Interest-bearing loan to an individual legal taxation. The organization issued an interest-free loan to an individual who is not an employee of the organization. The wiring will look like this

As a result of conducting economic and entrepreneurial activities, there is often a need for additional financing.

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If a legal entity does not have sponsorship, it has to turn to creditors.

Banking organizations - not always the best way... Therefore, for many, the solution is to study the main issues of a loan to a legal entity from an individual in 2019.

General aspects

Obtaining a loan from an individual is a common practice in the work of enterprises. However, not all legal entities are aware of the specifics of this process.

Therefore, the result is problems with the legality of transactions. The greatest difficulties arise in terms of the reflection of the fact of this loan in the accounting documentation and the execution of accompanying papers.

Current regulatory framework

The largest amount of data on the relationship between a legal entity and an individual in terms of lending is contained in.

List of documents

To conclude a contract, you should stock up on a certain set of documents. Although it is less than in the case of bank lending, it must still be present.

Among the main documents, the lender provides an identity card. With this, he confirms his participation in the transaction and enters his data into the contract.

As for the borrower, more requirements are imposed on him:

1. Legal entity registration document.
2. Passport of the representative (director) of the company.
3. Financial statements - for verification of the financial condition of the enterprise by the lender.

Loan type

In the lending plan, you can choose different types loan - with or without interest rates. Each of the cases will have its own peculiarities of documentation.

Interest free

This type of loan can be issued, for example,. The very procedure for applying for a loan is no different.

But it is worth remembering that in this case it is not always cost-effective to draw up a paper contract.

But there are restrictions on the provision of a loan by an individual to a legal entity - if the loan is more than 10 minimum wages, a written agreement should be drawn up.

Percentage

The contract drafting procedure will be standard. At the same time, there are no restrictions on the size of interest rates.

Tax implications for the parties

It should be noted that in the legislation Russian Federation there is no clear delineation of the concept of a loan operation. This can be either the provision of a financial service or an investment in production.

In the case of a gratuitous loan, and are guided. They say that if such an operation takes place, then the company receives non-operating income.

Then it should be taxed by market price or the Central Bank rate. If an investment operation takes place, then according to the same code, article 39, such funds are not subject to taxation.

Therefore, such income is subject to accounting in accordance with the personal income tax base. Due to the fact that in the opposite situation, an individual receives income, the legal entity becomes tax agent and is obliged to pay tax to the budget.

Money transfer sequence

To receive you need to financial resources, you must initially draw up and sign a loan agreement. Then you can choose a convenient way to transfer money.

Cash through the cashier

When transferring credit funds through the cash desk of the enterprise, money is used. In this case, you should issue a cash order and put the required amount on the receipt.

To the current account

According to the current legislation, the enterprise, after accepting borrowed funds on the balance sheet, is obliged to transfer them to the bank. Since there is a limit for cash storage of money.

Do I need to register with a notary

Russian organizations from which (or as a result of relations with which) citizens receive income are recognized as tax agents. They are obliged to calculate personal income tax and withhold the amount of tax directly from the income of citizens when they are actually paid (clause 4 of article 226 of the Tax Code of the Russian Federation). The date of receipt of income is the date of its payment. In this case, a payment means, among other things, crediting money to a bank account of third parties on behalf of the recipient of income (subparagraph 1 of clause 1 of article 223 of the Tax Code of the Russian Federation). At the same time, the duties of a tax agent in such a situation must be fulfilled by the organization in relation to the recipient of the income (a person with whom it has a contractual relationship, for example, an employment or civil contract has been concluded).

In relation to a third party (having no relationship with the organization), it is not recognized as a tax agent. This conclusion follows from a comprehensive interpretation of the provisions of paragraph 1 of Article 24, paragraphs 1, 4 of Article 226, subparagraph 1 of paragraph 1 of Article 223 Of the Tax Code RF and clause 1 of Article 182 of the Civil Code of the RF. Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated September 14, 2010 No. 03-04-06 / 10-214.

