Accounting for ready meals in the dining room. Canteen of the enterprise. We organize accounting

OP-18. To calculate the amount of markup related to sold goods (sold overlay), a special calculation method is used. It looks like this:

1. The opening balance and credit turnover in account 42 “Trade margin” (amount A) are summed up.
2. The final balances on accounts 41-1 “Goods in warehouses” and 20-1 “Main production of the canteen” are summed up, the credit turnover on account 20-1 (amount B).
3. The average percentage of trade margin is determined by the formula: A: B x 100.
4. The realized overlay is determined: the cost of goods sold is multiplied by the average percentage of the trade margin.

It should be especially noted that in the canteens, in addition to their own production, various products are sold without processing.

Accounting in the canteen: postings, features, documentation, taxation

SNiPs identify the following main groups of premises:

• warehouse group for short-term storage of raw materials and products in refrigerated chambers and non-refrigerated storerooms with appropriate storage modes;
• production group for processing products, raw materials (semi-finished products) and production of finished products; the production group includes main (procurement and pre-cooking) shops, specialized (confectionery, culinary, etc.) and auxiliary (washing, bread slicing);
• a trading group for the sale of finished products and the organization of their consumption (trading floors with distribution and buffets, culinary stores, a lobby with a wardrobe and bathrooms, etc.);

Administrative and welfare group for creating normal working and rest conditions for enterprise employees (director’s office, accounting, staff wardrobe with showers and bathrooms, etc.).

Basic rules for accounting in public catering (nuances)

Attention

How to organize accounting in a canteen The first thing you need to do is choose a suitable accounting program. The table shows the pros and cons of the most common applications: Advantages Disadvantages 1C: Accounting Supports all types of tax and accounting; Universal – can be repurposed for any organization; Developed taking into account the changing legislation of the Russian Federation; High performance indicators There are often cases when the application needs to be modified to meet the organization’s needs; Difficulties in transferring data from another similar program; Serious user training is required to work with it ComTech Full of functionality; Ready-made templates consistent with Russian legislation; Easy to use; User-friendly interface; Can be used by accountants, managers, and storekeepers. Requires mandatory installation of Windows, i.e.

Accounting in the canteen

Info

Name of the organization JOINT STOCK COMPANY "STOLOVAYA No. 1" INN 6829033577 Code of the type of economic activity according to the OKVED classifier 55.51 Code according to OKPO 24596701 Form of ownership (according to OKFS) 13 - Property of the subjects of the Russian Federation Organizational and legal form (according to OKOPF) 12267 - Non-public joint-stock companies Report type 2 — Full Unit of measurement 384 — Thousand rubles Reporting composition

• Balance sheet
• Income statement
• Statement of changes in equity
• Cash flow statement

Reporting for other years For the convenience of reading the reporting, zero lines are hidden Print Download the dossier on JSC "STOLOVAYA No. 1" Balance sheet Name of indicator Line code As of December 31, 2015 As of December 31, 2014 Asset I. Non-current assets Fixed assets 1150 25 40 Total for the section I 1100 25 40 II.

Enterprise canteen. organize accounting

• expenses for running a cash register (expenses for cash roll stamps, cash receipts, cash register tapes, the cost of ink ribbon and ink for the printing mechanism of cash register machines, for the collection of cash proceeds, fees to third parties for maintenance, technical supervision and maintenance of the cash register — cash registers, etc.);
• expenses for examination and laboratory analysis of goods, products and food;
• the cost of paper napkins, paper tablecloths, disposable utensils.

Formation of the cost of canteen products and its implementation To form the cost of canteen products (directly the cost of dishes), a separate sub-account is opened at the enterprise, for example 20-1 “Main production of the canteen”.

Enterprise canteen. We organize accounting

Act on the sale and release of kitchen products" f. OP-10 is used in restaurants, cafes and other public catering organizations, where a form of settlements with consumers is used, which allows obtaining data on the sale of kitchen products by name, quantity and cost. “Act on the sale of finished kitchen products for cash” f. OP-12 is used in organizations for quantitative and cost accounting of sales of finished kitchen products for each item.
For the most complete control, at the end of each working day, the production manager must draw up a “Record of movement of products and containers in the kitchen (product report)” according to f. OP-14 in value terms. The balance at the beginning of the day is transferred to this statement from the previous statement or from the inventory list, if the statement is compiled after the inventory.

October 12, 2016canteen: cost accounting from raw materials to finished dishes

It also has its own classification and can consist of the following groups:

• raised funds (credits and borrowings);
• company's own capital;
• authorized capital;
• external obligations (debts to suppliers, taxes, etc.)

The passive has three main structural sections:

• All funds belonging to the founders of the company or the company itself are organized in the column “Capital and reserve funds”.
• The entire amount of debts that do not need to be paid in the near future, which will be paid within a period exceeding a year, form the section of “long-term liabilities”.
• Wages, debts to suppliers for goods, as well as accounts payable that must be paid in the near future form the “short-term liabilities” section.

Achieving equality between Assets and Liabilities is the main goal of drawing up a balance sheet.

Report on work in the canteen

The incoming part of the statement is filled out according to the incoming documents, indicating their numbers (in particular, invoices for the release of goods according to form OP-4). The expense part of the statement records the final data of acts of sale (sale) of finished products for cash, as well as data on releases by bank transfer (to buffets, branches, etc.), invoices for the return of products and containers to the pantry.

The balance according to accounting data at the end of the day is determined by subtracting the amount “Total in expenses” from the receipt of the balance. The following forms must also be completed:

• “Act on damage, scrap and loss of dishes and utensils” according to f.
• “Control calculation of spices and salt” according to f. OP-13;
• “Act on the transfer of goods and containers upon change of the financially responsible person” according to f.

Preparing a balance sheet - an example for dummies

In addition, the costs of the canteen can be accounted for in a separate account 29 “Service production and facilities”, which will also allow the enterprise to separate costs arising directly from the main activity from the costs of the canteen. The debit of account 29 reflects direct expenses associated with the production of products, performance of work and provision of services, as well as expenses of auxiliary production. Direct expenses are written off to account 29 from the credit of accounts for inventory accounting, settlements with employees for wages, etc. Expenses of auxiliary production are written off to account 29 from the credit of account 23 “Auxiliary production”.
In the accounting policy, the organization must determine in which account these costs will be taken into account. If employees of an organization eat for free in the canteen, then it is advisable to keep records on account 29.

