IN modern world Even for a busy person, it is important to eat healthy and varied. This is especially true for employees of enterprises who need to adhere to work and rest schedules. An increasing number of organizations prefer to organize canteens for their employees directly at production.

Organizing a canteen from the company “Cultural People” is a convenient and useful service that will allow you and your employees to eat well during a break during the working day, avoid harmful fast food and take care of their health. Thanks to this, workers will receive the necessary energy that can be used until the end of the working day. A high-quality, cozy dining room will make the production process more productive and relaxed.

Features of organizing a canteen at an enterprise

To achieve productive results at work and Have a good mood It is important to properly organize proper nutrition.

Organizing a dining room is a multi-step and labor-intensive task, and if you do it yourself, you will lose a lot of energy and incur unreasonably high expenses. That is why it is recommended to entrust this issue to professionals! We have been working in the catering industry for 20 years, which means we can easily organize a dining room of any complexity.

We will take care of all the conditions for the normal functioning of the canteen, taking into account the needs of the customer. A small cafe or multi-purpose canteen at an enterprise will be evidence of the respectability of your company and the attentive attitude of management towards staff.

The organization of a canteen on the territory of your facility will be held at a high professional level! You can place an order on the company's website or call. Managers will discuss with you all the nuances of cooperation, offer several menu options and discuss the cost of the service with discounts and bonuses.

Why should you entrust this task to us?

1. We guarantee high-quality organization and an individual approach to your wishes. Over 20 years of work, our specialists have accumulated a wealth of experience and many positive reviews from grateful clients. That is why you can trust our professionalism.

2. Our team’s specialists supply fresh products, which are purchased from trusted and reliable suppliers. When preparing dishes, we use high-quality ingredients that comply with sanitary norms and standards.

3. We employ experienced specialists who understand the importance of their duties and high responsibility. Experienced chefs are familiar with the intricacies of preparing gourmet restaurant dishes.

4. We can easily select a suitable set of dishes for any enterprise and prepare tasty and satisfying food with high energy value for the staff.

Our guarantees

1. An individual approach to this complex process and thoughtful work at every stage of creating a dining room. As a result, you will receive high-quality results at an affordable cost.

2. Wide selection of dishes for the corporate canteen. You can simply take ready-made options, or you can make your own suggestions and adjustments.

3. We serve a large number of people. Despite the scale of the work, specialists pay close attention to each client.

Nowadays it is difficult to imagine a serious organization that would not provide employees with some benefits, also called a “social package”. It is no secret that when choosing a place of work, potential applicants pay attention to the social package, its composition, and the very fact of its availability is one of the decisive moments when choosing a job. At the same time, the main component social package- organization of meals for employees.

The Labor Code in Article 181 establishes that during the working day, employees must be given a meal break. And according to Article 41 of the Labor Code, a collective (labor) agreement may indicate the possibility of full or partial payment for workers’ meals.

But catering, despite its apparent simplicity, is directly related to tax consequences. Wrong organization Catering may lead to the application of penalties to the organization by tax authorities.

Currently, there are several options for organizing meals for workers:

providing free lunches;

inviting a specialized company to organize catering in the office (catering);

organization of catering in the canteen, which is the object of service industries and farms;

catering in the canteen, which is a structural unit of the organization.

Organization of free meals for employees

Taxation

If free meals are included in the social package of employees and the collective agreement stipulates the obligation of the administration to provide employees with free meals, in this case the organization is obligated to pay personal income tax, unified social tax and contributions to Pension Fund(Subclause 1, Clause 2, Article 211 and Clause 1, Article 236 of the Tax Code of the Russian Federation). This means that the organization must provide for the organization of lunches consumed personally by each employee, and their cost and the fact of consumption must be recorded in the relevant documents.

But this form of catering is difficult for companies because it requires additional off-system accounting, increasing the accounting staff or introducing additional responsibilities for already overloaded accounting workers, that is, it entails certain costs.

Therefore, organizations prefer not to pay attention to such “little things” and subsequently spend significant resources on sorting out relations with tax authorities, because, as you know, proof of the fact of receipt of income is the responsibility of the tax office, and proof of the fact of expenditure is the responsibility of the taxpayer. In this case, free meals can be organized as follows: order various categories dishes and compiling a list of individuals who ordered a specific dish, indicating the quantity and cost of dishes.

With free food and the absence of documentary evidence of income received by employees in the form of free lunches, as well as in the absence of control over employees’ visits to the canteen, the calculation and calculation of the tax base becomes almost impossible. In this case, the calculation and calculation of personal income tax becomes impossible, because, according to paragraph 8 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated June 21, 1999 No. 42 (hereinafter referred to as Information Letter No. 42), an employee’s income in the form of a material benefit is subject to inclusion in the tax base for personal income tax, if the amount of income could be determined in relation to a specific individual. A similar rule applies to unified social tax and contributions to the Pension Fund.

That is, in the absence of the ability to determine which employees had lunch and which did not, claims of understatement of the tax base for taxes and fees calculated on the income of individuals will be considered unfounded by the tax authorities. However, it is no secret that tax authorities interpret the norms of tax legislation quite “broadly” and very often the norms of one tax are transferred to another tax. In this situation, claims from the Federal Tax Service are possible against the organization, based on the fact that it could actually determine the amount of income of each individual, but did not do so.

Judicial and arbitration practice

As we noted above, if free food is provided to employees on the basis of collective and labor agreements, then it is subject to taxation UST . In this case, the tax base should be calculated based on market value (market price) lunch on the date of provision of catering services, in view of VAT . This corresponds to the requirement of paragraph 1 of Article 236 of the Tax Code: the object of UST taxation is any payments in favor of individuals (including in kind) under employment and civil law contracts, the subject of which is the performance of work, the provision of services, provided that they are attributed to expenses that reduce the tax base for income tax. Also, for free meals for employees, contributions to the Pension Fund are accrued in accordance with paragraph 2 of Article 10 of Law No. 167-FZ of December 15, 2001 “On Compulsory Pension Insurance in the Russian Federation.”

According to Articles 264 and 265 of the Tax Code, expenses for free meals organized in accordance with labor / collective agreements are taken into account when forming the tax base for income tax. Such costs should be included in labor costs. Let us note that the issue of including cooking costs in labor costs is one of the most “favorite” among tax inspectors. According to a number of Federal Tax Service Inspectors, labor costs should include only the costs of preparing dishes and purchasing products. And the cost of payment utilities, energy, purchase of household equipment, Supplies and so on. must be carried out at the expense of net profit.

But this position is erroneous and is aimed at minimizing the enterprise’s costs and increasing the calculation base on income tax . Costs for communal payments, payment for energy, purchase of household equipment, consumables, etc. should be included in other costs associated with production and sales.

Don't forget to fill it out correctly

To include expenses in the calculation of the tax base, an important factor is the legally correct registration collective and labor agreements and their reflection of the management’s obligation to provide free food to employees. Unfortunately, in most cases, employment contracts contain a standard list of rights and obligations and do not contain any mention of any preferences provided by the employer to the employee.

By the way, the Ministry of Finance of the Russian Federation also pointed out the need to reflect the norms of collective agreements in employment contracts in letters dated 03.03.2005 No. 04-03-01-04/1/87 and dated 08.11.2005 No. 03-03-04/1 /344.

The absence of clauses in employment contracts stipulating the provision of free food may result in claims from tax inspectors and, as a result, penalties.

The tax authority can use the fact of absence of an employment contract against the taxpayer in most cases. Russian organizations. In turn, the conclusion of a collective agreement will require the creation of some kind of representative body from workers (the author deliberately does not mention the trade union), which must monitor the implementation of the norms of the collective agreement. And this is due to many ambiguous interpretations and opinions in the team and in the administration. But the claims of the tax authorities can be quite easily rejected, citing the fact that the constituent documents of this organization do not provide for the conclusion of a collective agreement and all provisions of the collective agreement that are subject to reflection in accordance with the Labor Code are reflected in employment contract.

What if there is no dining room?

Use the services specialized organization (catering) is possible only if the customer is entity with a small number of employees. Large organizations, due to a significant number of employees and limited space for eating, will not be able to organize such a process effectively enough. In addition, not every organization will agree to the presence of unauthorized persons on its territory.

Taxation issues for ordered and delivered meals will be similar to standard taxation of services provided. Only in this case personal income tax and unified social tax V mandatory will be calculated and paid.

Disadvantages of a canteen for organization

Summing up the free food system, we can highlight the following risks(weaknesses that are worth paying attention to) arising in the organization:

Filing claims for the lack of calculation of the tax base for taxes and fees calculated on the income of individuals received in kind.

Immobilization Money for an expensive project.

The cost of free food is not recouped.

The need for proper execution of collective and labor agreements.

If your financial situation the organization will have to “curtail” costly programs and, first of all, the provision of free food. And this will negatively affect the company’s reputation, the behavior and motivation of employees.

Therefore, the free food system has more cons than advantages and can lead to significant financial losses for the organization.

Canteen as an object of UTII taxation

In accordance with subparagraph 8 of paragraph 2 of Article 346.26 of the Tax Code for payment single tax on imputed income Taxpayers carrying out business activities are transferred, in particular in the provision of public catering services through specialized public catering organizations with a service hall area of ​​no more than 150 sq.m for each facility. According to Article 346.27 of the Code, a public catering facility that has a hall serving visitors includes a building (part of it) or structure intended for the provision of public catering services, which has a specially equipped room for the consumption of finished culinary products, confectionery and/or purchased goods, as well as for leisure activities.

