You can write off the microwave as an expense. We write off the cost of household appliances for the office. Vacuum cleaners and other equipment for cleaning premises, detergents and cleaning products

By general rule to accounting an asset is accepted as fixed assets if the following conditions are simultaneously met (clause 4 of PBU 6/01 "Accounting for fixed assets", approved by order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n):

• the object is intended for use in the production of products, in the performance of work or the provision of services, for the managerial needs of the organization, or for provision by the organization for a fee for temporary possession and use or for temporary use;
• the object is intended to be used for a long time, that is, for a period of more than 12 months or a normal operating cycle if it exceeds 12 months;
• the organization does not imply the subsequent resale of this object;
• the object is able to bring the organization economic benefits (income) in the future.

Thus, in relation to the coffee machine, all the conditions provided for in paragraph 4 of PBU 6/01 are simultaneously fulfilled, and it should be classified as an independent item of fixed assets.

Income tax

In order to tax accounting fixed assets are depreciable property:

• depreciable property is property that is owned by the taxpayer, is used by him to generate income and the cost of which is repaid through depreciation (clause 1 of article 256 of the Tax Code of the Russian Federation);
• depreciable property is property with a term useful use more than 12 months and an initial cost of over 40,000 rubles (clause 1 of article 256 of the Tax Code of the Russian Federation);
• the cost of property that is not depreciable property is included in the composition of material expenses in full as it is put into operation (subparagraph 3 of paragraph 1 of article 254 of the Tax Code of the Russian Federation).

tax code RF (subparagraph 7, clause 1 of article 264 of the Tax Code of the RF) allows to take into account the costs of ensuring normal working conditions, but does not specify what conditions are recognized as normal working conditions and what costs relate to such provision.

There are examples of court decisions from which it follows that the cost of purchasing household appliances can be taken into account when taxing profits if this technique is used in the activities of the organization, the result of which is making a profit. Also, the purchase of household appliances may be necessary due to shift work or special temperature conditions. Costs are taken into account by including them in the costs of ensuring normal working conditions or by calculating depreciation (resolution of the Federal Antimonopoly Service of the Moscow District dated October 30, 2009 No. KA-A40 / 11455-09 in case No. A40-91919 / 08-87-457).

In another case, the court, on the basis of subparagraph 49 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, recognized the costs of purchasing a refrigerator, microwave oven and fan as legitimate, indicating that they provide normal working conditions: a refrigerator and a microwave oven are needed for a meal room, and a fan is necessary to ensure the functioning of computer equipment (resolution of the FAS of the Volga region of 28.10.2008 in case No. A55-865 / 08).

Thus, you can take into account the costs of purchasing a coffee machine when calculating the tax base, but in this case, you should be ready to defend your position in court.

VAT

The Tax Code of the Russian Federation does not contain a direct answer to the question of whether a taxpayer has the right to deduct the amounts of VAT presented to him by suppliers when purchasing goods, works, services for non-production purposes.

There are a number of court decisions according to which the taxpayer has such a right (decisions of the Federal Antimonopoly Service of the North-West District of December 28, 2011 in case No. A05-3367 / 2011, FAS of the West Siberian District of December 27, 2011, in case No. A70-2504 / 2011, FAS of the Moscow District of 14.09.2011 in case No. A40-129734 / 10-127-747, FAS of the Volga District of 01.07.2008 in case No. A57-10917 / 07, FAS of the Moscow District of 17.03.2011 No. KA-A40 / 17564- 10 in case No. А40-95355 / 09-112-687 and others).

On the other hand, there is a resolution of the FAS of the Far Eastern District of January 24, 2008 No. F03-A51 / 07-2 / 6147 in case No. A51-15303 / 2006-8-381 / 17, according to which the taxpayer does not have the right to deduct VAT in the event non-production nature of the corresponding costs.

Thus, you can accept the corresponding amounts for deduction - then conflicts with the tax office are possible. If you prefer to exclude any possibility of making claims against you tax authorities, then you can take into account the amount of VAT claimed as part of the cost of the acquired property, which is not taken into account when calculating income tax.

You can get even more information about accounting and tax accounting, including in the "1C" programs, in the "Accounting and tax accounting" section in the IS ITS

Courts' point of view No. 1: When taxing profits, you can take into account the cost of equipping the rest room.

Arguments:

1. The premises of the health-improving complex are used in production and sale as a place of rest for employees. Consequently, the costs of their maintenance can be taken into account in the costs on the basis of paragraphs. 7 p. 1 of Art. 264 of the Tax Code of the Russian Federation.

• Resolution of the Federal Antimonopoly Service of the Moscow District of 13.12.2010 N KA-A40 / 15021-10 in case N A40-35761 / 10-111-175

2. If the costs of purchasing goods for equipping a restroom are due to the special nature of the activities carried out and the special requirements imposed in this regard for the organization of production, then the organization has the right to take into account such costs when calculating the base for income tax. In addition, the equipment of the premises for the rest of the production personnel is necessary due to the undesirability of workers leaving during the work shift on the street (increased sanitary and hygienic regime) and the increased noise level in the production premises.

• Resolution of the Federal Antimonopoly Service of the Moscow District of 12/30/2005, 12/27/2005 N KA-A40 / 13021-05-P

3. Expenses for the allocation of premises for recreation and the purchase of electric kettles, refrigerators, water heaters, floor fans and fan heaters are included in the expenses rightfully, since they are aimed at ensuring the proper work schedule for workers in continuous production.

• Resolution of the Federal Antimonopoly Service of the North-Western District of December 26, 2005 N А44-2051 / 2005-9

4. The employer in accordance with Art. 223 of the Labor Code of the Russian Federation is obliged to provide sanitary, household and therapeutic and preventive services for employees of organizations in accordance with the requirements of labor protection. To this end, the organization, according to established standards, equips rooms for rest during working hours and psychological relief. Based on this, the purchase of a TV set for a recreation room is associated with production activities and refers to the costs of ensuring normal working conditions.