• It is more expedient to carry out an inventory when there is a minimum of products left in the warehouse;
• you shouldn’t start it during the establishment’s “rush hours”;
• it is necessary to discuss in advance in what measures of weight and volume the goods will be considered;
• It is mandatory to have approved technological maps at the time of the event;
• it is more than advisable to prepare blank inventory forms in advance;
• the accounting database must be in perfect order;
• the presence of all employees is mandatory for their own good - colleagues can attribute shortfalls to absentees;
• You can invite a third-party specialist to carry out an inventory;
• When recording counts, in order to avoid errors, it is advisable to describe the property in as much detail as possible.

Accounting in the canteen: current issues Question No. 1: I am an individual entrepreneur, the owner of a small canteen near a student dormitory.

"Public catering enterprises: accounting and taxation", 2006, N 9

Many industrial enterprises maintain one or more canteens that serve work collectives and third parties. For some organizations, this is almost a vital necessity, since employees have no other opportunity to eat during the working day. By creating favorable working conditions, the employer provides meals to employees and stipulates this in collective and labor agreements. At the same time, accounting and tax accounting of canteen activities at an enterprise are somewhat different from accounting in specialized public catering organizations.

Canteens listed on the balance sheet of an enterprise may be subject to a general taxation regime or a special one - in the form of UTII. In the first case, the tax base for the activities of the canteen is formed separately from the tax base for other income (Article 275.1 of the Tax Code of the Russian Federation), or expenses are taken into account as part of other expenses (Article 264 of the Tax Code of the Russian Federation).

In 2006, the main part of Law No. 58-FZ came into force<1>, which amended Ch. 25 Tax Code of the Russian Federation. Some of them relate to the activities of canteens serving work collectives.

<1>Federal Law of 06.06.2005 N 58-FZ "On amendments to part two of the Tax Code of the Russian Federation and some other legislative acts of the Russian Federation on taxes and fees."

According to what criteria are the taxation regime and the procedure for tax accounting of canteen activities determined? What controversial and ambiguous issues in tax legislation have been discovered by law enforcement practice? How are the business operations of the canteen reflected in accounting? The answers to these and other questions are presented in this article.

Determining the taxation regime: accounting features for “imputation”

One of the most serious problems that must be solved when organizing accounting for the activities of a canteen at an enterprise is the informed choice of taxation regime. As audits show, in some enterprises canteens are subject to the general taxation regime, despite the fact that formally their activities meet the criteria for UTII payers<2>, because the moment of transition to paying UTII was missed, and making changes to tax reporting (recalculations for several taxes) for several years in a row is a very labor-intensive matter. Let us remind you that according to paragraph 1 of Art. 346.26 of the Tax Code of the Russian Federation, the taxpayer is deprived of the right to choose a taxation regime due to the imperative of introducing the payment of UTII.

Despite this, positive arbitration practice has emerged for canteens serving exclusively employees of the organization. Thus, in accordance with Resolutions of the Federal Antimonopoly Service NWO dated 02.14.2006 N A56-8502/2005, FAS ZZO dated 03.13.2006 N F04-4704/2005(20529-A27-37) the activities of such canteens are not aimed at making a profit. Its goal is to create comfortable conditions for employees to carry out work activities, therefore this activity is not entrepreneurial (clause 1, article 2 of the Civil Code of the Russian Federation) and is not subject to transfer to payment of UTII (clause 2, article 346.26, clause 1, article 346.28 of the Tax Code) RF). In turn, the Ministry of Finance insists on taxation of UTII, arguing that the application of the taxation system in the form of a single tax on imputed income in relation to the provision of public catering services does not depend on the amount of income derived from the implementation of this type of activity (Letters from 03/17/2006 N 03-11-04/3/141, dated 03/02/2006 N 03-11-04/3/101).

There are also other ways to minimize risks for “forgetful” taxpayers, for example, “artificial” expansion of the service hall at the expense of neighboring premises.

According to paragraph 10 of Art. 274 of the Tax Code of the Russian Federation, taxpayers who apply the tax regime in the form of UTII in accordance with the Tax Code of the Russian Federation do not take into account income and expenses related to this regime when calculating the tax base for income tax. At the same time, the expenses of these organizations, if it is impossible to separate them, are determined in proportion to the share of the organization’s income from activities related to taxable UTII in the total income of the organization for all types of activities.

Based on the above, when separately accounting for income and expenses, it is necessary to distribute in proportion to revenue only those expenses that cannot be distributed in proportion to the physical indicator<3>. Such expenses, in particular, may include the cost of salaries of administrative and management personnel with all deductions from it, and depreciation of the plant management building. Expenses distributed in proportion to the physical indicator - electricity costs (if a meter is installed in the dining room), depreciation of the premises or rent (proportional to the occupied area). It is advisable to prescribe an algorithm for the distribution of expenses in the accounting policy of the organization.

<3>There was a case when the cost of heating a dormitory that occupied an area of ​​more than 1000 square meters. m, were distributed in proportion to revenue and reached 100 rubles. per month (in winter), since the share of revenue from the provision of its services was negligible.

Another feature of tax accounting for the activities of a canteen, subject to UTII, is the need to maintain separate accounting for VAT and restore the “input” VAT on property (work, services) acquired and (or) used to carry out this activity (Article 170 of the Tax Code of the Russian Federation)<4>.

How to qualify the activities of a canteen?

For tax purposes, it is necessary to determine the criteria according to which public catering facilities can be classified as service industries and farms on the basis of regulations.

Unfortunately, not everything is clear in tax accounting, since legislators did not consider it necessary to directly include units providing public catering services in the list of facilities of service industries and farms. In Art. 275.1 of the Tax Code of the Russian Federation, which establishes the specifics of determining the tax base by taxpayers carrying out activities related to the use of facilities of service industries and farms, the list of these facilities is left open.

The author of the article believes: since the list of objects of service industries and farms given in paragraph. 2 tbsp. 275.1 of the Tax Code of the Russian Federation is open, public catering facilities are subject to Art. 275.1 Tax Code of the Russian Federation. Moreover, since 01/01/2006, canteens have been indirectly named as part of service industries and farms due to amendments made by the legislator to paragraphs. 48 clause 1 art. 264 of the Tax Code of the Russian Federation (see section “Canteen expenses - other expenses”).

The criterion for providing services to both its employees and third parties is controversial (paragraph 2 of Article 275.1 of the Tax Code of the Russian Federation). This phrase cannot be called anything other than “legislative marriage”. Couldn't it have been formulated differently? For example, “if the following conditions are simultaneously met...” or “if at least one of the following conditions is met...”. As a result, accountants have become more stressed, and the burden on the judicial system has unreasonably increased.