That is, the Tax Code distinguishes it as the main condition for classifying a canteen as an object of UTII taxation specialized activities catering and trade in various related products(buffet). However, the tax authorities are ready to include under the definition of “public catering” any activity of organizing catering for a fee, without dividing it into public catering organized for its employees and public catering organized for an unlimited number of consumers. The reasons for this approach are clear - the organization will keep separate records and pay another tax to the budget.

According to paragraph 3 of GOST R50647-94 “Public Catering” (approved by Decree of the State Standard of the Russian Federation dated February 21, 1994 No. 3511), public catering is understood as a set of enterprises of various organizational and legal forms and citizen entrepreneurs engaged in the production, sale and organization of consumption of culinary products. products. This standard defines a public catering establishment as an enterprise intended for the production of culinary products, flour confectionery and bakery products, their sale and/or organization of consumption.

The Tax Code does not contain a definition of the term “public catering”. Section 346.26 contains only conditions for classifying a public catering facility as a UTII payer. Thus, a catering organization pays UTII when simultaneous the following three conditions are met:

the activity is a catering service;

there is a hall for servicing consumers;

The area of ​​the hall does not exceed 150 sq.m.

However, the tax service has its own opinion on this matter.

In letter No. 04-27/1404/5239 of the Department of Tax Administration of the Russian Federation dated March 11, 2004, the tax authority considered that the services of public catering establishments include:

food in restaurants, bars, cafes, snack bars and other types of enterprises;

organization of leisure time.

The opinion of the regional tax authority contradicts both the Tax Code and state standard. But this is not the only case when tax inspectors at various levels arbitrarily interpret the provisions of fundamental regulations. In itself, this opinion has a right to exist, but the bad thing is that this “advanced opinion” is disseminated by the Central Office of the Federal tax service across all regions, and a free interpretation of legislation becomes an axiom and a guide to action.

A number of tax inspectorates believe that the provision of public catering services (even for their employees) for cash means that the activities of the canteen are aimed at generating income and therefore are subject to a single tax on imputed income. In this case, tax inspectors refer to the resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated 08/09/2004.

No. A28-11959/2003-601/23, which states that the method of payment is not important for a catering establishment: it can be cash, non-cash or using plastic cards.

In their interpretation of legislative norms, tax authorities replace the concepts of “object of taxation” and “method of payment”. According to Article 346.29 of the Tax Code, the object of taxation for the application of a single tax is the imputed income of the taxpayer. Imputed income is understood as the potential income of a single tax payer, calculated taking into account a set of conditions that directly affect the receipt of said income, and used to calculate the single tax at the established rate (Article 346.27 of the Tax Code of the Russian Federation). In the above case, the tax authority considers the method of payment to be income, which contradicts the norms of tax legislation on a single imputed tax. In addition, such a position contradicts Article 6 of the Tax Code.

Why it is undesirable to use UTII

The use of the UTII taxation system is undesirable for the following reasons:

Firstly, the organization increases its tax burden by one more tax. According to the letter of the Ministry of Finance of the Russian Federation dated August 23, 2006 No. 03-11-02-185, when switching to paying UTII, all organizations must pay this tax, regardless of their field of activity, including credit, investment, and insurance. And this will require the preparation of several profit and loss statements, which does not comply with IFRS requirements.

Secondly, the company will increase its overhead costs for organizing additional accounting of the tax base, tax calculation, preparation of a tax return, etc.

Third, the presence of UTII will increase the risk of additional inspections of the organization by the tax inspectorate.

Fourthly, the presence of a canteen that provides catering services to an unlimited number of people may contradict financial plans organizations and such activities may not always be profitable.

Canteen as a structural unit of the organization

Most the best option(both from the point of view of taxation and from the point of view financial planning) workers will be provided with meals in the canteen, which is a structural unit of the organization.

The primary question in this regard will be classifying the canteen as a service industry and farms (OPH). A canteen can be recognized as an industrial enterprise subject to the following conditions:

the canteen is an object of subsidiary farming, housing and communal services, social and cultural sphere or an object of other similar farms, production and services;

the canteen provides services;

the sale of services is carried out both to its employees and to third-party consumers.

If the canteen is classified as a public enterprise facility, it will be subject to the provisions of Article 275.1 of the Tax Code. And if previously only those enterprises that were located at the same legal address as the taxpayer organization itself were recognized as auxiliary enterprises, then from January 1, 2007, those enterprises and enterprises that are geographically located outside legal address organizations. The tax base for public enterprises is calculated separately from the tax base for other types of activities. In calculation of the total tax base financial results Canteen activities are not included.

The biggest questions cause problems recognition of losses from canteen activities as an object of industrial storage. According to the requirements of tax legislation, a loss can be taken into account when calculating income tax only if the cost food products and cost groups will correspond to similar indicators for specialized catering organizations. But in practice, prices in canteens of organizations are almost always slightly lower than those of specialized catering organizations. The loss from the activities of the canteen must be repaid over the next ten years in equal parts, but only at the expense of the profit received by the canteen. If the canteen subsequently does not make a profit, then the loss remains outstanding.

Article 275.1 of the Tax Code, when classifying canteens as objects of private enterprises, focuses specifically on the provision of services not only to its employees, but also to third-party consumers. But if the canteen provides food only to the employees of this organization, then it cannot be classified as a public enterprise facility. The Ministry of Finance adheres to a similar position (see letter of the Ministry of Finance dated September 5, 2006 No. 03-03-04/1/652). In this case, the dining room will be considered a structural unit of the organization, income, expenses and losses from the activities of which will be included in the calculation of the tax base for the profit tax of the entire taxpayer organization.

This option seems to us to be the most optimal compared to including a canteen in the shared housing facilities, which is possible if there is a block service farms with its own accounting department, its own budget, cost formation system, etc. And this can only be done by large organizations, mainly industrial ones.

If the canteen is a structural unit, the taxpayer organization will need to prove the fact that there is no provision of food services to third-party consumers. The key point will be to provide tax inspectors with evidence that there is no free access for third parties to the canteen. The evidence will be orders from the head of the organization to introduce access control in general or in the canteen in particular, checklists, etc.

Another issue that tax authorities pay attention to is provision of food services to persons who are not on the staff of the organization, but are legally located on its territory and perform work in the interests of this organization under civil law and civil contracts: posted workers, auditors, repairmen, etc. In this case, all accusations of providing catering services to third parties will be unfounded for the following reasons:

representatives of third-party organizations are on the territory of the taxpayer organization legally and comply with the access control requirements;

the possibility of providing food may be provided for in civil and civil law contracts;

there is no way to calculate the cost of what employees of a third-party organization ate and to establish the fact that they visited the canteen.

During 2005-2006, there was a positive situation for taxpayers arbitrage practice, which allows not to apply the provisions of Article 275.1 of the Tax Code in cases where the canteen serves exclusively its employees. These are, in particular, the resolutions of the Federal Antimonopoly Service of the Moscow District dated January 24, 2005 No. KA-A40/10143-05, the Federal Antimonopoly Service of the Central District dated February 28, 2006 No. A62-1187/2004. The current practice gives a chance to hope that in the future arbitration courts will side with taxpayers.

Judicial and arbitration practice

MIFTS for the city of Kemerovo considered that the canteen located in the building of RAO Kuzbassugolbank should be subject to UTII, since it operates in the field of public catering. Wherein tax office did not take into account the fact that the basis for classifying an activity as subject to UTII is the entrepreneurial nature of this activity. The position of the tax inspectorate was refuted by the Federal Antimonopoly Service of the West Siberian District, which, in its resolution dated March 13, 2006 No. F04-4704/2005 (20529-A27-37), indicated that in cases where the canteen serves only employees of the organization and its activities are not aimed to generate income, but to create more comfortable working conditions, classifying this activity as taxable UTII is unlawful.

Relying on this decision arbitration court, it will be possible to minimize claims from tax authorities regarding the need to transfer canteens to UTII taxation and defend their interests in the courts.

If the canteen is a structural unit of an organization that is not subject to UTII, then its procurement operations are subject to VAT. The responsibility for calculating, accounting and paying VAT to the budget will be assigned to the organization itself as part of other operations of the organization subject to this tax. Moreover, the organization will be able to submit VAT on expenses incurred for tax deduction in accordance with paragraphs 1 and 2 of Article 171 of the Tax Code.

All expenses of the canteen as a structural unit of the organization will be be included in other expenses associated with production and sales, as well as in expenses that reduce the tax base for income tax.

The biggest question will be completeness of inclusion of canteen expenses in the total composition of expenses , reducing the tax base for income tax. In this situation, you can turn to judicial practice.

Judicial and arbitration practice

A similar position was voiced in the letter of the Ministry of Finance of the Russian Federation dated September 5, 2006 No. 03-03-04/1/652. Moreover, all expenses can be taken into account as part of expenses, including the cost of staff clothing.

Judicial and arbitration practice

Next question - unprofitability of the canteen's activities . An organization's cafeteria may be a loss-making unit. A taxpayer organization can include a loss from the activities of a canteen as an expense that reduces the tax base for income tax only if the following conditions are met:

the cost of canteen services must correspond to the cost of similar services provided by specialized catering organizations;

the costs of maintaining a canteen should not exceed the usual costs of servicing similar public catering facilities;

the conditions for the provision of canteen services should not differ significantly from the conditions for the provision of services by specialized organizations for which such activities are the main activity.

Proof of the fact of significant deviations will be the responsibility of the tax authorities. At the same time, tax inspectors will place the main emphasis on the price aspect. Therefore, if food in the organization’s canteen is sold at preferential prices, the loss from the activity is not subject to accounting as an expense in the current tax period in accordance with paragraph 3 of Article 270 of the Tax Code. In order to avoid claims from the tax authorities, it is necessary to remember that the deviation in prices for dishes in the canteen should not be more than 20 percent compared to average market prices in the region.

