Combining basic and UTII: whether to clear income from VAT when distributing expenses and input VAT. Combining basic income and UTII: whether to clear income from VAT when distributing expenses and input VAT Separate accounting of UTII and basic income

But there are always expenses that cannot be attributed to a specific “profitable” operation. This is, for example, the salary of management, accounting and insurance premiums for it, office rent. And these expenses must be divided. Moreover, the result of such a distribution will influence the correct calculation:

• income tax- this is understandable, since the amount of expenses calculated incorrectly will lead to an incorrect calculation of the tax base;
• amounts UTII, which must be transferred to the budget - after all, the tax itself can be reduced by the amount of insurance premiums and sick leave for employees (within 50%) clause 2 art. 346.32 Tax Code of the Russian Federation. If these contributions and benefits relate to employees who are involved in two types of activities (for example, director and accountant), then they must also be distributed between the two modes and Letter of the Ministry of Finance dated February 17, 2011 No. 03-11-06/3/22.

And if there is input VAT, related to general expenses, it must also be divided into two parts:

• one - distributed in proportion to income from general activities - can be taken as a deduction;
• the second - distributed in proportion to income from imputation and other non-taxable transactions - must be included in the value of the property itself.

The distribution of both general expenses and the amount of input VAT related to them is based on income from “imputed” and general activities. And the first question that arises during distribution is whether it is necessary to clear general regime revenues from VAT. We will consider it.

We divide common expenses

Such expenses must be divided between regimes in proportion to the shares of income from each type of activity in their total amount - this is directly enshrined in the Tax Code. clause 9 art. 274 Tax Code of the Russian Federation. The distribution formula looks like this:

Organizations often prescribe in their accounting policies an option for distributing expenses that is beneficial to them - that is, they stipulate that income from operations subject to VAT is included in the formula taking into account the tax. Then it becomes possible to write off more as expenses taken into account when calculating income tax.

There is still an opinion that when distributing costs between “imputed” activities and general activities, organizations have complete freedom of action.

The main thing is that the distribution method is justified and enshrined in the accounting policy. For example, you can distribute total costs in proportion to the area of ​​premises used or other physical indicators. This is what the Ministry of Finance once allowed to do. Letter of the Ministry of Finance dated October 4, 2006 No. 03-11-04/3/431.

However, since 2007, a rule has appeared in the Tax Code that directly requires UTII payers combining “imputed” and general activities to distribute total expenses in proportion to their shares of income. So now organizations have no choice.

Reader's opinion

“We have long stated in our accounting policy that we will distribute expenses in proportion to income, including VAT. The logic was this: since there are no clear instructions in the Tax Code, the inspectorate will not be able to find fault with the option used. However, when tested, it did not work.

Valentina,
accountant, Moscow

However, the inspectorates insist that when distributing general expenses, it is necessary to take into account revenue cleared of VAT. The Ministry of Finance agrees with this Letter of the Ministry of Finance dated February 18, 2008 No. 03-11-04/3/75. After all, in paragraph 1 of Art. 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 if your organization, while distributing its expenses, does not clear general revenues from VAT, then the inspector may assess additional income tax, impose a fine and impose penalties. This is exactly the situation that one of our readers faced. The amounts accrued to the organization for payment to the budget turned out to be quite considerable.

CONCLUSION

If you have expenses that you cannot clearly attribute to imputation or general regime activities, then they must be distributed between regimes in proportion to income. And when distributing, general income must be taken into account without VAT.

We divide the input VAT by total expenses

For such a distribution, it is also necessary to take the proportion that includes the cost of the goods shipped in clause 4 art. 170 Tax Code of the Russian Federation.

Firstly, it is not entirely clear from the Tax Code what exactly is meant by the cost of shipped goods (the cost of their acquisition or sale). Secondly, when determining the proportion for the distribution of input VAT, the same question arises: should indicators be taken into account with or without VAT?

There is no direct answer to these questions in the Tax Code. Inspectors require that the proportion be determined, taking into account the cost of shipped goods as the cost of their sale, and without VAT clause 1 art. 154, paragraph 1, art. 168 Tax Code of the Russian Federation; Letters of the Ministry of Finance dated June 26, 2009 No. 03-07-14/61, dated May 20, 2005 No. 03-06-05-04/137.

By the way, the Supreme Arbitration Court of the Russian Federation agreed with this approach back in 2008. Resolution of the Presidium of the Supreme Arbitration Court of November 18, 2008 No. 7185/08 And after the publication of his decision, judicial practice became uniform: when calculating the proportion that includes income from taxable and non-VAT-taxable transactions, it is necessary to take comparable indicators. That is, all amounts of income must be taken into account without VAT Resolution of the Federal Antimonopoly Service of the North-Western Territory of January 12, 2010 No. A13-517/2009; FAS VSO dated October 8, 2010 No. A78-1427/2009; FAS ZSO dated 06/03/2010 No. A46-16246/2009; FAS UO dated June 23, 2011 No. Ф09-3021/11-С2.

CONCLUSION

As we see, both when distributing total income and when distributing input VAT on them, it is necessary to take comparable indicators - that is, without taking into account tax. And if you did it differently, then the sooner you correct the mistake, the better: not only will the penalties be smaller, but the inspectorate will also have less chance of fining you.

Example. Distribution of total expenses and input VAT on them

/ condition / The organization trades retail (pays UTII) and wholesale (pays income tax).

1. Income data:

2. The amount of total expenses that cannot be attributed to a specific type of activity amounted to RUB 1,000,000 excluding VAT. The amount of input VAT is 126,000 rubles.

