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Costs for purchasing a kettle. Costs for a refrigerator and microwave oven. Refrigerators, kettles, coffee makers, kitchen furniture, dishes and equipment for eating areas

The offices of many organizations have electric kettles, coffee makers, microwave ovens, refrigerators, televisions and other household appliances and electronics. Companies often buy drinking water for their employees, as well as detergents, cleaning products and cleaning equipment. How to justify expenses for household appliances, interior items, etc. in tax accounting? What decisions do arbitration courts make on this issue?

Responsibilities for ensuring safe working conditions rest with the employer. This is stated in Article 212 of the Labor Code of the Russian Federation. Moreover, the employer must not only ensure the safety of employees when performing their work duties, but also provide sanitary, medical and preventive services in accordance with labor protection requirements. In this case we are talking about (Article 223 of the Labor Code of the Russian Federation):

  • on equipment for workers in sanitary facilities, premises for eating, providing medical care, lounges in work time and psychological relief;
  • on the installation of devices to provide workers in hot shops and areas with carbonated salt water;
  • on the creation of sanitary posts with first aid kits equipped with medicines and drugs for first aid, etc.

Subparagraph 7 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation states that expenses for ensuring normal working conditions and safety measures provided for by the legislation of the Russian Federation are included in other expenses and reduce taxable profit. However, neither the said subclause nor the other norms of Chapter 25 of the Tax Code of the Russian Federation specify which costs are included in the costs of ensuring normal working conditions.

Such explanations are not contained in the letters of the Russian Ministry of Finance. Therefore, before recognizing certain expenses for improving working conditions or taking household appliances into account, it is advisable, firstly, to draw up documents that will help confirm these expenses, and, secondly, to analyze how arbitration practice develops in similar cases.

So, the employer is obliged to create normal (safe) working conditions for employees. This is stated in articles 22, 163 and 212 of the Labor Code of the Russian Federation. The list of activities, the implementation of which ensures normal working conditions in a particular organization, should be fixed in local regulatory document, for example, in regulations on labor protection, internal labor regulations, instructions on labor protection and safety precautions, orders or instructions from the manager. Depending on the specifics of the organization’s activities, the employer’s obligations to create acceptable working conditions can be divided into two groups:

  • ensuring normal working conditions in the workplace, including equipping the workroom with air conditioners, fans, heaters, air ionizers, curtains, blinds, comfortable furniture, etc.;
  • creation of sanitary and living conditions for rest and nutrition of employees during the working day (equipment of premises for eating and rest, purchase of electric kettles, coffee makers, microwave ovens, refrigerators, water coolers and most drinking water, kitchen furniture and utensils).

If, in addition to employment contracts, there is also a collective agreement, it is advisable to prescribe measures to create normal working conditions in this document. In organizations that do not have a collective agreement, these activities can be listed directly in employment contracts concluded with employees, or make a reference in employment contracts to the relevant local regulatory act, in which these measures are spelled out in detail.

Let us note that, according to Article 8 of the Labor Code of the Russian Federation, a collective agreement may provide for the need to coordinate the adopted local normative act with a trade union organization or other representative body of the labor collective. The procedure for taking into account the opinion of a trade union organization is set out in Article 372 of the Labor Code of the Russian Federation.

Requirements for ensuring safe working conditions for workers are established by sanitary rules and other regulatory legal acts of the Russian Federation. This is stated in paragraph 1 of Article 25 of the Federal Law of March 30, 1999 No. 52-FZ “On the sanitary and epidemiological welfare of the population.” This means that in a local regulatory document or the corresponding section of an employment (collective) agreement, the employer can refer to the sanitary and epidemiological rules and regulations (SanPiN) and construction norms and regulations (SNiP) currently in force in Russia.

For example, when equipping a place for eating, you should be guided by the requirements of SNiP 2.09.04-87. They indicate that the room for meals must be equipped with a washbasin, a stationary boiler, an electric stove, and a refrigerator. Consolidation in a collective agreement or local regulatory document of the employer’s obligations to purchase an electric kettle, microwave oven and other things for employees household appliances with reference to the above-mentioned SNiP will serve as one of the weighty arguments to justify the costs of this equipment.

You can also use recommendations on the approximate content of the section of obligations of the employer and employee regarding labor conditions and safety in an employment (collective) agreement. These recommendations were developed by the Russian Ministry of Labor and brought to the attention of organizations by letter dated January 23, 1996 No. 38-11. In addition, the employer must take into account the Recommendations for planning occupational safety measures, approved by Resolution of the Ministry of Labor of Russia dated February 27, 1995 No. 11.

Let’s say that due to production (work) conditions, it is impossible to provide workers with breaks for rest and food. In this case, the employer must provide employees with the opportunity to rest and eat during working hours (Article 108 of the Labor Code of the Russian Federation). The list of such production (work) and places for rest and eating must be recorded in the rules internal labor regulations or other local regulations. The more detailed this document describes what furniture, household appliances, dishes and electronics (for example, a TV, stereo, DVD player) the organization undertakes to purchase for the rest room and meals, the more likely the company is to prove the validity of the costs for equipment and maintenance of such premises.

Additional documents confirming the need to purchase household appliances for the office can include: job descriptions workers, providing for continuous work (without a break for meals) during the day or irregular working hours or round-the-clock duty.

Often, organizations purchase one or another household appliances and electronics in order to use them not to satisfy the sanitary needs of employees, but directly for production process. For example, Insurance companies record damage to the insured property using cameras and video cameras. Organizations involved in construction and carrying out overhaul, also actively use photographic equipment to record the volume and control the quality of work performed. VCRs and stereo systems can be used to instruct and train personnel on industrial safety rules.

In such situations, in order to justify the costs of purchasing household appliances and electronics, it is advisable to indicate, when transferring them into operation, in which departments and for what purposes they will be used. Such information is usually reflected in act of acceptance and transfer of fixed assets(form No. OS-11), materials accounting card(Form No. M-172), order or direction of the manager. If the organization describes in detail the technological or management process, that is, there are technological maps, quality control provisions manufactured products (work performed, services provided) and other similar documents, the procedure for using household appliances and electronics for production purposes must be fixed in these documents.

At the same time, the employing organization should be prepared for the fact that even if the listed documents are available, its right to have expenses on household appliances and electronics recognized in tax accounting will most likely have to be defended in court. Of course, the more detailed the employer’s obligations to create normal working conditions for employees are spelled out in labor (collective) agreements and local regulations, the greater the likelihood of proving in court the legality of accounting for income tax purposes for expenses on household appliances and electronics.

Arbitration practice in similar disputes shows that an organization has a set of interrelated documents (consisting, for example, of a collective agreement, job descriptions, internal labor regulations, orders and directives of the manager) allows you to include in expenses the cost of almost any type of household appliances and electronics.

Of course, a small business is unlikely to waste time on drawing up these documents for the sake of one electric kettle. It is easier not to take into account the costs of its acquisition for tax purposes. But for a large or even medium-sized enterprise that has a significant number of similar objects on its balance sheet, the execution of the specified package of documents will certainly help to defend its position in court.

note

The organization has the right to decide for itself what costs it needs to conduct its activities.
The Constitutional Court, in Ruling No. 320-O-P dated 06/04/07, indicated that the validity of expenses that reduce income received for profit tax purposes cannot be assessed from the point of view of their expediency, rationality, efficiency or the result obtained. Due to the principle of freedom economic activity, enshrined in Article 8 of the Constitution of the Russian Federation, the taxpayer conducts activities independently at his own risk and only he has the right to assess its effectiveness and expediency.