Judicial and arbitration practice

The unprofitability of the canteen does not contradict either the norms of tax and civil legislation, or the norms of tax legislation. In the arbitration process, when considering this problem, arbitration courts proceed from the fact that expenses can be economically justified, even if they did not lead to income.

"Accountant's Advisor", 2009, N 11

In the last issue of the magazine, we examined the problems of organizing catering in a canteen owned by the landlord, as well as the peculiarities of accounting and taxation of transactions for paying compensation to employees for food costs and for paying for the services of third-party catering organizations.

However, if the organization is quite large, it may be more profitable to open your own cafeteria. We will talk about the intricacies of accounting and taxation in such a situation in this article.

Own dining room - is it "imputed" or not?

First of all, it is necessary to clarify the issue of the tax regime that should be applied to the activities of your own canteen. After all, catering services in accordance with the requirements of Ch. 26.3 of the Tax Code of the Russian Federation can be transferred to UTII (clauses 8 and 9 of clause 2 of Article 346.26 of the Tax Code of the Russian Federation), and this special regime is “forced”, and its application depends not on the desire of the organization, but on the requirements of local legislation.

Number of employees and structure of authorized capital

To begin with, let us clarify that organizations with an average number of employees exceeding 100 people, as well as organizations in which the share of participation of other organizations is more than 25%, do not have to worry - according to clause 2.2 of Art. 346.26 of the Tax Code of the Russian Federation, such organizations are not transferred to pay UTII at all, even if they carry out activities for which this special regime has been introduced in a given area.

If, for example, an organization was created by one or more individuals, and the average number of employees has not yet reached 100 people, but it already has its own canteen, the organization may fall under UTII. And here you need to pay attention to the following nuances.

Visitor service hall area

Of no small importance is the area of ​​the customer service hall - a specially equipped room intended for the consumption of finished culinary products, confectionery and purchased goods.

After all, according to paragraphs. 8 paragraph 2 art. 346.26 of the Tax Code of the Russian Federation, public catering services are transferred to “imputation” only if they are provided through facilities whose customer service area is no more than 150 square meters(for each catering facility).

If the area of ​​the visitor service hall exceeds 150 square meters, the “imputation” does not apply.

Thus, you need to check the area of ​​the room where employees eat. As explained in the Letter of the Ministry of Finance of Russia dated 03.02.2009 N 03-11-06/3/19, other premises - for example, a kitchen, a distribution and heating place finished products, cashier's place, utility rooms, etc. - for the purposes of applying UTII should not be included in the area of ​​the visitor service hall.

The area of ​​the visitor service hall is determined on the basis of inventory and title documents containing information about the purpose, design features and the layout of the premises of such an object, as well as information confirming the right to use this object (for example, on the basis of a purchase and sale agreement for non-residential premises, a technical passport for non-residential premises, plans, diagrams, explications, lease agreements (sublease) of non-residential premises or part thereof ( parts) etc.).

Who do we feed and how?

If exemption from UTII is based on the area of ​​the canteen hall, number of employees or structure authorized capital does not arise, there is a possibility that the tax authorities will require the organization to pay UTII from the activities of its canteen. And in order to understand the question - is it really necessary to pay a single tax - you should carefully analyze who is fed and how in the organization’s canteen.

First of all, we emphasize that in practice there are often situations where when employees not only of this organization, but also of other organizations eat in the canteen. For example, if the organization that owns the building in which its canteen is located, leases out part of the premises and allows employees of tenant companies to eat in the canteen of the lessor organization. Or simply if the management of an organization that has a canteen decided to serve everyone who comes there in its canteen, regardless of whether they are employees of the organization or not. It is also possible that on weekdays work time Only company employees eat in the canteen, but in the evenings and on weekends the canteen provides services to third parties for gala evenings, banquets, anniversaries, and weddings. In such situations, it turns out that the organization, in addition to other types of activities, is also engaged in the provision of catering services to third parties in order to generate income, which means that the activity of a canteen can rightfully be recognized as an independent type entrepreneurial activity organizations. And then paying UTII cannot be avoided, of course, provided that the above criteria are met (number of employees, structure of the authorized capital, area of ​​the sales floor).

If the canteen only feeds its own employees, the situation becomes less clear.

On the one hand, the Russian Ministry of Finance has repeatedly indicated that in such cases the activities of the canteen are subject to transfer to the payment of UTII.

For example, in Letter of the Ministry of Finance of Russia dated April 17, 2007 N 03-11-04/3/118 it was explained that UTII should be applied if only its employees eat in the organization’s official canteen and the cost of lunches is deducted from their wages(since public catering services are provided for a fee and, therefore, must be recognized as a business activity). Similarly, Letters of the Ministry of Finance of Russia dated 03/17/2006 N 03-11-04/3/141 and dated 03/02/2006 N 03-11-04/3/101 specified that if employees eat in the canteen for a fee - even if it is only employees of the organization, and even if the cost of lunches only covers the cost of paying for food (that is, the organization does not receive any profit from the activities of the canteen), the activities of the canteen still fall under UTII.

Moreover, financiers require the use of UTII even if the meals of employees are fully or partially paid for by the employer. For example They stated that the organization’s activities in providing food services to the organization’s employees, which are paid in full or in part from the organization’s funds, are subject to transfer to the payment of UTII, arguing that the source or procedure of financing as criteria for deciding the issue of applying UTII in relation to public catering services in ch. 26.3 of the Tax Code of the Russian Federation are not provided for, and therefore:

• it does not matter whether the employees themselves bear the costs of paying for food services or whether these services are paid for at the expense of the employing organization,
• and it does not matter whether the organization makes a profit from the activities of the canteen or whether the canteen provides services to employees at prices below the cost of the products used.

On the other hand, if only the organization’s employees eat in the canteen, and the price of the dishes only just covers (or does not even cover) the costs of their production, that is, if the canteen’s activities do not bring profit to the organization or are even unprofitable, the organization has additional an argument in favor of refusing to use UTII, which is actively supported by arbitration practice.

The fact is that initially, by definition, the taxation system in the form of UTII, according to paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation, can only be applied in regarding certain types of business activities. But, according to paragraph 1 of Art. 2 Civil Code Russian Federation, entrepreneurial activity is considered to be “independent activity carried out at one’s own risk, aimed at systematic obtaining profit from the use of property, the sale of goods, the performance of work or the provision of services." This means that the main feature of entrepreneurial activity is that its goal should be the systematic receipt of profit, the extraction of income.

If an organization opens its own canteen, in which only its employees eat, the activities of such a canteen are aimed not at generating income, but at creating more comfortable working conditions for workers, ensuring the exercise of their rights to rest and food provided for labor legislation. Moreover, this is true not only in the case when food is provided according to low prices and the canteen actually operates at a loss, but in principle, even if the prices set by the organization for food for employees cover the costs and make it possible to make a small profit from the functioning of the canteen.

As we have already noted, established arbitration practice indicates that judges often support taxpayers. At the same time, it is interesting to pay attention to the arguments given in court decisions, so that you can use similar arguments in the event of a dispute with the tax inspectorate.

Thus, in the Resolutions of the Federal Antimonopoly Service of the Moscow District dated April 16, 2009 N KA-A40/2929-09, the judges supported the taxpayer who did not pay UTII from the activities of providing catering services to its employees for payment in its own canteens, on the basis that this activity was carried out by the organization not as an independent type of entrepreneurial activity, but as an obligation of the employer provided for by the collective agreement to provide food for the organization’s employees employed in other areas of profit-generating activity.

In the Resolution of the Federal Antimonopoly Service of the Central District dated July 6, 2009 in case No. A62-6057/2008, the judges drew attention to the fact that the basis for the emergence of an obligation to calculate and pay UTII is only the actual implementation of business activities. And since in the situation under consideration, the canteen for organizing meals for the company’s employees was located in a closed, guarded area, there was no access for third parties to the canteen, and complex lunches were prepared in the canteen in small quantities, which were sold to employees without a trade markup, the judges concluded that the activities of such a canteen were not is of an independent nature and is not aimed at making a profit, that is, it is not a business activity, but only serves as a source of creating more comfortable working conditions for the employees of the enterprise.

Similar arguments were used in other court decisions, for example in the Resolution of the Federal Antimonopoly Service of the North-Western District dated January 15, 2009 in case No. A05-5277/2008. Similarly, in the Resolution of the FAS Povolzhsky District dated October 28, 2008 in case No. A65-610/2007-CA2-22, the judges recognized the organization’s right not to pay UTII on the basis that the public catering points included in the enterprise’s public catering plant were located on the territory enterprises to which access was limited by the access system. Moreover, the task of the public catering plant (based on the regulations on the plant adopted at the enterprise) was to provide food only to the employees of the organization, and by a special order - a resolution for the enterprise, the markup on the dishes sold by the plant was reduced, which was due to a decrease in attendance by the company's employees at food outlets and increase in diseases of the digestive system. Therefore, the judges decided that the activities of the public catering plant are not aimed at making a profit from the sale of catering products, but at providing food to the company's employees during working hours. The lack of free access for outside visitors to public catering points located on the territory of the enterprise became additional evidence that the organization does not pursue the goal of making a profit from the activities of the public catering plant, especially since the tax authority did not provide evidence of the availability of free access for anyone to public catering points, located on the territory of the enterprise.

And the Federal Antimonopoly Service of the Ural District, in Resolution dated 02.02.2009 N F09-36/09-C2, also emphasized that the organization’s use non-residential premises for the purposes of organizing the preparation and eating of food for its employees, this in itself cannot indicate that the company is carrying out activities during which the object of UTII taxation is formed. In the situation under consideration, it was established that the prices used in the canteen did not lead to the formation of profit as a result of the provision of catering services. In addition, during the tax audit it was not established that these services were provided to persons other than the organization’s employees.