/ solution / We will determine the share of income related to general activities and, based on it, calculate the amount of input VAT that can be deducted, and the part of total expenses that can be taken into account when calculating income tax.

Every entrepreneur firmly knows that a business that does not develop must sooner or later die in competition. Sharks have their own path - mergers and acquisitions. But the “kids” and “middle children” usually grow not so rapidly, but “slowly,” as people say. This is due to a huge number of specific obstacles for individual entrepreneurs. The main one, probably, is the disproportionate increase in the tax burden during the forced transition from a special to a general taxation system. You should know more about the nuances of combining and separate accounting of OSNO, UTII and simplified tax system.

Tax regimes that operate in the Russian Federation

The thing is that in Russia there is simultaneously one general regime and several special regimes, called taxation systems. According to the degree of increase in the tax burden, they can be arranged in the following sequence:

Patent taxation system (PTS), which can only be used by individual entrepreneurs. It is permitted for small retail trade and personal services to the population with an annual income of up to 1 million rubles. You can hire up to 15 workers.

The taxation system in the form of a single tax on imputed income (UTII) is applied to the fourteen most common types of small businesses types of activities. Entrepreneurs carrying out such activities must use this system without fail; legal entities may refuse. At the same time, individual entrepreneurs do not have to keep full accounting records, and there are no concessions for enterprises. The amount that will have to be paid to the state increases. It does not depend on actual income, but is determined by municipal authorities.

The simplified taxation system (STS) can be considered as an alternative tax regime. It cannot be used together with the general one, but only instead of it, unlike previous cases. There are restrictions on revenue and the value of the company’s property. There are restrictions on types of activities. The tax amount depends on income. Individual entrepreneurs must maintain simplified accounting records.

The general taxation regime (GTR) does not have any exceptions for the possibility of application, since it is the “default regime” when registering an individual entrepreneur or legal entity. Accordingly, it requires full accounting and implies maximum payments to the budget. This tax regime is often called the general taxation system (OSNO), but it should be noted that such a concept is not in the Tax Code of the Russian Federation, and its use is not entirely correct.

There is also a separate regime for agricultural producers, but it cannot be used by everyone else, so it will remain “behind the scenes”.

If you look closely, you will notice that tax regimes resemble the rungs of a ladder along which entrepreneurs persistently climb to success. But the higher they rise, the more complicated the accounting, and the more they have to give to the state. But not everyone is ready for such a development of events. To reduce additional costs when developing a business, it is often more profitable to use a combination of different taxation regimes.

Combination of UTII and ORN

As already mentioned, ORN is assumed for any business entity immediately after registration and entails maximum taxes. However, when several types of activities are carried out simultaneously, some of them may be subject to UTII, resulting in a reduction in the tax burden. At the same time, when expanding an activity for which initially only UTII was paid, the need to pay other taxes may arise. In both cases, the result is a combination of ORN and UTII.

What can be lost or found

Any innovation is fraught with certain consequences. Moreover, some of them may not be very pleasant. When combining ORN and UTII, one can highlight an obvious plus - the opportunity to reduce the tax burden, and a significant minus - a significant complication of accounting and reporting. For those who worked only for UTII, the minus may exceed the plus, because accounting services are now not cheap.

But if UTII is added to the ORN for certain types of activities, then profit will be ensured with proper execution of separate accounting.

When is such a combination of tax regimes possible?

It is clear that in order to combine ORN with UTII, it is necessary to fully satisfy all the requirements imposed by law, specifically for payers of tax on imputed income. For legal entities they look like this.

For entrepreneurs, the conditions are not so strict.

How to combine modes, and what documents will be needed

ORN is added to the UTII payer automatically after the start of a new type of activity that is not included in the list approved by the municipality. It is re-approved annually and may be narrowed. To avoid ending up in an unpleasant situation, you need to monitor such changes. The larger the city, the fewer types of activities fall under UTII. For example, in Moscow, since 2014, this tax regime has not been applied at all.

For some activities related to ORN, it is required to submit a notification to the supervising executive bodies before starting to deal with them.

For those who are already working on ORN, the opposite is true. If you wish to pay UTII for an existing or new type of activity, you must submit a corresponding application to the tax office. Only after completing this formality can you begin to implement separate accounting at the enterprise in order to divide the cash flow.

How to keep separate records with such a combination

The opportunity to save on taxes can only appear if, as they say, “separate the flies from the cutlets.” In this case, the “flies” will be income taxed under the ORN; you will have to come to terms with them. But in order for “cutlets” to appear, it is necessary to remove income for which UTII will be paid from general taxation. This is what separate accounting is designed for.

There are no general recipes for such accounting. It is developed by each business entity independently and is enshrined in its accounting policies.

A number of questions need to be addressed there:

• features of income tax calculation;
• calculation of value added tax;
• division of property by type of activity;
• division of employees by type of activity;
• what resources and costs cannot be attributed to one of the modes;
• proportions of their distribution.

The more fully all these points are taken into account, the less likely it is to receive unpleasant questions from regulatory authorities in the future regarding the amounts of taxes paid.

Calculation of value added tax (VAT)

All about taxes that must be paid by an individual entrepreneur:

You can get the maximum benefit for yourself if you distribute it correctly. The fact is that this tax is initially included in the price of any product that is bought or sold. The difference between the amount of tax received and paid is transferred to the budget. Consequently, if you pay a lot when purchasing, and little or nothing when selling, then you won’t have to transfer anything to the budget.

When paying UTII, you do not need to pay VAT. Therefore, if all retail is removed from the ORN, and purchases of goods are made from VAT payers, you will get what is said above.