Judicial control is not intended to check the economic feasibility of decisions made by business entities. This is noted in the resolution of the Constitutional Court of the Russian Federation dated February 24, 2004 No. 3-P. The Supreme Arbitration Court of the Russian Federation adheres to a similar position. Thus, paragraph 1 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated October 12, 2006 No. 53 states that the judicial practice of resolving tax disputes is based on the presumption of good faith of taxpayers and other participants in legal relations in the economic sphere. In this regard, it is assumed that the actions of the taxpayer, resulting in the receipt of a tax benefit (legal reduction in the amount of tax liability), are economically justified, and the information contained in the tax return and financial statements, reliable. Thus, the burden of proving the unjustification of certain expenses of the organization and the unjustification of their accounting for profit tax purposes rests with the tax authorities.

Tax accounting of expenses for ensuring normal working conditions

The organization's expenses for ensuring normal working conditions 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. But if the company bought household appliances or equipment, the cost of which exceeds 20,000 rubles. (until 2008 - 10,000 rubles), and confirmed the need for such an acquisition, she does not have the right to recognize expenses for the acquisition of these objects at a time. After all, such assets are depreciable property. That is, their cost will be included in expenses gradually as depreciation is calculated.

Let us formulate arguments that will help organizations that care about their employees justify, for tax purposes, expenses for the purchase of certain types of household appliances, electronics and interior items. In addition, we will give examples from arbitration practice.

Air conditioners, fans, heaters

To confirm the need for expenses for the purchase and installation of heating, ventilation and air conditioning systems in office and industrial premises, the organization needs to refer to the relevant SanPiN and SNiP. After all, every employer is obliged to comply with the requirements contained in these documents (clause 2 of article 25 of the Federal Law of March 30, 1999 No. 52-FZ).

Hygienic requirements for microclimate production premises SanPiN 2.2.4.548-96 were established, which were approved and put into effect by Decree of the State Committee for Sanitary and Epidemiological Supervision of Russia dated 01.10.96 No. 21. This document contains tables with optimal and permissible values ​​of microclimate indicators at workplaces in industrial premises. In summer, the air temperature in the room should not exceed 25 ° C with a relative air humidity in the range of 40-60%. These standards are optimal and provide workers with a feeling of thermal comfort during the working day and contribute to a high level of performance.

If we are talking about office premises, references to the following documents will help justify the costs of purchasing air conditioners, split systems, fans and various heaters:

  • SNiP 2.09.04-87 “Administrative and domestic buildings" These standards contain 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 organization of work”, put into effect by Decree of the Chief State Sanitary Doctor of Russia dated 06/03/2003 No. 118. Paragraph 4.4 of this document states that in the premises in which computers are installed, it is necessary to carry out systematic ventilation after every hour of working on the computer;
  • SanPiN 2.2.2.1332-03 “Hygienic requirements for the organization of work on copying and duplicating equipment”, put into effect by Decree of the Chief State Sanitary Doctor of Russia dated May 30, 2003 No. 107. Paragraph 5.1 of the said document states that the room in which copying equipment operates , must be equipped with heating, ventilation and air conditioning systems.

Let's turn to arbitration practice. In resolution dated July 26, 2006 No. A55-32558/2005, the Volga Region Federal Antimonopoly Service supported an organization that recognized expenses for the purchase of air conditioners when calculating income tax. After all, air conditioners were installed and used by the company in its administrative premises, and thanks to their work, normal working conditions were created for employees. In other words, air conditioners were indirectly used in income-generating activities. This means that the organization had the right to include the costs of their acquisition in expenses that reduce taxable profit.

In later decisions of the same court, but in other cases, the legality of recognizing for profit tax purposes expenses for the purchase of a heater, a household air conditioner (resolution dated 08/21/07 No. A57-10229/06-33) and a fan (resolution dated 10/28/06-33) was confirmed. 08 No. A55-865/08). Arguments of taxpayers: expenses for the purchase of these objects (including through depreciation) fall under Article 22 of the Labor Code of the Russian Federation, which states that the employer is obliged to ensure labor safety and conditions that meet the requirements of labor protection and occupational health, which is also enshrined in collective agreements contracts An additional argument in the case of the fan was a reference to clause 4.4 of SanPiN 2.2.2/2.4.1340-03, according to which rooms with running computers must be ventilated every hour. Since installing the fan ensures normal operation computer equipment, the costs of its acquisition are of a production nature and can be taken into account when calculating income tax.

There are other examples of court decisions in which arbitration courts supported taxpayers who reduced taxable profits for the costs of purchasing air conditioners, fans and other similar equipment (including through depreciation). We are talking about resolutions of the Federal Antimonopoly Service of the North-Western District dated November 28, 2006 No. A56

34718/2005, FAS Moscow District dated 03.13.08 No. KA-A40/1415-08 and FAS Ural District dated 05.14.08 No. F09-3355/08-S3.

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

If the company allocates a special room for rest and meals for employees, then justify the costs of purchasing electric kettles, coffee makers, microwave ovens, refrigerators and other household appliances is easy. After all, by doing so, the organization fulfills the requirements established in Article 223 of the Labor Code of the Russian Federation. Let us recall that this article provides for the employer’s obligation to equip premises for eating and rooms for psychological relief and rest during working hours in accordance with current standards.

Standards by which to equip dining rooms and meal rooms, are established in paragraphs 2.48-2.52 of SNiP 2.09.04-87. Thus, if there are more than 200 people working per shift, the organization must have a canteen, and if there are up to 200 people, there must be a canteen or canteen-dispensing area. If the number of workers is less than 30 people per shift, instead of a canteen you can equip a room for meals.

The area of ​​the specified room is determined on the basis of one square meter for each visitor and must be at least 12 square meters. 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 meals, it is allowed to allocate additional space in the dressing room (locker room) with an area of ​​at least 6 square meters. 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 meals and equipping this room with the necessary household appliances, kitchen furniture and utensils, it is advisable to include in a collective agreement or local regulatory act (for example, in internal labor regulations) a condition on providing employees with this premises. 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 documentation, courts, as a rule, confirm the right of taxpayers to recognize such expenses for income tax purposes. Here are some examples of similar court decisions:

  • Resolution of the Federal Antimonopoly Service of the Moscow District dated March 27, 2008 No. KA-A40/2214-08. The court indicated that the costs of purchasing household appliances (refrigerator, juicer, kitchenette, coffee maker, etc.) were made to ensure a normal working day and are associated with 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 expenses the amount of depreciation accrued on the specified fixed assets;
  • Resolution of the Federal Antimonopoly Service of the Volga District dated October 28, 2008, 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 food is eaten, and therefore provide normal working conditions;
  • Determination of the Supreme Arbitration Court of the Russian Federation dated July 27, 2007 No. 9080/07. 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 associated with the arrangement of rooms for lunch and rest and are necessary for organizing normal working conditions for workers, that is, they are economically justified and aimed at generating income.