Thus, important arguments in a dispute with the tax authorities may be:

• the terms of the collective agreement, proving that the creation of its own canteen is not determined by the organization’s desire to receive additional profit, but by the employer’s obligation to provide workers with hot meals;
• the location of the canteen and the system of access to the canteen (after all, limited access to the canteen only for the organization’s employees is additional evidence that the organization is only seeking to improve working conditions for its employees);
• the pricing procedure for canteen services, indicating the absence of intention to make a profit from the activities of the canteen.

By the way, the Presidium of the Supreme Arbitration Court of the Russian Federation has already expressed its opinion on one of these situations. Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated February 13, 2007 N 9565/06 considered the situation when the artel, in accordance with the collective agreement, fed workers without charging payment for daily field allowances and did not receive any income from this activity. On this basis, the court concluded that such activities were not of an entrepreneurial nature, and the actions of the artel were qualified as measures to create normal working conditions. And the Presidium of the Supreme Arbitration Court of the Russian Federation decided that under the above circumstances it was impossible to recognize that the artel carried out entrepreneurial activities in the provision of public catering services and it did not have an object of taxation with a single tax on imputed income.

"General mode" canteen - problems of tax accounting

But even if an organization manages to defend its right not to apply UTII in relation to the activities of its own canteen intended to serve employees, this, unfortunately, does not mean that it will avoid all tax problems.

After all, the general taxation regime also has its own difficulties. On the one hand, in Chap. 25 of the Tax Code of the Russian Federation there is a special article. 275.1, which regulates the specifics of tax accounting for the activities of service industries and farms, which include canteens. And this article provides that the tax base for the activities of service industries and farms should be determined separately from the tax base for other types of activities. From which it follows that expenses incurred by service production cannot be taken into account together with similar expenses incurred as part of ordinary activities. On the other hand, in the list of other expenses associated with production and sales, in paragraphs. 48 clause 1 art. 264 of the Tax Code of the Russian Federation also presents the costs associated with the maintenance of 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) - if such expenses are not taken into account in accordance with Art. 275.1 Tax Code of the Russian Federation.

This means that it is necessary to decide how to consider the canteen in tax accounting - whether it should be recognized as a service industry or not.

We feed only our employees

Let's start with cases where only employees of a given organization are fed in their own canteen. In other words, if outsiders who are not employees of the organization do not have the opportunity to eat in this canteen and, therefore, there is no external sale of catering services.

In such a situation, as financiers have explained more than once, there is no need to consider the canteen an object of service production. The costs of its maintenance (depreciation amounts, costs of repairing premises, costs of lighting, heating, water supply, electricity, as well as cooking fuel) should be included in other costs associated with production and sales, based on paragraphs. 48 clause 1 art. 264 of the Tax Code of the Russian Federation, and expenses for remuneration of canteen workers on the staff of the organization must be taken into account as part of labor costs on the basis of Art. 255 Tax Code of the Russian Federation. This opinion, in particular, is expressed in Letters of the Ministry of Finance of Russia dated March 13, 2008 N 03-03-06/1/173, dated October 1, 2007 N 03-03-06/1/703 and many others.

As explained in the Letters of the Ministry of Finance of Russia dated 04/17/2007 N 03-11-04/3/118 and dated 03/29/2007 N 03-03-06/1/186, as well as in the Letter of the Federal Tax Service of Russia for Moscow dated 15.01. 2008 N 18-11/002010@, for the purposes of Ch. 25 Tax Code of the Russian Federation service industries and farms include subsidiary farming, housing and communal services, social and cultural facilities, educational and course centers and other similar farms, production and services that sell goods, works, services to both their employees and third parties. This means that if there is no sale to third parties, for example, if the canteen is located on the territory of the plant and serves only its employees, then there is no service production and the norms of Art. 275.1 of the Tax Code of the Russian Federation do not apply.

The financiers expressed the same position in the recent Letter of the Ministry of Finance of Russia dated September 16, 2009 N 03-03-06/1/584, emphasizing that if the canteen is located on the territory of the enterprise and serves only its employees, the costs associated with maintaining the premises such a canteen are subject to inclusion in other expenses associated with production and sales, on the basis of paragraphs. 48 clause 1 art. 264 Tax Code of the Russian Federation.

The judges also agree with this approach. For example, in the previously mentioned Resolution of the FAS of the Volga District dated October 28, 2008 in case No. A65-610/2007-CA2-22, they indicated that the norms of tax legislation do not provide for the application of Art. 275.1 of the Tax Code of the Russian Federation for departments organizing meals for enterprise employees. In their decision, the judges drew attention to the fact that the production and sale of public catering products was not the main activity of the organization, that the food plant was created at the enterprise specifically to serve the main production process organizing and satisfying the nutritional needs of enterprise workers involved at all stages of the main production process during the working day, and, therefore, the food plant was not specialized institution public catering, aimed at conducting independent business activities for the sale of its products, but an integral structural unit of the enterprise, therefore it could not be considered as a separate isolated production unit without comparing data for the entire organization.

The judges also emphasized that timely and high-quality provision of food to workers directly affects their labor productivity and, therefore, is one of the main factors affecting the financial and economic activities of the organization and directly the results of these activities. Therefore, it could be concluded that the activities of the catering plant were aimed at generating income, but not individual income from the provision of public catering services, but income from the entire production activities enterprise as a whole - and, therefore, the costs associated with the activities of the plant could well be considered economically justified, that is, the requirements of Art. 252 of the Tax Code of the Russian Federation were implemented. Consequently, the costs of the plant’s activities reasonably reduced the enterprise’s tax base for income tax.

However, there are also “opposite” examples from arbitration practice. In particular, in the Resolution of the Federal Antimonopoly Service of the Ural District dated October 22, 2008 N F09-7611/08-C3 in case N A50-18435/07, the judges decided that despite the fact that the canteen building listed on the balance sheet of the enterprise (in the premises of which the buffet) was located on the territory of the enterprise and the sale of public catering services was carried out exclusively to the employees of the enterprise, the canteen and buffet serving labor collectives must be classified as service industries and farms, and they are subject to a special procedure for determining the tax base provided for in Art. 275.1 Tax Code of the Russian Federation.

So even if only the organization’s employees eat in the canteen, there is a possibility of a dispute with the tax office. Although, as we have already noted, the current position of financiers and tax authorities is that in such situations the provisions of Art. 275.1 of the Tax Code of the Russian Federation are not applicable, and the expenses of your own canteen must be taken into account on the basis of paragraphs. 48 clause 1 art. 264 of the Tax Code of the Russian Federation and Art. 255 Tax Code of the Russian Federation.

We feed both our own and strangers

If not only its employees, but also outsiders eat in the organization’s canteen, it turns out that the organization sells catering services to the outside and benefits from additional income from this activity. Therefore, even if external sales are small and if, in general, at the end of the period the organization receives not profits, but losses from the activities of the canteen, it turns out that, nevertheless, this organization carries out entrepreneurial activities, which can be qualified as service production activities.

On the one hand, canteens are not directly mentioned in Art. 275.1 of the Tax Code of the Russian Federation among the objects of service industries and farms. Housing and communal services facilities in this article include housing stock, hotels (except for tourists), houses and hostels for visitors, external improvement facilities, artificial structures, swimming pools, beach structures and equipment, as well as gas, heat and electricity supply facilities population, sites, workshops, bases, workshops, garages, special machines and mechanisms, warehouses, intended for Maintenance and repair of housing and communal services, social and cultural spheres, physical education and sports. And to the objects of the socio-cultural sphere - health care, cultural facilities, children's preschool facilities, children's recreation camps, sanatoriums (dispensaries), recreation centers, boarding houses, physical education and sports facilities (including tracks, hippodromes, stables, tennis courts, grounds for golf, badminton, health centers), non-production facilities consumer services population (baths, saunas). As we can see, there is no direct mention of canteens in the text of Art. 275.1 of the Tax Code of the Russian Federation no.

However, financial department specialists nevertheless consider it possible to apply the requirements of Art. 275.1 of the Tax Code of the Russian Federation and to canteens. This, in particular, is stated in the Letter of the Ministry of Finance of Russia dated 04.04.2006 N 03-03-04/1/318. And in Letters of the Ministry of Finance of Russia dated November 13, 2007 N 03-03-06/4/148 and dated November 7, 2007 N 03-03-06/1/775 it was explained that if the canteen is located on the territory of the organization and serves both employees organizations and third parties, expenses associated with the maintenance of the canteen are subject to inclusion in expenses in accordance with the procedure provided for in Art. 275.1 Tax Code of the Russian Federation.

The main problem of tax accounting service industries and farms under Art. 275.1 of the Tax Code of the Russian Federation is that the organization will have to determine the tax base for the activities of service industries and farms separately from the tax base for other types of activities. Moreover, this implies something more than just separate accounting of income and expenses for main and service activities. The fact is that if a loss is incurred in service production, it can be recognized for tax purposes only if three conditions are met simultaneously:

1) the cost of goods, works, services of service industries and farms sold by the organization must correspond to the cost of similar services provided by specialized organizations carrying out similar activities (in other words, prices for dishes in the company’s canteen should not be lower than prices for similar dishes in specialized enterprises catering - in cafes, canteens, restaurants for which the provision of catering services is the main activity);

2) costs for maintaining facilities of service industries and farms should not exceed the usual costs for servicing similar facilities carried out by specialized organizations for which this activity is the main one (in other words, the costs of maintaining a company canteen should not be higher than similar costs of specialized public catering establishments) ;

3) the conditions for the provision of services, performance of work by the taxpayer should not differ significantly from the conditions for the provision of services, performance of work by specialized organizations for which this activity is the main one.

