the Ministry of Transport of the Russian Federation dated February 11, 2008 No. 23):

• instructions to the freight forwarder (determines the list and conditions for the freight forwarder to provide freight forwarding services to the client under the freight forwarding agreement);
• forwarding receipt (confirms the fact that the forwarding agent has received cargo for transportation from the client or from the shipper indicated by him);
• warehouse receipt (confirms the fact that the freight forwarder has accepted the cargo from the client for warehousing).

Thus, if the listed documents are available and executed in accordance with all the rules, then the costs of the transport expedition agreement can be taken into account when calculating the single tax.

Officials recommend

Some costs can equally be attributed simultaneously to several expense groups. For example, “simplified” people can take into account expenses for stationery on two grounds at once: as material expenses (clause 5 of Article 346.16 of the Tax Code of the Russian Federation) and as a separate expense (clause 17 of Article 346.16 of the Tax Code of the Russian Federation). The “simplified” person decides independently which group such expenses belong to (letter of the Ministry of Finance of Russia dated March 7, 2006 No. 03-11-04/2/57).

True, sometimes officials in their explanatory letters recommend that taxpayers classify certain expenses as specific types of expenses.

For example, in a letter dated December 25, 2015 No. 03-11-06/2/76408, the Russian Ministry of Finance indicated that the costs of the “simplified” for the purchase and refilling of cartridges can be taken into account not as part of the costs of office supplies, but as material costs.

The fact is that the Tax Code allows us to classify as material expenses, in particular, the costs of purchasing materials used for production and economic needs. Here you can take into account, for example, testing and monitoring of fixed assets, their maintenance and operation (clause 2, clause 1, article 254 of the Tax Code of the Russian Federation). In addition, as part of material expenses, you can reflect the costs of purchasing work and services of a production nature, performed by third-party organizations and individual entrepreneurs (clause 6, clause 1, article 254 of the Tax Code of the Russian Federation).

In turn, work of a production nature includes the performance of individual operations for the production of products (performance of work, provision of services), processing of raw materials or supplies, maintenance of fixed assets and other similar work.

Based on this, the Ministry of Finance comes to the conclusion that a simplified organization that produces printed products can take into account the costs of purchasing and refilling cartridges as part of material costs.

In a similar manner, it is possible to reflect as part of material expenses the costs associated with payment for the services of a transport organization for the delivery and forwarding of finished printed products to customers.

Rates according to the simplified tax system - 6 or 15%

According to Art. 345.20 of the Tax Code of the Russian Federation, when using the “income” object to calculate the single tax, a rate of 6% is provided, which since 2016 in the regions can be reduced to 1%. For the object “income minus expenses”, taking into account the type of activity of the taxpayer, the tax rate can vary from 5 to 15%.

Features of the recognition and assessment of expenses for a specific type of activity are given in the accounting policy.

Important! All expenses that reduce the tax base under the simplified tax system “income minus expenses” must be documented and economically justified (clause 2 of article 346.16, clause 1 of article 252 of the Tax Code of the Russian Federation).

Compensation for the use of personal transport of employees

When taking into account this type of expense, it is necessary to follow the rules of documentation. Unreasonable charges for this type of expense entail problems in accounting for the expense item of the simplified tax system, personal income tax, as well as insurance premiums. To avoid problems, certain rules should be followed:

• with an employee who uses his car to solve production problems, along with the employment contract, an additional agreement is concluded for a reasonable payment of compensation (Article 188 of the Labor Code of the Russian Federation);
• the document should specifically specify the amount of compensation for fuels and lubricants (for example, 6 liters - 120 km);
• the agreement must indicate a list of production tasks when personal transport can be used. It is necessary to keep records of when and for what purposes the transport was used.

It is acceptable to issue waybills. You can keep a record book, which will reflect the use of transport, recording the date, time of departure, arrival, indicating the purpose of the trip, direction, number of kilometers. This is done so that at the end of the reporting period it is possible to clearly calculate the total mileage of the journey made for official needs and calculate fuel costs;

• receipts for fuel and lubricants must be provided.

