How to determine which type of activity is the main one for accounting purposes and reflected in account 90, or can several types of activities be reflected at once?

The organization carries out several types of activities simultaneously. How to choose the main type for accounting purposes - read the article.

Question: The organization applies the OSN, carries out activities - trade, sanitary work. How to determine which type of activity is the main one for accounting purposes and reflected in account 90, or can several types of activities be reflected at once? The main type according to the extract from the Unified State Register of Legal Entities is trade. In the current quarter, the organization has income from trade, as well as production, can production be classified as a main activity if it is listed as an additional activity in the Unified State Register of Legal Entities? Is it necessary to distribute expenses that relate to different types of activities in accounting and tax? accounting? If there are expenses for the type of activity - sanitary and technical work (construction), but there is no income for this type of activity, can these amounts be attributed to expenses in the current quarter or do you need to wait until income for this type of activity appears and how to write off expenses correctly performance of construction work in accounting and tax accounting? How to organize the management of income and expenses for different types of activities: sanitary work and construction - expenses are collected on account 20, trade - expenses are collected on account 44? In tax accounting, direct expenses are included cost of goods sold and transportation costs, what refers to such transportation costs? and how to write them off correctly in tax accounting?

Answer: 1. OKVED is in no way tied to the procedure for reflecting financial results for several types of activities. In this case, the organization must be guided by the Instructions for using the chart of accounts and PBU 9/99 and PBU 10/99. In your case, both production and trade should be reflected in accounts 90.

2. Yes, if expenses relate to different types of activities, then they must be distributed in both accounting and tax accounting.

3. No, if you carry out construction work with direct costs, then in the absence of revenue in this area, only indirect costs can be recognized in accounting.

The procedure for reflecting income and expenses under construction contracts depends on what types of contracts and working conditions are carried out.

More about this:
Accounting with the contractor
– How to formalize and reflect in accounting and taxation the income and expenses of the general contractor
– How to reflect the contractor’s income under a construction contract in accounting and taxation
– How to reflect the contractor’s expenses under a construction contract in accounting and taxation

4. For each type of activity, subaccounts should be applied to the main cost and revenue accounts. Tax accounting can be carried out according to accounting registers, or you can create separate accounting according to registers for each type of activity.

5. In trade, direct costs include:
– purchase price of goods. How to calculate it, organizations have the right to determine independently. For example, you can include expenses that are associated with the purchase of goods. These are, in particular, expenses for packaging, warehouse and other costs paid by another organization. Fix the selected option in your accounting policy for tax purposes;
– costs of delivering goods to the buyer’s warehouse (when they are considered separately from the cost of the goods themselves).

Rationale

Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 N 94n

"On approval of the Chart of Accounts for accounting financial and economic activities of organizations and Instructions for its application"

Section VIII. Financial results

The accounts of this section are intended to summarize information about the organization’s income and expenses, as well as to identify the final financial result of the organization’s activities for the reporting period.

Account 90 "Sales"

Account 90 “Sales” is intended to summarize information on income and expenses associated with the organization’s normal activities, as well as to determine the financial result for them. This account reflects, in particular, revenue and costs for:

finished products and semi-finished products of own production;

industrial works and services;

non-industrial works and services;

purchased products (purchased for completion);

construction, installation, design and survey, geological exploration, research, etc. work;

services for the transportation of goods and passengers;

transport-forwarding and loading-unloading operations;

communication services;

providing for a fee for temporary use (temporary possession and use) of its assets under a lease agreement (when this is the subject of the organization’s activities);

provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property (when this is the subject of the organization’s activities);

participation in the authorized capital of other organizations (when this is the subject of the organization’s activities), etc.

When recognized in accounting, the amount of revenue from the sale of goods, products, performance of work, provision of services, etc. is reflected in the credit of account 90 “Sales” and the debit of account 62 “Settlements with buyers and customers.” At the same time, the cost of goods sold, products, works, services, etc. is written off from the credit of accounts 43 “Finished products”, 41 “Goods”, 44 “Sales expenses”, 20 “Main production”, etc. to the debit of account 90 “Sales” .

How to distribute direct and indirect expenses in tax accounting

In tax accounting, production and sales costs are divided into two groups:

• straight (basic);
• indirect (invoices).