If at least one of the above conditions is not met- for example, if, in order for employees not to refuse hot meals, the management decided to completely abandon markups or, having applied a small markup, nevertheless set prices for dishes in their own canteen at a level significantly lower than the prices for similar dishes in a cafe, restaurants, public catering chains, - the loss received from the activities of the canteen will not be taken into account when calculating income tax(will not be accepted to reduce the profit received from the main activities of the company). It can be transferred for a period not exceeding 10 years, and only the profit that may be received in the future from the activities of service industries and farms can be used to repay it.

Catering as one of the main activities

However, if an organization plans not only to feed its employees, but also to systematically provide catering services to third parties, it makes sense for the organization’s management to formalize these operations so that the provision of catering services is considered as one of the types of the company’s main business activity. In other words, it is advisable to give your canteen (or even your own network of public catering outlets) the status of not a service production, but one of the main productions.

To do this, you need to register public catering services among the main activities of the company in the constituent and registration documents, as well as to design canteens (or a network of public catering points) as independent structural units (in particular, by developing appropriate regulations on public catering units).

In this case, accounting for income and expenses associated with the provision of public catering services will need to be kept in general procedure- income will be recognized as sales revenue, and canteen expenses will be accounted for as expenses for ordinary activities (material expenses, labor costs, depreciation, other expenses associated with production and sales), etc. The procedure for recognizing these expenses as direct or indirect will need to be fixed in accounting policy.

note- if public catering services are one of the main activities of an organization, they may well fall under UTII. Therefore, you need to check the area of ​​the visitor service hall, average number employees, the structure of the authorized capital, and also take into account the peculiarities of local legislation - in general, make sure whether the organization is exempt from UTII or still falls under this regime.

Accounting in your own canteen

Order accounting operations to provide workers with food in their own canteens depends primarily on the “status” of the canteen: whether it is considered as a service production subordinate to the goals of the main activity (even if part of its products is sold externally), or the provision of public catering services is an independent type of entrepreneurial activity for the organization activities.

If the canteen is a service production

Let's start with the first case - when the canteen is created either exclusively to feed only its own employees, or primarily for this purpose, although outsiders can also eat in the canteen (or, for example, on weekends, meetings can be held in the canteen). special events for a fee).

In such situations, the provision of public catering services is not considered and is not formalized as one of the independent types of entrepreneurial activity, therefore, in accounting, transactions related to the activities of the canteen are reflected in the manner prescribed for service industries and farms - using account 29 "Services". production and economy."

The logic for using this account is similar to the scheme for using account 20 “Main production”: the debit collects all expenses directly related to the provision of canteen services, and the credit writes off the actual cost of the services provided.

If employees eat for a fee - regardless of whether they pay in cash directly when visiting the canteen or the cost of food is deducted from their wages - accounting for income and expenses associated with the activities of the canteen is kept on account 90 “Sales”.

Example 1. The manufacturing company ZAO Rubin, in accordance with the collective agreement, must provide employees of the enterprise with the opportunity to receive hot meals on the territory of the enterprise. For these purposes, our own canteen was created, which serves only employees of the enterprise. Food is provided to employees for a fee; the cost of the food provided is deducted monthly from the employees’ wages (based on statements from employees and accounting data for meals provided to employees in the canteen for the past month).

Let's assume that the following transactions were performed in the current month:

1. food products were purchased in the amount of 400,000 rubles, of which food products in the amount of 376,000 rubles were consumed;
2. wages were accrued to the canteen workers, as well as unified social tax, pension contributions, and contributions for injuries in the total amount of 60,000 rubles;
3. depreciation of the premises and equipment of the canteen was accrued in the amount of 14,390 rubles;
4. utility bills in the amount of 12,000 rubles were accrued;
5. revenue from the sale of dishes amounted to 520,000 rubles.

To simplify the example, we will not consider VAT calculations.

The accountant of Rubin CJSC will reflect the transactions as follows:

Debit 10 Credit 60

Debit 29 Credit 10

Debit 29 Credit 70, 69

Debit 29 Credit 02

Debit 29 Credit 60

Debit 62 Credit 90

520,000 rub. - revenue from the sale of dishes to employees (from the provision of catering services for a fee) is reflected;

Debit 90 Credit 29

RUB 462,390 (376,000 + 60,000 + 14,390 + 12,000) - the actual cost of public catering services provided was written off (written off actual costs on the activities of the canteen);

Debit 90 Credit 99

RUB 57,610 (520,000 - 462,390) - profit from the activities of the canteen was identified;

Debit 70 Credit 62

520,000 rub. - the cost of food is deducted from employees' wages.

If food is provided to employees free of charge - for example, if we're talking about on therapeutic and preventive nutrition, which employees are provided with at the expense of the employer - the cost of food services actually provided is written off to the debit of the cost accounts of those departments whose employees received food (for example, to the debit of account 20 “Main production”).

Example 2. Let's change the conditions of example 1 and assume that employees of the main production of JSC Rubin are entitled to therapeutic and preventive nutrition. It is for this purpose that the company created its own canteen, which provides employees with free food in accordance with legal requirements.

In this case, the operations of the canteen will be reflected in accounting as follows:

Debit 10 Credit 60

400,000 rub. - purchased food products are capitalized;

Debit 29 Credit 10

376,000 rub. - products used in preparing dishes are written off;

Debit 29 Credit 70, 69

60,000 rub. - wages, unified social tax, pension contributions and contributions for injuries are accrued;

Debit 29 Credit 02

RUB 14,390 - depreciation of the premises and equipment of the canteen was accrued;

Debit 29 Credit 60

12,000 rub. - utility bills for the canteen have been accrued;

Debit 20 Credit 29

RUB 462,390 (376,000 + 60,000 + 14,390 + 12,000) - the actual cost of therapeutic and preventive nutrition provided free of charge to workers of main production was written off (increases the costs of main production).

If catering is one of the activities

If an organization feeds in its own canteens and buffets not only its employees, but also everyone, and the provision of catering services is considered and formalized as one of the independent activities of the company, the accountant should organize the accounting of such operations according to general rules established for public catering establishments.

Of course, the procedure for accounting for transactions within this type of activity must be enshrined in the company’s accounting policies. It is necessary to take into account two very important points.

Firstly, food accounting should be kept on account 41 “Goods”. Products located in the pantry (in the canteen warehouse) are taken into account in subaccount 41-1 “Goods in warehouses”. And the products in the buffet are taken into account in subaccount 41-2 "Goods in retail trade". The movement of containers is reflected in subaccount 41-3 "Containers under goods and empty."

Secondly, the cost of dishes is formed on account 20 “Main production”. However, this account only takes into account food products used in the preparation of dishes, that is, this account is, in fact, “material”. But the wages of the canteen employees (including cooks directly involved in preparing dishes), as well as the costs of maintaining the canteen (depreciation, rent, utility bills, cleaning costs, etc.), are reflected in account 44 " Selling expenses."

The financial result from the provision of public catering services is shown monthly in account 90 “Sales”. Moreover, if settlements with customers are made in cash - in other words, there is a direct exchange of dishes for cash - account 62 “Settlements with buyers and customers” can not be used, and cash proceeds can be recognized by direct posting to the debit of account 50 “Cashier” and account credit 90 “Sales”.

Example 3. Let's change the conditions of example 1 again. Let us assume that, in accordance with the charter of JSC Rubin, the provision of public catering services is one of the types of activity of the enterprise, and in the canteen of JSC Rubin, designed as an independent structural division of the company, not only employees, but also everyone eats. Let us also assume that the activities of the canteen fall under UTII. So that the numerical data does not change, let us assume that wages and contributions for compulsory pension insurance and injuries still amount to a total of 60,000 rubles. (although UST is not paid when applying UTII).

In this case, the accountant of Rubin CJSC will reflect the transactions as follows:

Debit 41-1 Credit 60

400,000 rub. - purchased food products were credited to the pantry;

Debit 20 Credit 41-1

376,000 rub. - products used in preparing dishes are written off;

Debit 44 Credit 70, 69

60,000 rub. - wages, pension contributions and contributions for injuries are accrued;

Debit 44 Credit 02

RUB 14,390 - depreciation of the premises and equipment of the canteen was accrued;

Debit 44 Credit 60

12,000 rub. - utility bills for the canteen have been accrued;

Debit 50 Credit 90

520,000 rub. - revenue from the provision of catering services is reflected;

Debit 90 Credit 20

376,000 rub. - the cost of sold dishes is written off (based on the cost of the products used in their production);

Debit 90 Credit 44

RUB 86,390 (60,000 + 14,390 + 12,000) - canteen expenses are written off (except for the cost of dishes);

Debit 90 Credit 99

RUB 57,610 (520,000 - 376,000 - 86,390) - profit from the provision of catering services was identified.

The dining room is our own, the service is external...

In practice, a compromise option is also possible - the employing organization allocates its own (or rented) premises for organizing meals for employees and independently bears the costs of maintaining this premises (depreciation, rent, utility bills, etc.), but actually prepares the food and The employees are fed by a specialized catering organization.

In other words, the employing organization does not hire a staff of cooks, dishwashers and other kitchen employees and does not bother with organizing and accounting for operations related to the preparation and sale of dishes, but enters into an agreement with a specialized organization that takes on all this trouble. However, employees eat on the territory of the employing organization, in specially designated premises.