Let's say in an organization there is no dining room or special room for meals. The absence of a separate room for eating does not relieve the employer of the obligation to provide normal working conditions. In such a situation, workers should be given the opportunity to have lunch directly at their workplaces (Article 108 of the Labor Code of the Russian Federation). Consequently, the costs of purchasing refrigerators (Resolution of the Federal Antimonopoly Service of the Central District dated January 12, 2006 No. A62-817/2005), a microwave oven (Resolution of the Federal Antimonopoly Service of the Volga Region dated September 4, 2007 No. A65-19675/2006-SA1-19), coffee makers (Federal Antimonopoly Service Resolution Moscow District dated December 18, 2007 No. KA-A40/13151-07), electric kettles (Resolution of the Federal Antimonopoly Service of the North-Western District dated April 21, 2006 No. A56-7747/2005) and other household appliances can be qualified as expenses for creating normal working conditions and taken into account when calculating income tax.

Bottled drinking water and coolers

Many organizations purchase not only various household appliances for their employees, but also provide them with clean drinking water. The Russian Ministry of Finance believes that expenses for the purchase of drinking water and rental of a cooler can be recognized for profit tax purposes only if, according to the conclusion of the sanitary and epidemiological service, the water in the water supply is not suitable for drinking (letter dated December 2, 2005 No. 03-03-04 /1/408). However, recently, arbitration courts usually do not agree with this position. In their decisions, judges note that the cost of purchasing a cooler and drinking water reduces taxable income, regardless of whether the tap water is suitable for consumption or not. After all, such costs are an integral part of the costs of ensuring normal working conditions, and tax legislation does not contain a requirement to submit a document on quality tap water(decrees of the Federal Antimonopoly Service of the Volga District dated March 20, 2008 No. A55-9669/07-3 and the Moscow District Federal Antimonopoly Service dated May 5, 2009 No. KA-A40/3335-09).

At the same time, there is an example of a court decision in which the court found the costs of purchasing drinking water and paying for auxiliary equipment for its consumption in the presence of a centralized water supply (resolution of the Federal Antimonopoly Service of the Ural District dated September 5, 2006 No. F09-7846/06-S7 in case No. A60-41504/05).

Naturally, the results of an analysis of tap water, indicating its low quality, the presence of rust, sediment, and mechanical impurities in the water, will be an additional and quite significant argument for including the cost of purchasing drinking bottled water in expenses. Hygienic requirements and water quality standards in centralized drinking water supply systems are given in SanPiN 2.1.4.1074-01, put into effect by Decree of the Chief State Sanitary Doctor of Russia dated September 26, 2001 No. 24.

TVs, DVD players, VCRs, stereos, radios

Unlike household appliances (electric kettles, coffee makers, refrigerators), the costs of purchasing televisions, stereo systems, DVD players and other equipment are much more difficult to justify. The Russian Ministry of Finance has repeatedly spoken out categorically against the inclusion of televisions in depreciable property (letters dated January 17, 2006 No. 03-03-04/2/9 and dated September 4, 2006 No. 03-03-04/2/199). According to the financial department, such property is of a non-productive nature, even if the organization uses televisions to obtain operational information of an economic nature.

There are more chances to confirm the need to purchase a TV and other equipment from those companies that, in accordance with Article 223 of the Labor Code of the Russian Federation, equip workers rest rooms and psychological relief. Please note that it is not necessary to provide a separate room for workers to rest. For these purposes, you can allocate a place in the reception area, secretariat, meeting room or meeting room, or use the room for meals. The employer’s obligation to equip such premises must be enshrined in a collective agreement, local regulation or other similar document.

Let's turn to arbitration practice. In its resolution dated November 13, 2006 No. A56-51313/2004, the Federal Antimonopoly Service of the North-Western District confirmed that the purchase of a TV for the rest room is related to production activities and is included in the costs of ensuring normal working conditions.

Another example is the resolution of the Federal Antimonopoly Service of the West Siberian District dated April 2, 2007 No. F04-1822/2007 (32980-A27-40). In it, the court recognized that the costs of purchasing a TV and various household appliances (refrigerators, kettles, microwave ovens, freezers, electric stoves, etc.) are associated with the arrangement of rooms for lunch and rest and are necessary for organizing normal working conditions for workers. In other words, such expenses are economically justified, aimed at generating income and, therefore, taken into account for tax purposes.

Let's say a TV, VCR, camcorder, photo camera or other equipment is used in production process, for example, for conducting briefings, training or presentations, recording damage or the amount of work performed. As already mentioned, the procedure for their use should be specified in the local regulatory document (description technological process, order or instruction of the manager). If there is such evidence, the courts usually support taxpayers and recognize the legitimacy of accounting for expenses (resolutions of the Federal Antimonopoly Service of the North-Western District dated April 21, 2006 No. A56-7747/2005 and the Federal Antimonopoly Service of the Ural District dated September 24, 2007 No. Ф09-7797/07-С3).

Vacuum cleaners and other cleaning equipment, detergents and cleaning products

Currently, the costs of purchasing detergents and cleaning products, disposable paper towels, toilet paper, napkins, as well as vacuum cleaners and other cleaning equipment are the least controversial. The fact is that meeting the sanitary needs of employees is one of the responsibilities of the employer (Article 223 of the Labor Code of the Russian Federation).

These costs relate to expenses for economic needs and are reflected as part of material expenses on the basis of subparagraph 2 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation. Similar explanations are given in the letter of the Ministry of Finance of Russia dated April 11, 2007 No. 03-03-06/1/229.

It is advisable that the amount of sanitary and hygienic products used corresponds to the area of ​​the premises and the number of employees. Otherwise, such expenses may be considered economically unjustified.

Arbitration courts, as a rule, confirm that the purchase of dishwashing liquid, washing powder, toilet paper, other cleaning and detergents is due to the need to comply with sanitary and hygienic requirements and allows you to maintain production and administrative premises in proper condition (Resolution of the Federal Antimonopoly Service of the Volga District dated July 3, 2007 No. A65-20634/06 and Resolution of the Federal Antimonopoly Service of the Moscow District dated December 25, 2006 , 12/27/06 No. KA-A40/12681-06).

Curtains, blinds, mirrors, aquariums, indoor flowers and other interior items

To justify the costs of purchasing curtains and blinds, you can use Hygienic requirements to insolation 3 and sun protection of residential and public buildings and territories (SanPiN 2.2.1/2.1.1.1076-01), which were put into effect by Decree of the Chief State Sanitary Doctor of Russia dated October 25, 2001 No. 29.

3: Insolation - irradiation of surfaces and spaces with direct sunlight.

It is more difficult to confirm the validity of expenses for the purchase of mirrors, indoor flowers, aquariums and items for their care. The Russian Ministry of Finance clarified that stands and pots for indoor plants are intended for office interior decoration and are not expenses associated with the organization’s activities (letter dated May 25, 2007 No. 03-03-06/1/311). Such expenses cannot be taken into account when calculating income tax, since they do not meet the basic criteria established in paragraph 1 of Article 252 of the Tax Code of the Russian Federation. However, after analyzing arbitration practice, we can name several ways to justify the costs of purchasing and servicing interior items.

Method one. Prove that the interior was designed and created during the construction of the building and is an integral part of it. Therefore, the cost of creating the interior is included in the initial cost of the building and is included in expenses as depreciation is calculated. If the deadlines beneficial use interior and the building itself do not coincide, the interior can be accounted for as a separate inventory item of fixed assets.