Attention! If the requirements of the above points are taken into account and the documents are drawn up correctly, personal income tax and insurance premiums are not withheld from the amounts of compensation paid (clause 2, clause 1, article 422 of the Tax Code of the Russian Federation, letter of the Ministry of Finance dated December 6, 2019 No. 03-04-06/94977, letter of the Federal Tax Service dated November 13, 2018 No. BS-3-11/ [email protected] ).

Payments for compensation for the use of personal transport are written off in accordance with established standards (clause 12, clause 1, article 346.16 of the Tax Code of the Russian Federation, Decree of the Government of the Russian Federation dated 02/08/2002 No. 92):

• for cars with engine capacity less than or equal to 2 liters. 1,200 rubles are allowed. per month;
• for cars with engine capacity exceeding 2 liters. 1,500 rubles are allowed. per month.

This includes all expenses for the maintenance and use of the car: fuel costs, maintenance, parking, etc. No other payments are provided under this article.

An employer may pay an employee more than the given amount, but expenses in the specified amounts will be taken into account when calculating taxes.

Recognition of material expenses under the simplified tax system, as well as other types of expenses

Clause 2 Art. 346.17 of the Tax Code of the Russian Federation defines the following points for recognizing expenses by an organization or individual entrepreneur under the simplified tax system - income minus expenses:

1. Material expenses are accepted on the date of payment of the debt in one of the following ways:

• transfer of funds from the taxpayer’s current account;
• issuing funds from the cash register;
• any other way of repaying the debt.

Such expenses of the simplified tax system, the list of which is determined taking into account the requirements of Chapter. 25 of the Tax Code of the Russian Federation, include:

• purchase of raw materials, including those used for technological purposes;
• purchase of various types of equipment and other household supplies;
• purchase of components, semi-finished products;
• procurement of works and services involved in the production process;
• use of fixed assets and other property related to environmental activities.

2. Expenses incurred in connection with calculations for wages under the simplified tax system are recognized in the same manner as material expenses.

Regarding the list of simplified taxation system expenses related to payment for work activities, you should also be guided by the provisions of Chapter. 25 Tax Code of the Russian Federation. These costs include:

• payment of wages to employees;
• bonuses and other incentive payments;
• the cost of utilities, food and products provided to employees free of charge;
• expenses for the purchase and production of uniforms for employees, which are given to them free of charge or sold to them at a reduced price.

A complete list of labor costs is contained in Art. 255 Tax Code of the Russian Federation.

3. Expenses for payment of the cost of goods that were purchased for the purpose of further sale are accepted as they are sold.

Read more about accounting for the write-off of goods when applying the simplified tax system here.

4. Other features of recognizing expenses are as follows:

• tax expenses are written off based on the date of actual payment of taxes;
• expenses for fixed assets and intangible assets are recognized at the end of the tax period in the amount of amounts paid;

Read more here.

• when paying by bill of exchange, expenses are taken into account on the date of payment of the bill of exchange, however, if the bill of exchange is transferred in favor of third parties, then the date of recognition of the expense corresponds to the moment of its transfer.

Simplified people keep records of income and expenses in KUDIR. We described in this article how to fill out the book using the current form.

You can find a ready-made sample of filling out KUDIR for 2022 in ConsultantPlus. Get trial access for free and proceed to the material.

The procedure for recognizing expenses for the purchase of goods

Setting up the procedure for recognizing expenses

Setting up the procedure for recognizing expenses for goods under the simplified tax system is carried out in the Accounting Policy : section Main - Settings - Taxes and reports - tab USN - Procedure for recognizing expenses - Expenses for the purchase of goods.

The conditions for recognizing expenses for the purchase of goods are set in the program by default:

• Receipt of goods - Yes ;
• Payment for goods to the supplier - Yes ;
• Sales of goods - Yes ;
• Receiving income (payment from the buyer ) - No.

Tax legislation does not provide that payment is the only condition for including in expenses the cost of purchased and sold goods under the simplified tax system. From paragraphs. 2 p. 2 art. 346.17 of the Tax Code of the Russian Federation follows: if a product is purchased for further sale, the costs of paying its cost are subject to accounting as the product is sold to the buyer.