In such situations, the employing organization has every right take into account the costs associated with the maintenance of the canteen serving the workforce - depreciation, rent, repair costs, lighting, heating, water supply, electricity - as part of other costs associated with production and sales, based on paragraphs. 48 clause 1 art. 264 Tax Code of the Russian Federation. After all, the application of this norm in the Tax Code of the Russian Federation does not depend on who exactly provides public catering services - the enterprise itself or external organizations involved. The only condition for recognizing these expenses is the purpose of the dining room premises - its use for service purposes labor collective. This is also noted in a number of court decisions, for example in the Resolutions of the FAS Moscow District dated April 10, 2008 N KA-A40/2263-08 in case N A40-13873/07-76-40, the FAS Volga-Vyatka District dated June 21. 2007 in case No. A82-8122/2005-37 and others.

Is it true, With regard to depreciation of fixed assets, an important nuance should be noted. The fact is that, according to paragraph 3 of Art. 256 of the Tax Code of the Russian Federation, fixed assets transferred under contracts for free use must be excluded from depreciable property.

Therefore, if an agreement is concluded between the employing organization and a specialized public catering enterprise for the gratuitous use of a canteen premises owned by the employing organization, the accountant will have to stop accruing depreciation on this property. If a contract for gratuitous use was not concluded, you can continue to accrue depreciation of the dining room premises and recognize it as an expense based on paragraphs. 48 clause 1 art. 264 Tax Code of the Russian Federation.

The costs of maintaining and repairing the canteen premises, which are borne by the employing organization, are reflected in accounting in the general manner along with other costs associated with ensuring working conditions. IN trading enterprises For these purposes, account 44 “Sales expenses” is used; in other organizations, account 26 “General business expenses” can be used.

If a specialized public catering organization independently organizes the preparation and sale of dishes in the premises provided to it, including independently charging employees for the consumed dishes, no additional entries for the public catering services it provides in the accounting records of the employing organization appear.

Example 4. Let's change the conditions of example 1 again, but now let’s assume that Rubin CJSC allocated premises for a canteen, but instead of hiring workers in the canteen and preparing food on its own, it entered into an agreement with a specialized catering organization, the Food Plant.

It is the “Food Plant” that organizes the preparation and sale of meals to employees; all payments are made in cash between the employees and the food plant when the employees visit the canteen.

Consequently, the accounting of Rubin CJSC reflects only the costs of maintaining the dining room premises, namely:

• depreciation of premises and equipment of the canteen in the amount of 14,390 rubles;
• utility bills in the amount of 12,000 rubles.

Therefore, the accountant of ZAO Rubin will make the following entries:

Debit 26 Credit 02

RUB 14,390 - depreciation of the premises and equipment of the canteen was accrued;

Debit 26 Credit 60

12,000 rub. - utility bills for the canteen have been accrued;

Debit 90 Credit 26

However, options are possible when the employing organization participates in the calculations for providing workers with food.

For example, it can purchase from a specialized catering organization that feeds employees in the premises provided by the employer, by bank transfer, food coupons that are issued to employees - free of charge, at reduced prices or at full cost with deduction from their wages, depending on the conditions of the collective and employment contracts or legal requirements - and subsequently workers present these coupons and receive set meals without making cash payments when opening the canteen.

Or, say, food can be provided to employees without charging them money, on record, and subsequently the employing organization can pay the catering company for the catering services actually provided to the employees. A specific interaction scheme can be specified in the agreement between the employing organization and the catering enterprise.

Of course, if the employer is involved in settlements with a specialized organization, the accountant will have to make additional entries. Which ones exactly depend on the specific situation.

Example 5. Let's change the conditions of example 4 and assume that JSC Rubin not only bears the costs of maintaining the canteen premises, but also participates in the calculations for organizing meals for employees. The interaction scheme is as follows:

• JSC "Rubin" purchases coupons for set meals for its employees from the "Food Works";
• coupons are given to employees, their value is deducted from the employees’ wages;
• workers eat in the canteen by presenting a coupon, and there are no cash payments between workers and the Food Factory.

Suppose that in the current month coupons were purchased and issued to employees for a total amount of 500,000 rubles. (in the amount of 5000 pieces with a nominal value of 100 rubles).

In this case, the accountant will reflect the transactions as follows:

Debit 76 Credit 51

500,000 rub. - an advance payment for food for employees was transferred to the “Food Factory” to receive coupons (this amount is subject to deduction from the employees’ wages);

5000 rub. (5000 pcs. x 1 rub.) - food coupons received from the “Food Factory” were accepted for off-balance sheet accounting (in a conditional valuation of 1 rub. for each coupon);

Credit 003

5000 rub. - coupons were handed over to employees;

Debit 70 Credit 76

500,000 rub. - the cost of food stamps provided to them is withheld from employees’ wages;

Debit 26 Credit 02

RUB 14,390 - depreciation of the premises and equipment of the canteen was accrued;

Debit 26 Credit 60

12,000 rub. - utility bills for the canteen have been accrued;

Debit 90 Credit 26

RUB 26,390 (14,390 + 12,000) - written off as general business expenses, including expenses associated with the maintenance of the canteen serving the workforce.

Of course, it is impossible to cover everything in one or two articles. possible situations that arise in practical activities. However, we hope that general principles, set out in this and the previous issues of the magazine, will help the accountant competently deal with any option that he encounters when reflecting business transactions performed by his enterprise.

M.L.Anikina

Expert Consultant

Publishing House

"Accountant Advisor"

“Good Deed” is owned by people well known to lovers of cheap prices - “O.G.I. Products”, who 15 years ago turned Moscow public catering upside down with their “O.G.I. Project”. The canteen at the Kursky station does not pretend to be a revolution, except for the appearance of a decent and inexpensive place in the most unfriendly transport hub of the city - a set lunch will cost 185 rubles. It’s also worth going for the stunningly beautiful interiors: stained glass windows, paintings and flowers in tubs create a rare mood when you really, really don’t want to leave Moscow on the first train.

"Stolovaya" at the fish market

The proximity of the mosque leaves its mark on the catering in the fish market building: everywhere here is halal and everywhere is delicious - it’s worth visiting both the more authentic teahouse to the right of the entrance and the European-style canteen at the far end of the building - however, it’s worth going to it first of all Central Asian dishes. Soup will cost 75 rubles, hot dishes are more expensive - from 85 rubles. for meatballs up to 150 rub. for a lagman, but that alone is enough to satisfy you for half a day ahead. Drinking alcohol, unfortunately, is prohibited - but you can try to negotiate, fortunately, Glavpivmag is located nearby, dispensing fashionable craft beer and cider; Oddly enough, it is better to buy fish and caviar in other places.

• Address Pyatnitsky lane, 2, “Pyatnitsky”, 1st floor
• Mode Mon-Fri 10.00–18.00

Refectory next to the Intercession Cathedral

The Old Believer Intercession Cathedral is located far from tourist or any other routes - in the Rogozhsky village, but the local refectory is not included in the list only due to a misunderstanding the best establishments cities. Specialties: shaggy milk mushrooms, yeast-free hearth bread, pies with berry filling, pancakes with white and red fish, oatmeal jelly, white kvass, sbiten and kombucha. Additional advantages: architectural ensemble monastery, opening hours (from 7 am to 11 pm), continuously singing canaries in cages and the opportunity to meet the actors of the TV series “Interns”, filmed in pavilions nearby, at dinner.

• Address Rogozhsky Poselok, 29, building 9
• Opening hours Mon-Sun 7.30–23.00

Canteen at the Pension Fund

The most classic dining room on the list is a place to be nostalgic for Soviet times and eat without the risk of poisoning. True, despite the ascetic interior of the basement, prices here are higher than those of competitors in the set lunch market (soup 70 rubles for half a portion, hot dishes 150–170 rubles) - but in the area Tverskoy Boulevard There aren’t many of them, so media employees, office clerks, residents of nearby houses and, of course, employees of the fund itself flock to the Pension Fund canteen at lunch. At the same time, you can inquire about the fate of your pension, but it is better to do this after eating - otherwise you may inadvertently spoil your appetite.

• Address Tverskoy Boulevard, 18, bldg. 1
• Mode Mon-Fri 9.00–18.00

Buffet at the Arbatskaya metro station on the Filevskaya line

Every day, 200–300 people pass through the buffet, tucked away at the far end of Moscow's most deserted metro station - a lot for a tiny space with a few tables and very little compared to the subway's daily throughput of ten million passengers. Metro employees are served without a queue, but any visitor to Arbatskaya can buy a ham sandwich (28 rubles), a Cosmos cutlet (89 rubles) or a compote (25 rubles); In addition to baked goods and hot dishes, the buffet offers an assortment of wealthy general stores - from custard noodles to canned fruits and vegetables. Unfortunately, there is no toilet either in the buffet or at the station.

• Address metro station "Arbatskaya" Filevskaya line
• Mode Mon-Fri 9.30–18.30

"Gurmanika" in the South Port

The fantastically beautiful building with columns on the territory of the Southern Port conceals within itself not a recreation center or a mausoleum, but a dining room - and a very outstanding one. Soups are sold for 50–60 rubles, hot dishes do not cost more than a hundred, the recipe is sometimes surprising (chicken noodle soup, for example, contains potatoes), but, according to the chefs, this was done solely at the request of the port employees. After lunch it's worth going for a walk - around the sculptures of the fifties, colorful cargo containers and one of the best views to the city. You can get into the dining room using a pass - ordered in advance by phone - or through a hole in the fence, which is easily found to the left of the main entrance.

• Address 2nd Yuzhnoportovy Ave., 10, building 14
• Mode Mon-Fri 10.00–16.00

The organization decided to feed employees at its own expense. Organize cooking in a rented kitchen. Features of taxation and accounting.

Question: Our company wants to feed its employees at its own expense. And cook it yourself. Rent a kitchen and hire staff to prepare food. buy your own food and cook. How will this affect tax and accounting? accounting How to do everything correctly. And can all this be taken into account for VAT and Profit costs?

Answer:
In your case, it turns out that you are organizing a catering point (canteen) at your enterprise, where you will independently prepare food for your employees.