Production of goods, works or services

You have the right to determine yourself which costs in the production of goods, works or services are classified as direct and which as indirect. The list of expenses is approved by the head of the organization and recorded in the accounting policy.

When making your choice, be guided by the following principles. As part of direct expenses, reflect those costs that are directly related to production or sales. In this case, you can focus on industry specifics and proceed from the specific features of the production process in the organization itself.

Typically, direct production costs include:

• material costs. In particular, the costs of purchasing raw materials and materials that will be used directly in production, as well as components undergoing installation, and semi-finished products that require additional processing;
• expenses for remuneration of employees engaged in production activities and social insurance contributions accrued from these amounts. The same applies to contributions for insurance against accidents and occupational diseases;
• depreciation of fixed assets that are used in the production of goods, works or services.

Trade

For trade organizations, the list of direct expenses is fixed. It is listed in the Tax Code of the Russian Federation. Direct costs include:

• purchase price of goods. How to calculate it, organizations have the right to determine independently. For example, you can include expenses that are associated with the purchase of goods. These are, in particular, expenses for packaging, warehouse and other costs paid by another organization. Fix the selected option in your accounting policy for tax purposes;
• costs of delivering goods to the buyer's warehouse (when they are considered separately from the cost of the goods themselves).

All other expenses (except for non-operating expenses provided for) are indirect and reduce income from sales of the current month.

This procedure is provided for by the Tax Code of the Russian Federation.

When calculating income tax, is it possible to include as direct expenses the costs of delivering goods from the supplier to your warehouse using your own transport? The organization is engaged in trade

Yes, you can.

A trade organization should include the costs of delivering goods to its warehouse as direct costs. However, no separate conditions or restrictions have been established. This means that it does not matter whether the buyer pays for delivery to a third party or transports the goods on his own.

The Tax Code of the Russian Federation does not establish a specific list of expenses that a trade organization should include as direct expenses. Therefore, determine it yourself and write it down in your accounting policy for tax purposes (clause 1 of Article 318 of the Tax Code of the Russian Federation). When preparing the list, you can focus on the approximate nomenclature of transportation and procurement costs, which is given in Appendix 2 to the Methodological Instructions approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n. For example, direct costs include the costs of loading and unloading operations, the services of forwarders, and the temporary storage of goods in transit. If an organization uses specially dedicated own vehicles to deliver goods, direct expenses should include depreciation of vehicles, drivers’ salaries with deductions, the cost of fuels and lubricants used during transportation, etc. But the costs of maintaining its own vehicles used for transporting goods should be included to indirect costs. For example, repair and maintenance costs. They are not directly related to the purchase of goods. This follows from the provisions of the Tax Code of the Russian Federation. There is a similar explanation in the letter of the Ministry of Finance of Russia dated January 13, 2005 No. 03-03-01-04.

When calculating income tax, can a trade organization include as direct expenses the costs of delivering goods that it ships to customers directly from manufacturers’ warehouses. The organization is engaged in trade

No, he can not.

Direct costs include the costs of delivering purchased goods (transportation costs) only to the organization’s warehouse, if they are not included in the purchase price. Since during transit trade the goods are shipped directly to the buyer, bypassing their own warehouse, the specified conditions are not met. Therefore, such transport costs should be considered as expenses associated not with the acquisition, but with the sale of goods.

Costs associated with the transportation of goods sold are indirect. At the same time, they reduce income from the sale of these particular goods. This procedure follows from the provisions and paragraph 3 of Article 320 of the Tax Code of the Russian Federation.

When to recognize expenses

Write off indirect expenses in full in the period to which they relate. That is, according to the rules of the Tax Code of the Russian Federation.

But direct costs will have to be distributed. That part of them that relates to the balances of work in progress or unsold goods cannot be recognized as current expenses. This can only be done as goods and works are sold, the cost of which includes such expenses.

Expenses when there is no income

Situation: how to take into account direct and indirect expenses when calculating income tax using the accrual method if there is no income from sales in the reporting period. The organization does not belong to the newly created

If there is no income in the reporting period, the organization can only recognize indirect expenses.

The explanation is simple - you can recognize direct expenses only as goods, works or services are sold, the cost of which includes the costs. Direct expenses that relate to the balance of unsold products cannot be taken into account when calculating income tax.