Thus, according to Letter of the Ministry of Finance of Russia dated 04/06/2006 N 03-03-04/1/318, a canteen that sells services only to its employees is subject to Art. 275.1 Tax Code of the Russian Federation. However, the FAS Moscow Region, in Resolution No. KA-A40/10143-05 dated October 24, 2005, sided with the taxpayer. According to the author, this is precisely the case when contradictions and ambiguities in legislative acts are irremovable and, according to paragraph 7 of Art. 3 of the Tax Code of the Russian Federation should be interpreted in favor of the taxpayer. Consequently, the provisions of paragraphs. 48 clause 1 art. 264 of the Tax Code of the Russian Federation in their systemic relationship with the last phrase of paragraph. 2 tbsp. 275.1 of the Tax Code of the Russian Federation applies to public catering facilities serving employees of the enterprise on whose balance sheet these facilities are located. At the same time, the remaining expenses (not mentioned in paragraph 48, paragraph 1, Article 264 of the Tax Code of the Russian Federation) are subject to accounting for the corresponding items as part of the expenses of the current reporting (tax) period, provided that the meals are organized on a reimbursable basis.

There is a point of view according to which the public catering division does not belong to service industries and farms if the charter of the enterprise specifies this type of activity as one of the purposes of its creation, that is, the enterprise is equated to a specialized organization for the provision of services in the field of public catering. Therefore, the costs of maintaining a canteen are costs associated with production and sales (Resolution of the Federal Antimonopoly Service UO dated February 21, 2005 N F09-409/05AK).

However, this approach seems controversial, as does the motivation of the judges. The said Resolution lacks a logical chain of reasoning and specific references to the norms of the Code; the listed articles of the Tax Code of the Russian Federation are not supported by conclusions.

The Ministry of Finance in Letter dated January 19, 2006 N 03-03-04/4/13 indicated that if the objects are directly indicated in Art. 275.1 of the Code as objects of service industries and farms, then, regardless of other circumstances (in particular, indications in the charter of the organization of any type of activity related to the use of objects of service industries and farms as one of the main types of activity), taxation of income from activities associated with their use must be carried out taking into account the requirements of Art. 275.1 of the Code. But, as we have already noted, public catering facilities are not directly indicated in Art. 275.1 Tax Code of the Russian Federation. Despite this, it is unlikely that the tax authorities will accommodate the organization halfway. Consequently, by indicating in its charter the activity of providing public catering services as one of the main types of activity, the enterprise will not be able to avoid tax disputes in the event of accepting losses on the canteen without taking into account the provisions of Art. 275.1 Tax Code of the Russian Federation.

Canteen expenses - included in other expenses

According to paragraphs. 48 clause 1 art. 264 of the Tax Code of the Russian Federation, expenses associated with the maintenance of premises of public catering facilities serving labor collectives (including the amount of accrued depreciation, expenses for repairs of premises, expenses for lighting, heating, water supply, electricity, as well as fuel for cooking), if such expenses are not taken into account in accordance with Art. 275.1 of this Code are included in other expenses associated with production and sales.

Law No. 58-FZ supplemented paragraphs. 48 clause 1 art. 264 of the Tax Code of the Russian Federation with the words: “...if such expenses are not taken into account in accordance with Article 275.1 of this Code.” Thus, legislators deprived taxpayers who are willing to take risks of the opportunity to take into account as other expenses the costs associated with maintaining the premises of a canteen, the activities of which fall under the criteria of Art. 275.1 of the Tax Code of the Russian Federation, and other expenses - in the manner established by Art. 275.1 Tax Code of the Russian Federation. In addition, they indirectly included canteens in the facilities of service industries and farms.

As we have already noted, as part of the total expenses, the costs of maintaining a unit providing catering services can only be taken into account by organizations whose canteens serve exclusively its employees. A similar opinion was expressed by the Department of Tax Administration for Moscow in Letters dated 06/07/2004 N 11-14/37441, dated 05/07/2003 N 26-12/24968. Other enterprises must take into account these expenses in the manner prescribed by Art. 275.1 of the Tax Code of the Russian Federation, if the activities of the canteen are not subject to transfer to the payment of UTII. At the same time, according to paragraph 1 of Art. 252, paragraphs 13, 25, 49 art. 270 of the Tax Code of the Russian Federation, accounting for income tax of canteen expenses not mentioned in paragraphs. 48 clause 1 art. 264 of the Tax Code of the Russian Federation, must be carried out in accordance with Art. 252 of the Tax Code of the Russian Federation.

According to paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, any documented expenses are recognized as expenses if they are incurred to carry out activities aimed at generating income. Note - income, not profit. For example, if the organization provides catering services at a price equal to variable costs<5>, and fixed costs will form a loss, then these costs will be economically justified based on the letter of the law (Article 252 of the Tax Code of the Russian Federation). In this case, the canteen will receive income - revenue, even if it is below the full cost.

<5>The concept of "variable costs" is used in the "direct costing" accounting system. The size of these costs changes in direct proportion to changes in production volume (products, electricity, wages of piece workers, etc.).

If we consider this situation based on the meaning of Art. 252 of the Tax Code of the Russian Federation (costs must be aimed at making a profit), then, despite the fact that the sale of food at discounted prices may lead to a loss in the canteen, part of the costs of organizing meals at discounted prices can be recognized as labor costs, provided that it provided for by collective and (or) labor agreements (clause 25 of article 255, clause 25 of article 270 of the Tax Code of the Russian Federation). This is due to the fact that the provision of catering services at preferential prices helps to create favorable working conditions and, as a result, increases productivity, and also reduces employee expenses for food and the nominal cost of labor.

Based on the above, we recommend enshrining the employer’s obligation to provide catering services to employees in collective and (or) employment agreements. If necessary, it also establishes the employer’s obligation to provide food at preferential prices. In this case, the enterprise will be able to include in labor costs the cost of preferential (free) meals (Clause 25, Article 255 of the Tax Code of the Russian Federation).

Canteen as an object of service industries and farms

According to para. 1 tbsp. 275.1 of the Tax Code of the Russian Federation, organizations that include divisions carrying out activities related to the use of facilities of service industries and farms, determine the tax base for these activities separately from the tax base for other types of activities. Such taxpayers, according to the author, include enterprises whose canteens provide services not only to their employees, but also to third parties.