• Resolution of the Federal Antimonopoly Service of the North-West District of 11/13/2006 on case No. A56-51313 / 2004

5. General business expenses for the purchase of inventory items (refrigerators, kettles, microwave ovens, freezers, etc.) are associated with the arrangement of rooms for lunch and rest and are necessary for the organization of normal working conditions for workers, therefore, they are economically justified and aimed at income generation.

• Resolution of the Federal Antimonopoly Service of the West Siberian District of 02.04.2007 N F04-1822 / 2007 (32980-A27-40) in case N A27-11993 / 2006-2 (The decision of the Supreme Arbitration Court of the Russian Federation of 27.07.2007 N 9080/07 refused to transfer this case to the Presidium of the Supreme Arbitration Court of the Russian Federation)

Courts' point of view No. 2: Equipment costs for a room form the value of property, plant and equipment and are recorded through depreciation.

Arguments:

1. The classification of items of sports equipment purchased for the equipment of the recreation room as depreciable property is legitimate.

• Resolution of the Federal Antimonopoly Service of the Ural District of 05.09.2011 N F09-5411 / 11 on case N A07-20330 / 2010

2. Expenses in the form of depreciation, incurred by the company in equipping rest rooms for its employees in connection with the round-the-clock operation, are associated with production and are economically justified.

• Resolution of the Federal Antimonopoly Service of the East Siberian District of 05/02/2006 N A74-3299 / 05-F02-1838 / 06-C1 in case N A74-3299 / 05

Expert point of view: When taxing profits, the cost of equipping the restroom is not included.

Arguments:

Since the cost of renting a gym for office workers does not relate to activities aimed at generating income, they cannot be taken into account in expenses (clauses 29, 49, Article 270 of the Tax Code of the Russian Federation).

We want to buy a refrigerator in a rented office (for use by employees). Can this be taken into account in the costs? If so, how?

Yes, you can. Labor legislation obliges organizations to create normal working conditions for employees. List. For example, the need to purchase a refrigerator may be associated with the obligation of the organization to organize a room for eating (the list approved by the order of the Ministry of Health and Social Development of Russia dated March 1, 2012 No. 181n). If the organization does not have a dining room or a special room for eating, then in such a situation, employees should be given the opportunity to dine directly at their workplaces (Article 108 of the Labor Code of the Russian Federation). Consequently, the cost of purchasing refrigerators (FAS decree Central District dated 12.01.2006 No. A62-817 / 2005) can be qualified as the cost of creating normal working conditions and taken into account when calculating income tax. Thus, the costs of the organization for the purchase of a refrigerator are included in other expenses that reduce taxable profit, on the basis of subparagraph 7 of paragraph 1 of Article 264 of the Tax Code. It does not matter that the organization acquires it in a rented office. But if the company has bought a refrigerator, the cost of which exceeds 40,000 rubles, then it is a depreciable property. And its cost will be included in expenses gradually as depreciation is calculated. In accounting, depending on the purchase price, the refrigerator must be included in fixed assets or reflected as an inventory.

The rationale for this position is given below in the materials of the Glavbuh System

1. Recommendation: M is it possible to take into account when calculating income tax the costs of purchasing household appliances (refrigerators, electric kettles, coffee makers, coffee machines, microwave ovens, air conditioners, vacuum cleaners, juicers, etc.) and indoor plants.

Yes, you can, provided that such costs are economically justified.

Labor legislation obliges organizations to create normal working conditions for employees (Art., Labor Code of the Russian Federation). The list of measures to improve labor conditions and safety was approved by order of the Ministry of Health and Social Development of Russia dated March 1, 2012 No. 181n.

For example, the need to purchase household appliances may be associated with the organization's obligation to organize a room for eating (the list approved by order of the Ministry of Health and Social Development of Russia dated March 1, 2012 No. 181n). Such premises should be equipped if the number of employees does not exceed 30 people. If there are more employees, then equipment for a canteen or a canteen is required (if the number of the organization exceeds 200 people). This is provided for by clause 5.48 of SP 44.13330.2011 (approved). The room for eating should have: a washbasin, a stationary boiler, an electric stove and a refrigerator (clause 5.52 SP 44.13330.2011, approved by order of the Ministry of Regional Development of Russia dated December 27, 2010 No. 782). In modern conditions, instead of a boiler and an electric stove, an electric kettle and a microwave oven can be used. *

According to the Ministry of Finance of Russia, if the dining room (room for eating) is not an object of a service facility and is equipped in accordance with the requirements of labor legislation, the costs of arranging such a room can be taken into account as part of other costs associated with production and sale (). At the same time, the financial department proposes to include these costs:

• or in the composition of expenses related to the maintenance of premises of public catering facilities serving labor collectives, on the basis of subparagraph 48 of paragraph 1 of article 264 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of Russia dated July 14, 2011 No. 03-03-06 / 2/112);
• or in the composition of expenses for ensuring normal working conditions (subclause 7 of clause 1 of article 264 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated September 26, 2011 No. 03-03-06 / 2/149).

There are examples of court decisions in arbitration practice, from which it also follows that the cost of equipping the premises for eating can be accounted for as the cost of ensuring normal working conditions (see, for example, Resolutions of the Federal Antimonopoly Service of the Moscow District of June 24, 2014 No. A40-54415 / 13, Volga District of October 28, 2008 No. A55-865 / 08). Some courts also include the costs of purchasing other household appliances as expenses for ensuring normal working conditions: juicers, dishwashers, coffee makers, coffee machines, etc. (see, for example, the resolution of the Federal Antimonopoly Service of the Moscow District dated January 26, 2009 No. KA-A40 / 13294-08, dated March 27, 2008 No. KA-A40 / 2214-08).