IN in this case tax payment must be made by the taxpayer (borrower) independently on the basis of tax returnfiled with the tax authority at the place of residence.

You will have to pay personal income tax on your own and those who have a material benefit from savings on interest for using borrowed funds attracted from foreign organizations. Such income is recognized as received from sources outside of Russia. Consequently, borrowers - tax residents must themselves determine the amount of income and reflect it in personal income tax returns on a general basis (subparagraph 3 of paragraph 1, paragraphs 2, 3 and 4 of article 228 of the Tax Code of the Russian Federation). Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated February 27, 2012 No. 03-04-05 / 6-221.

Have Borrower material benefit received from taxation is exempt:

1) for operations with bank cardsreceived from Russian banks during the period of interest-free use of the loan established by the agreement;

2) on borrowed funds raised for the purchase (construction) of housing:

• on loans (credits) provided by organizations and entrepreneurs for the purchase (construction) of housing and land plots under residential buildings;
• on loans provided russian banks for refinancing (on-lending) loans issued for the purchase (construction) of housing and land plots for residential buildings (allocated for construction);

3) upon the acquisition (construction) of housing and land plots for residential buildings with the provision of an interest-free payment by installments. In fact, such an installment plan is also a type of loan (credit) (Article 823 of the Civil Code of the Russian Federation).

The material benefit from savings on interest on borrowed funds attracted for the purchase or construction of housing, as well as with an interest-free payment by installments for the purchased housing, is exempt from taxation if the borrower is entitled to a property tax deduction on the cost of buying a home using borrowed (credit) funds ... At the same time, the borrower does not have to actually use the right to a property deduction - the main thing is that such a right is confirmed (for example, by a notification from the tax office).

Material benefit is exempted from personal income tax even if the borrower continues to repay its loan obligations after the property tax deduction has been fully used.

This follows from the provisions of subparagraph 1 of paragraph 1 of Article 212 of the Tax Code of the Russian Federation and is confirmed by letters of the Ministry of Finance of Russia dated December 16, 2014 No. 03-04-05 / 64921, dated April 8, 2014 No. 03-04-05 / 15908, Federal Tax Service of Russia dated August 8, 2012 No. ED-3-3 / 2805.

If a loan is issued from an individual to an organization (LLC applying the simplified tax system), is it possible not to issue interest on the loan, but only to issue an interest-free loan with maturity in the contract (initially this is an employee, then the employee will be the founder, the loan amount is not related to the contribution in the charter capital)? What are the tax implications of an interest-free loan transaction?

Having considered the issue, we came to the following conclusion:

In this situation, the operation to provide an interest-free loan will not lead to an increase in the tax liabilities of the parties to the transaction.

Rationale for the conclusion:

STS

Taxpayers applying the simplified tax system determine income in accordance with Art. 346.15 Tax Code of the Russian Federation.

According to paragraph 1 of Art. 346.15 of the Tax Code of the Russian Federation in determining the object of taxation for the tax paid in connection with using the simplified tax system (hereinafter - Tax), incomes are taken into account, determined in the manner prescribed by cl. 1 and 2 st. 248 of the Tax Code of the Russian Federation. At the same time, organizations do not take into account the income specified in Art. 251 of the Tax Code of the Russian Federation, as well as income taxed by corporate income tax tax ratesprovided for in clauses 1.6, 3 and 4 Art. 284 of the Tax Code of the Russian Federation, in the manner established by Chapter 25 of the Tax Code of the Russian Federation (subparagraphs 1, 2, clause 1.1 of Article 346.15 of the Tax Code of the Russian Federation).

So, pp. 10 p. 1 art. 251 of the Tax Code of the Russian Federation exempts income from taxation in the form of funds or other property that are received under credit or loan agreements (other similar funds or other property, regardless of the form of borrowing, including securities on debt obligations).