Thus, the Federal Antimonopoly Service of the Moscow District, in resolution dated January 21, 2009 No. KA-A40/12910-08, noted that the installation of the aquarium system and decorative landscape composition was carried out simultaneously with the construction of the premises itself, that is, a single design of the premises was initially assumed. In addition, the organization presented the results of a marketing study confirming that the use of these systems and compositions helps attract customers, increase the cost of renting premises and the efficiency of trading activities. Taking into account these arguments, the court found the costs of maintaining aquariums and decorative landscape compositions to be justified.

Method two. Confirm that decorating premises in a special style increases the attractiveness of the property for potential clients (buyers, tenants, etc.). After all, the costs of purchasing interior items are aimed at creating a favorable image of the taxpayer among external visitors, therefore they are of a production nature and reduce taxable profit. This option is suitable for those organizations that rent out premises or are engaged in trade, providing services, that is, they have sales or client rooms, showrooms, shops and other premises for servicing customers.

For example, the Federal Antimonopoly Service of the Moscow District, in resolution dated October 10, 2008 No. KA-A40/8775-08, confirmed that the organization legally took into account for tax purposes the costs of purchasing artificial flowers for decorating the client room. In another case, the court also came to the conclusion that the costs of installing aquariums in premises in which workplaces are rented out can be recognized when calculating income tax (Resolution of the Federal Antimonopoly Service of the Moscow District dated 09/07/06, 09/11/06 No. KA-A40/ 8421-06). The fact is that in most of these rooms there are no windows, and the aquariums installed in them can significantly reduce Negative consequences from lack sunlight and natural lighting. In other words, aquariums increase the attractiveness of a given premises for potential tenants and, therefore, are used exclusively for production purposes. Similar conclusions are contained in the resolution of the Federal Antimonopoly Service of the Moscow District dated June 16, 2009 No. KA-A40/5111-09.

Method three. Provide evidence that specific interior items (for example, indoor flowers or curtains) were purchased to ensure normal working conditions for workers. It would seem that this method is the most obvious and natural. Here are a few examples of court decisions in which the courts agreed with the following arguments of organizations:

  • Resolution of the Federal Antimonopoly Service of the West Siberian District dated April 2, 2008 No. F04-2260/2008(3201-A45-40). In it, the court indicated that the organization acquired houseplants and care products for them in order to ensure normal working conditions, protect the health of employees located in premises where computers and office equipment are operated, and increase air humidity in these premises. Consequently, the company rightfully reduced taxable profit by the amount of expenses for the purchase of indoor flowers and care products;
  • Resolution of the Federal Antimonopoly Service of the Moscow District dated December 25, 2006, December 27, 2006 No. KA-A40/12681-06. Since the dishes and furnishings were purchased for use in the taxpayer's building, which was operated for industrial purposes, and ensured the normal work process, the court agreed to recognize the costs of acquiring this property for tax purposes.

At the same time, we note that arbitration courts do not always support taxpayers in such situations.

Value added tax

Based on the provisions of the Tax Code, the procedure for deducting VAT presented by the supplier of purchased property does not depend on how the organization takes this property into account when calculating income tax. An exception is regulated expenses (for example, entertainment, advertising). The amount of VAT on such expenses is subject to deduction in the amount corresponding to the standards for recognizing these expenses for profit tax purposes (clause 7 of Article 171 of the Tax Code of the Russian Federation).

Consequently, if an organization carrying out activities subject to VAT has accepted accounting household appliances (equipment, interior items, etc.) and has correctly executed primary documents and an invoice for it, then it has the right to deduct “input” VAT on acquired assets in the general manner. However, the Russian Ministry of Finance believes that VAT on non-productive property cannot be deducted (letter dated January 17, 2006 No. 03-03-04/2/9). Arbitration courts do not support this position either. They, as a rule, indicate that the norms of Chapter 21 of the Tax Code of the Russian Federation do not establish the taxpayer’s right to use tax deduction depending on the production or non-production nature of the expenses incurred (resolutions of the Federal Antimonopoly Service of the Ural District dated April 24, 2006 No. Ф09-2909/06-С7, Federal Antimonopoly Service of the Volga District dated July 1, 2008 and April 23, 2009).

So, an organization has the right to deduct VAT amounts claimed on purchased household appliances and electronics, even if it does not have the right to recognize the costs of its acquisition (including through depreciation) when calculating income tax.

In a situation where expenses for the purchase of household appliances, interior items and other similar objects are recognized in tax accounting, problems with deducting VAT on them should not arise. This is confirmed by the decisions of the FAS Volga District dated 08/28/07 and the FAS Far Eastern District dated 02/06/09 No. F03-6187/2008.

Accounting for household appliances and corporate property tax

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

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 objects. At the same time, they insist that property tax must be paid on these assets.

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

First opinion. Household appliances and electronics cannot be included in current (materials, costs) or non-current (fixed assets, equipment for installation) assets. The cost of its acquisition, regardless of the amount, should be taken into account as other expenses and reflected in 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 cost of acquisition, household appliances and electronics should be included in fixed assets or reflected as inventory. The fact is that in the Regulations on accounting and financial reporting in Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n, assets are not divided into production and non-production. That is, the same rules apply to any assets.

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

Fixed assets worth no more than 20,000 rubles. per unit can be reflected in accounting and reporting as part of inventories, that is, written off as expenses at a time after commissioning (clause 5 of PBU 6/01). Moreover, the organization can independently establish in accounting policy another limit on the value of such property, not exceeding 20,000 rubles. per unit, for example 18,000 rub. In this case, it must ensure the safety of these objects and proper control over their movement. That is, keep cards and journals of accounting, issue or movement of objects, assign them to financially responsible persons, reflect them on off-balance sheet accounts, etc.

Majority household appliances costs less than 20,000 rubles. This means that in accounting their cost can be included in expenses immediately after commissioning. In this case, the cost of purchased household appliances is written off to the debit of cost accounting accounts (accounts 20, 23, 25, 26, 29 or 44) and does not participate in the calculation of property tax.

Expensive household appliances and equipment (costing more than 20,000 rubles per unit or over the limit established by the organization) are subject to depreciation over their useful life. Consequently, the residual value of these assets is included in tax base on property tax.

The Russian Ministry of Finance shares a similar opinion. In a letter dated 04/21/2005 No. 03-06-01-04/209, he explained that when purchasing household appliances and other property to ensure normal working conditions for employees, the acquired assets are accepted for accounting as fixed assets and are subject to corporate property tax.

Material provided by the magazine "Practical Accounting" /

Tatyana 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 copiers. However, unlike the costs of office equipment, household expenses are still the subject of disputes between tax authorities and accountants.

All expenses are divided into those that reduce taxable profit, and others that have to be attributed to your own account. The fate of specific costs must be decided according to 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, expenses can be taken into account if they are economically justified and documented. Economic justification means that the costs are necessary for the implementation of current production activities.

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

Tax authorities' position

Tax inspectors consider expenses for the purchase of 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, expenses for it are not taken into account when calculating taxable profit.

