5.3. Accounting for settlements with accountable persons (Level 2) Accountable persons are employees of an institution who have received cash amounts for reporting on upcoming administrative, business and travel expenses. Advances for reporting are issued only to persons working in

In accounting, to reflect settlements with employees of the organization on accountable amounts, a special account 71 “Settlements with accountable persons” is intended in accordance with the Chart of Accounts approved by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000. No. 94n. This account collects all information on settlements with employees on the amounts issued to them under the report for business, operating, hospitality and travel expenses.

Account 71 - active-passive. The debit of the account reflects the amounts of the reimbursed overspending and those newly issued under the report on the basis of expenditure cash warrants, the credit of the account shows the amounts used according to advance reports and deposited by cash receipt orders (unused).

Account 71 balance - debit, shows availability accounts receivable accountable persons, i.e. the amount of money that is accountable to the employees of the organization. If account 71 occurs credit balance, then it means accounts payable accountable persons, i.e. the amount of unreimbursed overspending.

The issuance of cash advances to accountable persons is reflected in the debit of account 71 “Settlements with accountable persons” and the credit of account 50 “Cashier”. Expenses paid from accountable amounts are debited from the credit of account 71 “Settlements with accountable persons” to the debit of accounts 10 “Materials”, 26 “General expenses”, 20 “Main production”, etc., depending on the nature of the expenses.

The balances of unused amounts returned to the cash desk are written off from accountable persons to the debit of account 50 "Cashier". Payment for goods from a card account is reflected in the debit of account 71 “Settlements with accountable persons” and the credit of account 55 “Special card account”.

Scheme of the main accounting entries on accounting for transactions with funds issued under the report is given in table 1.

Table 1 - Correspondence of accounts for accounting of settlements with accountable persons

The composition of hospitality expenses and the procedure for their recognition for tax purposes differs from the composition of hospitality expenses and the procedure for their recognition in accounting.

In accounting, hospitality expenses as business expenses form expenses for the ordinary activities of the enterprise (clause 5-8 PBU 10/99 "Expenses of the organization", approved by order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33).

In this case, hospitality expenses are current and are accounted for on accounts 26 “General business expenses” or 44 “Sales expenses” in correspondence with account 71 “Settlements with accountable persons.

In some cases, entertainment expenses may be charged to capital investments if they are associated with capital construction, modernization, reconstruction of fixed assets. In this case, they will be reflected in the debit of account 08 “Investments in fixed assets» and be included in the cost of fixed assets.

If inventories (products) are purchased for a representative event, then first they should be reflected on account 10 “Materials” or account 15 “Procurement or acquisition material assets» depending on the selected accounting policy.

In accounting, hospitality expenses are accepted in full and in reporting period in which originated, regardless of the time of actual payment. In tax accounting, hospitality expenses are related to other expenses associated with production and sales. These costs are included in indirect costs, which fully reduce income from production and sales of the current (reporting) period.

The procedure for recognizing hospitality expenses for tax purposes depends on how the organization recognizes income and expenses - on an accrual basis or on a cash basis.

With the accrual method, the date of recognition of hospitality expenses is the day of approval of the act on writing off hospitality expenses for the official reception of representatives. Under the cash method, income and expenses are taken into account for income tax purposes in the period in which they were actually paid.

Also, entertainment expenses may be included in other expenses if they are related to the sale of fixed assets, intangible assets or valuable papers. In this case, the amount of these expenses will be written off to the debit of account 91 “Other income and expenses”, subaccount 2 “Other expenses”.

Representation expenses for the purposes of taxation of profits are classified as normalized expenses. This means that when calculating income tax for the reporting period, the organization can take into account these expenses in an amount that does not exceed 4% of the company's labor costs for this period.

Since in tax accounting normalized expenses are not taken into account in full, in accounting costs are higher than in tax accounting. At the same time, expenses not taken into account in one reporting period may be recognized in another reporting period. The amount of excess entertainment expenses is a constant difference. The resulting constant difference can be accounted for as a separate subaccount to the cost accounting account, or reflected separately in analytical accounting registers.

Based constant difference the organization is required to form permanent tax liabilities. If a permanent difference occurs during the reporting year, then in subsequent periods the specified amount of expenses may meet the established limit. In this case, the accrued constant tax liability needs to be reduced or eliminated.