The main thing is not to forget that in order to deduct input VAT, you definitely need a correctly executed invoice.

For goods and services that simultaneously relate to both types of activity, VAT is distributed using a proportion. It takes into account the share of income from ORN activities in all revenue for the quarter, because VAT is paid quarterly.

But if the share of revenue under ORN is more than 95 percent of all income, then you don’t have to bother and take into account the entire input VAT when calculating.

Accounting

The foundation that ensures stable and relatively safe operation is competent accounting. When taken into account separately, the importance of this factor increases significantly.

The procedure for maintaining accounting records for individual entrepreneurs under various taxation systems:

In addition to fully reflecting all the nuances of the enterprise’s operation in the accounting policy, it is necessary to finalize the chart of accounts. For a convenient and informative reflection of the results for each tax regime, you need to open the corresponding sub-accounts for all accounts important for accounting.

Table: Subaccounts required for separate accounting

Depending on the specifics of the activity, other subaccounts may be needed.

Insurance premiums

The amount of insurance premiums depends not on the tax regime, but on the wage fund. Therefore, based on the size of these contributions, there is no need for separate accounting. But if you approach it from the other side, then UTII can be halved, because the following is subtracted from it:

• all types of mandatory insurance contributions for employees;
• expenses for sick leave;
• contributions under voluntary insurance contracts in case of temporary disability of employees.

All this applies to employees of both an entrepreneur and a legal entity.

When an individual entrepreneur pays contributions for himself, the situation is again the other way around. But this does not eliminate the need to maintain separate records.

Features for individual entrepreneurs and LLCs

When combining general and special tax regimes, an individual entrepreneur must add up all his income, regardless of their taxation. And then pay insurance premiums for yourself from the amount received.

To minimize the overall increase in the amount of insurance premiums, it is necessary to accurately determine the income from activities under ORN. To do this, the entrepreneur must keep separate records of income and expenses in the appropriate book.

An LLC, when combining UTII and ORN, can reduce UTII at the expense of insurance premiums. But there is a need to charge and transfer taxes on profits and property to the budget. They are calculated only for types of activities according to ORN, which also requires careful development of the methodology for separate accounting.

Other nuances

In practice, it is often impossible to divide resources between different activities. In all these cases, you need to be very careful about the methodology for drawing up proportions based on the specific weight of each tax regime. This will allow you to avoid mistakes for which you will later have to pay very dearly.

Considering the complexity and complexity of accounting and taxation under ORN, it is much simpler and more convenient to combine UTII with the simplified tax system, if possible.

Combination of UTII and simplified tax system

From January 1, 2017, the amount of income and the value of property allowing the use of the simplified tax system was increased to 150 million rubles. This provides an additional opportunity to switch from ORN to “simplified” for those who simultaneously pay UTII. As a result, small enterprises will be able to get rid of many of the problems associated with the complexity of ORN.

Pros and cons of combination

If we compare it with the previous case, the main plus remains, but the minuses become much smaller. This is good news.

Enterprises no longer need to calculate and administer income tax and VAT. This greatly simplifies accounting. It is enough to take into account only income or expenses, the list of which is clearly defined in Article 346.16 of the Tax Code of the Russian Federation, and income, and you can choose which is more profitable. Property tax is paid only for real estate for which the cadastral value has been determined, which reduces its value.

Entrepreneurs do not need to pay additional personal income tax, and the same concession for property tax.

Tax accounting is carried out by both entrepreneurs and organizations in a simple and understandable book for recording income and expenses.

In what cases is this possible?

Combining taxation regimes under the simplified tax system and UTII is possible only if all the restrictions that exist for each of them are simultaneously met. Basic requirements that should be taken into account first:

• the total number of employees for all types of activities should not exceed 100 people;
• the value of the property should be no more than 150 million rubles;
• up to 25% should be the share of participation of other organizations.

In some cases, there is a direct ban on the use of the simplified tax system. It applies to those areas where a lot of money is circulated, for example, banks, insurers, microfinance organizations, non-state pension funds, investment funds, pawnshops, lawyers, brokers.

The combination of simplified tax system and UTII can occur in three cases.

1. A business entity works on the simplified tax system. Starts a new type of activity that falls under UTII.

An entrepreneur or legal entity is engaged only in activities under UTII, decides to expand, and a new type of activity does not fall under this special taxation regime.

The company combines the ORN and UTII, but due to the increase in the limits on income and the value of property, which allow the use of the simplified tax system, it decides to replace the ORN with a “simplified” one.

The actions required to switch to combining the simplified tax system and UTII will differ in each of these cases.

How to go, required documents

In the first case, before starting a new type of activity, you simply need to submit a corresponding application to the tax office to register an organization or individual entrepreneur as a UTII taxpayer.

In the second and third cases, everything is much more complicated. The fact is that you cannot start using the simplified tax system whenever you want. This opportunity is provided by the Tax Code only from the very beginning of the year or upon registration. Therefore, in the cases under consideration, you will have to wait until the end of the year, not forgetting, and submit a notification about the transition to the simplified tax system to the tax office by December 31.

How to maintain separate accounting with such a system

As noted earlier, combining the simplified tax system and UTII greatly simplifies. All the information necessary for calculating and paying tax according to the simplified tax system is sufficient to be reflected in the book of income and expenses, and according to UTII it is necessary to take into account only the so-called physical indicators, such as the number of employees in the provision of services, retail space and others, all of them are listed in the appendix to the declaration under the simplified tax system.

VAT calculation

Neither the simplified tax system nor the UTII provide for the payment of VAT. The exception is VAT when importing goods, but it does not depend on the taxation regime and is always calculated the same.