Tax officials expressed their position, in particular, in a letter from the Ministry of Taxes dated January 21, 2003 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 teapot is property, the use of which is not related to the production and sale of goods (work, 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 a wardrobe for outerwear, which is also not involved in the production process. In such mental exercises one can reach the point of absurdity. However, inspectors still believe that kettles and refrigerators are not needed for work. The capital's tax officials also mentioned this in particular. In the letter of the Department of Taxation in Moscow dated November 10, 2000 No. 03-12/56002, it was said that expenses for tax purposes include expenses on items “which, according to the inventory list, are listed in the office premises of the organization and are intended for equipping the specified premises.” They even list exactly what items can be deductible for tax purposes: furniture, carpets (carpets), heaters, air conditioners and fans, as well as company flags and crests. But paintings, flower vases, tableware, kitchen furniture, bars, mini-kitchens, microwave ovens and other household items, according to officials, are not used directly in production activities and therefore do not reduce taxable profit.

Taxpayers justify expenses

And yet, you can argue with the tax department, especially since there are many chances to prove 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 of the organization. For example, it should be stated in these documents that, due to the lack of a canteen at the enterprise, the administration undertakes to provide workers with the necessary conditions for eating in specially designated and equipped places.

In addition, we can refer to negotiations with partners in the office, when hot and cold drinks, as well as snacks to go with them, are served to the negotiators. To support such expenses, it is necessary that from time to time the organization actually writes off entertainment expenses. Paragraph 2 of Article 264 of the Tax Code of the Russian Federation clearly defines what applies to such expenses. These are the costs of the official reception of representatives of other organizations (breakfast, lunch or other similar event), transportation costs for their delivery to the venue of the event, buffet service during negotiations, and the services of freelance translators. This list of expenses is closed. And other expenses of the organization cannot be classified as representative expenses. To confirm the holding of business receptions in the office, you will need to draw up orders from the manager, cost estimates and lists of participants. And then it will 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. Thus, subparagraph 7 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation allows for the reduction of taxable profit by the amount of expenses for ensuring normal working conditions provided for by law. However, you should know what the legislation actually provides for. As a rule, requirements for working conditions are contained in various departmental and interdepartmental regulatory documents.

Thus, the provisions of Article 163 of the Labor Code of the Russian Federation oblige the company to provide normal conditions for employees to fulfill production standards. Such conditions, in particular, include the good condition of the premises, as well as “working conditions that meet labor protection and production safety requirements.” Almost every ministry develops such requirements for its wards. For example, there are Inter-industry rules on labor protection in road transport, given in the annex to the resolution of the Ministry of Labor of Russia dated May 12, 2003 No. 28.

But at the same time there are “rules for everyone”. This is Federal Law No. 181-FZ dated July 17, 1999 “On the fundamentals of labor protection in the Russian Federation.” Article 14 of this document establishes a standard according to which the company must provide workers with safe working conditions, including sanitary services. This requirement can justify, for example, the purchase of a vacuum cleaner.

Sanitary rules and regulations also continue to apply. For example, hygienic requirements for the microclimate of industrial premises (SanPiN 2.2.4.548-96), approved by the State Committee for Sanitary and Epidemiological Surveillance No. 21 dated October 1, 1996. Using this document, you can confirm the production need for heaters, fans and air conditioners.

Finally, the choice of evidence will largely depend on the ingenuity of the accountant and manager. For example, if the manager’s order for the purchase of a television indicates that it will be installed in the rest room, then the organization will not be able to accept the expenses incurred to reduce taxable profit (Resolution of the Federal Antimonopoly Service of the Moscow District dated August 20, 2002 No. KA-A41/5338-02). But if the manager writes that the TV is needed for marketing purposes - to view samples of any goods that suppliers send on video cassettes, then the company’s chances of recognizing expenses will increase significantly.

Accounting for expenses on household appliances

The cost of household appliances necessary for the organization to carry out current activities reduces taxable profit. The service life of such equipment is usually more than one year. Therefore, it is taken into account as part of fixed assets. This is indicated in paragraph 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). Depending on the cost, equipment can be immediately written off as an expense or taken into account as an item of fixed assets and depreciation can be charged 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 included in material expenses is charged to account 26 “General business expenses” or 44 “Sales expenses”. In this case, VAT on property used to create normal working conditions is taken into account in the general manner. It can be accepted for deduction after the equipment is registered, provided there is an invoice and a document confirming payment.

Example 1 Rassvet LLC does not have its own canteen. To provide employees with conditions for eating, the company purchased a microwave oven worth 4,720 rubles, including VAT - 720 rubles. The stove is installed in a separate room of the office. Additional agreements were drawn up with labor contracts with employees stating that the company undertakes to provide them with conditions for eating.

The Rassvet accountant recorded the purchase of the stove with the following entries:

Debit 60 Credit 51

– 4720 rub. – paid for microwave oven;

Debit 08 Credit 60

– 4000 rub. (4720 – 720) – the microwave oven received from the seller was capitalized;

Debit 19 Credit 60

– 720 rub. – VAT on capitalized equipment is taken into account;

Debit 01 Credit 08

– 4000 rub. – the furnace is put into operation;

Debit 26 Credit 01

– 4000 rub. – the cost of the microwave oven is written off as expenses.

Despite the fact that the cost of the furnace has been written off, it continues to remain a non-depreciable fixed asset. Therefore, you need to create an inventory card for the stove in the OS-6 form.

Debit 68 subaccount “VAT calculations” Credit 19

– 720 rub. – accepted for VAT deduction.

The taxable profit of Rassvet LLC can be reduced by 4,000 rubles.

–end of example–

If the organization cannot justify the purchase of household appliances, then it will have to pay for it at its own expense. 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 as non-operating expenses (regardless of the cost) to account 91 subaccount “Other expenses”. In accordance with paragraph 4 of PBU 6/01, such objects do not belong to fixed assets, since they are not used for production purposes.

It is impossible to deduct VAT on equipment without which the production process can be done. It doesn’t matter whether the company has an invoice or not. This follows from the previously mentioned letter of the Ministry of Taxes and Taxes of Russia dated January 21, 2003 No. 03-1-08/204/26-B088. In this case, VAT is also taken into account on account 91 subaccount “Other expenses”.

Example 2 Start LLC purchased a coffee maker for the accounting department at a cost of 2,360 rubles, including VAT - 360 rubles. Collective and labor agreements do not provide for meals for employees. Business negotiations are not held in the accounting room. Therefore, this purchase is not economically justified. The cost of the coffee maker does not reduce taxable income.

The accountant of Start LLC reflected the purchase of the coffee maker in the accounting records with the following entries:

Debit 60 Credit 51

– 2360 rub. – paid for coffee maker;

Debit 91-2 Credit 60

– 2000 rub. (2360 – 360) – the cost of the coffee maker is written off (excluding VAT);

Debit 19 Credit 60

– 360 rub. – VAT on the purchased coffee maker has been taken into account;

Debit 91-2 Credit 19

– 360 rub. – non-deductible VAT has been written off.

–end of example–

Problem situation 2. How to take into account for profit tax purposes the costs of purchasing refrigerators and microwave ovens necessary for organizing meals for employees at the workplace?