Thus, if expenses are related to some statutory obligation of the organization and are incurred in accordance with SNiP, SP or SanPiN, then they will be economically justified and they can be accepted for profit tax purposes (clause 1 of article 252 of the Tax Code of the Russian Federation). In other cases, there is always a risk of recognition of such expenses as economically unjustified (see, for example, the resolution of the Federal Antimonopoly Service of the Moscow District of August 20, 2002 No. KA-A41 / 5338-02).

If the equipment and equipment purchased to create normal working conditions for employees meets the criteria for depreciable property and refers to fixed assets, then the costs of their acquisition are written off through depreciation (letters of the Ministry of Finance of Russia dated October 3, 2012 No. 03-03-06 / 2 / 112, dated September 26, 2011 No. 03-03-06 / 2/149). *

BSS "System Glavbuh" 2015

Elena Popova,

state Adviser of the Tax Service of the Russian Federation, I rank

2. Article:Providing employees with normal working conditions, or household appliances in the office

Refrigerators, kettles, coffee makers, kitchen furniture, dishes and equipment for eating rooms

If a company allocates a special room for rest and meals for employees, then it is not difficult to justify the costs of purchasing electric kettles, coffee makers, microwave ovens, refrigerators and other household appliances. Indeed, by doing so, the organization fulfills the requirements established in Article 223 of the Labor Code of the Russian Federation. Recall that this article provides for the obligation of the employer to equip rooms for eating and rooms for psychological relief and relaxation during working hours according to the current standards.

Standards by which to equip canteens and dining roomsare established in paragraphs 2.48-2.52 of SNiP 2.09.04-87. So, with the number of people working per shift of more than 200 people, the organization should have a canteen, and with a number of up to 200 people - a canteen or a canteen-distributor. If the number of employees is less than 30 people per shift, a dining room can be equipped instead of a canteen.

The area of \u200b\u200bthe specified room is determined based on one square meter for each visitor and must be at least 12 sq. m. It is necessary to install a washbasin, a stationary boiler (electric kettle), an electric stove (microwave oven) and a refrigerator. In small organizations in which the number of employees does not exceed ten people per shift, instead of a room for eating, it is allowed to allocate additional space in the dressing room (locker room) with an area of \u200b\u200bat least 6 sq. m to install a table for eating.

So, in order to justify the costs of allocating a room for a dining room or a room for eating and equipping this room with the necessary household appliances, kitchen furniture and utensils, it is advisable to include in a collective agreement or local normative act (for example, in the internal labor regulations) a condition for providing employees this room. In these documents, you need to make a reference to article 223 of the Labor Code of the Russian Federation and SNiP 2.09.04-87. With such documentary registration, the courts, as a rule, confirm the right of taxpayers to recognize such expenses for the purpose of taxation of profits. Here are some examples of similar court decisions: *

• resolution of the Federal Antimonopoly Service of the Moscow District of March 27, 2008 No. KA-A40 / 2214-08 in case No. A40-42333 / 07-109-150. The court indicated that the costs of purchasing household appliances (refrigerator, juicer, mini-kitchen, coffee maker, etc.) were made to ensure a normal working day and are related to the fulfillment of the duties assigned to the employer, which contributes to the achievement of the ultimate goal of the organization's activities - generating income. Thus, the organization had the right to include in the expenses the amount of depreciation accrued on the specified items of fixed assets;
• resolution of the Federal Antimonopoly Service of the Volga District of 28.10.2008 in case No. А55-865 / 08, in which the court, on the basis of subparagraph 49 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, recognized the costs of purchasing a refrigerator and microwave oven as legitimate. After all, they are necessary for equipping the room in which they eat, which means they provide normal working conditions;
• Determination of the Supreme Arbitration Court of the Russian Federation dated July 27, 2007 No. 9080/07 in case No. A27-11993 / 2006-2. It states that the costs of purchasing refrigerators, kettles, microwave ovens, a freezer, an electric stove, a dining table, a TV and other objects are related to the arrangement of rooms for lunch and rest and are necessary to organize normal working conditions for workers, that is, they are economically justified and aimed at generating income.

Let's say in an organization no dining room, no special room for eating... The absence of a separate room for meals does not relieve the employer from the obligation to ensure normal working conditions. In such a situation, employees should be given the opportunity to dine directly at their workplaces (Article 108 of the Labor Code of the Russian Federation). Consequently, the costs of purchasing refrigerators (resolution of the FAS of the Central District of 12.01.2006 No. A62-817 / 2005), a microwave oven (resolution of the FAS of the Volga District of 04.09.2007 in case No. A65-19675 / 2006-CA1-19), coffee makers ( Resolution of the Federal Antimonopoly Service of the Moscow District of 18.12.2007 No. KA-A40 / 13151-07 in case No. A40-192 / 07-4-2), electric kettles (Resolution of the FAS of the North-Western District of 21.04.2006 in case No. A56-7747 / 2005 ) and other household appliances can be qualified as the cost of creating normal working conditions and taken into account when calculating income tax.

Household appliances accounting and corporate property tax

Until now, the issue of how to reflect in accounting household appliances, electronics and equipment purchased to meet the sanitary and domestic needs of workers and create normal working conditions has not been resolved. But the amount of property tax that the organization must pay to the budget depends on the answer to it.

As already mentioned, tax authorities most often prohibit companies from reducing taxable profit by the amount of expenses for the purchase of household appliances, equipment, interior items and other similar items. At the same time, they insist that property tax on these assets must be paid.

In addition to the above position of the tax authorities, there are two more points of view on this issue.

The first opinion. Household appliances and electronics cannot be included in circulating (materials, costs) or non-circulating (fixed assets, equipment for installation) assets. The cost of its acquisition, regardless of the amount, should be accounted for as other expenses and reflected on the debit of account 91 "Other expenses", since the specified property is not directly related to the production process. In other words, household appliances are not subject to property tax.

Second opinion.Depending on the acquisition cost, household appliances and electronics must be included in fixed assets or reflected as inventories. The fact is that in the Regulation on accounting and accounting statements in Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n, assets are not subdivided into production and non-production. That is, the same rules apply to all assets.

