Accounting for digital signature key. Accounting for electronic keys and software

Let's start with the basics. When purchasing an electronic signature key, the kit includes a token (from the English token - sign, token - Ed.) or a flash drive on which the security code, the CryptoPro program and a certificate are recorded. A license for the non-exclusive right to use a program is usually issued to a company for a year or indefinitely. The electronic signature certificate is valid for a year.

The use of electronic signatures is regulated by Federal Law No. 63-FZ of April 6, 2011 “On Electronic Signatures”.

Electronic signature verification key certificate – electronic or paper document. It is issued by a certification center. The paper confirms that the key belongs to the owner of the certificate (clause 2 of article 2 of Law No. 63-FZ). This document must contain: the start and end dates of its validity; name and location of the company; ES verification key; an indication of electronic signature means (encryption means used to create signatures and keys) or standards to which the keys comply; name of the CA; unique number of the qualified certificate, start and end dates of its validity, etc.

The certification authority usually issues a certificate for a year. If it is not renewed on time, the verification key will be cancelled. This occurs the day after the certificate expires.

Security code

Let's look into accounting for a token or flash drive on which the security code is written. Flash cards are accepted for accounting as part of inventories.

The actual cost of these inventories is determined based on their purchase price (clauses 2, 5, paragraphs 3, 6, clause 6 of the Accounting Regulations “Accounting for Inventories” PBU 5/01, approved by Order of the Ministry of Finance dated June 9, 2001 city ​​No. 44n).

When capitalizing, the cost of flash cards is reflected in the debit of account 10 “Materials”. As of the date of their commissioning, the actual self-cost written off as production costs (clauses 5, 7, 8, 16 of the Accounting Regulations “Organizational Expenses” PBU 10/99, approved by Order of the Ministry of Finance dated May 6, 1999 No. 33n).

Generated actual cost of inventories upon transfer electronic device the accounting department is debited from account 10 to the debit of cost accounting accounts (for example, account 26 “General business expenses” or account 44 “Sales expenses”).

To ensure the safety of these assets and control over their movement during operation, the cost can be reflected, for example, on off-balance sheet account 013 “Inventories in use” (clause “c”, paragraph 6 of the Guidelines for accounting of inventories , approved by Order of the Ministry of Finance dated December 28, 2001 No. 119n, Instructions for the application of the Chart of Accounts).

Now about tax accounting. The organization's costs for the purchase of flash cards are considered material costs during the period of their commissioning. The cost of such equipment is determined based on its purchase price excluding VAT (clause 3, clause 1, clause 2, article 254 of the Tax Code of the Russian Federation).

Such expenses are indirect and form the amount of expenses of the current reporting (tax) period (clause 1, clause 2 of Article 318 of the Tax Code of the Russian Federation).

Thus, the token or flash drive on which the security code is written must be taken into account on account 10 “Materials”. Then this cost can be written off as a lump sum to accounting expenses (account 26 or 44) and taken into account when taxing profits as part of material expenses on the date of transfer of the electronic device to the accounting department.

Key certificate

The production of certificates and the creation of the keys themselves are services provided by certification authorities. In this regard, such property cannot be transferred under an invoice, since it does not relate to tangible assets acquired under a contract.

According to Articles 783 and 720 Civil Code Russian Federation, the fact of acceptance of services is certified by an act signed by the parties to the contract. Payment for the services of a certification center is an administrative expense that forms expenses for ordinary activities (clause 7 of PBU 9/99). In the reporting year of recognition, these costs can be fully taken into account in the cost of sold products, goods, works, services (clause 9 of PBU 9/99). The procedure for recognizing expenses must be disclosed as part of information about accounting policy. In tax accounting, the defining criterion is that the costs were incurred to carry out activities aimed at generating income.

In addition to drawing up primary documents in electronic form with the use of electronic signature, the merchant has the right, and in some cases the obligation, to submit reports in electronic form. In this regard, expenses for the services of a certification center fully comply with the justification criterion established by paragraph 1 of Article 252 of the Tax Code of the Russian Federation. Therefore, such costs can be recognized as expenses.

The Tax Code provides that other expenses associated with the production and sale of products include the organization’s costs for: legal and information services; payment for services computing centers, and also information systems(SWIFT, Internet and other similar systems) and others. The list is not exhaustive, therefore the costs of paying for the services of a certification center can be recognized as part of other expenses.

According to paragraph 1 of Article 318 of the Tax Code of the Russian Federation, these expenses are indirect. Their amount in full relates to the current reporting period (clause 2 of Article 318 of the Tax Code of the Russian Federation).

But there is another approach. It is as follows. Since the electronic signature key certificate is valid for a year or several years, its cost must be reflected in account 97 “Deferred expenses”, and then written off as expenses in equal shares during the period of use. In tax accounting, these costs can be taken into account as part of other expenses associated with production and sales (clause 49, clause 1, article 264 of the Tax Code of the Russian Federation).

Program schedule

There are also two approaches to accounting for the purchased program.

The first position is that a non-exclusive right to use the results of intellectual property is actually acquired: the organization is given a non-exclusive right to use Crypto-Pro for money. In this case, it is necessary to keep records as follows.

According to paragraph 2 of clause 39 of the Accounting Regulations “Accounting for Intangible Assets” (PBU 14/2007), approved by Order of the Ministry of Finance dated December 27, 2007 No. 153n, payments for the granted right to use the results of intellectual activity or means of individualization, made in the form of a fixed one-time payment , are reflected in the company’s accounting as deferred expenses and are subject to write-off during the term of the agreement (clause 65 of the Regulations on accounting and financial reporting in Russian Federation, approved by Order of the Ministry of Finance of July 29, 1998 No. 34n).