They comment on the situation with tax accounting for expenses for the purchase of a refrigerator and microwave oven

Independent experts

Yulia Melnikova, leading consultant of the department of taxation and tax disputes of the audit and consulting group “Development of Business Systems” (ZAO AKG “RBS”):

“A company will be able to take into account the costs of purchasing refrigerators and microwave ovens for tax purposes only by equipping the premises for catering. Article 264 of the Tax Code of the Russian Federation allows you to write off “expenses for ensuring normal working conditions” as a reduction in profit. What is meant by normal working conditions is explained in the Labor Code. Thus, the list of expenses for ensuring such conditions given in Article 163 of the Labor Code is open, since the table of contents of the list says “in particular”. However, no matter how convincing the arguments, it will not be possible to reflect such expenses for tax purposes without supporting documents. Therefore, when buying household appliances, you need to make sure that the seller issues cash and sales receipts, as well as an invoice.”

Oksana Kurbangaleeva, chief accountant of Canada-Motor LLC:

“The problem is whether the costs of purchasing a refrigerator, microwave oven or kettle can be considered economically justified in accordance with the provisions of Article 252 of the Tax Code of the Russian Federation. Are such expenses justified and are they aimed at making a profit?

From a common sense point of view, absolutely. For an employee to work well, he must be well-fed. Of course, the employer is not obliged to create comfortable conditions to their employees regarding food intake. It is enough that these conditions are normal. But an entrepreneur makes many other expenses not because the legislation of the Russian Federation obliges him to do so, but because in the future they will bring or will be able to bring income to the enterprise.”

Galina Savitskaya, auditor of the group “What to do Consult”:

“Subclause 7 of clause 1 of Article 264 of the Tax Code of the Russian Federation states that other expenses associated with production and sales include expenses for ensuring normal working conditions. Let us turn to Article 223 of the Labor Code: ensuring normal working conditions includes sanitary, medical and preventive services for employees of organizations. For these purposes, the organization must be equipped with sanitary facilities and premises for eating in accordance with established standards. Expenses for the purchase of a refrigerator and microwave oven, necessary to provide employees with hot meals, can be considered as expenses aimed at ensuring normal working conditions.

To document the expenses incurred, the following primary documents are required:

  • order of the manager on the creation and equipment of premises for eating in order to comply with the provisions of Article 223 of the Labor Code;
  • invoice for each fixed asset item and invoice from the supplier.

If the conditions established by paragraph 1 of Article 256 of the Tax Code of the Russian Federation are met, the acquired property is depreciable and its cost is included in expenses by calculating depreciation.”

Tax service representatives

Irina Sbitneva, Tax Service Advisor, Rank II, Department of Profit (Income) Taxation of the Federal Tax Service of Russia:

“When reflecting in tax accounting the costs of purchasing refrigerators and microwave ovens to feed employees at the workplace, one should be guided by the provisions of Article 163 of the Labor Code of the Russian Federation on ensuring normal working conditions. The burden of proving the validity of the acquisition of these objects lies with the taxpayer.

Thus, the costs of ensuring normal working conditions do not include the concept of “food,” including buffet meals. Such expenses include costs associated with maintaining the premises of public catering facilities, that is, canteens, buffets, etc., and listed in subparagraph 48 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. In addition, the organization can confirm the validity of the costs of purchasing a refrigerator and microwave oven with special industry provisions contained in departmental or interdepartmental regulations and instructions. In other words, it is the specifics of a particular industry that can determine measures to ensure normal working conditions.

Experts' arguments that the named expenses will help increase labor productivity and increase the organization's profits are not sufficient evidence in the sense of the economic justification of these expenses.

In order to take into account for profit tax purposes the costs of purchasing a refrigerator and microwave oven to provide food for employees, the taxpayer must prove, for example, that these costs:

  • commensurate with market prices for identical goods;
  • commensurate with the obtained financial result of the organization;
  • related to execution regulatory documents etc.

Signs of economic justification for expenses are not limited.”

So, practical experts and specialists from the Federal Tax Service of Russia expressed their opinions on the issues discussed. But the discussion does not end there. If you have something to say about organizing meals for employees, write to us. Your responses may become the subject of a new discussion in the Tax Club.

Material prepared by Clerk.Ru

Kettles, microwave ovens, refrigerators, heaters - this is not a complete list of devices without which it is impossible to work in the office. However, the issue of their reflection in tax accounting still remains controversial. Expenses must be documented and justified - these are the requirements of the Tax Code, on which all tax accounting is based. Trying to define justified expenses, legislators limited themselves to the equality between such expenses and economically justified ones. At the same time, he did not give a breakdown of economically justified expenses.

Typically, controllers exclude the costs of purchasing household appliances in tax accounting. Moreover, they do not accept the accountant’s explanations that almost no office can do without them now. The wording is approximately the same - “these costs are not related to production needs.”

Therefore, when purchasing, for example, household appliances, we recommend preparing arguments in advance in order to prove the opposite. Let's conditionally divide it into two groups.

The first is microwave ovens, refrigerators, coffee machines, coolers and other devices for storing and preparing food.

The second is heaters, air conditioners, fans, vacuum cleaners. Their purpose is to improve working conditions in the company.

Microwaves, coolers and refrigerators

In accounting, microwaves, coffee machines, refrigerators, etc. must be reflected as part of fixed assets on account 01. With a cooler it is more complicated: if its useful life is more than a year, it is a fixed asset, otherwise it is material (account 10). Take this term from technical documentation to it (by the way, this also applies to tax accounting).

Regarding the costs of refueling these devices, they must be taken into account in subaccount 91-2 “Other expenses” as part of operating expenses. An example will show how to reflect these costs if your company is periodically provided with tonic drinks.

Example

In May, JSC Aktiv (customer) entered into an agreement with LLC Pure water» (contractor) for the installation and rental of a cooler, as well as for the supply of bottled water. The cost of installing and renting the device for the month amounted to 2124 rubles. (including VAT - 324 rubles). The cost of two bottles of water ordered by “Active” is 472 rubles. (including VAT - 72 rubles).

In the same month, the contractor presented documents for the rental and installation of a cooler, as well as a delivery note and an invoice for the supply of water.

The Aktiva accountant made the following entries:

DEBIT 60 CREDIT 51

– 2596 rub. (2124 + 472) – expenses for installing and renting a cooler for May, as well as for drinking water were paid;

DEBIT 91-2 CREDIT 60

– 2200 rub. (2124 – 324 + 472 – 72) – the costs of renting and installing a cooler, as well as the cost of water, are written off;

DEBIT 19 CREDIT 60

– 396 rub. (324 + 72) – VAT included;

DEBIT 68 CREDIT 19

– 396 rub. – VAT is written off.

The main question that confuses accountants is whether it is necessary to reflect the costs of installation and maintenance of these devices in tax accounting. Let's see what the law says. Article 264 of the Tax Code (subparagraph 7, paragraph 1) allows you to immediately write off “expenses to ensure normal working conditions” as a reduction in profit. What is meant by them is explained by the Labor Code (Article 163). However, Article 163 of the Labor Code of the Russian Federation does not directly mention “drinking” expenses. Based on this, the capital's Department of Taxation, without hesitation, came to the conclusion: such expenses do not affect taxable profit (letter of the Department of Taxation in Moscow dated March 20, 2002 No. 26-12/12511).

But note: the list of expenses for “normal conditions” given in Article 163 of the Labor Code of the Russian Federation is open (the table of contents of the list states “in particular”). That is, it can be supplemented. So why not expand it with expenses for, say, a cooler? Moscow officials do not answer this question, they are silent.