If the amount of representation expenses in accounting exceeds the limit established for tax purposes, the accountant must draw up accounting statement. In it, you need to calculate the amount of representation expenses, which can be taken into account when calculating income tax.

Usually, the cost of services paid by the organization when receiving representatives of other organizations includes value added tax. The amount of the "input" value added tax on hospitality expenses can be presented by the organization to tax deduction if the following conditions are met:

representation expenses are accepted for accounting;

there is an invoice for representation expenses, which indicates the amount of value added tax;

representation expenses are paid, and the amount of value added tax is allocated in payment document on a separate line;

hospitality expenses are related to activities that are subject to value added tax.

Value added tax on normalized expenses can only be reimbursed in the amount that corresponds to the amount of hospitality expenses that fit into the standard. That is, the part of the expenses that is taken into account when calculating income tax. Value added tax, which falls on excess expenses, can neither be presented for a tax deduction, nor taken into account as part of expenses when calculating income tax.

Since the amount of the "input" value added tax, which falls on excess costs, is included in the expenses in accounting, and is not taken into account for tax purposes, a permanent difference arises. Based on this difference, the accountant must form a permanent tax liability. Its amount is calculated by multiplying the amount of the permanent difference by the income tax rate.

In subsequent reporting periods, when calculating hospitality expenses on an accrual basis from the beginning of the year for tax purposes, the organization may meet the established standard. In this case, the entire amount of value added tax written off as expenses must be restored and presented for a tax deduction.

As far as alcoholic drinks are concerned, Tax law The Russian Federation does not specifically say that the cost of purchasing alcohol can be attributed to entertainment expenses. But at the same time, it does not prohibit doing this. Therefore, taxpayers can attribute the cost of purchasing alcohol to entertainment expenses. The main thing is to confirm them with documents and prove their economic feasibility. The number of alcoholic beverages purchased should contribute to the achievement of the purpose of the official event - to establish or maintain mutually beneficial cooperation.

The amount of alcohol consumed should be within reasonable drinking limits.

The organization can develop and approve the norms for the consumption of alcoholic beverages during business negotiations per person per day. And then consider the cost of alcohol as a separate cost item for a buffet or restaurant service for each official reception, depending on the number of participants in the official reception. Travel expenses of an employee are reflected in the amount of actually incurred and documented expenses on the credit of account 71 “Settlements with accountable persons” and on the debit of accounting accounts (depending on the nature and purpose of the trip). Travel expenses are recognized as costs associated with the management of production and form expenses for ordinary activities. Business trips, the purpose of which is to purchase equipment, intangible assets, materials, are also considered official, but their reflection in accounting has a number of features. The above travel expenses will be charged to the increase book value purchased equipment, intangible assets and materials. If a business trip is related to the purchase of materials, then the cost of this business trip will be charged to the cost of materials and included in the cost of production as materials are used for production purposes. For the purposes of calculating the tax base for income tax, an enterprise may include travel expenses incurred without any restrictions subject to their documentary confirmation and production orientation. Until January 1, 2016. the amount of daily allowance for the purpose of taxation of profits was limited by the standards that were established by Decree of the Government of the Russian Federation dated 08.02.2002 No. 93n “On the establishment of norms for the expenses of organizations for the payment of daily allowances or field allowances, within which, when determining the tax base for corporate income tax, such expenses are included to other costs associated with production and sale. In particular, for business trips on the territory of the Russian Federation, daily allowances in the amount not exceeding 100 rubles for each day of business trip could be included in expenses for the purpose of calculating income tax. From January 1, 2016 rationing of daily allowances has not been abolished. Organizations can reduce taxable income by the entire amount of per diem in the amount established by the internal local regulatory act (collective agreement, order, travel regulations, etc.).

From January 1, 2016 daily allowance standards have been established, which are applied for the purpose of calculating personal income tax:

for business trips in Russia - 700 rubles per day;

for foreign business trips- 2500 rubles per day. Accordingly, if per diems are paid to employees in larger size, then the excess amount should be subject to personal income tax.

In accounting, daily allowances are fully included in the expenses of the enterprise. In tax accounting, per diems are taken into account as part of other expenses only within the limits established in collective agreement or orders from the manager. If per diems are issued within the limits established by the order of the head, then their amount in tax accounting is included in other expenses. If per diems are issued in excess of the established norms, then the amount of the excess is not included in other expenses and it does not reduce taxable profit.