If household appliances meet the requirements listed in clause 4 of PBU 6/01, they should be included in fixed assets in accounting, the useful life should be determined and depreciation should be charged during this period. To bring tax and accounting records closer together, it is advisable to establish the same useful lives of the above assets.

Material provided by the magazine "Practical Accounting" /

Tatiana AMITOVA, Auditor

You can hardly find an organization that does not have household appliances. Vacuum cleaners, kettles and microwaves are just as necessary as printers, faxes and photocopiers. However, unlike office equipment costs, household costs are still a subject of disputes between tax authorities and accountants.

All expenses are divided into those that reduce taxable profit, and others that have to be charged. It is necessary to decide the fate of specific costs in accordance with the norms of Chapter 25 of the Tax Code of the Russian Federation.

In accordance with Article 252 of the Tax Code of the Russian Federation, when calculating income tax, expenditures can be taken into account if they are economically justified and documented. By economic justification it is understood that the costs are necessary for the implementation of current production activities.

This approach is also applied to household appliances. If the organization can prove that all this technology is necessary for it to work, then the cost of it will reduce taxable income. Otherwise, the company must pay its own bill for the household appliances. At the same time, the tax authorities insist on the latter option, believing that household appliances are not needed in the office.

Tax position

Tax inspectors consider the costs of purchasing household appliances to be economically unjustified. In their opinion, refrigerators, electric kettles, fans and other similar equipment are property not related to the production and sale of goods (works, services). Consequently, the costs incurred are not included in the calculation of taxable profit.

The tax authorities expressed their position, in particular, in a letter to the Ministry of Taxes and Duties dated 21.01.03 No. 03-1-08 / 20426-B088. True, the subject of consideration was the issue of paying VAT when purchasing a kettle. But, along with VAT, the letter stated that the kettle is property, the use of which is not related to the production and sale of goods (works, services). At the same time, the officials' conclusion was not substantiated in any way; it was simply stated that the kettle was purchased for their own needs.

Reasoning in this way, the same can be said, for example, about the wardrobe, which also does not participate in the production process. In such mental exercises, one can reach the point of absurdity. However, inspectors all think that kettles with refrigerators are not needed for work. In particular, the tax authorities in the capital mentioned this. In a letter from the UMNS in Moscow dated November 10, 2000 No. 03-12 / 56002, it was said that expenses for tax purposes can include expenses for items "which, according to the inventory list, are listed in the office premises of the organization and are intended for equipping these premises." They even list which items can be counted for tax purposes: furniture, carpets (carpets), heaters, air conditioners and fans, and company flags and emblems. But pictures, flower vases, cutlery, kitchen furniture, bars, mini-kitchens, microwave ovens, other household items, according to officials, are not used directly in production activities and therefore do not reduce taxable profit.

Taxpayers justify costs

And yet, one can argue with the tax department, especially since there is little chance of proving that household appliances are necessary for the normal implementation of current activities.

The purchase of equipment for storing and preparing food (refrigerator, microwave oven, electric kettle, etc.) can be justified by the terms of employment contracts or special provisions on organization. For example, to prescribe in these documents that due to the absence of a canteen at the enterprise, the administration undertakes to provide employees with the necessary conditions for eating in specially designated and equipped places.

In addition, you can refer to the negotiations with partners in the office, when hot and cold drinks are served to the negotiators, as well as snacks to them. In support of such costs, it is imperative that the organization actually write off hospitality costs from time to time. Clause 2 of Article 264 of the Tax Code of the Russian Federation clearly defines what applies to such expenses. These are the costs for the official reception of representatives of other organizations (breakfast, lunch or other similar event), transportation costs for their delivery to the venue, buffet service during negotiations, services of freelance translators. This list of expenses is closed. And other expenses of the organization cannot be attributed to representative ones. To confirm the holding of business receptions in the office, it will be necessary to draw up orders from the head, cost estimates and lists of participants, and then it would be completely logical that the company needs to use a kettle, refrigerator, etc. for work.

There is another way to confirm the production necessity of household appliances in the office. So, subparagraph 7 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation allows reducing taxable profit by the amount of expenses for ensuring normal working conditions stipulated by the legislation. However, you should know what the legislation actually provides. As a rule, the requirements for working conditions are contained in various departmental and interdepartmental regulatory documents.

So, the provisions of Article 163 of the Labor Code of the Russian Federation oblige the company to provide normal conditions for the employees to fulfill the production standards. These conditions, in particular, include the faulty condition of the premises, as well as "working conditions that meet the requirements of labor protection and industrial safety." Almost every ministry develops such requirements for their wards. For example, there are Interindustry rules on labor protection in road transport, given in the appendix to the decree of the Ministry of Labor of Russia dated 05/12/03 No. 28.

But there are also “rules for everyone”. it the federal law dated 17.07.99 No. 181-FZ "On the basics of labor protection in the Russian Federation." Article 14 of this document establishes the norm according to which the company must provide workers with safe working conditions, including sanitary and domestic services. This requirement can justify, for example, the purchase of a vacuum cleaner.

Sanitary rules and regulations also continue to apply. For example, the hygienic requirements for the microclimate of industrial premises (SanPiN 2.2.4.548-96), approved by the resolution of the State Committee for Sanitary and Epidemiological Supervision dated 01.10.96 No. 21. With this document, it is possible to confirm the production need for heaters, fans and air conditioners.

Finally, the choice of proof will largely depend on the ingenuity of the accountant and manager. For example, if at the disposal of the manager for the purchase of a television set to indicate that it will be installed in the recreation room, then the organization will not be able to accept the expenses incurred in reducing taxable profit (Resolution of the FAS of the Moscow District of 08.20.02 No. КА-А41 / 5338-02). But if the manager writes that the TV is needed for marketing purposes - to view samples of any goods that suppliers send on videotapes, then the chances of the enterprise to recognize the costs will increase significantly.