Conditions for recognizing expenses

The inclusion of the cost of goods in expenses occurs at the moment when all conditions for recognizing expenses are met:

• goods are accepted for accounting;
• payment for the goods was made to the supplier (clause 2 of Article 346.17 of the Tax Code of the Russian Federation);
• the goods were sold to the buyer (clause 2, clause 2, article 346.17 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of the Russian Federation dated March 18, 2014 N ГД-4-3/ [email protected] ).

This means that expenses for purchased goods in 1C will automatically fall into KUDiR if the following conditions are met:

• a receipt document has been drawn up and in the Expenses (NC) it is indicated Accepted ; PDF
• the amount for the goods received is debited from the current account; PDF
• a document for the sale of goods to the buyer has been drawn up. PDF

To track compliance with the conditions for recognizing expenses, the accumulation register Expenses under the simplified tax system . The register accumulates information on the fulfillment of the above conditions. Using it, you can find out the current state of the expense and determine what events must occur to recognize an expense that reduces the tax base if the expense is Accepted . PDF

For more information on working with the register, see the article Register of Expenses under the simplified tax system.

Expenses that cannot be taken into account under the simplified tax system “income minus expenses”

A list of some types of expenses that, according to officials, do not reduce the tax base under the simplified tax system “income minus expenses” is presented in the table.

See also the article “Expenses that officials prohibit the “simplified” from taking into account.”

Costs of household supplies for the office

Household goods are not directly included in the list of expenses under the simplified system. However, “simplifiers”, like any other organization, cannot do without such costs. How to take into account the costs of detergents and napkins?

In accordance with Art. 163 of the Labor Code of the Russian Federation, the employer is obliged to provide normal conditions for employees to fulfill production standards. Such conditions include, in particular:

• good condition of premises, structures, machines, technological equipment and equipment;
• timely provision of technical and other documentation necessary for work;
• proper quality of materials, tools, other means and items necessary to perform the work, their timely provision to the employee;
• working conditions that meet labor protection and production safety requirements.

According to paragraphs. 1, 2 tbsp. 25 of the Federal Law of March 30, 1999 No. 52-FZ “On the sanitary and epidemiological welfare of the population”, working conditions, the workplace and the labor process should not have a harmful effect on humans. Requirements for ensuring safe working conditions for humans are established by sanitary rules and other regulatory legal acts of the Russian Federation.

POSITION OF THE MINISTRY OF FINANCE

The consumption of material supplies, which include toilet paper, soap, cleaning products, napkins, etc., is determined by the needs of the company. Therefore, you can buy and spend exactly as much as you need, accepting the spent amounts as expenses under the simplified tax system.

— Letter dated September 1, 2006 No. 03-11-04/2/182.

Individual entrepreneurs and legal entities are obliged to carry out sanitary and anti-epidemic (preventive) measures to ensure safe working conditions for humans and to comply with the requirements of sanitary rules and other regulatory legal acts of the Russian Federation for production processes and technological equipment, organization of workplaces, collective and individual protective equipment for workers , work, rest and consumer services for workers in order to prevent injuries, occupational diseases, infectious diseases and diseases (poisoning) associated with working conditions.

Compliance with these requirements is achieved by maintaining clean and tidy premises, workplaces and providing workers with cleaning, washing and other means. In practice, many people combine all such costs into one category “household goods”.

As we said, household goods are not included in the closed list of expenses under the simplified tax system. However, “simplified” have the right to take into account material costs, the composition of which is determined in accordance with Art. 254 of the Tax Code of the Russian Federation, and in paragraphs. Paragraph 2, paragraph 1 of this article refers to materials used for household needs. These are the same household goods.

GOOD TO KNOW

In both tax and accounting, inventories are taken into account at actual cost, the procedure for determining which depends on the method of receipt of the asset by the organization (purchase for a fee, free of charge, as a contribution to the authorized capital, etc.).

Accounting

In accordance with clause 2 of PBU 5/01, the following assets are accepted as inventories:

• used as raw materials, materials, etc. in the production of products intended for sale (performance of work, provision of services);
• intended for sale;
• used for the management and economic needs of the organization.

Also, in accordance with clause 42 of the Guidelines for accounting of inventories (approved by order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n, hereinafter referred to as the Guidelines), materials are a type of inventory. Materials include raw materials, basic and auxiliary materials, purchased semi-finished products and components, fuel, containers, spare parts, construction and other materials used in the production of products (performance of work, provision of services).