As for indirect expenses, they are in no way tied to the revenue received. They can be taken into account in the current period. And expenses in tax accounting are recognized only as expenses that meet the following criteria:

• are aimed at generating income and are economically justified;
• documented.

Expenses relate to several periods

Situation: how to take into account indirect expenses that relate to several reporting periods when calculating income tax using the accrual method

Such expenses need to be distributed.

Indirect expenses when calculating income tax using the accrual method are taken into account in the period to which they relate. Consequently, it is impossible to write off indirect expenses that relate to several reporting periods at a time (clause 2 of Article 318, clause 1 of Article 272 of the Tax Code of the Russian Federation).

This is the procedure.

Write off indirect expenses evenly across reporting periods. Do this if you can determine the period during which costs will be incurred or revenues will be received under the contract. Determine the period for writing off expenses based on the duration of the contract or other document. For example, according to a license form, which will indicate its validity period. (par.

In particular, such costs can be distributed:

• evenly over the period approved by order of the head of the organization;
• in proportion to the income received from sales.

The chosen method of distributing expenses relating to several reporting periods is determined in the organization’s accounting policy for tax purposes.

An example of how indirect expenses relating to several reporting (tax) periods are reflected when calculating income tax

On April 1, 2016, the organization entered into a contract with A.S. Kondratiev copyright agreement for the transfer of non-exclusive rights to use the musical work created by Kondratiev. The contract was concluded for two years (from April 1, 2016 to March 31, 2018).

Under the terms of the agreement, Kondratyev is paid remuneration in the form of a fixed one-time payment in the amount of 144,000 rubles.

When calculating income tax, an organization uses the accrual method. The organization’s accounting policy for 2016 for tax purposes establishes that expenses under long-term contracts are written off as current expenses evenly throughout the entire validity period of these contracts.

The reporting period for income tax in an organization is a quarter. The amount of remuneration that an accountant can take into account in the tax base of each reporting period is 18,000 rubles. (RUB 144,000: 8 quarters).

In addition, there is a certain group of indirect expenses that are included in the reduction of the tax base not at the time of occurrence, but according to a special algorithm defined by Chapter 25 of the Tax Code of the Russian Federation. Such expenses, in particular, include expenses for scientific research and development (), insurance expenses (clause 6 of Article 272 of the Tax Code of the Russian Federation), etc.

For more information about accounting for deferred expenses, see How to take into account expenses related to several reporting periods when calculating income tax.

Order of the Ministry of Finance of Russia dated May 6, 1999 No. 32n

“On approval of the Accounting Regulations “Income of the Organization” PBU 9/99”

II. Income from ordinary activities

5. Income from ordinary activities is revenue from the sale of products and goods, receipts associated with the performance of work, provision of services (hereinafter referred to as revenue).

In organizations whose subject of activity is the provision for a fee for temporary use (temporary possession and use) of their assets under a lease agreement, revenue is considered to be receipts the receipt of which is associated with this activity (rent).

In organizations whose subject of activity is the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property, revenue is considered to be receipts the receipt of which is associated with this activity (license payments (including royalties) for the use of intellectual property).

In organizations whose subject of activity is participation in the authorized capital of other organizations, revenue is considered to be receipts of which are associated with this activity.

Income received by an organization from provision for a fee for temporary use (temporary possession and use) of its assets, rights arising from patents for inventions, industrial designs and other types of intellectual property, and from participation in the authorized capital of other organizations, when this is not the subject of activities of the organization are classified as other income.

6. Revenue is accepted for accounting in an amount calculated in monetary terms equal to the amount of receipt of cash and other property and (or) the amount of accounts receivable (taking into account the provisions of paragraph 3 of these Regulations).

If the amount of receipt covers only part of the revenue, then the revenue accepted for accounting is determined as the sum of receipt and receivables (in the part not covered by receipt).

When an individual entrepreneur has several types of activities, certain problems are possible due to ignorance of the nuances of legislation. If an entrepreneur works in one direction, difficulties, as a rule, do not arise. Below we will consider what to do if an individual entrepreneur simultaneously conducts several types of activities, and we will also examine whether such an option is possible.

Who is an IP?