In accordance with paragraph 1 of Art. 272 of the Tax Code of the Russian Federation, taxpayer expenses that cannot be directly attributed to expenses for a specific type of activity are distributed in proportion to the share of the corresponding income in the total volume of all income of the taxpayer. Based on this, a taxpayer who is under the general taxation regime is obliged to organize separate tax accounting of income and expenses for the activities of the canteen - it is similar to the procedure applied for activities subject to UTII. At the same time, as the Ministry of Finance indicated in Letter dated 04.04.2006 N 03-03-04/1/318, by organizing separate accounting of the tax base for the division carrying out activities related to the use of facilities of service industries and farms, and for other types of activities, the taxpayer takes into account in aggregate the expenses of the unit arising in connection with the provision of services to both employees of the organization and third parties<6>.

<6>However, even in this case, according to the author, the organization can still take into account the costs of providing subsidized meals as part of labor costs, reducing the amount of loss from the activities of the canteen, if it ensures separate accounting of the costs of its provision.

Separate tax accounting for the activities of a canteen is associated with a special procedure for accounting for losses received. Based on Art. 275.1 of the Tax Code of the Russian Federation, if the result of the canteen’s activities is a loss, it is recognized for tax purposes if the enterprise complies with the following conditions:

• the cost of goods and services sold in the canteen corresponds to the cost of similar services provided by specialized organizations carrying out similar activities;
• the costs of its maintenance do not exceed the usual costs of servicing similar facilities carried out by specialized organizations for which this activity is the main activity;
• the conditions for the provision of canteen services do not differ significantly from the conditions for the provision of services by specialized organizations for which this activity is the main activity.

If at least one of the specified conditions is not met, then the taxpayer has the right to transfer the loss received by the taxpayer while carrying out activities related to the use of facilities of service industries and farms for a period not exceeding ten years, and to use only the profit received during the implementation of specified types of activities (Article 275.1 of the Tax Code of the Russian Federation).

Obviously, the criteria for accepting a loss as income tax expense are strict. It will be difficult for an organization to prove the right to account for a loss due to the underdevelopment of market relations in the Russian Federation and the lack of information about prices, costs and sales conditions in the relevant market. However, some of this information may constitute a trade secret.

Note that Law No. 58-FZ supplemented Art. 275.1 of the Tax Code of the Russian Federation, parts 8 and 9: if the taxpayer’s division received a loss while carrying out activities related to the use of the objects specified in this article, and in the territory of the municipal formation at the taxpayer’s location there are no specialized organizations carrying out similar activities related to the use of such objects, for tax purposes, actual expenses incurred for the maintenance of these objects are accepted within the limits of standards approved by the executive authorities of the constituent entities of the Russian Federation at the location of the taxpayer.

In the federal cities of Moscow and St. Petersburg, standards are approved by the executive authorities of these constituent entities of the Russian Federation.

It turns out that legislators have once again left the resolution of controversial issues to law enforcement practice, since the concept of “location of the taxpayer” is absent in tax legislation. Payers of income tax are Russian organizations (Article 246 of the Tax Code of the Russian Federation). Russian organizations are legal entities formed in accordance with the legislation of the Russian Federation (clause 2 of article 11 of the Tax Code of the Russian Federation). The location of a legal entity is determined by the place of its state registration (clause 2 of article 54 of the Civil Code of the Russian Federation). It can be assumed that in order to determine the standard expenses of a separate division located, say, in Chukotka, it is necessary to check whether there are specialized organizations in Sochi (at the place of state registration of the legal entity), and if they are absent, use the regulatory act issued in Sochi. Such an interpretation of the legislation contradicts common economic sense, since both the monetary value and the share of various types of expenses for the same enterprises operating in different natural and economic conditions will be different. According to the author, applying this innovation before the release of official clarifications from the Ministry of Finance is risky.

If an enterprise has the status of a city-forming enterprise, then it can recognize in tax accounting the costs of maintaining a canteen within the limits of standards for the maintenance of similar farms, production and services approved by local governments at the location of the taxpayer<7>. According to the Ministry of Finance (the author shares this opinion), set out in Letter dated 07/09/2004 N 03-03-05/3/57, city-forming organizations include the legal entities specified in paragraph 1 of Art. 169 of Law No. 127-FZ<8>, namely: legal entities whose number of employees is at least twenty-five percent of the working population of the corresponding locality.

<7>The term “location of the taxpayer” is also used here.
<8>Federal Law of October 26, 2002 N 127-FZ “On Insolvency (Bankruptcy)”.

However, according to paragraph 2 of Art. 169 of Law No. 127-FZ, the provisions provided for in the paragraph “Bankruptcy of city-forming organizations” also apply to other organizations whose number of employees exceeds five thousand people. The Ministry of Finance, in turn, indicated that these organizations cannot be recognized as city-forming organizations for the purposes of applying the provisions of Art. 275.1 of the Tax Code of the Russian Federation (Letter N 03-03-05/3/57).

Thus, in most cases, losses from the activities of a canteen cannot be taken into account by an enterprise for profit tax purposes (for core activities) without tax risks.

If an enterprise has made a profit from activities related to the use of service production facilities and farms, then it can reduce the tax base by the amount of canteen losses incurred during the 10 years preceding the reporting (tax) period. At the same time, the limitation on the amount of loss recognized as an expense, established for the main activity, does not apply to losses for the canteen. This is due to the fact that, according to para. 2 p. 2 art. 283 of the Tax Code of the Russian Federation, this limitation is applied when calculating the tax base calculated in accordance with Art. 274 Tax Code of the Russian Federation. In addition, based on Art. 275.1 of the Tax Code of the Russian Federation, profit from the canteen can be reduced by the amount of loss received not only from the canteen, but also from the activities of other service industries and farms, for example, a dormitory (similarly, the amount of profit from the dormitory can be reduced by the amount of losses from the canteen).

Example 1. LLC "Basalt" determines the tax base for the activities of the canteen in the manner established by Art. 275.1 Tax Code of the Russian Federation. The canteen received a loss of 100,000 rubles in 2004, and 50,000 rubles in 2005. In 2006, a profit of 130,000 rubles was received. The conditions for recognizing a loss as an expense for core activities are not met.

In 2006, Basalt LLC, for profit tax purposes, must take into account a previously received loss in the amount of 130,000 rubles.