Since household goods are purchased to ensure normal working conditions during the production of products (performance of work, provision of services), they can be classified as industrial goods. Consequently, they must be capitalized at the actual cost, equal to the amount of the enterprise’s actual costs for their acquisition, excluding VAT (clauses 5, 6 of PBU 5/01). However, since organizations using the simplified tax system are not VAT payers, the amount of VAT presented by the supplier will be taken into account in their actual cost.

POSITION OF THE MINISTRY OF FINANCE

VAT on purchased materials is subject to inclusion in expenses precisely on the basis of paragraphs. 8 clause 1 art. 346.16 Tax Code of the Russian Federation.

— Letter dated September 28, 2007 No. 03-11-04/2/239.

The receipt of household goods is reflected in accounting under account 10 “Inventories”, subaccount 10-9 “Inventory and household supplies”.

In accordance with paragraphs. 5, 7, 17, 18 PBU 10/99, the use of household goods is reflected as part of expenses for ordinary activities and is recognized as expenses in the reporting period in which they were incurred. The transfer of household goods is reflected in accounting from the credit of account 10 to the debit of account 25 “General production expenses” or account 26 “General expenses”, etc.

Example.

An organization using the simplified tax system purchased household goods worth 100,000 rubles. Half of the purchased batch of household goods was transferred to production.

GOOD TO KNOW

As of January 1, 2015, the LIFO method is not used for tax purposes.

simplified tax system

Taxpayer expenses for the purchase of household goods and household chemicals (toilet paper, disposable paper towels, napkins, toilet soap, dish sponges, napkins, cleaning products, etc.) are classified as household expenses. In this regard, these justified and documented expenses reduce the tax base when applying the simplified taxation system.

As for the norms for writing off the above-mentioned costs as expenses, the cost of inventories included in material expenses is determined based on their acquisition prices (excluding value added tax and excise taxes, except for cases provided for by the Tax Code of the Russian Federation), including commissions, paid to intermediary organizations, import customs duties and fees, transportation costs and other costs associated with the acquisition of inventories. Amounts of input VAT paid when purchasing household goods are not included in their cost, but are taken into account as a separate type of expense.

According to paragraphs. 1 item 2 art. 346.17 of the Tax Code of the Russian Federation, material expenses (including expenses for the purchase of household goods) are taken into account at the time of repayment of the debt to their supplier by writing off money from the current account, paying from the cash register or in another way (cash method). Thus, expenses for the acquisition of materials are recognized after they have been paid for and entered into the warehouse, regardless of the date of their write-off for production (letters of the Ministry of Finance of Russia dated July 31, 2013 No. 03-11-11/30607, dated December 7, 2012 No. 03-11-11/ 366).

IMPORTANT IN WORK

Chapter 26.2 of the Tax Code of the Russian Federation does not provide for adjustments to the value of inventory balances transferred to production, but not used in production at the end of the month.

What to do if expenses exceed income under the simplified tax system?

When calculating and paying tax, you should pay attention to the fact that Art. 346.18 of the Tax Code of the Russian Federation provides for the payment of a minimum amount of tax, defined as the product of 1% and the amount of income received.

Payment of the minimum tax is carried out in the following cases:

• if a loss was incurred during the tax period;
• if the minimum tax amount exceeds the tax received at the end of the tax period.

Read about tax losses under the simplified tax system here.

A loss should be considered the amount of excess of expenses over the amount of income received for the tax period.

With regard to the loss, the following possibilities and conditions for its write-off must be taken into account for the purposes of Chapter. 26.2 of the Tax Code of the Russian Federation:

• the loss can be reflected in deferred expenses;
• it is possible to form a tax base taking into account its reduction by the amount of the loss within 10 years following the period of its receipt;
• in case of repeated receipt of losses, it is necessary to transfer them in the order of priority;
• it is necessary to ensure the safety of documents confirming the loss during the entire period of its transfer;
• there is no need to take the loss into account in the event of a change in the simplified taxation system.