Accounting for expenses for household appliances

The cost of household appliances needed by an organization to carry out its day-to-day operations reduces taxable profits. The service life of such equipment, as a rule, is more than one year. Therefore, it is accounted for in fixed assets. This is indicated in clause 4 of PBU 6/01 "Accounting for fixed assets" (approved by order of the Ministry of Finance of Russia dated 30.03.01 No. 26n). Depending on the cost, the equipment can be immediately written off to expenses or accounted for as an object of fixed assets and depreciated on it.

If the equipment is inexpensive and costs less than 10,000 rubles, it can be immediately written off as expenses in both accounting and tax accounting. The amount of costs in the composition of material costs is attributed to account 26 "General business expenses" or 44 "Sales costs". In this case, VAT on property used to create normal working conditions is accounted for in the general procedure. It can be accepted for deduction after the posting of the equipment, if there is an invoice and a document confirming payment.

Example 1 LLC "Rassvet" does not have its own canteen. To provide the employees with conditions for eating, the company purchased a microwave oven worth RUB 4720, including VAT - RUB 720. The stove is installed in a separate office room. Additional agreements were drawn up to the employment contracts with employees stating that the company undertakes to provide them with conditions for eating.

The Rassvet accountant reflected the purchase of the stove in the accounting with the following entries:

Debit 60 Credit 51

- 4720 rubles. - paid for a microwave oven;

Debit 08 Credit 60

- 4000 rubles. (4720 - 720) - the microwave oven received from the seller was credited;

Debit 19 Credit 60

- 720 rubles. - VAT included for capitalized equipment;

Debit 01 Credit 08

- 4000 rubles. - the furnace was put into operation;

Debit 26 Credit 01

- 4000 rubles. - the cost of the microwave oven has been written off.

Despite the fact that the cost of the furnace has been written off, it continues to be a non-depreciable item of fixed assets. Therefore, an inventory card according to the OS-6 form must be brought to the oven.

Debit 68 subaccount "Calculations for VAT" Credit 19

- 720 rubles. - accepted for deduction of VAT.

The taxable profit of Rassvet LLC can be reduced by 4000 rubles.

–End of example–

If the organization cannot justify the purchase of household appliances, then it will have to pay for it using its own funds. In tax accounting, such costs are not recognized for profit tax purposes. In accounting, the cost of equipment together with VAT can be written off for non-operating expenses (regardless of the cost) to account 91 subaccount "Other expenses". In accordance with paragraph 4 of PBU 6/01, such objects are not classified as fixed assets, since they are not used for production purposes.

It is impossible to deduct VAT on equipment without which the production process can do. It doesn't matter if the company has an invoice or not. This follows from the previously mentioned letter of the Ministry of Taxes and Tax Collection of Russia dated 21.01.03 No. 03-1-08 / 204/26-B088. In this case, VAT is also recorded on account 91 subaccount "Other expenses".

Example 2 LLC "Start" purchased a coffee machine for the accounting department with a cost of 2360 rubles, including VAT - 360 rubles. In collective and labor agreements, meals are not provided for employees. Business negotiations in the accounting room are not carried out. Therefore, this purchase is not economically viable. The cost of a coffee maker does not reduce taxable profits.

Accountant LLC "Start" reflected the purchase of a coffee maker in the accounting with the following entries:

Debit 60 Credit 51

- 2360 rubles. - paid for a coffee maker;

Debit 91-2 Credit 60

- 2000 rubles. (2360 - 360) - the cost of the coffee maker has been written off (excluding VAT);

Debit 19 Credit 60

- 360 rubles. - VAT included on the purchased coffee maker;

Debit 91-2 Credit 19

- 360 rubles. - VAT not deductible has been written off.

–End of example–

Employers are obliged to ensure safety and working conditions that comply with state regulatory requirements for labor protection.

Working conditions here mean a set of factors of the working environment and the labor process that affect the performance and health of the employee.

Article 163 of the Labor Code of the Russian Federation refers to normal working conditions:

Good condition of premises, structures, machines, technological equipment and equipment;

Timely provision of technical and other documentation necessary for work;

Adequate quality of materials, tools, other means and items necessary for the performance of work, their timely provision to the employee;

Working conditions that meet the requirements of labor protection and production safety.

To create such conditions, organizations bear the costs associated with:

The arrangement and maintenance of washbasins, showers;

Providing employees with special clothing, special food;

Equipment and maintenance of rest rooms, etc.

These expenses for the purpose of taxation of profits relate to other expenses associated with the production and (or) sale of products (works, services), and may reduce taxable profit if three conditions are met.

First, the costs must be reasonable. In this case, justified costs are understood to be economically justified costs, the assessment of which is expressed in monetary form.

Secondly, they must be documented by any documents that are drawn up in accordance with the legislation of the Russian Federation, including documents that indirectly confirm the costs incurred. The main thing is that on the basis of the documents it was possible to make an unambiguous conclusion that the expenses actually took place (Resolutions of the FAS of the North Caucasus District of 04.06.2008 N F08-2581 / 2008, FAS of the Volga District of 29.05.2008 in the case of N A65-27141 / 2007).

Thirdly, the expenses were incurred to carry out activities aimed at generating income. At the same time, the expenses of the taxpayer should be correlated with the nature of his activities, and not with the receipt of profit (Letter of the Ministry of Finance of Russia dated 17.07.2008 N 03-03-06 / 1/414).

Labor, are expenses for ordinary activities and are reflected in the debit of expense accounts. Assets acquired to ensure normal working conditions, depending on the adopted accounting policy, can be accounted for either as part of fixed assets (on account 01 "Fixed assets"), or as part of inventories (on account 10 "Materials").

Accounting for the cost of equipping a rest room and a food point

The employer is responsible for providing sanitary, household and medical and preventive services for employees.

For these purposes, in the organizations according to the established standards, sanitary facilities, rooms for eating, rooms for rest during working hours and rooms specially designed for psychological relief are equipped.