Please note: according to paragraphs. 2 p. 1 art. 146 of the Tax Code of the Russian Federation, when transferring goods (performing work, providing services) for the activities of a canteen, an object of VAT taxation arises. This position was indirectly expressed in clause 3.1 of the Methodological Recommendations on VAT<9>. However, in the opinion of the Federal Antimonopoly Service FAS, set out in Resolution No. F03-A51/05-2/3137 dated October 19, 2005, when transferring goods (performing work, providing services) to divisions of service industries and farms, the object of VAT taxation does not arise, since the costs of these units meet the criteria established by Art. 252 of the Tax Code of the Russian Federation, and are accepted for deduction for income tax as part of a separate tax base.

<9>Methodological recommendations for the application of Chapter 21 “Value Added Tax” of the Tax Code of the Russian Federation, approved by Order of the Ministry of Taxes of Russia dated December 20, 2000 N BG-3-03/447 (by Order of the Federal Tax Service of Russia dated December 12, 2005 SAE-3-03/665@ were recognized as lost force).

Canteen accounting

For accounting purposes, the activities of the canteen at the enterprise are classified as the activities of service industries and farms. Accumulation of costs for the specified activities is carried out on account 29 “Service production and facilities” (Instructions for using the Chart of Accounts<10>). At the same time, even if the canteen is transferred to pay UTII, the organization must keep accounting records of its activities (Article 4 of the Law on Accounting<11>).

<10>Instructions for the application of the Chart of Accounts for accounting financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n.
<11>Federal Law of November 21, 1996 N 129-FZ “On Accounting”.

Analytical accounting for account 29 is carried out for the dining room and for individual cost items. The debit of account 29 reflects direct expenses associated with the provision of public catering services, as well as expenses of auxiliary production. Direct expenses are written off to account 29 from the credit of accounts for accounting for inventory, settlements with employees for wages, etc., and expenses of auxiliary production - to account 29 from the credit of account 23. Also, general business expenses can be distributed to the debit of account 29 in accordance with accepted in organization's accounting policies.

The credit of account 29 reflects the amounts of the actual cost of public catering services provided. These amounts are debited from account 29:

• accounts of material assets and finished products produced by service industries and farms;
• cost accounts of departments - consumers of work and services performed by service industries and farms;
• account 90 “Sales” (when selling work and services performed by service industries and farms to third-party organizations and individuals), etc.

When selling public catering services, the actual cost of services is subject to write-off to the debit of account 90.

According to the author, if an organization provides employees with free (preferential) meals in accordance with collective and (or) employment agreements or the law, then the costs of its provision must be taken into account as part of expenses for ordinary activities and reflected in accounting accounts in accordance with the procedure for accounting for costs department in which employees work. If such an obligation is not recorded in the title documents, then these costs are taken into account as part of non-operating expenses (clause 12 of PBU 10/99<12>) and are reflected in the debit of account 91.

<12>Accounting Regulations “Organization Expenses” PBU 10/99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 33n.

When providing employees with free food, the organization does not sell it, has no right to receive revenue and cannot reflect the sale of goods and services in the canteen (paragraph 1, paragraph 5, paragraphs “a”, “b”, paragraph 12 of PBU 9/ 99<13>). In this case, the organization’s expenses for providing free meals to employees are subject to reflection in the debit of the account for accounting for the corresponding expenses at the actual cost of food. According to para. 2 p. 1 art. 146 of the Tax Code of the Russian Federation, the organization has the obligation to charge VAT on the cost of the supplied food if the need for it does not arise by virtue of the law (for example, free distribution of milk in accordance with Article 222 of the Labor Code of the Russian Federation). At the same time, the tax base includes the cost of food with the usual markup established by the canteen for these dishes (clause 1 of Article 154 of the Tax Code of the Russian Federation).

<13>Accounting Regulations “Income of the Organization” PBU 9/99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 32n.

If a canteen provides food exclusively free of charge and does not have a price list, then its cost is determined on the basis of market prices in the manner established by Art. 40 Tax Code of the Russian Federation. According to the author, the amount of VAT should be included in those expenses that are included in the cost of food, since it is not presented to the employee or organization, but is paid by the organization and increases the cost of providing food. For the same reason, VAT is not subject to clause 1 of Art. 170 of the Tax Code of the Russian Federation and is subject to accounting as part of labor costs for income tax as an expense for the provision of food in accordance with collective and (or) employment agreements.

If an organization provides food on the basis of regulatory legal acts of the Russian Federation, then this operation is not a gratuitous transfer (subject to VAT taxation), but is considered as expenses of the organization incurred to carry out its main activities<14>. Therefore, there is no need to charge VAT on this transaction. In this case, the enterprise has the right to claim VAT charged by the supplier for deduction.

<14>The same point of view is expressed in the Resolution of the Federal Antimonopoly Service of the Eastern Military District dated January 20, 2006 N A11-4741/2005-K2-27/196.

Example 2. The following business operations were carried out in the canteen of Basalt LLC in June 2006:

• free food was provided to workers of primary production - 200 lunches;
• milk was given to workers of the main production in accordance with Art. 222 of the Labor Code of the Russian Federation in the amount of 1000 rubles;
• Meals were provided to employees at full cost - 500 lunches.

The total cost (price) of one lunch is 35.4 rubles. (including VAT - 5.4 rubles). The cost of one lunch is 20 rubles.

The obligation to provide free meals to employees is enshrined in the collective agreement.

The following entries will be reflected in the accounting records of Basalt LLC.

To complete the example, it should be noted that personal income tax must be withheld from the cost of free meals posted through account 70 (73) (Article 211 of the Tax Code of the Russian Federation)<15>. This cost should also be included in the tax base under the Unified Social Tax (clause 1 and clause 4 of Article 237 of the Tax Code of the Russian Federation), since the costs of providing food will be taken into account when calculating income tax. The cost of milk issued is not subject to personal income tax and unified social tax (clause 3 of article 217, clause 2 of clause 1 of article 238 of the Tax Code of the Russian Federation).

<15>If it is possible to account for income received by one employee.

Returning to the procedure for organizing separate accounting for the activities of a canteen transferred to the payment of UTII or meeting the criteria established by Art. 275.1 of the Tax Code of the Russian Federation, we will consider an approximate procedure for the distribution of expenses. Separate accounting of income, as a rule, does not cause difficulties for accountants<16>.

<16>It is organized by introducing an additional level of “analytics” on account 90.

Example 3. Granit LLC has a canteen on its balance sheet, the activities of which have been transferred to the payment of UTII. In August 2006, the company received income:

• from core activities in the amount of RUB 1,000,000;
• from the activities of the canteen - 100,000 rubles.