An individual entrepreneur is a person who conducts business activities without forming a legal entity. The peculiarity of an individual entrepreneur is independent work with the aim of making a profit from performing certain actions, namely the sale of goods, the use of property and the provision of services. Citizens who have reached the age of majority and are legally capable can act as individual entrepreneurs. At the same time, registration of this form of activity is permitted both to citizens of the Russian Federation and to non-residents who permanently reside in the country.

What are the possible situations?

To understand whether an individual entrepreneur can simultaneously work in several directions, it is worth considering the following options:

• The entrepreneur does not operate. If an individual entrepreneur has passed the registration procedure, but does not work in the chosen direction, there is no need to pay taxes. In this case, submission of reports is a mandatory condition. This includes making payments of fixed contributions. In this case, reporting must be completed for a specific type of activity conducted by the entrepreneur.

If an individual entrepreneur works on the PSN and UTII taxation systems, he is obliged not only to submit reports, but also to continue paying taxes. Consequently, when working on a “patent” or “imputation”, you need to come to the Federal Tax Service and write an application to close the activity.

• An entrepreneur works in the chosen direction. During the registration process, the individual entrepreneur makes a choice of what type of activity he will engage in. If you choose only one option, everything is simpler here - you just need to choose a taxation system, and then, taking into account the requirements of the law, submit reports, pay taxes and fixed contributions.

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Several types of activities and taxation

The situation is more complicated if the entrepreneur has chosen several directions. The following options are also worth considering:

1. Individual entrepreneur works in several directions, but on one tax. In such a situation, when creating a report, it is necessary to indicate each type of activity in the UTII declaration. If an individual entrepreneur works in one city, then the declaration can be in a single copy. The report also includes a UTII payout sheet, and after the calculations are completed, the tax is paid. For example, a company sells air conditioners and provides equipment installation services. There are two types of activities here - sales and installation.
2. The individual entrepreneur has “connected” several types of activities to different taxation systems. In such a situation, separate accounting of taxes is carried out. From the point of view of legislation, this is perceived as separate types of activity. For each of the areas, it is necessary to separately generate and submit reports, as well as pay taxes taking into account the profit received and the rate. As for the fixed contribution for himself, the individual entrepreneur does not pay it for each area of ​​activity, but only once. It is worth noting that fixed payments are not tied to taxes at all.

Additional directions

According to the law, individual entrepreneurs have the right to open primary as well as additional types of activities, of which there can be an unlimited number. The presence of additional directions does not interfere with the main work and does not entail the need to prepare new reports or pay other taxes.

Situations are possible when an individual entrepreneur puts his main activity aside and works only on additional activities. This is not prohibited by law, and there is no need to immediately go to the Federal Tax Service to change direction. It is better to wait some time and make adjustments to the types of activities for sure. An entrepreneur works in the direction that interests him at a certain moment. If you decide to engage in an activity that was not previously open, you need to go to the Federal Tax Service and make changes.

What's the result?

If an individual entrepreneur operates within the generally accepted tax regime, there are no restrictions on the types of business activities. The Tax Code of the Russian Federation, Article 428, paragraph 1, specifies the types of work that cannot be used within the framework of a special regime. For example, retail trade and rental do not fall into this category and can be processed using a simplified declaration. If an individual entrepreneur decides to change or add a type of activity, he must contact the Federal Tax Service, fill out an application and make the required changes in this way. There is only one result - an individual entrepreneur has the right to engage in several types of activities. The main thing is to arrange it correctly.

The application for registration of an individual entrepreneur or company indicates their future directions of business. They are indicated by 4-character codes. A list of such ciphers is established in OKVED. This collection is constantly subject to changes and additions are made to it. The classifier defines numerical values ​​for each area of ​​entrepreneurship that operates within the borders of the Russian Federation. For the convenience of users, the classifier is divided into groups and subgroups, each of them specializes in certain economic areas.

Selecting an activity

The applicant, before submitting acts for registration, must decide on the types of business according to the OKVED directory. Each sector of the functioning of individual entrepreneurs and organizations is assigned its own code here. OKVED is required by the state to establish the scope of work of a company or individual entrepreneur.