About accounting for simplified taxation system losses in a situation of regime change, read the material “Is it possible to carry forward losses received during the period of application of the simplified taxation system to the future if you switched to the general taxation regime and then returned to the simplified taxation system again?” .

The procedure for recognizing additional expenses for customs payments under the simplified tax system in 1C 8.3

Customs payments are taken into account as expenses (clause 11, clause 1, article 346.16 of the Tax Code of the Russian Federation), and are also separately taken into account in the organization’s KUDiR under the simplified tax system.

In 1C 8.3 section “Customs payments” there is an item “Goods written off”. This paragraph was introduced because the Federal Tax Service gave its explanations and their position is quite strict. The position of the Federal Tax Service is that customs payments should be included in the KUDiR as goods are sold, subject to payment to the seller.

In order to reflect customs payments in KUDiR and include them in expenses, the following conditions must be met:

• the import of goods has been formalized;
• customs duties must be paid;
• goods sold.

Thus, if in 1C 8.3 in the last paragraph “Goods written off” the checkbox is checked, then customs payments will go to KUDiR at the end of the month, with the document “Write-off of customs payments for the simplified tax system” during regulatory procedures. If there is no checkbox, then the expenses will be reflected when posting the “Customs Customs Declaration for Import” document:

In more detail, how to deal with possible errors associated with accounting for expenses under the simplified tax system, as well as legal requirements under the simplified tax system, was studied in the Master Class: SIMPLIFIED - All changes and Accounting in 1C:8. Theory and practice .

Will be considered:

• Theory “9 Circles Simplified. All changes for 2016." Lecturer: Klimova M.A. Read more >>
• Practice “STS - features and errors of accounting in 1C:8” Lecturer - O.V. Sherst Read more >>

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Filling out a declaration under the simplified tax system

In accordance with the Tax Code of the Russian Federation, the declaration is submitted once a year after its end no later than:

• March 31st organizations;
• April 30 IP.

The form and procedure for filling out a declaration under the simplified tax system from the report for 2021 is new, approved. by order of the Federal Tax Service dated December 25, 2020 No. ED-7-3/ [email protected] For earlier periods, we submitted the form from the Federal Tax Service order dated February 26, 2016 No. ММВ-7-3/ [email protected]

When filling out a declaration form under the simplified tax system with the object of taxation “income minus expenses”, you need to pay attention to section 2.2, which contains information about the income received and the taxpayer’s expenses.

See and download the declaration form for the simplified tax system and examples of how to fill it out in this material.

Tax payment is made in advance payments based on the results of each reporting period (quarter) no later than the 25th day of the month following the end of the reporting quarter. In this case, the deadline for paying tax for the year corresponds to the deadline for submitting reports for the specified period.

For more information about the deadlines for filing reports and paying taxes, read the article “What are the deadlines for submitting a declaration under the simplified tax system?” .

The procedure for recognizing input VAT expenses under the simplified tax system in 1C 8.3

“Input” VAT is included in expenses in accordance with paragraphs. 8 clause 1 art. 346.16 Tax Code of the Russian Federation. At the same time, in KUDiR, “input” VAT must be taken into account as a separate line, simultaneously with the costs of received goods, works, services to which it relates.

In order to reflect input VAT in KUDiR and include it in expenses, the following conditions must be met:

• Expenses for goods, works, and services received must be incurred for tax accounting purposes. That is, KUDiR should include amounts associated with the purchase of goods, materials, works or services of third-party organizations;
• Pay money to the supplier, including input VAT, which he submits in the amount of 100%.

According to the last condition, in the accounting policy setting “Accepted expenses for purchased goods, works, services”, you should check the box. If it is not supplied, then the “input” VAT will be included in KUDiR upon payment and reflection in the 1C 8.3 information base. It is necessary to wait for the VAT to go to KUDiR simultaneously as the second line with the expenses to which it relates:

Results

Costs incurred under the simplified tax system must be determined for tax accounting purposes only if the tax object “income minus expenses” is used to calculate the tax. At the same time, Ch. 26.2 of the Tax Code of the Russian Federation provides for the concept of a minimum tax that should be paid when expenses exceed the taxpayer’s income and a loss is incurred.

Sources: Tax Code of the Russian Federation

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