It also incurred the following expenses:

• for depreciation of the building in which the dining room is located - 5,000 rubles. (the total area of ​​the building is 2000 sq. m, the dining room occupies 200 sq. m including the kitchen);
• for electricity in the dining room according to the meter readings - 11,800 rubles. (including VAT - 1800 rub.);
• for heating the building in which the dining room is located - 5900 rubles. (including VAT - 900 rubles) (the dining room does not have a separate heat meter);
• general household - 41,500 rubles. (including VAT - 1500 rubles).

The total income of the enterprise in August amounted to 1,100,000 rubles. (1,000,000 + 100,000). The share of canteen income in the total income of the organization is 9.09% (100,000 rubles / 1,100,000 rubles x 100).

The following entries will be made in the accounting of Granit LLC regarding the accounting of expenses for the canteen.

If the canteen of an enterprise is transferred to the payment of UTII, then its income and expenses in accounting are not subject to PBU 18/02<17>(Letter of the Ministry of Finance of Russia dated July 14, 2003 N 16-00-14/220).

If the activities of the canteen meet the criteria established by Art. 275.1 of the Tax Code of the Russian Federation, then a loss not accepted in tax accounting is a deductible temporary difference and will lead to the formation of a deferred tax asset (clauses 11, 14 of PBU 18/02).

<17>Accounting Regulations “Accounting for Income Tax Calculations” PBU 18/02, approved by Order of the Ministry of Finance of Russia dated October 19, 2002 N 114n.

Example 4. In August 2006, the canteen of Magirus LLC received income in the amount of 118,000 rubles. (including VAT - 18,000 rubles), expenses amounted to 120,000 rubles. The canteen is subject to the general taxation regime and meets the criteria established by Art. 275.1 Tax Code of the Russian Federation.

In the accounting of Magirus LLC, in terms of accounting for income and expenses for the canteen, the following entries will be made.

In conclusion, we note that the deferred tax asset from the loss on the dining room must be written off from account 09:

• when directing the profit of subsequent tax periods to repay it for activities related to the use of facilities of service industries and farms: Debit 68 Credit 09 (paragraph 2 of clause 17 of PBU 18/02);
• 10 years after the loss on the canteen: Debit 99 Credit 68 and Debit 68 Credit 09 (paragraph 6, paragraph 4, paragraph 2, paragraph 17 PBU 18/02);
• in case of termination of activities associated with the use of facilities of service industries and farms, and the absence of the possibility of its resumption in the future: Debit 99 Credit 09 (paragraph 4 of clause 17 of PBU 18/02).

D.Yu.Morozov

Journal expert

"Catering establishments:

accounting and taxation"

In the canteen, in terms of costs (cost formation) for catering services? The article proposes different options for constructing accounting by analogy with the accounting typical for manufacturing enterprises.

In this article, we will offer catering organizations (using the example of a canteen) a classic, enlarged basis for constructing accounting by analogy with the accounting typical for manufacturing enterprises. Let’s make a reservation right away that these recommendations can be used by each specific organization based on the specifics of its activities, size, needs of business owners for certain information, etc.

The result of the activity is a comprehensive service

Let's start with the fact that the activities of a catering enterprise involve the provision of a comprehensive service, including:

• production and sale of catering products;
• creating conditions for the consumption of these products;
• organization of leisure time.

This follows from the definitions given in GOST 31985-2013 “Interstate standard. Catering services. Terms and Definitions". This feature, of course, can affect the construction of accounting for raw materials, other costs for the production of catering products and the provision of services in general. If it is not taken into account when developing accounting policies and choosing accounting methods, which, in fact, is the same thing, then the accounting records of an average public catering enterprise can be described as follows.

*When accepting products for accounting, the organization has the right to choose and assign in the accounting policy the account used: 10 “Materials” or 41 “Goods”. However, one must understand that this choice should not be arbitrary; it is predetermined by the specifics of the organization’s activities and the actual purpose of the products (resale or production of finished products).

If, nevertheless, the specifics of the activities of catering enterprises are not ignored, then accounting can be organized somewhat differently, for example, based on the fact that the production of products is the core of the catering service (main production), and its remaining components are of an auxiliary nature.

Manufacturing of products is the basis of the service

This approach is typical for canteen-type enterprises.

As we see, this definition, presented in GOST 31985-2013, does not contain introductory information regarding the service and leisure of consumers, since the mission of such an enterprise is to satisfy the nutritional needs of a large number of consumers (employees of a particular organization, several organizations of one business center, visitors to a shopping center, etc.). General principles for organizing canteen accounting can be borrowed from Letters of the Ministry of Finance of the Russian Federation dated April 22, 2016 No.02-07-05/23495 (devoted to the formation of the cost of ready-made meals sold in the canteen of a budgetary institution):

ready-made meals are reflected in the corresponding budget accounting account “Finished products...” at the planned (normative-planned) cost (for public sector employees it is also the selling price of ready-made meals);

the actual cost of finished products is determined at the end of the month. It is formed taking into account both direct and indirect (general business) expenses.

This is a classic, enlarged basis for constructing accounting records for a manufacturing enterprise, taking into account the raw materials in account 10 “Materials”, subaccount 10-1 “Raw materials and materials”, with the subsequent write-off of its cost (as part of other production costs - both direct and indirect) on account 20 “Main production”.

Reminder

The classification of expenses into direct (directly proportional to the volume of work on the production of products (services)) and indirect (they do not have a direct connection with products or services) is typical for multi-industry enterprises. In organizations that produce one type of product (that is, in organizations in which there is only one costing object), all costs are considered direct.

If we translate the recommendations from Letters No. 02-07-05/23495 on the commercial chart of accounts, it turns out that in the canteen the production of finished products should be organized using account 43 “Finished products”. Is it really?

According to the author, there is no point in talking about the obligation to use the account. After all, even in Instructions for using the Chart of Accounts the description of the account indicates that the cost of work performed and services provided is not reflected in this account, and the actual costs for them are written off as sales are made from the cost accounts to account 90 “Sales”. However, such an organization of accounting does not allow one to control the level of costs for the production of specific batches of catering products, and therefore, to predict profits as accurately as possible.

Let us consider in more detail possible combinations if you want to control expenses and their deviations from planned values ​​in accounting.

Maximum data detail

In the case where quantitative accounting of catering products is necessary, its movement from the kitchen to the service hall(s), the presence of balances at the end of the day, month, etc., the use of an account, as well as accounting prices, may be justified. The following can be used as accounting prices:

• actual production cost;
• standard cost;
• negotiated prices;
• other types of prices.