The number of areas of activity that can be defined in an appeal is not limited by law. The entrepreneur has the right to declare each code at his own request. Therefore, the statement usually indicates different codes. It is recommended to limit yourself to 20-30 codes. A voluminous list will create confusion and make it difficult to assess the scope of work of a company or individual entrepreneur.

Among other codes, you must choose one that is recognized as the main one.

Main code meaning

Information on OKVED codes, main and additional, is recorded in the Unified State Register of Legal Entities, Unified State Register of Individual Entrepreneurs, an extract from the register and an information letter. Codes are required for statistical reporting.

OKVED codes will be useful to an entrepreneur when registering with the Federal Compulsory Medical Insurance Fund and opening a current account in some credit institutions.

According to the law, entrepreneurs can make profit from any area of ​​non-prohibited activity. If an entrepreneur chooses “extra” codes, it’s not a big deal. The priority area of ​​activity is another matter.

The main type of activity is the area of ​​​​work that brings the company or individual entrepreneur the predominant amount of revenue. The code of the prevailing type of business should describe as accurately as possible the future sphere of economic activity of the applicant.

The choice of the main direction of activity entails certain consequences. For example, this will affect the tariff that determines the amount of insurance premiums against accidents and occupational diseases. Agreed tariffs are used depending on the main type of activity. If the choice of an individual entrepreneur or LLC fell on risky activities (traumatic or causing the development of occupational diseases), then the amount of insurance payments will be higher.

OKVED codes are also related to taxation. Special modes, for example, simplified taxation system, PSN, UTII, have restrictions on the types of functioning. Thus, a conflict of interest may occur. An organization or individual entrepreneur wishes to choose any of the preferential taxation systems, but it does not apply to activities whose code is indicated in the extract from the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs. In such a situation, you will have to choose - either the desired tax system or OKVED.

So, if an entrepreneur wants to engage in insurance activities, production of excisable goods or mining, then he will not be able to work on the simplified tax system.

UTII and PSN are systems that not every individual entrepreneur and company has the right to choose, but only those that operate in certain sectors of the market. There are no restrictions only for OSNO.

The selected OKVED affects not only the taxation system, the amount of tax, and the amount of reporting submitted to government agencies. It plays a role if the individual entrepreneur has employees. The rate of contributions to the Social Insurance Fund “for injuries” is calculated based on the tariffs for the main type of functioning.

Main code OKVED and UTII

The code plays a role in taxation under the single tax on imputed income. Thus, an entrepreneur is exempt from the obligation to submit “zero” reporting on UTII if he does not actually carry out the type of activity that falls under this system.

The obligation to report arises when an individual entrepreneur or organization begins to work in a given sector. An application for registration as a UTII payer must be submitted to the tax office.

Confirmation of the main business area in the Social Insurance Fund

Employees registered to carry out their job duties on the basis of an employment agreement are subject to compulsory social insurance against industrial accidents and occupational diseases. This norm is enshrined in Federal Law No. 125. The contribution is transferred every month. The calculation is based on tariffs, which are determined by professional risk class.

For each company, the size is approved annually based on information provided by the company. The process of transferring information is defined in the Procedure for confirming the main type of economic activity, approved by Order No. 55.

For the purposes of the Social Insurance Fund, the main type of operation is the one from which the highest income was acquired during the previous reporting period. If you do not report within the established period on the actual predominant direction of business and income, then the calculation is made based on high tariffs for the types of activities that are determined for the company, even if business is not conducted in this area. Thus, “extra” codes can play a role and turn out to be unnecessary.

For the purposes of calculating the insurance premium, specific criteria for approval of the main type of operation have been established:

• for commercial companies - the overwhelming share in the total volume of goods produced or sold;
• for non-profit firms - the prevailing number of employees working in a particular industry.

Work in the prevailing area of ​​activity is confirmed every year - until April 15. Companies that attract workers submit acts to the Social Insurance Fund that truly indicate the predominance of one of the business areas. Organizations must submit relevant information annually. For entrepreneurs, this obligation arises when the key activity is transformed.

The tariff amount is approved by the Social Insurance Fund. It can range from 0.2 to 8.5% depending on the class of professional risk.

Confirmation of the prevailing type has special features if the policyholder conducts business in several sectors of the economy at once.