Thus, the amounts received by the organization under a loan agreement, including interest-free, are not included in income when forming tax base for Tax. In this case, the status of the creditor (employee, founder) does not matter (see also the letter of the Ministry of Finance of Russia dated June 29, 2011 N 03-11-11 / 104).

In addition, in connection with the free use of borrowed funds from the organization, in this case, there will also be no taxable income. Let us explain.

In accordance with the Tax Code of the Russian Federation, income is recognized as an economic benefit in cash or in kind, taken into account if it is possible to assess it and to the extent that such benefit can be estimated, and determined in accordance with Chapters 23 and 25 of the Tax Code of the Russian Federation (clause 1 of Art. 41 of the Tax Code of the Russian Federation).

As follows from clause 2 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 22, 2005 N 98, by virtue of Art. 41 of the Tax Code of the Russian Federation for the recognition of economic benefits as income taken into account in taxation, it is not enough to establish the potential for its assessment. The procedure for determining and assessing the benefits should be established by the relevant chapters of the Tax Code of the Russian Federation regulating the taxation of certain types of income, which is the implementation of the general conditions for establishing taxes (see also the resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of 03.08.2004 N 3009/04).

The norms of the Tax Code of the Russian Federation do not oblige taxpayers applying the simplified tax system to recognize income in the form of material benefits received as a result of the gratuitous use of borrowed funds, nor do they establish the procedure for assessing income in such cases (see, for example, the letter of the Ministry of Finance of Russia dated 09.02.2015 N 03-03-06 / 1/5149).

Thus, we believe that in the situation under consideration, in connection with the free use of borrowed funds, the organization does not have an obligation to recognize income in tax accounting.

A similar conclusion is presented in the letter of the Ministry of Finance of Russia dated July 24, 2013 N 03-11-06 / 2/29384: the amount of material benefit under agreements of an interest-free loan by taxpayers applying the simplified tax system is not determined and, accordingly, is not taken into account when determining the object of taxation for Tax (see also letters of the Ministry of Finance of Russia dated 03.10.2008 N 03-11-05 / 231, the Federal Tax Service of Russia in Moscow dated 15.04.2009 N 16-15 / 036216).

Personal income tax

In accordance with Art. 209 of the Tax Code of the Russian Federation, the object of taxation for personal income tax is income received by taxpayers:

from sources in the Russian Federation and (or) from sources outside the Russian Federation - for individualswho are tax residents of the Russian Federation;

from sources in the Russian Federation - for individuals who are not tax residents of the Russian Federation.

In connection with the transfer money under an interest-free loan agreement, as well as in connection with their return (letter from the Federal Tax Service of Russia for Moscow dated 09.30.2009 N 20-14 / 3/101546), (employee, founder) does not receive economic benefits in the meaning of paragraph 1 of Art. ... 41 of the Tax Code of the Russian Federation, accordingly, he does not have income taxable with personal income tax.

The economic benefit (income) subject to personal income tax arises from the lender - an individual in the event that the borrower returns the amount of funds in excess of the loan amount he received (see, for example, letters of the Ministry of Finance of Russia dated 04.29.2016 N 03-04-05 / 25264, dated 15.02.2016 N 03-04-05 / 8113).

In conclusion, we note that the letter of the Ministry of Finance of Russia dated 09.29.2016 N 03-04-05 / 56656 explains that if the lender is not a person whose income is subject to personal income tax in the manner prescribed by Art. 227 of the Tax Code of the Russian Federation, that is individual entrepreneur or by a person engaged in private practice in accordance with the current legislation, when taxing his income, the provisions of the Tax Code of the Russian Federation relating to interdependent persons are not taken into account.

Note:

By virtue of nos. 7 p. 4 art. 105.14 of the Tax Code of the Russian Federation, which entered into force on 01.01.2017, transactions for the provision of interest-free loans between related parties, place of registration or place of residence of all parties and beneficiaries of which the Russian Federation is, are not recognized as controlled. This, in particular, means that the participants in these transactions from the current calendar year are not obliged to notify the tax authorities of their completion, provided for in paragraph 1 of Art. 105.16 of the Tax Code of the Russian Federation (see information of the Federal Tax Service of Russia dated December 29, 2016 "From January 1, the list of transactions not recognized as controlled has been expanded").