Keeping records of finished products solely in quantitative terms, without corresponding valuation, is prohibited clause 203 of the Guidelines for accounting of inventories. And the requirement PBU 5/01 “Accounting for inventories” the fact that assets in the form of inventories manufactured by an organization are taken into account at actual cost (actual production costs) is not always feasible at the end of the month (at the reporting date). After all, prompt, daily formation of the actual cost of manufactured products is not always possible due to objective reasons (depreciation is accrued at the end of the month, then utility costs become known, etc.). That is why accounting regulations allow the use of intermediate estimates in synthetic and analytical accounting, which does not at all negate the obligation to formulate the actual cost of products (services).

So, if accounting for finished products is organized on an account at actual cost, then accounting prices are applicable in analytics ( clause 204 of the Guidelines for accounting of inventories), and the accounting records look like this:

When using this option for organizing accounting, the following goals are achieved: quantitative accounting of manufactured products is organized with the identification of deviations of its standard (planned) cost from the actual cost, which are distributed between the sold products and their balances.

Moderate data granularity

If the management of the organization does not need such deep detail of data, which is provided by the use of accounting prices, then it can be accepted into the account at the standard (planned) cost with the connection of account 40 “Output of products (works, services)”. This is allowed due to clause 59 of the Regulations on accounting and financial reporting in the Russian Federation And item 203 Guidelines for accounting of inventories, according to which finished products can be reflected in accounting and reporting according to standard assessment. In this case, the wiring will be like this:

When using this option for organizing accounting, the following goals are achieved: quantitative accounting of manufactured products is organized with the identification of deviations of its standard (planned) cost from the actual cost, which are not distributed between the sold products and their balances.

Optimal solution

In the case where the information summarized in the account for management purposes is redundant, and there is still a request for cost control on the part of business owners, it is possible to record costs using account 40 “Output of products (works, services)”. From the very name of the account it is clear that it can be used not only in the production of products, but also in the provision of services. The postings will be as follows:

When using this option for organizing accounting, the following goals are achieved: deviations of standard estimates of catering products and services in general from actual costs are displayed monthly. At the same time, the cost of a unit of production (production batch) is not calculated in accounting.

The methods presented in the article for grouping and collecting costs in public catering cannot be called exhaustive. Thus, the leisure of visitors may be of primary importance for the establishment, and the preparation of dishes may be of secondary importance. In this case, the emphasis should be shifted to a more detailed study of cost accounting and the formation of the cost of entertainment events. Accounting for the costs of preparing dishes, which, of course, is simplified in this case, is organized on a residual basis. Such a division is also possible: the production of products, their sale and the organization of consumption are equivalent to the organization of leisure. There are two centers of responsibility for cost collection here: kitchen and leisure. In addition, we assume that accounting can be detailed in the context of each component of a catering service, by analogy with how organizations carrying out several types of activities do it. The grouping of expenses arising in the course of the enterprise’s activities, as well as their division into direct and indirect, depends on which option corresponds to the specifics of the organization.

Typical wiring diagram for the dining room- the most common option that most of our clients use:

Employees pay part of the cost of lunches (for example, 30%) - this is a deduction from their salaries. The remaining costs (70%) are reimbursed by the enterprise - the employee is obliged to pay income tax from them, and the enterprise is required to pay contributions to the Pension Fund, Medstrakh, Social Insurance Fund.

A) Settlements with employees for the canteen maintained on subaccount 73 with analytics for employees (or without it). Accounting in the dining room is organized as an implementation: 90-1-Dining Room, 90-2-Dining Room, 90-3-Dining Room, 90-9-Dining Room - with analytics for dishes (or without it).

This part of accounting is described by postings:

As a result (the difference in the turnover of the 70th account), the employee will pay 30% (+ income from 70% as part of the monthly income D70 K68-income).

If the entire cost of lunches is deducted from employees’ salaries, there will simply be no D91-2 K70 posting.

Lunches in the dining room.

If your company has a cash register in the canteen, and employees pay for lunches in cash, or the canteen is NOT used by employees of your company, part A) of the wiring diagram will be different. Find details in the description of the Salary and Retail modules.

B) Now the postings describing costly part of accounting in the Canteen:

The amount of each of the first two transactions ** = 100% of the cost of lunches - calculated after the month and equal to the costs for the month invoice 29 + 18% VAT:

These postings are generated in the document Preparation of dishes.

There are 2 more (very unpopular ) variant of postings for cost accounting in the canteen (point B of the posting diagram for the canteen):

Meal accounting optionat cost:

Meal accounting option by retail:

These postings are generated in the Dispensing of Dishes document.

C) By this moment, on the 29th, expenses for the month in the amount of X have been collected. Closing on the 29th (General Ledger - Calculations module):

The 90th subaccount, to which the 29th (canteen expense account) is closed, is set in the Module Parameters.

Example. For the month of November, expenses on account 29 amounted to 300,000 (amount X). This means that the final 100% of the cost of lunches will be 354,000. An invoice will be automatically (upon closing the 29th account) for the amount of 354,000 with VAT of 54,000.

The amount is 354,000 to be divided among employees.

Method 1 - according to days worked.

Method 2 - some people count daily which employee took which dishes and enter them into a special document for the Salary module.

For details, see the Salary module.

In any case, the distribution of the amount of 354,000 between employees occurs when calculating salaries.

If the canteen serves only its employees, accounting of business transactions related to its activities is kept on account 29 “Service industries and farms.” If the employees of the enterprise eat for a fee, then the accounting of income and expenses from such services is organized on account 90 “Sales”.

When workers eat for free, the cost of services actually provided is written off to the debit of the cost accounts of those departments whose employees were provided with them (for example, to the debit of account 20 “Main production”). If the canteen also provides services to outsiders, accounting is also kept on account 29. And now I’ll tell you about taxation and accounting for the work of the enterprise’s own canteen.

VAT

According to the tax authorities, if lunches are distributed to employees free of charge, then such an operation for the purposes of applying VAT is recognized as a gratuitous transfer of goods and is subject to VAT on the basis of subparagraph 1 of paragraph 1 of Article 146 of the Tax Code of the Russian Federation (Letter of the Federal Tax Service of Russia for Moscow dated November 27, 2013 No. 16-15/123500). In this case, the tax base is determined as the market value of these goods (clause 2 of article 154 of the Tax Code of the Russian Federation). Accordingly, the company can declare VAT deductions in the general manner. This opinion is set out in the Letter of the Federal Tax Service of Russia for the city of Moscow dated March 3, 2010 No. 16-15/22410. I note that there are court decisions that support this approach, for example, the resolution of the Federal Antimonopoly Service of the Volga District dated March 1, 2007 in case No. A65-15982/2006.