The requirement to create rooms for eating is also derived from building codes. Thus, clause 2.49 of SNiP 2.09.04-87 * "Administrative and domestic buildings" provides that enterprises should have canteens or canteens, and if the number of shifts is less than 30 people, a room for eating can be equipped instead of a canteen.

For the equipment of these rooms, organizations purchase refrigerators, kettles, microwave ovens, freezers, electric stoves, vacuum cleaners, tables, heaters, televisions, stands, table lamps, mirrors, etc. (example 1).

Example 1. In accordance with the collective agreement and the order of the head for the arrangement of the room for lunch and rest, OOO Mercury purchased a TV set worth 28,500 rubles, including VAT - 4,347 rubles, a microwave oven worth 7,800 rubles, including VAT - 1190 rubles.

Payments for TV and microwave oven are made in non-cash form. According to accounting policy LLC "Mercury" for accounting purposes, assets that meet the criteria for fixed assets, but worth not more than 20,000 rubles. per unit are reflected as part of inventories.

The purchased TV meets the conditions of clause 4 of PBU 6/01 and therefore is accounted for in fixed assets at historical cost. The microwave oven is taken into account as part of the refinery at its actual cost.

The organization has the right to deduct the amount of VAT presented by the supplier after registering the TV and microwave oven if there is an invoice from the supplier.

The following were recorded accounting records for the accounting of assets acquired for the arrangement of the dining and relaxation room:

RUB 24,153 (28,500 - 4347)

reflects the cost of purchasing a TV based on the supplier's shipping documents;

Kit count. 60 "Settlements with suppliers and contractors"

the amount of VAT on the purchased TV is reflected;

taken into account TV as an object of fixed assets;

Kit count. 51 "Current accounts"

settlements were made with the TV supplier;

D-t count. 10 "Materials"

Kit count. 60 "Settlements with suppliers and contractors"

RUB 6,610 (7800 - 1190)

reflects the purchase of a microwave oven;

D-t count. 19 "Value added tax on acquired values"

Kit count. 60 "Settlements with suppliers and contractors"

reflected the amount of VAT on the purchased microwave oven;

D-t count. 68 "Calculations of taxes and fees"

Kit count. 19 "Value added tax on acquired values"

the claimed amount of VAT was accepted for deduction;

Kit count. 10 "Materials"

the cost of a microwave oven is written off to general expenses;

reflects the cost of a microwave oven.

In the situation under consideration, the need to arrange a room for lunch and rest is provided for by the collective agreement. The costs of the organization for its equipment (including the purchase of a TV and a microwave oven) are reasonable and associated with the provision of sanitary and consumer services for employees, i.e. have a production focus.

The cost of the purchased microwave oven does not exceed 20,000 rubles. Consequently, the organization has the right to take into account at a time its cost as part of other costs associated with production and sale (Resolutions of the FAS of the North-Western District of 11/13/2006 on case N A56-51313 / 2004, FAS of the West Siberian District of 04/02/2007 N F04- 1822/2007 (32980-A27-40) in case No. A27-11993 / 2006-2).

The acquired TV is recognized in tax accounting as a fixed asset, since its initial cost is more than 20,000 rubles. TV depreciation will begin on the 1st day of the month following the month in which it is put into operation.

Cost accounting for the equipment of a smoking room

In accordance with the Tobacco Smoking Restriction Act, it is prohibited to smoke in workplaces, with the exception of smoking in designated areas to be organized by employers.

The requirement for the presence of special smoking places follows from the norms of the current legislation, therefore, for the purpose of taxation of profits, the costs of equipment and maintenance of such rooms can be taken into account by taxpayers as part of expenses that reduce taxable profit in full (example 2).

Example 2. In accordance with the order of the head for the equipment of the smoking room, the organization purchased a set of furniture worth 120,500 rubles. (including VAT - 18,381 rubles), metal ashtrays (5 pieces at a price of 1,800 rubles) worth 9,000 rubles. (including VAT - 1373 rubles). Payments for a set of furniture and ashtray bins were made in non-cash form.

According to the accounting policy for accounting purposes, assets that meet the criteria for fixed assets, but with a value of not more than 20,000 rubles. per unit are reflected as part of inventories. The purchased set of furniture is accounted for in property, plant and equipment at historical cost. Since the cost of ashtray bins does not exceed 20,000 rubles, these material values \u200b\u200bare accounted for on account 10 "Materials". In accounting, records for the accounting of assets acquired for the arrangement of a smoking room are made by analogy with example 1.

For tax purposes, the cost of ashtray bins is taken into account at a time as part of other expenses related to production and sale. The acquired set of furniture is recognized in tax accounting as a fixed asset, since its initial cost is more than 20,000 rubles.

Accounting for the costs of purchasing drinking water

Many employers strive to create comfortable working conditions for their employees, in particular, by purchasing coolers and drinking water. Is it possible to take into account the costs associated with the acquisition of these tangible assets for profit tax purposes? There are currently two positions on this issue.

Position 1. Expenses are taken into account if there is a conclusion about the unsuitability for drinking tap water. In the Letter of the Ministry of Finance of Russia dated 02.12.2005 N 03-03-04 / 1/408, it was explained that the costs of purchasing a cooler and clean drinking water for employees can be taken into account for tax purposes if, according to the conclusion of the sanitary and epidemiological service, the water in the water supply system is unsuitable for drinking. A similar opinion is expressed in the Letter of the Federal Tax Service of Russia for Moscow dated January 30, 2009 N 19-12 / 007411, Resolutions of the FAS of the Volga District of June 10, 2008 in case No. A65-28948 / 2007, and the FAS of the North-Western District of April 12, 2007 in the case N A13-441 / 2005-21, etc.).

Position 2. Expenses for the purchase of drinking water are taken into account without a conclusion on the unsuitability for drinking tap water (Resolution of the Federal Antimonopoly Service of the Moscow District of 08.04.2009 N KA-A40 / 231-09-2 on case N A40-28783 / 08-107-86, FAS Moscow District of 27.01.2009 N KA-A40 / 13199-08 in case N A40-24969 / 08-115-63, FAS of the East Siberian District of 23.04.2009 N A33-8434 / 07-F02-1511 / 09 in the case N A33-8434 / 07 and others).