Encyclopedia of solutions. Accounting by the borrower of receiving borrowed funds;

Encyclopedia of solutions. Accounting when receiving loans in cash.

Prepared by:
Expert of the Legal Consulting Service GARANT
, member of the Russian Union of Auditors Fedorova Lilia

Response quality control:
Reviewer of the Legal Consulting Service GARANT
candidate of economic sciences Dmitry Ignatiev

The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.

A loan agreement between an individual and a legal entity establishes the procedure for relations between a company and an individual citizen.

At the same time, the borrower aims to obtain a loan without interest, and the lender aims to secure himself against non-payment. A loan agreement to an individual from a legal entity is becoming increasingly popular due to the benefits of this operation for both parties.

Are there any restrictions

The law does not set limits on loans between individuals and legal entities... However, there are a number of provisions that can be controversial. For example, it is believed that an agreement can be concluded orally if the loan amount does not exceed one thousand rubles.

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This is not entirely true, since if the lender is a legal entity, then the contract will in any case be written.

As for modern receipts, it is worth knowing that a receipt does not replace a contract and has completely different methods of debt collection. The receipt can only be the fact of the transfer of money, but does not play a significant role in the court.

A loan agreement between an individual and a legal entity can be concluded on a reimbursable and free basis. In this case, interest can be spelled out in both types of document.

The law determines the procedure for determining such contracts under Article 809 of the Civil Code of the Russian Federation:

• the contract is free of charge if it does not indicate interest, and under it, not money, but property is transferred into a loan;
• if the document does not specify interest, but it is defined as gratuitous, then interest can be calculated based on the refinancing rate;
• if the borrower decides to close the loan ahead of schedule, then the lender has the right to receive interest for the real time of using the money or property;
• the lender can demand the return of the entire debt if the borrower is late on the next payment. Moreover, the amount will be determined taking into account the interest for the past period.

Thus, the conditions for processing documents between individuals and legal entities are quite strict and have a lot of nuances, since they differ significantly from ordinary types of modern loans.

Taxation (2015) of a loan to an individual from a legal entity

The taxation of loans between a legal entity and an individual is quite interesting. On the one hand, the loan of funds for the organization is not an expense, and the amount is not taken into account in determining the tax base.

But if the money is lent out at interest, then it is considered the income of the organization and is subject to income tax. The tax on this amount is levied in accordance with clause 10 of clause 1 of Art. 251 of the Tax Code of the Russian Federation.

It is worth noting that the interest rate should not be higher than the average rate applied this quarter. The rate may fluctuate if it is fixed in the contract, but in any case, fluctuations cannot be more than 20% of the average interest rate for the period.

Let's make a calculation. If an individual borrows 100,000 rubles for 1 year at 15%. Interest is calculated in a simple way, that is, for the entire amount, and in a year the overpayment will be 15,000 rubles.

These 15,000 will be the company's income, which is subject to income tax of 20% (as of 2019).

It happens that an organization is not a payer of income tax. In this case, the accrued interest is included in income (under the simplified taxation system (STS)).

This happens when an individual borrows funds from a company. Another situation may arise when a legal entity borrows money from an individual.

In this case, the interest received by the lender will be subject to personal income tax at the rate in effect at the time the interest is received (13% as of 2019). At the same time, the tax is withheld by the organization that independently carries out the transfer to the tax office.

Thus, tax legislation still does not have specific provisions on what a loan operation is: a financial service or an investment of funds, and also has many controversial issues regarding the payment of taxes.

Video: Individual Bankruptcy Law

Loans with and without interest payments

Loans with payment of interest are called repayable (or interest). Funds under this agreement are subject to interest. It is worth noting that the operation is also compensated, according to the terms of which not money, but property is transferred. Overpayment can also be charged for this.