In this case, there are two options:

1. The share of one area of ​​activity prevails over others: the class of professional risk corresponding to this area is taken into account in the calculations.
2. The types of activities are equivalent in total weight: for the purposes of calculating the insurance premium, the one from the areas of functioning that is characterized by the highest class of professional risk is accepted.

Not confirming the predominant area of ​​business is not a reasonable decision at all, since the entrepreneur will have to bear unnecessary costs for insurance premiums at the highest rate.

To confirm the main type of business, LLCs are required to submit the following documentation to the Social Insurance Fund:

1. an application in the form determined by the legislator;
2. confirmation certificate;
3. explanatory note to the balance sheet (exception: not required for small businesses).

Profit is calculated according to a formula approved by the legislator: proceeds after sales in a specific area are divided by the total profit from all sectors of the market. We multiply the resulting total by 100%.

Activities with a prevailing share are the main ones for the company in this reporting period.

Calculation example:

The company "World of Rentals" specializes in 2 types of activities - film rental and video copying. The total profit for the previous period was 1.5 million rubles. Of these, for the first type - 500 thousand rubles, and for the second - 1 million rubles.

The specific gravity is calculated using the above formula:

— for rental – 500000/1500000*100% = 33%

— for copying – 1000000/1500000*100% = 67%

The data obtained indicate that the second area of ​​the company’s work brings it more significant revenue, and therefore, the occupational risk class is calculated according to the tariff approved for the corresponding OKVED code.

We remind you that payments for injuries are also made by entrepreneurs who have chosen the simplified tax system. The specified category of payers must also confirm the prevailing type of activity.

The legislator has provided exceptions for some entrepreneurs.

1. Individual entrepreneurs (send a written request and the required documentation to the Social Insurance Fund if they change the main type of activity);
2. Newly formed companies that have been operating for less than a year.

Companies and individual entrepreneurs are notified of the established tariff no later than 14 days from the date of transfer of documentation. The notification form is approved by the legislator. Until this point, payments are calculated at the rates that were in effect in the previous period.

An ambiguous situation arises when an LLC or individual entrepreneur has transformed the predominant area of ​​business during the year. The legislator established that in such a situation the tariff would not be revised. Transformations will follow only next year.

Some entrepreneurs try to avoid unnecessary expenses by confirming with the Social Insurance Fund a type of activity with a low level of insurance payments. This trick is easily detected, since businessmen are required to submit, in addition to other documentation, a balance sheet.

Changing the main OKVED code

Code conversion may be necessary as a result of the operation of the enterprise. For example, a company wants to change its specialization and expand production in another market sector.

The procedure for changing codes is different for individual entrepreneurs and LLCs. In the latter case, it is necessary to additionally make changes to the company’s constituent documentation when it specifies specific sectors of operation for the organization. In addition, only the manager has the right to act on behalf of the company. The application and acts must be certified by a notary.

To change the main code, a businessman submits an application to the tax office:

• title page (clause 1.1, 1.2, 1.3) - in clause 2 the number 1 is entered;
• sheet N (page 1) – clause 1.1 – updated OKVED;
• sheet N (page 2) – clause 2.1 – main code that is subject to liquidation;
• sheet P – data on the applicant.

There is no need to include other codes in the application. Numbers are entered from left to right from the first cell. The code consists of 4 characters. This requirement is specified by the legislator.

Hello everyone and good mood! Today I want to write an article about, or rather, analyze the question when an individual entrepreneur has several types of activities.

In the case when an individual entrepreneur has one type of activity, then everything is clear and no questions arise.

Those types of activities that you do not engage in do not interfere with your activities in any way; you do not need to pay any reports or taxes for them.

It may turn out that you will not be engaged in the main type of activity, but will work as an additional one, there is nothing to worry about and you don’t have to immediately run to the tax office to change your main type of activity. The situation may change. Therefore, you conduct activities only in those types of activities that you consider necessary (provided that you have them open).

If you decide to engage in an activity that is not open to you, then simply go to the tax office.

The procedure for state registration of an individual entrepreneur has now become even simpler; prepare documents for individual entrepreneur registration completely free of charge without leaving your home through the online service I have tested: “Individual entrepreneur registration for free in 15 minutes.”

This is where I will end the article, questions, as always, in the comments, or in my group on the social network VKontakte "