In our opinion, in this case, the purchased drinking water is necessary to ensure normal operation not only in production workshops, but also in the office. Therefore, all expenses for the purchase of water can be taken into account for profit tax purposes (example 3).

Example 3. According to the order of the head, in order to meet the household needs of employees related to the performance of their labor duties, the organization purchased a self-cleaning water cooler worth 11,700 rubles, including VAT - 1,785 rubles, as well as drinking water that meets sanitary standards , 10 bottles at the price of 150 rubles. in the amount of 1,500 rubles, including VAT - 230 rubles. The bottle belongs to the manufacturer of the water and, according to the contract, is subject to mandatory return. Its collateral value is 200 rubles.

According to the accounting policy for accounting purposes, assets that meet the criteria for fixed assets, but with a value of not more than 20,000 rubles. per unit, are reflected in the accounting as part of inventories.

In order to avoid unreasonable overestimation of the indicators of settlements with suppliers and contractors for the supplied bottles, account 76 "Settlements with different debtors and creditors" is used. Since the cost of a cooler and drinking water does not exceed 20,000 rubles, the indicated material values \u200b\u200bare accounted for on account 10 "Materials".

The accounting records for the cooler and drinking water are as follows:

D-t count. 10 "Materials"

Kit count. 60 "Settlements with suppliers and contractors"

RUB 9915 (11 700 - 1785)

reflected the purchase of a water cooler;

D-t count. 19 "Value added tax on acquired values"

Kit count. 60 "Settlements with suppliers and contractors"

the amount of VAT on the purchased cooler is shown;

D-t count. 68 "Calculations of taxes and fees"

Kit count. 19 "Value added tax on acquired values"

the claimed amount of VAT was accepted for deduction;

D-t count. 26 "General expenses"

Kit count. 10 "Materials"

the cost of the water cooler is written off to general expenses;

D-t count. 012 Low-value assets

the cost of a water cooler is reflected;

D-t count. 60 "Settlements with suppliers and contractors"

Kit count. 51 "Current accounts"

calculations were made with the supplier of the cooler;

D-t count. 10-1 "Raw materials and materials"

Kit count. 60 "Settlements with suppliers and contractors"

1270 RUB [(150 - 23) x 10 pcs.]

the purchase of drinking water is reflected;

D-t count. 19 "Value added tax on acquired values"

Kit count. 60 "Settlements with suppliers and contractors"

230 RUB (23 x 10 pcs.)

the amount of VAT presented by the supplier is reflected;

D-t count. 68 "Calculations of taxes and fees"

Kit count. 19 "Value added tax on acquired values"

vAT amount accepted for deduction;

D-t count. 10-4 "Container and container materials"

2000 RUB (200 x 10 pcs.)

the receipt of reusable containers to be returned is reflected;

Kit count. 51 "Current accounts"

the deposit for the container has been transferred;

D-t count. 26 "General expenses"

Kit count. 10-1 "Raw materials and materials"

the cost of drinking water is charged to general expenses;

D-t count. 60 "Settlements with suppliers and contractors"

Kit count. 51 "Current accounts"

settlements were made with the water supplier;

D-t count. 76 "Settlements with different debtors and creditors"

Kit count. 10-4 "Container and container materials"

the return of bottles is reflected;

D-t count. 51 "Current accounts"

Kit count. 76 "Settlements with different debtors and creditors"

the receipt to the account of the collateral value of the container is reflected.

Suppose that an organization does not have the right to recognize the costs of purchasing drinking water for tax purposes, since it does not have a conclusion of the sanitary-epidemiological service on the unsuitability of tap water for drinking. In this case, a permanent difference in the amount of RUB 13,200 arises in accounting. (11 700 + 1500), with which it is necessary to calculate a permanent tax liability in the amount of 2640 rubles. (13,200 x 20%). The accounting reflects a permanent tax liability:

If the organization believes that the provisions of paragraphs. 7 p. 1 of Art. 264 of the Tax Code of the Russian Federation allow recognizing the costs of purchasing a cooler and water, then they are included in the composition of other costs associated with production and sale at a time, since the cost of material assets does not exceed 20,000 rubles.

Accounting for the purchase of air conditioners

The specific conditions in which employees must work are established by intersectoral and sectoral rules on labor protection, state standards, as well as sanitary standards, in particular:

SNiP 2.09.04-87 * "Administrative and domestic buildings", which contains general requirements for ventilation and air conditioning in administrative premises for various purposes;

SanPiN 2.2.2 / 2.4.1340-03 "Hygienic requirements for personal electronic computers and work organization", in accordance with which the room where personal computers are located and work must be ventilated every hour;

SanPiN 2.2.2.1332-03 "Hygienic requirements for the organization of work on copying and duplicating equipment", according to which the premises of the copying production must be equipped with heating, ventilation and air conditioning systems;

SanPiN 2.2.4.548-96 "Hygienic requirements for the microclimate of industrial premises", which states that in summer the air temperature in the room should not exceed 25 ° C with a relative humidity of 40 - 60%. These rules apply to the microclimate indicators at workplaces of all types of industrial premises and are mandatory for all enterprises and organizations.

To fulfill the requirements of these documents and create comfortable conditions in the offices of the organization, air conditioners are purchased. The costs of their purchase can be taken into account, provided that the installation of air conditioners is provided for by special norms (Letter of the UMNS of Russia for Moscow dated 05.16.2003 N 26-12 / 26601).

Air conditioners are located and used by the taxpayer in the administrative premises belonging to him, facilitate the labor process and create normal working conditions. Therefore, the cost of purchasing an air conditioner can reduce profits for tax purposes (Resolutions of the Federal Antimonopoly Service of the Volga District of 08.21.2007 in case N A57-10229 / 06-33, from 26.07.2006 in case N A55-32558 / 2005) (example 4).