A loan without payment of interest is called gratuitous (or interest-free). It takes place if the interest is not specified in the contract. In this case, the borrower returns only the amount of the debt or the borrowed item (equipment and other valuables).

The refinancing rate or inflation rate can be added to the amount, but these interests are not considered reimbursable, since they allow the money to not depreciate.

Thus, a loan without interest does not mean at all that it will not contain overpayments. In any case, you should read it carefully before signing the contract.
Sample contract

A loan agreement can be a legal entity or an individual as a lender. At the same time, the form of the document is unchanged, but only the parties to the transaction change in the general conditions. An example of a contract can be downloaded:

It contains several points:

• rights and obligations of the parties;
• individual conditions;
• order of actions in case of force majeure;
• terms and procedure for debt payment;
• borrower and lender guarantees;
• contact details.

Before signing, the borrower must carefully read the agreement at the time of errors in it in order to make changes in a timely manner. A loan repayment schedule may be attached to the document, which indicates the monthly payment amount, dates and the final amount of the overpayment. The schedule must be signed by the borrower.

Postings

Loan issuance operations are reflected in the accounting accounts.

To account 58 " Financial investments»The following sub-accounts are opened:

• 58-1 "Shares and Shares";
• 58-2 "Securities";
• 58-3 "Loans granted", etc.

Account 58-3 is opened if the company issues loans. All issued funds are indicated on this account, regardless of whether an individual is a borrower, or a legal entity. If money is loaned to an employee of the organization, then it is reflected in another account.

Issuance of money in debt is reflected in the debit of account 58 and credits of accounts 51 "Current accounts", 50 "Cashier" and others. The return of funds is reflected by a reverse posting and the 58th account "goes" on credit. In the end credit period the subaccount has a zero balance and can be closed.

If the money is borrowed by the organization for up to 12 months, then it can be reflected in the credit of account 66 "Settlements for short-term loans and borrowings" and the debit of accounts 50 "Cashier", 51 "Settlement accounts", 52 "Currency accounts", 55 " Special accounts in banks ", 60" Settlements with suppliers and contractors ", etc.

Issuance of a loan from an organization to an employee of this organization

A loan to an employee is reflected in the accounting in a slightly different way. The institution has the right to lend funds to its staff at the expense of net income. Calculations are approved by the chief accountant of the enterprise with the obligatory signature of the director.

An employee to whom a loan is issued must apply to the accounting department with an application for the provision of borrowed funds for a certain period.

A standard loan agreement is concluded, where the main parameters of the loan are prescribed in the individual conditions:

• interest rate (for a repayable loan);
• amount;
• term;
• methods of repayment.

Requirements for a contract with employees are specified in Ch. 42 of the Civil Code. The deal is considered concluded from the moment the money is transferred to the employee. An example of a contract can be downloaded:

In most cases, institutions are interested in employee loyalty and therefore lend money without interest. Also loyal to the organization refer to the payment. The agreement specifies how the borrower returns the loan: in parts or in full, and the organization can set the goals of the loan.

Such a loan is called a target loan and, according to article 814 of the Civil Code of the Russian Federation, can be collected ahead of schedule.

If a loan is issued in kind, it may be subject to VAT, although there is no consensus on this matter. It is believed that VAT is needed, since under the contract things are transferred into ownership, and such a transfer is in any case subject to VAT.

Some believe that VAT is collected only on the irrevocable transfer of material assets, and when issuing a loan that needs to be returned, the collection of VAT is illegal.

Thus, taxation in 2019 does not provide clear answers on which taxes are worth paying. It all depends on the specific tax and the characteristics of the loan agreement.

The only tax that will have to be paid is personal income tax, if the loan is provided by an individual to a legal entity. If the borrower is an individual, then a loan from an organization is very profitable, since most often it is not subject to interest, and therefore does not require a large overpayment.