Travel expenses are taken into account for tax purposes in the amount of actual costs, confirmed primary documents. The organization can take into account in expenses that reduce taxable income, actually incurred travel expenses, confirmed by primary documents.

Recently, more and more widespread are e-tickets(tickets issued in paperless form). New form a ticket is of interest not only to the passenger, but also to each organization, since it is a document confirming the cost of travel to the place of a business trip and back. The purchase of such a ticket does not preclude the ability to include its cost in expenses that reduce tax base on income tax. In this case, supporting documents may be a printout of an electronic document on paper and a boarding pass.

Business travelers often bear the costs of paying for telephone conversations. If the seconded person can confirm the production orientation of the negotiations carried out, as well as document them, then the organization has the right to include the payment of these expenses in the tax base for calculating income tax.

Expenses for booking a dwelling are reimbursed to employees in the manner and in the amount determined by the collective agreement or local regulatory act. If the organization establishes a rule in the local act, according to which the fee for booking accommodation for a posted worker is reimbursed in full size, it has the right to consider these costs as part of income tax expenses.

The organization has the right to deduct the amount of value added tax on travel expenses, including travel expenses to and from the place of business trip. For travel expenses, value added tax is deductible in full on the basis of travel documents (tickets), in which the amount of tax is allocated as a separate line. In this case, an invoice is not required. In this case, the deduction is possible only if the employee returns from the business trip and submits an advance report with the form of the used ticket attached to it. If the amount of value added tax is not allocated in the ticket, then it is not determined by calculation and is not accepted for deduction. Wherein total cost the ticket is included in the costs when calculating income tax.

In a collective agreement or local normative act organizations should ensure that certain cases the posted worker is reimbursed for the cost of paying a taxi. The actual payment for taxi services must be confirmed by a cash register receipt and attached to the advance report.

When a business trip employee travels to the place of business trip and back to the place of permanent work in his own car, the employee can confirm his travel expenses with the help of receipts of the established form, indicating the purchase of gasoline at a gas station, payment for parking services.

Expenses for accommodation in a hotel during a business trip are accepted for profit tax purposes in the amount of actual costs based on receipts or invoices for hotel accommodation and checks of cash registers (when paying for the hotel in cash). If the hotel does not have cash register, then the employee must be given a form strict accountability. Until December 1, 2016 for hotels, this was a hotel invoice in the form No. 3-G, approved by order of the Ministry of Finance dated 13.12.1993. No. 121 "On approval of forms of documents of strict accountability". From December 1, 2016 it can be a form of any form containing all the necessary details. It fixes the payment for the entire period of residence. Per Additional services provided by the hotel, a receipt is issued in the form of No. 12-G., which is also a form of strict accountability. cash receipt is optional in this case.

If the value added tax is highlighted in a separate line in the strict reporting form, then this amount can be declared deductible without an invoice. If the hotel invoice brought by the employee does not meet the requirements for strict reporting forms, then an invoice is required to deduct value added tax. The invoice must be issued by the hotel in the name of the organization that sent the worker. If the invoice is issued in the name of the posted worker, then no deduction for such an invoice is presented.

The deduction of value added tax on the cost of renting a dwelling is possible only if we are talking on residence in the territory of the Russian Federation. For living expenses in the territory of foreign states (including in the territory of the member states of the Commonwealth of Independent States), the amount of value added tax is not deductible, even if it is highlighted in the documents as a separate line.

17. Accounting for settlements with accountable persons.

Accountable persons - employees of the enterprise who receive cash advances for the implementation of business expenses and for expenses on business trips. The procedure for conducting cash transactions determines the procedure for issuing money for a report. Issuance is made in the presence of a cash desk and without a cash desk, a check is issued from the cash desk of the bank.

Accountable amounts for household expenses are issued in the amount of a 2-day need for no more than 3 days. If outside the location of the enterprise - in the amount of a 10-day requirement up to 15 days. For business trips: for the cost of travel there and back, per diems and expenses for renting a dwelling.

If a travel worker is temporarily unable to work, he is compensated for the rental of living quarters, except for those cases when the worker was in a hospital, and daily allowances are paid for the entire time until he could continue the assignment and return, but not more than 2 months.