Accounting

The organization’s accounting policy only needs to specify the methodology for separating revenue, expenses, physical indicators and employees according to tax regimes. This is much simpler than in the case of combining ORN and UTII. But everything is done similarly to what has already been described above.

Insurance premiums for this combination

The combination of these two special tax regimes does not in any way affect the amount and procedure for paying insurance premiums both for employees and for individual entrepreneurs themselves.

Payments for employees usually amount to 30% of the wage fund.

But there are preferential businesses that have a social or production focus, for which these payments are 20%, when applying the simplified tax system or combining the simplified tax system with UTII. Total revenue for the year from all types of activities must be less than 79 million rubles, and the share of preferential activities must exceed 70%.

Features for individual entrepreneurs and LLCs

Individual entrepreneurs, in addition to paying contributions for employees, must also pay for themselves. If the total income from all types of activities is less than 300,000 rubles, you need to transfer 27,990 rubles. From the rest of your income you need to give another 1%, but in this case the “ceiling” is set at 163,800 rubles.

All these amounts can be taken into account to reduce tax under the simplified tax system if the tax base is only income. To do this, you need to determine the ratio of income for each tax regime and proportionally divide the amount of insurance premiums.

An LLC can reduce both taxes only by the amount of contributions for employees, just like individual entrepreneurs using hired labor. In the accounting policy, it is necessary to determine the criteria for assigning employees to each type of activity, and on their basis to divide the wage fund. Each tax will be reduced according to this division. The total reduction of each tax cannot be more than 50%.

If the tax base under the simplified tax system is the difference between income and expenses, insurance fees reduce not the tax itself, but this base.

Other nuances

When combining the simplified tax system and UTII, you must take into account different tax and reporting periods, deadlines for filing declarations, as well as payment deadlines for these tax regimes.

The following videos will help you not to get confused in all this.

Video: Reporting and payments of individual entrepreneurs on UTII and simplified tax system

Video: LLC reporting and payments on UTII and simplified tax system

Is it possible to combine ORN and simplified tax system?

At the beginning of the article it was mentioned that the simplified tax system is an alternative to the ORN. And this gives a clear answer to the question posed. The legislation does not provide for the possibility of simultaneous use of the simplified tax system and the ORN. You need to choose, as eloquently evidenced by the explanation of the Ministry of Finance of the Russian Federation.

The procedure for applying the simplified taxation system established by Chapter 26.2 of the Tax Code of the Russian Federation does not provide for combining the application by organizations and individual entrepreneurs with the general taxation regime.

Deputy Director of the Department of the Ministry of Finance of the Russian Federation A.S. Kizimov Letter dated September 8, 2015 N 03–11–06/2/51596

Many entrepreneurs in the process of developing their business are faced with the need to combine different tax regimes. This gives them the opportunity not to slow down their growth rates due to the exorbitant tax burden. But, before combining tax regimes, you need to carefully study them, choose what is right for your business, and only after that, make sudden movements in the accounting policy of the enterprise.

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

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

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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 that companies can operate under 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 notification of the change to another system.

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 various 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:

1. Distortion of the tax base for individual payments.
2. Incorrect payment of tax.
3. 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 work of an accountant will be made easier if the accounting policy stipulates how to divide expenses, the value 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, 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.

If a company carries out several types of activities that are subject to UTII and OSNO, difficulties arise in keeping records.

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How should transactions be divided between different systems, and how should they be reflected in accounting?

What you need to know

UTII – special regime, OSNO – general system. The legislation clearly defines the rules for using such modes separately. But is it possible to combine them?

What regulations should be followed in this case?

Basic definitions

UTII is a taxation regime that is used for certain types of activities. It is a single tax on imputed income, which can be applied by both legal entities and individuals if the conditions are met and the system operates in the region.

The transition is carried out voluntarily. Impostors do not need to transfer property, profit, or value added taxes to the budget.

These payments are replaced by one - a single tax. The calculation of the amounts is carried out not from the actual profit received, but from the estimated one.

Required conditions for using the mode:

If a company has stopped conducting imputed taxable activities or has lost the right to use the special regime by violating one of the mandatory criteria, it switches to OSNO by default.

OSNO is a general taxation system, in which the taxpayer must keep full accounting records and also transfer a number of taxes:

• on property;
• VAT (0, 10, 18%);
• Personal income tax (9, 13%);
• on profit (20%);
• insurance premiums for employees (30%);
• other taxes.

The transition to such a system is carried out if the company does not conduct activities that are subject to UTII, and also does not have the right to apply other special regimes.

Tax structures must be notified of the application of OSNO within 5 days from the beginning of the year in which the transition is planned.

The disadvantage of using a common system is the large number of reports, the need to maintain accounting and the transfer of large amounts of tax. But there are also advantages:

• there are no restrictions on the use of OSNO;
• since companies pay VAT, there will be no difficulties when cooperating with large companies;
• there are no restrictions on revenue, space, number of employees, or cost of fixed assets;
• there is no need to pay tax amounts if the organization incurred a loss during the tax period.

Is it possible to combine?

According to paragraph 7 of Art. 346.26 of the Tax Code, imputed tax payers who are also engaged in other types of activities must organize separate accounting.

Property assets, obligations and business operations in relation to activities that are subject to UTII are accounted for in accordance with the general rules.

If UTII and OSNO are combined, then the amounts of taxes and fees are calculated and paid in accordance with the rules established for these tax regimes.

It is worth considering that when calculating the profit tax base, you cannot include income and expenses that relate to activities in respect of which UTII is applied. Accounting will be separate.