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An interest-free loan between legal entities is a phenomenon that is not so rare. In our article we will talk about tax and accounting nuances this type of financing, and also talk about possible risks such transactions for related parties and independent companies.

Can an interest-free loan be issued to another organization?

Yes, this possibility is provided for by the Civil Code. According to Art. 808 of the Civil Code of the Russian Federation, a loan agreement between legal entities must be concluded on paper. It is also mandatory to prescribe the absence of interest for a cash loan, since otherwise, by default, the loan fee should be calculated based on the refinancing rate as of the date of the loan or part of it repayment (clause 1 of Art. 809 of the Civil Code of the Russian Federation). If things are the subject of the contract, then such a contract will be considered interest-free if there is no mention of this condition in it.

When completing such transactions, the accountant raises the question of the tax consequences of an interest-free loan between legal entities. About this in the next section, where we talk only about agreements between companies independent from each other, those that do not fall under the terms of Art. 105.1 of the Tax Code of the Russian Federation.

Tax risks of interest-free loans between independent organizations

If the lender has received loans or loans on which he pays interest, then the tax authorities may consider it unlawful to accept such interest as expenses, since the funds of the loan received were used to issue an interest-free loan. It is advisable to challenge such decisions of tax authorities in court, proving that the loan was used for other purposes, and the interest-free loan was issued from its own funds. Examples: not in favor of the taxpayer, the resolution of the CA of the North-Western District of 01.07.2015 No. F07-3688 / 15, a positive decision in the resolution of the FAS of the Urals District of 14.01.2009 No. F09-10027 / 08-C3.

Can they add additional income to the lender, calculating it from the market borrowing rate? For independent persons, the Tax Code of the Russian Federation does not contain norms obliging to accrue abstract income on interest-free loans between legal entities, therefore, the giver of the loan should not have problems (letter of the Ministry of Finance of the Russian Federation dated 11.08.2011 No. 03-03-06 / 2/120).

Do the tax authorities have the right to charge additional income from a legal entity borrower by analogy with the material benefit from a loan without interest? In the Tax Code of the Russian Federation, for profit tax purposes, there is no concept of material benefit from an interest-free loan between legal entities. The Ministry of Finance also comments on the illegality of such additional charges, for example, in a letter dated 23.03.2017 No. 03-03-RZ / 16846. Tax authorities they do not argue with this approach (letter of the Federal Tax Service of Russia for Moscow dated November 22, 2011 No. 16-15 / 112957 @). But an interest-free loan between a legal entity and an individual, including individual entrepreneurs, has its own tax nuances within the framework of calculating personal income tax from material benefits.

Interest-free loan between a legal entity and an individual

An operation where an interest-free loan is given by an independent individual to the organization will not entail an increase tax burden to either side of the transaction. Interest-free loans between an individual and a legal entity, including if the loan is given by an individual entrepreneur, do not increase the taxable income of the borrower (see the explanatory letters of government agencies from the previous section). For individuals, the Tax Code of the Russian Federation also does not contain any grounds for additional accrual of lost income.

In addition, the very amount of a loan issued or returned cannot be recognized as income for any party in accordance with sub. 10 p. 1 art. 251 of the Tax Code of the Russian Federation. This is confirmed by the decisions of the courts, for example, the decree of the FAS of the Ural District of 14.01.2009 No. F09-10027 / 08-C3. The same applies to expenses: the amount of a loan issued or returned is not an expense (clause 12 of article 270 of the Tax Code of the Russian Federation).

Tax implications of interest-free loans between related parties

If a transaction with an interest-free loan is made between organizations that are interdependent, then additional tax consequences arise in connection with Section V of the Tax Code of the Russian Federation.

Look for the criteria for interdependence.

If the parties to the transaction are interdependent, the next step is to determine if the transaction is controlled.