Temporary disability and inability to return must be documented. The period of the business trip does not include days of temporary disability. The employee is reimbursed for the services of pre-purchasing tickets, the use of a bed, the insurance fee, the costs of booking accommodation, the use of public transport (except taxis), if they are outside the destination only on the basis of documents.

The day of departure is the day of departure of the vehicle from the place of permanent work, and the day of arrival is the day the vehicle arrives at the place of work. When departing to a place before 24:00, the current day is used; after 0:00, the next day.

If the destination is outside the city limits, the time of arrival to the station is taken into account. The mode of work and rest is determined by the enterprise that sent him. Instead of days of rest not used during a business trip, other days are not provided. If an employee goes on a business trip on the order of the administration on a day off, then he is given another day of rest in accordance with the established procedure.

Received advances are allowed to be used by accountable persons only for the purposes for which they were issued. Within 30 days after returning from a business trip, accountable persons are required to submit an advance report on the amounts spent.

Settlements with accountable persons are recorded on the active-passive account 71 "Settlements with accountable persons". The issuance of cash is issued to the accountable person on the basis of a memo, which must indicate: the purpose of the expenditure, the timing and the amount required for this. The memo must be signed by the head of the enterprise, and only after that the accountant can issue a cash order for this amount, and the cashier can issue the accountable amount.

The accountable person must submit to the accounting department of the enterprise an advance report with supporting documents (sales receipts) on the fact of acquiring items for administrative and economic needs within the prescribed period. The accountable person returns the balance of the unused amount to the cash desk of the enterprise according to the cash receipt order.

The head of the enterprise can send an accountable person on a business trip (for example, on a trip for a certain period to another region or city to fulfill any instructions of the head).

When sending an accountable person on a business trip within the Russian Federation, a business trip certificate is issued in the accounting department of the enterprise, which must contain the following necessary details:

1) last name, first name, patronymic of the accountable person;

2) the destination of the business trip;

3) the name of the enterprise where the accountable person is sent;

4) the purpose of the business trip;

5) the term of the business trip.

The travel certificate must be signed by the head of the enterprise. The current legislation provides for the following guarantees and compensation payments for business trips:

1) preservation of the place of work (position) and average earnings for the seconded employee during the entire time of the business trip;

2) payment of per diems for the time spent on a business trip;

3) payment of travel expenses to the destination and back;

4) payment of expenses for renting a dwelling. In accounting, transactions with accountable persons are reflected in the following entries:

1) an advance payment for travel expenses has been issued:

Debit of account 71 “Settlements with accountable persons”, Credit of account 50 “Cashier”;

2) reflects the costs of renting a dwelling (excluding VAT):

Debit of account 44 “Expenses for sale”, Credit of account 71 “Settlements with accountable persons”;

3) the amount of VAT paid for renting a dwelling is taken into account:

Debit account 19 "Value added tax on acquired values",

Credit of account 71 "Settlements with accountable persons";

4) return of the unused amount to the cash desk from the accountable person:

Debit account 50 "Cashier",

Documents confirming the expenditure of accountable amounts are attached to the advance report, a completed travel certificate is attached to business trips, etc.

In the accounting department, advance reports are checked and the amounts subject to approval by the management of the enterprise are determined.

For the amounts issued under the report, an entry is made:

The following entries are made for the amounts spent, accepted and approved according to expense reports:

Debit of accounts 25 "General production expenses", 26 "General expenses", 10 "Materials",

Credit of account 71 "Settlements with accountable persons".

Unspent amounts are returned to the cash desk of the enterprise:

Debit of account 50 "Cashier", Credit of account 71 "Settlements with accountable persons".

For business trips abroad, the issuance of an advance payment in foreign currency is reflected in the accounting as follows:

Debit of account 71 “Settlements with accountable persons”, Credit of account 50 “Cashier”.

Accountable amounts not returned by employees on time are debited as follows: Debit 94 “Deficiencies and losses from damage to valuables”, Credit 71 “Settlements with accountable persons”.

If these amounts can be deducted from the salary, then an entry is made:

Debit 70 “Settlements with personnel for wages”, Credit 94 “Shortages and losses from damage to valuables”.

If they cannot be held:

Debit 73 "Settlements with personnel for other operations",

Loan 94 "Shortages and losses from damage to valuables."

Analytical accounting is maintained for each advance issue. Issuance of new advances can be only with a full report on the previous advance. Transferring the advance to another person is not allowed.