The expenses of imputed companies, if it is not possible to separate them, should be determined in proportion to the share of the enterprise’s income from imputation activities in the total amount of profit for all types of activities.

When combining tax systems, it is worth distinguishing which employees and property will be classified as UTII and which will be classified as OSNO.

The fewer assets and employees involved in both modes, the easier it will be to keep records. This will help spread out the total costs.

Income from the sale of products should be attributed to one type of activity, then there will be no difficulties in determining which income should be taken into account when calculating OSNO and which UTII.

Other income (premiums, bonuses, discounts) can be considered part of the profit received from trading activities, which is subject to UTII.

Costs that relate to OSNO can be taken into account when calculating the tax base for income tax in full ().

And the costs incurred as a result of UTII activities can also be taken into account in full.

If there are expenses that may relate to both UTII and OSNO, they should be distributed in proportion.

Payments of temporary disability benefits to those employees who are engaged in several types of activities (under UTII and OSNO) are also distributed between tax systems.

Normative base

UTII payers who also work in other modes are indicated in Art. 346.26 clause 4 of the Tax Code.

Those companies and individual entrepreneurs that conduct activities subject to UTII and OSNO must calculate taxes and contributions in accordance with the rules that are used when using such systems. This is stated in Art. 346.26 clause 7 of the Tax Code.

Maintaining separate accounting of OSNO and UTII

It is known that when combining two modes it is impossible to do without separate accounting. Otherwise, the tax base for several types of transfers will be underestimated, and the amount of deductions for value added tax will be overestimated.

What is this – separate accounting of OSNO and UTII? How to distribute income and expenses?

Property tax

If there is an activity that is subject to OSNO, then property tax on these transactions must be calculated. With UTII such taxes are not paid at all (Article 346.26, paragraph 4NK). This means that it is worth organizing separate accounting of property objects.

The accountant must enter an additional subaccount into the working charts of accounts to account for such objects that are used in different types of activities.

Subject to division:

• OS (this also includes profitable investments and material assets) in accordance with;
• the amount of depreciation on property objects.

If there are objects that are used in both UTII and OSN, it is worth opening another subaccount. For example, a subaccount is needed if the central administration is located in a building that is on the company’s balance sheet, and there is a vehicle that delivers goods that are sold retail and wholesale.

It is also worth distributing the value of property assets, which is reflected in the company. Otherwise, you will have to calculate the tax based on the full price of the objects.

The most common method of distribution in proportion to the revenue received from the activities of UTII and OSNO (according to).

The calculation is made quarterly, since the quarter is the reporting period of the impostors. The organization retains the right to independently choose the method of distribution of property assets, as well as determine the rules for calculating property tax.

Thus, the distribution of cost can be carried out in other indicators (relative to OSN):

• areas of real estate;
• vehicle mileage in kilometers, etc.

When conducting activities subject to UTII, property tax is not calculated, except in cases where real estate is used, for which the tax base is determined as the cadastral value ().

Input VAT distribution

The organization must maintain separate VAT accounting for UTII and OSNO. For those types of activities that fall under the UTII taxation rules, the company does not need to calculate VAT amounts (clause 4 of Article 346.26 of the Tax Code).

This means that such amounts cannot be deducted. They should be taken into account in the cost of purchased products ().

For other types of activities, VAT amounts are accepted for deductions in accordance with the rules prescribed in -.

The rights to deduction are preserved if the company keeps separate records of transactions that are subject to different tax systems. If there is no separate accounting, then deduction is not possible.

The amount of tax is determined based on the price of the shipped goods, which are subject to VAT, in the total price of products that were shipped in the tax period.

The company has no right to establish a different procedure for the distribution of VAT. It is worth focusing only on the order specified in.

Organize separate accounting:

For those transactions that relate to OSNO, you will need to transfer the amount of VAT in accordance with.

The methodology for maintaining separate accounting (in relation to activities that are subject to VAT) is not defined by law.

Accounting is carried out on specially opened sub-accounts, using analytical accounting data or information reflected in the accounting journal of the issued.

When using OSN, separate accounting for VAT may not be maintained if in the quarter the share of costs for the purchase, manufacture and sale of products, which are not taxed, is no more than 5% of the total costs of such operations.

Then you can deduct the amount. The share of the input value added tax on funds received in carrying out activities subject to UTII is included in the cost of resources (Article 170, clause 2, subclause 3 of the Tax Code).

The accountant must determine these amounts and exclude VAT from them, which can be taken as deductions under OSNO.

Income tax

Organizations on UTII + OSNO should not include income tax amounts in the tax base, since they take into account profits and costs separately.

It is not difficult to distribute the profit that is received while conducting activities that are subject to different taxes. But it is not always possible to clearly distinguish between general business expenses between tax systems.

The methods used are described in Art. 274 clause 9 of the Tax Code. Separate accounting of costs is carried out for income tax purposes in the proportion of the enterprise's shares in each tax system.

When making calculations, it is worth excluding the amounts that were presented by the tax payer to the buyer ().

Companies on UTII should not take into account profits and costs that relate to activities on imputation (Article 274, paragraph 10 of the Tax Code).

Registration in 1C

Firms that are on UTII are not exempt from accounting ().

This means that enterprises that combine UTII and OSN must keep records of property assets, obligations, and business operations in accordance with the general rules.

Accounting must be separate. But this does not mean that activities that are taxed by different systems should be allocated on common balance sheets. One set of accounting reports is compiled.

The organization of accounting when combining modes is carried out using additional subaccounts to the account for accounting for property objects, expenses, and financial results.

If a certain object cannot be classified as one type of activity, at the end of the tax period the amounts received from such activity are distributed.