You can go another way. An integral part the costs of creating normal conditions are labor protection measures (Article 163 of the Labor Code of the Russian Federation). Their decoding is contained in Resolution of the Ministry of Labor of Russia dated February 27, 1995 No. 11. Let's look at what is indicated in paragraph 2.19 of this resolution: “purchase and installation of saturation plants (automatic machines) for the preparation of carbonated water, arrangement of centralized supply of drinking and carbonated water to workplaces , tea and other tonic drinks...".

As you can see, official documents allow “drinking” costs to be reflected as part of other tax expenses (which means that VAT can also be deducted from them). This is confirmed by arbitration practice. For example, a judge of the Moscow District “... recognized the plaintiff’s costs for the purchase of clean drinking water as related to ensuring working conditions and sanitary and hygienic requirements, which follows from the very meaning and purpose of such expenses” (resolution of the Federal Antimonopoly Service of the Moscow District dated June 29, 2001 in the case No. KA-A40/ 3170-01).

Advice: write in the employment contract that employees have the right to be distracted during the working day, for example, by taking an afternoon snack. In this case, it is necessary to indicate that the responsibility for organizing such events rests with the employer.

If an employment contract has already been concluded and this obligation is not fixed in it, then draw up an additional agreement to it. In this case, the costs of a cooler, coffee machine and, accordingly, products for them (water, coffee, chocolate, etc.) will reduce taxable profit as labor costs. This opportunity is given to you by Article 255 of the Tax Code, namely paragraph 25: labor costs include “other types of expenses made in favor of the employee, provided for employment contract

and (or) a collective agreement.” This option is safer than the previous one. The fact is that controllers usually do not find fault with the validity of those expenses that are provided for by internal labor documents (collective or labor agreements).

Having come to terms with the fact that water costs reduce taxable income, inspectors sometimes want to take things to the point of absurdity. Don’t be surprised when you hear the following questions: “Is personal income tax withheld from employees, as from income in kind? Have you paid the unified social tax along with pension contributions from this income?

Keep in mind: you do not have to pay these taxes. After all, in order to calculate them, you need to know exactly the amount of “natural” income of a particular employee. And this is impossible to do.

So, if you don’t have a record of what you drink, you shouldn’t start one. The argument of the judge of the Moscow District will be indicative and exhaustive: “...an employee’s taxable income cannot include impersonal payments for services... since he may not use these services. The fact that an enterprise has concluded contracts for the purchase of food products and their payment... is not sufficient evidence that the employee receives income” (resolution of the Federal Antimonopoly Service of the Moscow District dated July 19, 2000 in case No. KA-A40/2965-00).

Other household appliances

The heater is needed because the quality of utility services leaves much to be desired. Air conditioning and fans are required during the hot season. For example, when the air temperature rises to 30 degrees, it is simply impossible to work without them. And what about vacuum cleaners? After all, it is extremely necessary for cleaning the premises.

However, no matter how convincing your arguments are, it will not be possible to reflect such expenses in tax accounting if there are no supporting documents. Therefore, when buying equipment, make sure that the seller issues cash and sales receipts, as well as an invoice. In this case, even if the inspector refuses to accept such expenses, there is every chance of winning this case in court.

Example

In December, Passiv LLC bought a heater worth 2,360 rubles. (including VAT - 360 rubles).

The seller issued a cash register receipt, sales receipt and invoice.

The device was put into operation in the same month.

To take expenses into account when taxing profits, the head of the company issued an order that a heater was needed because the temperature in the office dropped to 17 degrees in winter.

The Passiv accountant made the following entries:

DEBIT 71 CREDIT 50

– 2360 rub. – money was given to the employee on account;

DEBIT 08 CREDIT 71

– 2000 rub. – the cost of the heater is taken into account;

DEBIT 19 CREDIT 71

– 360 rub. – VAT on the heater is taken into account;

DEBIT 01 CREDIT 08

– 2000 rub. – the heater is put into operation;

DEBIT 68 subaccount “VAT calculations” CREDIT 19

– 360 rub. – VAT deduction has been made;

DEBIT 26 CREDIT 01

– 2000 rub. – the cost of the heater is included in general operating expenses.

In December, in tax and accounting, the Passiva accountant reduced taxable profit by 2,000 rubles.

Companies often provide free meals for their employees as a social package. To do this, business entities organize their own canteens, order lunches to the office, or simply pay compensation for meals. But this rule is more applicable for large companies. For small companies, it would be more advisable to equip a small room for meals. Many people do this. The organization of such places for eating raises many questions. Is it possible to take into account the amounts for equipping rooms for meals as part of the costs? How do tax authorities treat such expenses? What are the requirements for such premises? Let's try to figure it out.

Legal requirements

According to the provisions of Article 163 of the Labor Code, the employer is obliged to provide employees with normal working conditions. These, in particular, include working conditions that meet labor protection and production safety requirements. Moreover, Article 223 of the Labor Code determines that the provision of sanitary, medical and preventive services for workers in accordance with labor protection requirements is the responsibility of the employer. In connection with this management, companies are equipped according to established standards with:

  • sanitary facilities;
  • premises for eating;
  • premises for medical care;
  • rooms for rest during working hours and psychological relief;
  • sanitary posts with first aid kits stocked with a set of medicines and preparations for first aid; and also devices (devices) are installed to provide workers in hot shops and areas with carbonated salt water, etc.

The requirements for creating rooms for eating are established by sanitary standards. They are contained in paragraphs 5.48-5.51 of the Code of Rules SP 44.13330.2011 “Administrative and domestic buildings. Updated version of SNiP 2.09.04-87”, approved by order of the Ministry of Regional Development of Russia dated December 27, 2010 No. 782 (hereinafter referred to as the Rules). What requirements do the Rules impose on catering at work?

Thus, the Rules stipulate that when designing production enterprises, canteens should be provided, designed to provide all workers with general, dietary, and in some cases, therapeutic and preventive nutrition.

When there are hundreds of mines with more than 200 people per shift, it is necessary to provide a canteen that operates on semi-finished products, and when there are up to 200 people, a canteen-distributing area must be provided. When the number of workers in the largest shift is up to 30 people, a room for meals should be equipped.

In accordance with paragraph 2.52 of these Rules, the eating area must have a washbasin, a stationary boiler, an electric stove and a refrigerator. We believe that the boiler can be replaced with Electric kettle, and an electric stove to a microwave oven.

If the company employs up to 10 people per shift, then instead of a meal room, an additional space of 6 square meters should be provided in the dressing room. m with the installation of a table for eating.

Tax accounting

Is it possible to take into account the costs associated with equipment and maintenance of dining rooms in the income tax base? Financial department officials have repeatedly expressed their point of view on this matter. For example, in letter No. 03-03-06/2/149 dated September 26, 2011, it is noted that the costs associated with equipment and maintenance of premises for eating are included in the taxpayer’s expenses for ensuring normal working conditions. To substantiate their position, they point out that subparagraph 7 of paragraph 1 of Article 264 of the Tax Code includes among other costs associated with production and sales the costs of ensuring normal conditions and safety measures for employees. This means that the costs associated with equipment and maintenance of food premises can be recognized as such.

It is important

In case of purchasing property worth more than 40,000 rubles. and a useful life of more than 12 months, depreciation must be charged on it.