In order to take into account in tax accounting the costs of food for employees as part of tax expenses when calculating income tax, the following conditions must be met:

The costs of free meals for employees are provided for in labor (collective) agreements;

VAT must be charged on the cost of free meals provided to employees. At the same time, you also have the right to deduct input VAT on catering costs.

From the cost of free meals as income in kind from employees, VAT must be withheld and charged insurance premiums.

In accounting, reflect the expenses associated with preparing food for employees on account 29 “Service production and farms” with the following entries:

Debit 29 Credit 10 (41) - products for preparing free lunches were transferred;

Debit 29 Credit 70 (69) - salaries of canteen employees were accrued (including contributions for compulsory pension (social, medical) insurance and insurance against accidents and occupational diseases);

Debit 29 Credit 02 - depreciation of canteen equipment has been accrued;

Debit 29 Credit 60 (76) - expenses for renting a kitchen, other equipment and/or premises in the dining room are reflected.

Debit 70 Credit 29 - reflects the gratuitous transfer of canteen products to pay employees;

Debit 20 (23, 25, 26, 44...) Credit 70 - costs for free food are reflected in labor costs.

Rationale

Does the organization's canteen belong to service industries and farms, the income and expenses of which are taken into account separately when calculating income tax? The canteen is located on the territory of the organization and provides food only to its employees

No, it doesn't apply.

If a canteen provides meals only to employees of an organization, income and expenses associated with its activities do not form a separate tax base. In this case, the canteen does not correspond to the definition of service production (farm), which is given in the Tax Code of the Russian Federation. The costs of maintaining such a canteen are included in other expenses associated with production and sales, and are taken into account when calculating profit tax for the organization as a whole (subclause 48, clause 1, article 264 of the Tax Code of the Russian Federation). Labor costs for canteen employees are included in the calculation in accordance with the Tax Code of the Russian Federation. Similar clarifications are contained in letters of the Ministry of Finance of Russia dated July 25, 2016 No. 03-03-06/1/43376, dated December 19, 2013 No. 03-03-10/56009, dated July 5, 2011 No. 03-03-06 /1/393, dated March 13, 2008 No. 03-03-06/1/173. In arbitration practice there are examples of court decisions confirming the legality of this approach (see, for example, decisions of the FAS Moscow District dated May 31, 2011 No. KA-A40/4102-11, Volga District dated October 28, 2008 No. A65-610/ 2007-CA2-22).

How to reflect in accounting the costs of free meals that an organization provides to an employee on its own initiative

For employees who are not entitled to free meals by law, the organization can organize it on its own initiative.

Organization of free meals

Methods for providing free food (including tea, coffee, sugar, etc.) are not established by law. In practice, three options are common:

Providing free lunches in our own canteen.

Accounting for the costs of free food (including tea, coffee, sugar, etc.) for employees depends on whether such a condition is provided for in labor (collective) agreements or not.

Meals are provided for in the employment contract

The procedure for recording free meals provided for in an employment (collective) agreement in accounting depends on the form in which such meals are provided. So, the contract can stipulate that employees receive free food in the form of:

If meals are provided for in an employment (collective) agreement, write off these costs as cost of labor (clause and PBU 10/99).

Meals in your own dining room

Meals for employees in the organization’s own canteen are possible if it has on its balance sheet structural subdivision(usually a canteen) that prepares free lunches for employees.

Expenses related to food preparation should be reflected in account 29 “Service production and households”:

Debit 29 Credit 10 (41)
- products for preparing free lunches were donated;

Debit 29 Credit 70 (69)
- salaries of the canteen employees were accrued (including contributions for compulsory pension (social, medical) insurance and insurance against accidents and occupational diseases);

Debit 29 Credit 02
- depreciation of canteen equipment has been accrued.

With free meals for employees, the canteen does not receive income (clause 2 of PBU 9/99). Therefore, when distributing canteen products, do not use account 90 “Sales” (Instructions for the chart of accounts).

Transactions related to the provision of free food to employees in the organization’s canteen, reflect the following transactions:

Debit 70 Credit 29
- reflected the gratuitous transfer of canteen products to pay employees;

Debit 20 (23, 44...) Credit 70
- the cost of free food is reflected in labor costs.

How to take into account when taxing the costs of free meals for employees at the initiative of the organization

Taxation of transactions related to the organization of free meals for employees depends on whether personal accounting of expenses for free meals is kept for each employee.

The cost of food provided to employees free of charge is recognized as their income in kind. This conclusion follows from subparagraph 1 of paragraph 2 of Article 211 of the Tax Code of the Russian Federation.

If personal accounting of food expenses is maintained (for example, using coupons), then the organization is obliged to withhold personal income tax from the amount of such income.

Withhold personal income tax even if free food is provided due to operational necessity (for example, in accordance with biological safety requirements). This was stated in the letter of the Ministry of Finance of Russia dated December 4, 2012 No. 03-04-06/6-340.

The basis for calculating personal income tax is the cost of the food provided, determined according to the rules of the Tax Code of the Russian Federation, taking into account VAT (clause 1 of Article 211 of the Tax Code of the Russian Federation). Withhold personal income tax at the expense of any cash payments in favor of the employee (clause 4 of article 226 of the Tax Code of the Russian Federation).

An exception is the cost of food provided to employees who are hired to conduct seasonal field work. In this case, there is no need to withhold personal income tax (clause 44, article 217 of the Tax Code of the Russian Federation).

If it is impossible to maintain personalized records (for example, if an organization acquires drinking water, tea or coffee for employees and there is no possibility of recording individual consumption), evaluate economic benefit, received by each employee, is not possible. Consequently, income subject to personal income tax does not arise (letter from the Ministry of Finance of Russia dated March 21, 2016 No. 03-04-05/15542,).

Personal income tax is assessed on employee income (). When providing free food, income is recognized as economic benefit received in kind. To correctly calculate tax, income must be estimated (). But if free meals are organized on a buffet basis, it is impossible to determine the amount of income received by each employee. In such a situation, personal income tax cannot be withheld. This point of view is confirmed by decisions of the Federal Antimonopoly Service of the North-Western District dated February 21, 2008 No. A56-30516/2006 and the Volga District dated November 16, 2006 No. A12-4773/06-C36.

Nevertheless, regulatory agencies require that organizations fulfill the duties of tax agents provided for in paragraph 1 of Article 230 of the Tax Code of the Russian Federation and ensure individual accounting of all employee income in tax registers, including those received by them in the form of free meals. In particular, in letters dated April 18, 2012 No. 03-04-06/6-117, dated June 19, 2007 No. 03-11-04/2/167, the Ministry of Finance of Russia recommends determining the amount of such income based on the total cost of the provided food and time sheet data (other similar documents). But in practice, it is more expedient to organize a record of visits to the canteen by each employee of the organization. This will allow a more objective assessment of the income received by him. If an organization cannot determine the amount of employee income in the form of free buffet meals, then the tax department will determine it by calculation (). There are examples of court decisions confirming the legality of this approach (see, for example, the resolution of the Federal Antimonopoly Service of the Volga District dated June 22, 2009 No. A55-14976/2008).

Only with regard to payment for corporate holidays, the financial department agrees that in this case there is no need to pay personal income tax, since there is no way to personify and evaluate the economic benefit received by each employee. However, the organization is obliged to take all possible measures to assess and record the income received by each employee. And if such measures do not produce results, personal income tax may not be withheld. Similar conclusions follow from letters of the Ministry of Finance of Russia dated January 30, 2013 No. 03-04-06/6-29, dated April 15, 2008 No. 03-04-06-01/86.

However, these clarifications cannot be unambiguously extended to free meals. This is explained by the fact that during corporate events, employees are provided not only with free food, but also entertainment activities and so on.

The chief accountant advises: To avoid disputes with tax inspectors regarding the calculation of personal income tax on the cost of a buffet, it is better to provide a method of organizing meals in which it is possible to clearly establish how much the employee ate.

There may be several options:

1. Simply pay employees a fixed amount for food.

2. Order lunches to the office based on pre-made requests from employees. As a rule, in practice, employees choose a certain set of dishes from the proposed menu for the week ahead.

3. If we are talking about meals in the canteen, you can organize meals for employees using coupons. With such a system, the cashier issues coupons for a certain amount to each employee against signature on the pay slip. The employee gives coupons for his lunches. The statements are submitted to the accounting department, and at the end of each month the cost of food is included in the employee’s total income.

4. In a canteen or cafe, an employee presents an official ID, thus confirming the right to free food (by agreement between the organization and catering organizations). The cost of lunch is recorded for this employee in a special register, which at the end of the month is transferred to the accounting department.

An example of calculating personal income tax on the cost of free meals organized on a buffet basis. Personal accounting of food expenses for each employee is impossible. With the consent of employees, the organization determines their taxable income based on the total costs of catering

Alpha LLC organizes daily free buffet lunches for its employees. The organization keeps records of visits to the canteen by each employee. The collective agreement states that lunches are provided free of charge, and the amount of income received by each employee is determined monthly based on the total cost of free meals.

Alpha employs seven people. According to records of visits to the canteen in June, all employees of the organization, except manager A.S. Kondratiev, used the buffet 20 times. Kondratiev was ill for five days, so he visited the canteen only 15 times.

The total cost of free food for June was 27,000 rubles. (including VAT - 4119 rubles). This month, employees were provided with 135 lunches (20 pieces * 6 people + 15 pieces * 1 person). The cost of each lunch is 200 rubles. (including VAT - 31 rubles) (27,000 rubles - 135 pcs.).

The Alpha accountant calculated personal income tax on the cost of free lunches provided to Kondratiev as follows:
200 rub. * 15 pcs. * 13% = 390 rub.