Costs to distribute:

• for general business operations;
• for paying salaries to employees who are engaged in activities under UTII and OSN;
• VAT that is presented to the supplier.

For example, a company sells goods wholesale and retail. For retail trade, subaccounts are used:

If wholesale trade is carried out:

When accounting for property assets, a subaccount is opened to account 01, 02, 04, 10 and others.

Features of an individual entrepreneur (IP)

If an individual entrepreneur has the right to apply UTII for certain types of activities, it is worth registering as a UTII payer within 5 days from the moment taxable UTII activities begin.

In conditions of simultaneous use by an economic entity of such tax regimes as the general taxation system (hereinafter - OSNO) and the taxation system in the form of a single tax on imputed income for certain types of activities (hereinafter - UTII), the role of accounting policy for tax purposes (hereinafter - tax policy) is significant increases. In such business conditions, tax legislation obliges a company or merchant to maintain a separate business, but does not provide any recommendations on its organization. In this article we will talk about those elements that need to be consolidated in tax policy when combining OSNO and UTII in order to minimize the occurrence of possible tax risks.

When doing business, combining OSNO and UTII is not uncommon, this is especially typical for entities engaged in trading activities, who, along with wholesale trade, are also engaged in retail sales of goods.

If, with regard to the taxation of wholesale trade, the seller has a choice between OSNO and the simplified taxation system, then in terms of retail, which meets the conditions of Article 346.26 of the Tax Code of the Russian Federation, voluntariness is excluded. If a single tax on imputed income has been introduced in the territory of the seller’s activities, then the retail seller who meets the conditions of subparagraphs 6 and 7 of paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation is transferred to “imputed” without fail. True, the ban on the voluntary use of UTII does not apply. From this date, firms and merchants have the opportunity to voluntarily pay UTII for “imputed” types of activities. Such changes to Chapter 26.3 of the Tax Code of the Russian Federation were introduced by Federal Law No. 94-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation.”

Taking this into account, companies conducting “imputed” business, for which the use of UTII for one reason or another is unprofitable, will be able to refuse to use it. To do this, they will need to deregister as a UTII payer within five working days by submitting a corresponding application to the tax office. Such rules follow from the updated editions of Article 346.28 of the Tax Code of the Russian Federation.

The combination of these taxation regimes is associated with the obligation of an economic entity to maintain separate accounting. Firstly, this requirement follows from paragraph 9, which prohibits, when calculating the tax base, from taking into account income and expenses related to “imputed” activities as part of income and expenses.

Secondly, the requirement to maintain separate records of property, liabilities and business transactions in terms of “imputation” and activities taxed in accordance with OSNO is contained in paragraph 7 of Article 346.26 of the Tax Code of the Russian Federation. At the same time, it is legally determined that accounting of property, liabilities and business transactions within the framework of “imputed” activities is carried out by the UTII payer in the generally established manner. This is also indicated by Letter of the Ministry of Finance of the Russian Federation N 03-11-06/3/50.

At the same time, neither Chapter 25 of the Tax Code of the Russian Federation nor Chapter 26.3 of the Tax Code of the Russian Federation contains an answer to the question of how to organize such accounting for a company combining OSNO and UTII.

In the absence of a methodology for maintaining such separate accounting, enshrined in the Tax Code of the Russian Federation, the taxpayer must develop its own principles for maintaining it and consolidate their use in its tax policy.

At the same time, based on an analysis of tax legislation, the taxpayer in his accounting policy will have to cover issues related to the calculation of taxes such as income tax, tax on organizations. In addition, it will be necessary to organize separate accounting of payments and other remuneration accrued in favor of individuals, including under employment and civil law contracts, the subject of which is the performance of work, provision of services, from which the organization is obliged to calculate and pay insurance premiums for mandatory types of social. Despite the fact that UTII payers are recognized as full payers of these insurance premiums, they will still have to organize separate accounting. After all, insurance premiums paid by an organization for the types of business from which UTII is paid do not reduce the tax base for income tax.

In addition, as stated in paragraph 2 of Article 346.32 of the Tax Code of the Russian Federation, the amount of the single tax calculated for the tax period is reduced by UTII payers by the amount:

All types of mandatory insurance contributions established by the legislation of the Russian Federation, paid (within the calculated amounts) in a given tax period when paying benefits to employees;
expenses for paying sick leave for days of temporary incapacity for work of an employee, which are paid at the expense of the employer;
contributions under voluntary insurance contracts concluded by the employer in favor of employees in the event of their temporary disability.

In this case, the amount of the single tax cannot be reduced by the amount of these expenses by more than 50 percent.

Therefore, tax policy needs to specify the procedure for paying insurance premiums for compulsory types of social insurance, including insurance contributions for compulsory pension insurance (hereinafter referred to as OPS), as well as the procedure for distributing benefits for temporary disability and contributions under voluntary insurance contracts. It is also necessary to fix the procedure for distributing amounts of general expenses - payments and other remuneration in favor of individuals whose labor is simultaneously used in “imputed” activities and in activities taxed in accordance with the general taxation regime. Similar recommendations are given in Letter of the Ministry of Finance of the Russian Federation dated No. 03-11-06/3/22.

As stated in Letter of the Ministry of Finance of the Russian Federation N 03-11-06/3/139, if when combining UTII with other taxation regimes it is impossible to ensure separate accounting of employees by type of business, then when calculating UTII the total number of employees for all types of activities is taken into account. At the same time, expenses for remuneration of administrative and managerial personnel for the purposes of applying a taxation regime other than UTII are determined in proportion to the shares of income in the total amount of income received by the organization from all types of activities.