At the same time, some arbitrators consider the provision of free meals to employees, established by collective and labor agreements, as operations within the framework of labor rather than civil law relations, that is, implementation in such a transfer in the sense defined in paragraph 1 of Article 39 of the Tax Code of the Russian Federation does not arise . This means that there is no object of taxation for VAT (determination of the Supreme Arbitration Court of the Russian Federation dated June 11, 2008 No. 7333/08 in case No. A-32-606/2007-51/51, dated March 3, 2009 No. VAS-1699/09 in case No. A32-2525/2008-3/36, resolution of the Federal Antimonopoly Service of the Ural District dated 05.08.2009 No. F09-5414/09-S2 in case No. A50-20596/2008). Therefore, you should adhere to the position of YOU, and VAT should not be charged on the cost of lunches.

The tax claimed by the supplier can be deducted in full after the products are accepted for accounting on the basis of a properly issued invoice. It does not matter that lunches are provided to employees free of charge (clause 1, clause 2, article 171, clause 1, article 172 of the Tax Code of the Russian Federation). This approach is based on the fact that providing company personnel with food is a mandatory condition for carrying out the main production activities of the organization (operations subject to VAT) (determination of the Supreme Arbitration Court of the Russian Federation dated 08/04/2011 No. VAS-9678/11 in case No. A33-8736/2010, Resolution of the Federal Antimonopoly Service of the Volga District dated July 15, 2008 in case No. A57-6558/2006-22).

Income tax

The main thing for recognizing expenses for food is the presence of a condition on its provision in an employment or collective agreement (Letters of the Federal Tax Service of Russia for Moscow dated October 2, 2007 No. 20-12/093536 and dated January 11, 2008 No. 21-08/001105 @). If there is no such clause, then it is necessary to apply paragraph 25 of Article 270 of the Tax Code, according to which, when determining the tax base, expenses in the form of providing food at reduced prices or free of charge are not taken into account. In addition, in order to recognize costs in tax accounting, they must be part of the remuneration system. This approach assumes the ability to identify the specific amount of income of each employee subject to personal income tax. If this is not possible, food costs, according to tax authorities, cannot be taken into account as labor costs. There is no other procedure for accounting for such amounts, which are essentially social payments. Then these costs will not be an exception specified in paragraph 25 of Article 270 of the Tax Code of the Russian Federation (Letters of the Federal Tax Service for Moscow dated April 13, 2011 No. 16-15/035625@ and dated September 2, 2008 No. 21-11/082829@ ).

40 percent of working Russians said that their company provides meals. According to a survey conducted by the Research Center of the Superjob.ru portal, conducted in May 2013 among 9,000 respondents.

As the tax authorities indicate, the documentary basis for recognizing such expenses are labor or collective agreements, which stipulate the organization’s obligation to provide free lunches, a contract with a catering organization and an acceptance certificate for services provided.

Personal income tax

The cost of food not paid by employees is their income in kind (clause 1 of Article 210, clause 1 of clause 2 of Article 211 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated March 31, 2011 No. 03-03-06/4/26 ). The tax base is the cost of meals, determined in a manner similar to that provided for in Article 40 of the Tax Code.

In this case, personal income tax is accrued on the condition that income in the form of the cost of free food can be determined for each employee separately (Resolution of the Federal Antimonopoly Service of the Ural District dated January 19, 2010 No. F09-10766/09-S2 in case No. A07-633/2009, FAS Far Eastern District dated June 15, 2009 No. F03-2484/2009 in case No. A59-174/2008). An organization as a tax agent is obliged to calculate, withhold from wages and transfer to the budget personal income tax on the above income (clause 2, clause 1, article 223, clauses 1, 2, article 226 of the Tax Code of the Russian Federation).

Insurance premiums

When receiving income in kind, the base for calculating insurance premiums is determined based on the cost of free food (Part 1, Article 7, Part 1, 6, Article 8 of the Federal Law of July 24, 2009 No. 212-FZ). According to paragraph 5 of the Letter of the Ministry of Health and Social Development dated August 5, 2010 No. 2519-19, if the employing organization purchases goods (work, services) for the benefit of employees, the prices of which are not regulated by the state, the cost should be calculated based on the prices of their acquisition, including VAT and excise taxes .

In addition, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are calculated on the cost of the free meals provided, as stated in paragraphs 2, 3 of Article 20.1 of the Federal Law of July 24, 1998 No. 125-FZ.

Example

The organization provides employees with free lunches provided for in collective and labor agreements. The canteen does not provide catering services to third parties. The cost of maintaining the canteen for the month amounted to 200,000 rubles (including depreciation of the building, staff wages, etc.).

Products were purchased from a third party in the amount of 550,000 rubles (including VAT 10% - 50,000 rubles).

The market value of the lunches was 800,000 rubles.

Free food is provided to workers engaged in primary production.

Let us assume that the total amount of insurance rates used in calculating insurance premiums is 34 percent, and the insurance rate when calculating the contribution for compulsory social insurance against industrial accidents and occupational diseases is 0.2 percent.

The cost of acquisition (work, services), including VAT and excise taxes, is 750,000 rubles (550,000 rubles + 200,000 rubles). Then the amount of insurance premiums from the cost of free lunches will be equal to 256,500 rubles (750,000 rubles x 34.2%).

Accounting

In the accounting of the organization, transactions related to the provision of free meals to employees as provided for in collective and labor agreements should be reflected in the following entries:

Debit 41 Credit 60

500,000 rubles - the purchase of food products is reflected (550,000 rubles - 50,000 rubles);

Debit 19 Credit 60

50,000 rubles - reflected VAT presented by the food supplier;

Debit 68/VAT Credit 19

50,000 rubles - VAT presented by the food supplier is accepted for deduction;

Debit 60 Credit 51

550,000 rubles - settlements with the supplier have been made;

Debit 29 Credit 41

500,000 rubles - food products are written off for production;

Debit 29 Credit 02,69,70

200,000 rubles - reflects the costs of maintaining the canteen;

Debit 20 Credit 29

500,000 rubles - the cost of free food is included in the costs of main production (500,000 + 200,000);

Debit 70 Credit 68/NDFL

104,000 rubles - personal income tax was charged on the cost of free meals for employees (800,000 rubles x 13%);

Debit 20 Credit 69

256,500 rubles - insurance premiums were charged for the cost of free meals for employees (750,000 rubles x 34.2%).