The amount of personal income tax on the cost of free lunches provided to other employees is equal to:
200 rub. * 20 pcs. * 13% = 520 rub.

Attention: Gross violation rules for accounting for objects of taxation (including the absence of tax registers) is a tax offense (), for which tax liability is provided under the Tax Code of the Russian Federation.

If such a violation was committed during one tax period, the inspectorate has the right to fine the organization in the amount of 10,000 rubles. If a violation is detected in several tax periods, the fine will increase to RUB 30,000.

A violation that led to an understatement of the tax base will entail a fine of 20 percent of the amount of each unpaid tax, but not less than RUB 40,000.

In addition, the tax office may fine an organization for failing to fulfill the duties of a tax agent and not withholding (untimely withholding) and (or) not transferring (untimely transfer) personal income tax on the cost of free meals. According to the Tax Code of the Russian Federation, the fine is 20 percent of the amount that should have been withheld and (or) transferred to the budget (usually this amount is taken to be 13% of the total cost of buffet food). For incomplete withholding of personal income tax, the tax agent may be charged penalties (clause, article 75 of the Tax Code of the Russian Federation).

Insurance premiums

If, when providing free food, it is possible to determine the amount of income received by each employee, then from the cost of free food it is necessary to calculate contributions for compulsory pension (social, medical) insurance and contributions for insurance against accidents and occupational diseases. This follows from paragraph 1 of paragraph 1 of Article 20.1 of the Law of July 24, 1998 No. 125-FZ. In this case, the basis for calculating insurance premiums will be the cost of the food provided, calculated based on market prices including VAT (clause 7 of article 421 of the Tax Code of the Russian Federation, clause 3 of article 20.1 of the Law of July 24, 1998 No. 125-FZ).

If an organization pays employees monetary compensation for food, then for these amounts also charge contributions for compulsory pension (social, medical) insurance and contributions for insurance against accidents and occupational diseases. Do this even if the employer’s obligation to compensate for the cost of the employee’s meals is not specified in the employment (collective) agreement. This conclusion follows from paragraph 1 of Article 420, the Tax Code of the Russian Federation, paragraph 1 of Article 20.1 and the Law of July 24, 1998 No. 125-FZ and is confirmed by letters from the Ministry of Health and Social Development of Russia dated May 19, 2010 No. 1239-19, dated March 23, 2010 No. 647-19. Although these clarifications are based on provisions that have been repealed, they are still relevant.

If, when providing free meals, it is impossible to determine the amount of income received by each employee (buffet, corporate events), then there is no need to charge insurance premiums from the cost of free meals. Insurance contributions are levied on payments and other remuneration to citizens under employment (civil law) contracts, that is, targeted payments to specific employees. This follows from the provisions of paragraph 1 of Article 420 of the Tax Code of the Russian Federation, paragraph 1 of Article 20.1 of the Law of July 24, 1998 No. 125-FZ. The correctness of this approach is confirmed by paragraph 4 of the letter of the Ministry of Labor of Russia dated May 24, 2013 No. 14-1-1061 and arbitration practice (see the determination of the Supreme Arbitration Court of the Russian Federation dated September 9, 2013 No. 11907/13, resolution of the FAS Volga District dated April 29, 2013 No. A12-19716/2012). Although these clarifications and judicial practice are based on the provisions of the repealed Law of July 24, 2009 No. 212-FZ, they are still relevant.

Taking into account the cost of free meals provided to employees at the expense of the organization when calculating other taxes depends on the taxation system applied.

Income tax

When calculating income taxes, the cost of free meals is included in labor costs. But for this two conditions must be met:

the costs of free meals for employees are provided for in labor (collective) agreements. See part of the collective agreement providing for free meals;

The organization can determine the amount of income (in the form of free meals) received by each employee.

If these conditions are not met, the value of the free meal does not reduce taxable income.

This procedure follows from the provisions of paragraph 25 of Article 255, paragraph 25 of Article 270 of the Tax Code of the Russian Federation. Similar explanations are given in letters of the Ministry of Finance of Russia dated February 11, 2014 No. 03-04-05/5487, dated March 31, 2011 No. 03-03-06/4/26.

When calculating income tax, agricultural organizations take into account the cost of food for employees engaged in agricultural work as part of other expenses (subclause 42, clause 1, article 264 of the Tax Code of the Russian Federation). At the same time, it is not necessary to provide for payment for meals in employment (collective) agreements. There is no such requirement in the law for other expenses.

When to recognize expenses

When using the cash method, include labor costs in the tax base upon payment (). Therefore, in tax accounting, reflect the cost of free lunches provided during the month simultaneously with the payment of salaries. With the accrual method on the last day of the month to which labor costs relate (clause 4 of Article 272 of the Tax Code of the Russian Federation).

If an organization uses the accrual method, the costs of free meals must be taken into account separately depending on what category of personnel the meals were provided to (monetary compensation accrued). This is explained by the fact that labor costs are divided into direct and indirect (Clause 1, Article 318 of the Tax Code of the Russian Federation).

If an organization is engaged in the production and sale of products (works, services), determine the list of direct expenses in the accounting policy (clause 1 of Article 318 of the Tax Code of the Russian Federation).

Attention: organizations independently determine the list of direct expenses (clause 1 of Article 318 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated January 26, 2006 No. 03-03-04/1/60 and the Federal Tax Service of Russia dated February 24, 2011 No. KE-4 -3/2952). However, dividing costs into direct and indirect must be economically justified. Otherwise, tax inspectors may recalculate income tax.

The costs of free food for employees directly involved in production should be included as part of direct expenses. Refer to the cost of free meals for management personnel as indirect expenses.

When calculating income tax, write off the costs of free food included in direct expenses as you sell the products in the cost of which they are taken into account (paragraph 2, clause 2, article 318 of the Tax Code of the Russian Federation).

The costs of free food, which are classified as indirect expenses, should be taken into account at the time of accrual (clause 2 of Article 318 of the Tax Code of the Russian Federation).

If an organization provides services, then at the time of accrual it is possible to reflect in tax accounting not only direct, but also indirect expenses (paragraph 3, paragraph 2, article 318 of the Tax Code of the Russian Federation).

IN trade organizations all labor costs are recognized as indirect (paragraph 3 of article 320 of the Tax Code of the Russian Federation). Therefore, take into account the costs of free food on the last day of the month to which they relate.

An example of calculating monetary compensation for food expenses. The organization applies common system taxation. Free meals for employees are provided for in the employment contract

OOO " Trading company Hermes provides its employees with monetary compensation for food expenses. The procedure for providing compensation is specified in the employment contract. For the first half of the year, the amount of daily compensation was approved by order of the head of the organization in the amount of 120 rubles.

There are 19 working days in February. The organization has 16 people on staff. During the month, two employees were on vacation, one was on a business trip (5 working days), and another was sick (7 working days). The rest of the employees worked for a full month.

The number of person-days for which compensation is calculated in February is:
(16 people - 4 people) * 19 days. + 1 person * (19 days - 5 days) + 1 person * (19 days - 7 days) = 254 people/day.

The total amount of compensation is:
120 rub. * 254 people/day = 30,480 rub.

At the end of the month, the Hermes accountant included the accrued amounts of compensation (taking into account the actual time worked) in the income of each employee.

Employees do not have rights to deductions for personal income tax. The contribution rate for insurance against accidents and occupational diseases is 0.2 percent. The organization charges contributions to compulsory pension (social, medical) insurance according to general rules.

The following entries were made in the organization's accounting:

Debit 44 Credit 70
- 30,480 rub. - monetary compensation for food expenses provided for by the collective agreement has been accrued;

Debit 70 Credit 68 subaccount “Personal Income Tax Payments”
- 3962 rub. (RUB 30,480 * 13%) - personal income tax withheld;

Debit 44 Credit 69 subaccount “Calculations for pension provision»
- 6705.60 rub. (RUB 30,480 * 22%) - pension contributions accrued;

Debit 44 Credit 69 subaccount “Calculations for social insurance»
- 883.92 rub. (RUB 30,480 * 2.9%) - compulsory social insurance contributions have been accrued;

Debit 44 Credit 69 subaccount “Calculations for health insurance”
- 1554.48 rub. (RUB 30,480 ? 5.1%) - contributions for compulsory health insurance have been accrued;

Debit 44 Credit 69 subaccount “Settlements with the Social Insurance Fund for contributions to insurance against accidents and occupational diseases”
- 60.96 rub. (RUB 30,480 * 0.2%) - premiums for insurance against accidents and occupational diseases have been accrued;

Debit 70 Credit 50
- 26,518 rub. (RUB 30,480 - RUB 3,962) - compensation for food expenses was paid.

When calculating the income tax, the Hermes accountant included in expenses the amount of compensation and the insurance premiums accrued on it of 39,684.96 rubles. (RUB 30,480 + RUB 6,705.60 + RUB 883.92 + RUB 1,554.48 + RUB 60.96).

Situation: is it necessary to charge VAT on the cost of free meals provided to employees at the initiative of the organization

Yes, it is necessary if free meals are provided to employees in a personalized form in kind.

VAT must be charged on the cost of free meals in kind if it is provided to employees on a personalized basis. Such a transaction is recognized as a gratuitous transfer of goods and is subject to VAT. The tax base is market price lunch without VAT. The amount of input VAT presented by sellers of the relevant goods is subject to deduction in the generally established manner.

Alexander Sorokin answers,

Deputy Head of the Operational Control Department of the Federal Tax Service of Russia

“Cash payment systems should be used only in cases where the seller provides the buyer, including its employees, with a deferment or installment plan for payment for its goods, work, and services. It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a repayment of such a loan, or itself receives and repays a loan, do not use the cash register. When exactly you need to punch a check, look at