At the same time, the taxpayer for each of the areas separately needs to fix the indicators themselves, on which the methodology for maintaining separate accounting for each type of activity will be based, the principle of their distribution, as well as the documents that will guide the taxpayer in determining them. In addition, it would not be amiss to indicate the requirements for the composition of such documents, as well as those responsible for their preparation.

Let's start with income tax

UTII payers are not recognized as VAT payers, but only in relation to taxable transactions carried out within the framework of activities subject to a single tax on imputed income, as indicated by paragraph 4 of Article 346.26 of the Tax Code of the Russian Federation.

For a business entity combining OSNO with UTII, this means that it will have to organize separate accounting of the amounts of “input” tax. After all, the sources of covering the amounts of “input” VAT when combining “imputation” and OSNO are different. In terms of transactions subject to UTII, the amounts of “input” tax are taken into account in the cost of goods (work, services), this is indicated in paragraph 2. In terms of transactions carried out within the framework of OSNO, the “imputed” person is recognized as a VAT payer, and, therefore, on the basis of Articles 171 and 172 of the Tax Code of the Russian Federation, accepts the amount of “input” tax presented to him when purchasing goods (work, services) for deduction.

At the same time, in addition to VAT related specifically to “imputation” or to OSNO, the UTII payer will invariably incur “general” VAT related to both types of activities simultaneously. The method of its distribution must be fixed by the “imputed” in its tax policy.

The courts also say that the procedure for maintaining separate accounting should be fixed in the accounting policy, as indicated in particular by the Resolution of the Federal Antimonopoly Service of the North-Western District in case No. A56-27831/2011.

Moreover, it may be based on the principle enshrined in paragraph 4 of Article 170 of the Tax Code of the Russian Federation. Despite the fact that the distribution mechanism established by paragraph 4 of Article 170 of the Tax Code of the Russian Federation is defined only for the simultaneous implementation by a taxpayer of VAT taxable transactions and tax-exempt transactions (), in the author’s opinion, it can be successfully applied when combining OSNO and UTII.

Let us recall that the principle of distribution of amounts of “input” tax, enshrined in paragraph 4 of Article 170 of the Tax Code of the Russian Federation, is as follows.

First, the “important” must determine the direction of use of all available resources (goods, works, services, property rights).

To do this, he needs to divide all goods, works, services, property rights into three categories:

1. goods (work, services), property rights used in taxable transactions. For this group of resources, amounts of “input” tax are accepted for deduction in accordance with the rules.
As is known, in accordance with this article, the right to apply a tax deduction arises for the VAT taxpayer if the following conditions are simultaneously met:
- goods (works, services, property rights) purchased for use in taxable transactions;
- goods (work, services), property rights are accepted for accounting;
- there is a properly executed invoice and relevant primary documents.
2. goods (work, services), property rights used in transactions subject to UTII. For this group of resources, the amount of “input” tax is taken into account by the VAT taxpayer in their value on the basis of paragraph 2 of Article 170 of the Tax Code of the Russian Federation.
3. goods (work, services), property rights used in both types of activities.

For the specified grouping of resources, the VAT taxpayer will have to open the appropriate sub-accounts in the balance sheet account 19 “Value added tax on acquired assets”:

19-1 “Value added tax on acquired assets for resources used in taxable activities”;
19-2 “Value added tax on acquired assets for resources used in activities subject to UTII”;
19-3 "Value added tax on acquired assets for resources used in both types of activities."

Since, based on a group of common resources, the taxpayer cannot determine which part of them was used in those and other types of operations, he must distribute the tax amounts using the proportional method.

Why should he draw up a special proportion that allows him to determine the percentage of taxable transactions and non-taxable transactions in the total volume of transactions, since paragraph 4 of Article 170 of the Tax Code of the Russian Federation determines that the specified proportion is determined based on the cost of shipped goods (work, services) , property rights, transactions for the sale of which are subject to taxation (exempt from taxation), in the total cost of goods (work, services), property rights shipped during the tax period.

This proportion must be calculated quarterly, since now exclusively all VAT taxpayers calculate and pay the tax quarterly. By the way, tax authorities pointed this out in Letter of the Federal Tax Service of the Russian Federation N ShS -6-3/450@ “On the procedure for maintaining separate VAT accounting.” The Ministry of Finance of the Russian Federation gives the same recommendations in its Letter N 03-07-11/237.

The only exception is determining the proportion when accounting for fixed assets or intangible assets in the first or second months of the quarter. As stated in paragraph 4 of Article 170 of the Tax Code of the Russian Federation for fixed assets and intangible assets accepted for accounting in the first or second months of the quarter, the taxpayer has the right to determine the specified proportion based on the cost of goods shipped in the corresponding month (work performed, services rendered), property transferred rights, transactions for the sale of which are subject to taxation (exempt from taxation), in the total cost of goods (work, services) shipped (transferred) per month, property rights.

If this right is used, it must be included in your tax policy.

Let us note that the Ministry of Finance of the Russian Federation in its Letter N 03-11-04/3/75 insists that the specified proportion should be calculated by the taxpayer without taking into account VAT amounts, citing the fact that in this case the comparability of indicators is violated.

However, this does not directly follow from Chapter 21 of the Tax Code of the Russian Federation, due to which the taxpayer may establish otherwise in his tax policy. Especially considering that drawing up the proportion taking into account VAT is much more profitable, since the amount of tax that the organization can reimburse from the budget will be greater.

At the same time, we once again draw your attention to the fact that the courts support the point of view of financiers, as evidenced by Resolution of the Supreme Arbitration Court of the Russian Federation No. 7185/08 and Resolution of the Federal Antimonopoly Service of the Ural District in case No. F09-3021/11-C2.