If the transaction does not fall under the criteria of a controlled one, and the parties to the transaction are Russian organizations or citizens, then they do not bear additional tax risks. If one of the interdependent parties is a foreign person, then such a transaction automatically falls under the controlled ones (Article 105.14 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of the Russian Federation dated 04.09.2015 No. 03-01-11 / 51070), and for this option — next section of the article.

ATTENTION! From 01.01.2017 a new tax rule is in effect. If a transaction has been made withan interest-free loan between interdependent legal entities that are registered on the territory of the Russian Federation, or with the participation of citizens of the Russian Federation, then it is not recognized as controlled (subparagraph 7 of paragraph 4 of article 105.14 of the Tax Code of the Russian Federation).

This means that the lender is now safe from additional interest income at the market rate. In the letter of the Ministry of Finance dated April 21, 2017 No. 03-12-11 / 1/24048, it is commented that the innovation is also valid for contracts concluded earlier on 01.01.2017, the main thing — that income and expenses on it are recognized after 01.01.2017.

Tax implications of interest-free loans in a controlled transaction

If the issued interest-free loan relates to a controlled transaction, for example, one of the parties is not a resident of the Russian Federation, then Art. 269 \u200b\u200bof the Tax Code of the Russian Federation. When calculating income tax, the lender must take into account the income in the form of interest not received. To calculate the amount of interest, it is necessary to take into account the requirements of clauses 1.1, 1.2 of Art. 269 \u200b\u200bof the Tax Code of the Russian Federation. The actual interest (FP) on the loan must be compared with the established interval (see table below).

Loan type	Interval
In rubles (place of registration, residence, tax residence of the parties — RF)	MIN \u003d 0%, MAX \u003d 180% of the refinancing rate of the Central Bank of the Russian Federation (for 2015), MIN \u003d 75% to MAX \u003d 125% key rate Central Bank of the Russian Federation (starting from 01.01.2016)
Other loans in rubles	MIN \u003d 75%, MAX \u003d 180% of the refinancing rate of the Central Bank of the Russian Federation (for 2015), MIN \u003d 75% to MAX \u003d 125% of the key rate of the Central Bank of the Russian Federation (starting from 01.01.2016)
In euros (in Chinese yuan, in pounds sterling)	MIN \u003d EURIBOR (SHIBOR, LIBOR) + 4%, MAX \u003d EURIBOR (SHIBOR, LIBOR) + 7%
In Swiss francs or Japanese yen	MIN \u003d LIBOR + 2%, MAX \u003d LIBOR + 5%
In other currency	MIN \u003d LIBOR (in dollars) + 4%, MAX \u003d LIBOR (in dollars) + 7%

The lender can recognize the actual income on the loan if FI\u003e MIN. The borrower may recognize the actual cost of the loan if the FI<МАКС. Для беспроцентного займа ФП равен 0, поэтому налогооблагаемый доход считаем по минимальной ставке интервала (МИН), расход по полученному беспроцентному займу так и будет равен 0.

Accounting entries for interest-free loans

Interest-free loan transactions are dependent on the other party to the transaction. An employee received an interest-free loan - accounting entries are made using account 73. If this is a third-party individual, then account 76. If an interest-free loan transaction between legal entities is made, then account 76 is also used. maybe, since a loan with a rate of 0 is not a financial investment. The table below lists the possible options for accounting registration of operations on an interest-free loan between legal entities, as well as with individuals.

Description
Accounting with the lender
Interest-free loan issued
Loan amount repaid
Personal income tax withheld from the material benefit of the employee		68 subaccount "personal income tax"
PNR accrued if the transaction is recognized as controlled		68 subaccount "Income tax"
Borrower accounting
Received an interest-free loan
Loan amount repaid

Outcome

An interest-free loan between legal entities or between a citizen and an organization is fully legal. If the parties to such an agreement are independent persons or any Russian persons, then they will not incur an additional tax burden. Tax risks in such a transaction arises if it is considered controlled. Then the lender must charge additional taxable income based on the requirements of the RF Tax Code.