Example 4. In accordance with the order of the head, in order to comply with sanitary standards for the organization of work on copying machines in March 2010, OOO Mercury purchased an air conditioner (split system) worth 42,355 rubles, including VAT - 6461 rubles ... Installation was carried out by a contractor. The cost of installation work was 6,500 rubles, including VAT - 992 rubles. The air conditioner was accepted for accounting in April 2010.

According to the accounting policy of LLC "Mercury" for accounting purposes, assets that meet the criteria for fixed assets, but worth not more than 20,000 rubles. per unit, are reflected in the accounting as part of inventories.

The purchased air conditioner is accounted for in property, plant and equipment at cost.

Accounting records made:

D-t count. 07 "Equipment for installation"

Kit count. 60 "Settlements with suppliers and contractors"

RUB 35 894 (42 355 - 6461)

the purchase of an air conditioner is reflected;

D-t count. 19 "Value added tax on acquired values"

Kit count. 60 "Settlements with suppliers and contractors"

the amount of VAT on the purchased air conditioner is reflected;

Kit count. 07 "Equipment for installation"

the air conditioner was handed over for installation;

D-t count. 08 "Investments in non-current assets"

Kit count. 60 "Settlements with suppliers and contractors"

reflects the cost of installing the air conditioner;

D-t count. 19 "Value added tax on acquired values"

Kit count. 60 "Settlements with suppliers and contractors"

the amount of VAT on the installation of the air conditioner is reflected;

D-t count. 01 "Fixed assets"

Kit count. 08-4 "Purchase of items of fixed assets"

RUB 41,402 (35 894 + 5508)

the air conditioner is accepted for accounting as an object of fixed assets;

D-t count. 68 "Calculations of taxes and fees"

Kit count. 19 "Value added tax on acquired values"

RUB 7453 (6461 + 992)

the claimed amount of VAT was accepted for deduction;

D-t count. 60 "Settlements with suppliers and contractors"

Kit count. 51 "Current accounts"

calculations were made with the supplier of the air conditioner;

D-t count. 60 "Settlements with suppliers and contractors"

Kit count. 51 "Current accounts"

settlements were made with the contractor that installed the air conditioner.

Accounting for the purchase and maintenance of interior items

In order to create a favorable image of the organization, they purchase indoor plants, aquariums, paintings, panels, floor fountains, interior items, which are taken into account in accounting, depending on the cost estimate, either as part of fixed assets or as part of inventories. The Tax Code of the Russian Federation does not contain clarifications on how to account for these objects.

In the Letter of the Ministry of Finance of Russia dated 05.25.2007 N 03-03-06 / 1/311 it was indicated that the cost of purchasing interior items cannot be taken into account in expenses, since they do not meet the criteria established by paragraph 1 of Art. 252 of the Tax Code of the Russian Federation.

At the same time, the arbitration practice recognized as legitimate the attribution of the costs of purchasing houseplants, aquariums, blinds and other interior items to expenses, since these costs relate to the costs of ensuring normal working conditions (Resolution of the Federal Antimonopoly Service of the Moscow District of 21.01.2009 N KA-A40 / 12910-08 in case N А40-35465 / 08-139-123, FAS of the West Siberian District of 02.04.2008 N Ф04-2260 / 2008 (3201-А45-40) in case N А45-10220 / 07-49 / 89, FAS of the Povolzhsky District of 08/28/2008 in case N A55-18124 / 07, etc.) (example 5).

Example 5. An organization purchased a corner fountain for an office worth 17,600 rubles. (including VAT - 2685 rubles) and a painting for 50,000 rubles. from an individual.

The following accounting entries were made in the accounting:

D-t count. 08-4 "Purchase of items of fixed assets"

Kit count. 76 "Settlements with different debtors and creditors"

reflects the cost of purchasing a painting from an individual;

D-t count. 01 "Fixed assets"

Kit count. 08-4 "Purchase of items of fixed assets"

the picture is accepted for accounting as an object of fixed assets;

D-t count. 76 "Settlements with different debtors and creditors"

Kit count. 50 "Cashier"

issued cash from the cash register to an individual;

D-t count. 10 "Materials"

Kit count. 60 "Settlements with suppliers and contractors"

RUB 14,915 (17 600 - 2685)

the acquisition of the fountain is reflected;

D-t count. 19 "Value added tax on acquired values"

Kit count. 60 "Settlements with suppliers and contractors"

the amount of VAT is reflected;

D-t count. 68 "Calculations of taxes and fees"

Kit count. 19 "Value added tax on acquired values"

the claimed amount of VAT was accepted for deduction;

D-t count. 26 "General expenses"

Kit count. 10 "Materials"

the cost of the fountain is written off to general expenses;

D-t count. 012 Low-value assets

the cost of the fountain is reflected.

Suppose an organization does not have the right to recognize for tax purposes the costs of purchasing interior items. In this case, a permanent difference in the amount of RUB 17,600 arises, with which it is necessary to calculate a permanent tax liability in the amount of RUB 3,520. (17,600 x 20%). The records are made:

D-t count. 99 "Profit and loss", subacc. "Permanent tax liability",

Kit count. 68 "Calculations of taxes and fees", subacc. "Calculations for income tax",

If the organization adheres to a different position and believes that the provisions of paragraphs. 7 p. 1 of Art. 264 of the Tax Code of the Russian Federation allow recognizing the costs of purchasing interior items, then in this case these costs are included in a lump sum in other costs associated with production and sale, since the cost of the fountain does not exceed 20,000 rubles.

By purchasing a painting from an individual, an organization is not tax agent and is not obliged to calculate, withhold and transfer personal income tax, since individuals when selling property (property rights) belonging to them by right of ownership, independently calculate and pay in personal income tax budget (Letters of the Ministry of Finance of Russia dated 20.10.2009 N 03-04-08-01 / 71, dated 13.03.2009 N 03-04-06-01 / 61).