Based on the resulting percentage, the “imputed” person determines what amount of the total “input” tax can be accepted for deduction, and what amount is taken into account in the cost of common resources.

In the absence of separate accounting, taxpayers combining UTII with the general taxation regime do not have the right to deduct the amount of “input” VAT, this is expressly stated in paragraph 4 of Article 170 of the Tax Code of the Russian Federation. The specified tax amount cannot be included in expenses taken into account when calculating income tax. In such a situation, the source of covering the total amount of “input” tax will be the business entity’s own funds.

The only exception is the so-called “five percent” rule, enshrined in paragraph 4 of Article 170 of the Tax Code of the Russian Federation. According to this norm, the taxpayer has the right not to distribute “input” VAT in those tax periods in which the share of total expenses for the acquisition, production and (or) sale of goods (work, services), property rights, transactions for the sale of which are not subject to taxation, is not exceeds 5 percent of the total aggregate costs for the acquisition, production and (or) sale of goods (works, services), property rights. In this case, all VAT amounts presented to such taxpayers by sellers of goods (work, services), property rights in the specified tax period are subject to deduction in accordance with the procedure established by Article 172 of the Tax Code of the Russian Federation.

We remind you that the five percent rule can be used quite legally not only by organizations in the production sector, but also by those engaged in non-productive business, for example, in trade. This is also confirmed by the Ministry of Finance of the Russian Federation in its Letter No. 03-07-11/03.

To be fair, we note that even before this date, the Ministry of Finance of the Russian Federation in its Letter N 03-07-11/37 allowed the possibility of using this rule for sellers of goods combining OSNO and UTII.

Due to the fact that the Tax Code of the Russian Federation does not contain the concept of “total expenses,” we recommend that you state in your accounting policy that total production expenses are formed only from direct costs. This will allow you 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 FAS of the Volga Region in case No. A06-333/08.

Organizational property tax

In terms of corporate property tax, a company combining OSNO and UTII needs to prescribe a mechanism for distributing the value of fixed assets that are simultaneously used in activities taxed by OSNO and in activities taxed by UTII.

Let us recall that on the basis of paragraph 4 of Article 346.26 of the Tax Code of the Russian Federation, UTII payers are exempt from the obligation to pay corporate property tax in relation to property used in “imputed” activities.

Payers of income tax are recognized as payers of property tax and pay it in the manner prescribed by Chapter 30 of the Tax Code of the Russian Federation.

That property (in terms of fixed assets) that is used simultaneously in the imputed activity and in the activity located on the OSNO will have to be distributed.

There is no method for such distribution in tax legislation, due to which the taxpayer has the right to establish an algorithm for such distribution and consolidate its use in his tax policy.

Moreover, which indicator will be used by the taxpayer for the calculation, he also has the right to decide for himself, guided by his own reasons - the specifics of the type of activity, the type of property used, the number of personnel, and so on. At the same time, such indicators can be revenue from sales, area of ​​real estate, vehicle mileage, and so on, as indicated by Letter of the Ministry of Finance of the Russian Federation N 03-03-06/2/25.

At the same time, practice shows that most often, the cost of “general” fixed assets is distributed in proportion to the revenue from activities located at the OSNO in the total volume of revenue from the sale of goods (works, services). Financiers also do not object to this approach, as indicated by Letter of the Ministry of Finance of the Russian Federation N 03-11-04/3/147.

Please note that when distributing the cost of “general” fixed assets, quarterly revenue must be used. After all, the tax period for UTII is a quarter, and as follows from the norms of Chapter 26.3 of the Tax Code of the Russian Federation, during the year the “imputed” activity may not be carried out, lose the right to use it, return to its use, and so on, as a result of which the indicators determined cumulative results will be distorted. Such clarifications on this matter are contained in Letter of the Ministry of Finance of the Russian Federation N 03-05-05-01/43.

Contributions to mandatory types of social insurance

At the beginning of the article, we already noted that the organization of separate accounting in terms of calculating these insurance premiums is necessary for the purpose of reducing the amount of UTII.

In terms of calculating insurance premiums for compulsory types of social insurance, an organization combining OSNO and UTII, it is necessary to organize separate accounting of personnel who are engaged in activities taxed according to the general scheme, in “imputed” activities, as well as those whose labor is used simultaneously and there and there.

For these purposes, a company can, by its order (another administrative document), “distribute” its employees by type of activity; it is useful to secure the involvement of each employee in a specific type of activity in his job description.

Difficulties will arise in relation to employees engaged in two types of activities simultaneously. In terms of OSNO, the number of such personnel can be distributed in proportion to the proceeds from the sale of goods (works, services) received within the framework of activities subject to taxes according to the general scheme in the total volume of revenue.

In addition, the distribution of “general” employees can be made based on the percentage of the average payroll of employees for the tax period for each type of activity, as stated in Letter of the Ministry of Finance of the Russian Federation N 04-05-12/21.

At the same time, we draw your attention to the fact that, in the opinion of the Ministry of Finance of the Russian Federation, set out in Letter No. 03-11-09/88, “general” employees should be taken into account in the number of employees of “imputed” activities. In addition, the ban on the distribution of administrative and managerial personnel is also contained in Letter of the Ministry of Finance of the Russian Federation N 03-11-05/216.

Based on the above material, we can conclude that when combining tax regimes such as OSNO and UTII, the preparation of tax policy should be approached thoughtfully and extremely carefully. After all, a well-drafted tax policy will allow you to apply independently developed calculation methods that allow you to optimize the level of tax burden on the organization.