Subclause 7 of clause 1 of Article 264 of the Tax Code does not spell out what exactly should be understood as normal working conditions. We believe that these expenses include the costs of purchasing a refrigerator, microwave oven and other electrical household goods. A similar situation was discussed in the letter of the Ministry of Finance of Russia dated July 14, 2011 No. 03-03-06/2/112. In it, the taxpayer asks whether it is possible to take into account in the income tax base the costs of an organization’s acquisition of refrigerators, microwave ovens, dishes, tables, chairs, kettles for a room for meals, provided that such premises are equipped in accordance with the requirements of labor legislation.

Officials believe that the company has the right to take such costs into account when calculating income tax. Since the eating room is not an object of service production, its creation is associated with ensuring normal working conditions. Consequently, expenses for the arrangement of such rooms can be taken into account in the income tax base on the basis of subparagraph 48 of paragraph 1 of Article 264 of the Tax Code. This provision of the law notes that other costs (related to production and sales) include costs associated with maintaining the premises of public catering facilities serving labor collectives, including the amount of accrued depreciation, costs of repairing premises, costs of lighting, heating , water supply, electricity supply, as well as fuel for cooking.

The fact that the costs of maintaining a kitchen, dining room, distribution room, and washing room can be taken into account in the income tax base is stated in the letter of the Federal Tax Service of Russia for Moscow dated March 24, 2006 No. 20-12/22759.

If the cost of the purchased equipment is more than 40,000 rubles, and its useful life exceeds 12 months, depreciation must be calculated on it (clause 1 of Article 256 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).

The resolution of the Federal Antimonopoly Service of the Moscow District dated January 26, 2009 No. KA-A40/13294-08 considered the situation when, during a tax audit, the tax authority excluded from expenses the amount of accrued depreciation on such fixed assets as equipment for food storage, preparation and meals, including: coffee point cabinets, coffee point partitions, ice maker, dishwashers, kitchenettes, microwave ovens, electric stoves, refrigerated display case, bar counter, juicers, coffee machines. But the judges did not agree with this decision and indicated that the acquisition of the specified property was economically justified and aimed at ensuring normal and healthy working conditions for the company’s employees.

In earlier letters from the Russian Ministry of Finance, officials took the opposite opinion and noted that household appliances used for the needs of employees are not recognized as depreciable property (letter dated May 6, 2005 No. 03-06-01-04/246). To substantiate their position, they pointed out that such property is not used as tools of labor and therefore is not depreciated. There are court decisions confirming this point of view, for example, resolution of the Federal Antimonopoly Service of the Moscow District dated March 27, 2008 No. KA-A40/2214-08.

Attention

If some costs with equal grounds can be attributed simultaneously to several groups of expenses, the company has the right to independently determine which group it will attribute such costs to (Clause 4 of Article 252 of the Tax Code of the Russian Federation).

This means that when equipping a room for eating and purchasing electrical appliances for it (refrigerators, microwaves, etc.), such expenses can be taken into account on the basis of either subparagraph 7 or subparagraph 48 of paragraph 1 of Article 264 of the Tax Code.

The same position is confirmed by arbitration practice. Thus, the resolution of the Federal Antimonopoly Service of the North-Western District dated December 26, 2005 No. A44-2051/2005-9 states that the company rightfully took into account as part of its expenses the costs of purchasing electric kettles, refrigerators, water heaters, floor fans, and fan heaters. Since they are produced for the proper work and rest regime for workers engaged in hazardous work.

And in the resolution of the Federal Antimonopoly Service of the West Siberian District dated April 2, 2007 No. F04-1822/2007, the arbitrators confirmed that the organization reasonably included in its income tax expenses the costs of purchasing inventory items such as a refrigerator, kettle, microwave oven , freezer, electric stove, vacuum cleaner, dining table, heaters, TV, stand, table lamp, speakerphone, stand with microphone, mirrors. The judges recognized that these goods were purchased by the company in accordance with the director’s order “On Production Needs” and were used to provide hot meals for employees during public hours, since there is no canteen. In addition, the expenses incurred are justified and aimed at ensuring normal working conditions.

In order to avoid claims from the tax authorities, it is necessary to make such expenses comply with the principles of Article 252 of the Tax Code, namely: they must be justified and documented, and also made for activities aimed at generating income.

Documenting

As for the justification of the expenses incurred, the costs of equipping the premises for eating had proper documentary evidence. First of all, this rule should be enshrined in labor or collective agreements with employees. A reference should be made to the requirements of the Rules and it should be stated that the employer is obliged to create normal working conditions, as well as provide employees with a room for eating, create conditions for storing food, preparing and heating food. The same formulation can be used to account for napkins, towels, soap, etc.

Another equally important document is the manager’s order that a room for meals will be equipped, as well as the purchase of household appliances necessary for it. Of course, advance reports, invoices, receipts and other documents must be available to confirm the purchase of this property.

Cleaning and detergents

Organizing the meal process is impossible without putting the room in order. This means that companies are forced to buy detergents and cleaning products.

According to the financial department, expenses for the purchase of household goods and household chemicals (disposable paper towels, napkins, cleaning products, etc.) are classified as expenses for household needs and reduce the tax base for income tax as part of material expenses, subject to their compliance requirements of Article 252 of the Tax Code (subclause 2 of clause 1 of Article 254 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated April 11, 2007 No. 03-03-06/1/229).

VAT

An organization can deduct the amount of VAT on purchased goods after they have been registered and have an invoice. Such actions can be carried out on the basis of subparagraph 1 of paragraph 2 of Article 171, paragraph 1 of Article 172 of the Tax Code.

However, tax authorities often refuse deductions because they believe that they are not economically justified and are not related to production activities. Judicial practice is different, and judges allow VAT to be deducted on goods for furnishing rooms for eating (resolutions of the Federal Antimonopoly Service of the Ural District dated October 15, 2007 No. F09-8348/07-S2, Federal Antimonopoly Service of the Central District dated January 31, 2007 No. A08-13527/05-7, FAS Volga District dated October 28, 2008 No. A55-865/08).

Example

The organization, by decision of the manager, purchased an electric kettle worth 2,500 rubles, including VAT of 382 rubles.

An electric kettle should be classified as an inventory (PBU 5/01 “On approval of the Accounting Regulations “Accounting for Inventories””, approved by order of the Ministry of Finance of Russia dated June 9, 2001 No. 44n).

The company's accountant must record the acquisition of such property with the following entries:

DEBIT 60 “Settlements with suppliers and contractors” CREDIT 51 “Current account”

– 2500 rub. – payment has been made to the supplier;

DEBIT 10 “Materials” CREDIT 60 “Settlements with suppliers and contractors”

– 2118 rub. – the purchase of an electric kettle is reflected;

DEBIT 19 “Value added tax on purchased assets” CREDIT 60 “Settlements with suppliers and contractors”

– 382 rub. – VAT reflected;

DEBIT 68 “Calculations for taxes and fees” CREDIT 19

“Value added tax on acquired assets”

– 382 rub. – the VAT amount is accepted for deduction;

DEBIT 26 “General expenses” CREDIT 10

"Materials"

– 2118 rub. – the cost of the kettle is written off as general business expenses.

Yu.L. Ternovka, expert editor

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