On the date of conclusion license agreement the amount of remuneration is reflected in the accounting records as an entry in the debit of account 97 “Deferred expenses” and the credit of account 76 “Settlements with various debtors and creditors”:

Debit 97 Credit 76
– the amount of remuneration is charged to deferred expenses.

Subsequently, by making an entry in the debit of account 26 “General business expenses” (in trade organizations - in the debit of account 44 “Sales expenses”) and the credit of account 97, the specified amount is included monthly in expenses for ordinary activities in the manner described above (p.p. 5, 7, 19 Accounting Regulations “Expenses of the Organization” PBU 10/99, approved by Order of the Ministry of Finance dated May 6, 1999 No. 33n, Instructions for the use of the Chart of Accounts):

Debit 26 (44) Credit 97
– monthly during the validity of the license agreement the amount of remuneration is written off as expenses.

An organization can take into account expenses for remuneration for the right to use a computer program on the basis of subparagraph 26 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. This is done in the reporting period to which the expenses relate, regardless of the time of actual payment.

Paragraph of Article 272 of the Tax Code also provides for cases when expenses need to be distributed between several reporting periods.

According to paragraph 2 of clause 1 of this article, expenses are recognized in the reporting period in which they arise based on the terms of the transactions. If the contract does not contain such conditions and the relationship between income and expenses cannot be determined or is determined indirectly, the company distributes the expenses independently.

If the terms of the agreement provide for the receipt of income over more than one reporting period and do not imply the stage-by-stage delivery of goods (work, services), expenses must be distributed evenly (paragraph 3, paragraph 1, article 272 of the Tax Code of the Russian Federation).

Based on the above norms, the Ministry of Finance takes the position that when paying a one-time payment under a license agreement for the purchase of a computer program, the organization does not have the right to take into account the amount of remuneration paid at a time - it must recognize this amount during the term of the agreement, taking into account the principle of even recognition of income and expenses (which provided for in paragraph 3 of clause 1 of article 272 of the Tax Code of the Russian Federation).

However, there is a second approach. It provides that when purchasing an electronic signature key, the company purchases a service from the Certification Center. It turns out that accounting must be kept as follows. The cost of the Crypto-Pro program can be written off to cost accounts at the time of receipt of documents to account 26 or 44.

After which these costs can be included in the cost of production (clause 9 of PBU 10/99, approved by order of the Ministry of Finance dated May 6, 1999 No. 33n).

In tax accounting, the company has the right to include these expenses in other expenses associated with production and sales (clause 49, clause 1, article 264 of the Tax Code of the Russian Federation).

In my opinion, if the fee for a certificate and program is significant for a company, then its cost must be reflected in account 97, and then written off as expenses in equal shares during the period of use. In this case, the balance of the payment for the key paid, but not yet written off, will fall into line 1210 “Inventories” of the balance sheet (clause 20 of PBU 4/99, approved by order of the Ministry of Finance of Russia dated July 6
1999 No. 43n). If the costs are insignificant for the company, then you can write off the entire fee for the electronic key at a time. Moreover, the materiality of expenses is an estimated value, and the organization has the right to determine it itself.

What is digital signature

An electronic signature is a requisite of an electronic document, an analogue of a handwritten signature, which allows you to simultaneously identify the person who signed the document and protect the document itself from forgery and distortion of information in it.

What is the difference between an electronic digital signature (EDS) and an electronic signature (ES)?

Nothing. EDS and electronic signature are one and the same. Definition of “electronic digital signature” (EDS) on at the moment is obsolete. The term digital signature was introduced in 2002 with the adoption of Law No. 1-FZ “On Electronic digital signature"and became invalid on January 1, 2014, when Law No. 63-FZ “On Electronic Signatures” came into force.

Why do you need an EDS?

The areas of application of digital signatures are different. These include:

1. Electronic reporting to government agencies. A document signed with an electronic signature has legal force and therefore can be used when submitting reports to electronic form to government bodies: customs, tax, extra-budgetary funds, statistics and accounting bodies, etc.
2. Electronic trading (commercial or government order). Electronic trading is carried out on electronic trading platforms. To register for them, send applications and sign contracts, suppliers need an electronic digital signature certificate.
3. EGAIS. An electronic digital signature is required for registration in the Unified State Automated Information System. An electronic signature certificate is recorded on the JaCarta crypto key. The key is necessary to protect information transmitted to EGAIS, and it is also used directly to connect to the system. Using a crypto key, documents are assigned an electronic signature and acquire legal force.
4. Corporate document flow. Being complete analogue handwritten EDS signatures can be used when endorsing absolutely any documents, both internal and external. The use of digital signatures in the document flow of organizations and individual entrepreneurs will significantly reduce the time of preparation, signing and delivery of documents to the addressee.
5. Electronic registration real estate transactions. EDS significantly simplifies and reduces the cost of registering real estate purchase and sale transactions and obtaining extracts from the Unified State Register of Real Estate on transactions involving the transfer of rights to real estate.
6. Public services. Using an electronic digital signature, any citizen can send appeals and applications to government and municipal authorities (« e-government", "electronic citizen").

Types of electronic digital signature (EDS)

There are three types of digital signature:

1. Simple electronic signature.
2. Enhanced unqualified signature.
3. Strengthened qualified signature.

Simple electronic signature

Through the use of codes, passwords or other means, a simple digital signature confirms the fact of the formation of an electronic signature by a certain person. This type EDS has a low degree of security and is used mainly for obtaining government and municipal services in which the use of more secure types of digital signature is not required. For example, using a simple electronic signature, a citizen can sign and send to the tax authority a declaration in form 3-NDFL to receive property, social (for education and treatment) or a standard type of deduction.

Also, an example of using a simple electronic signature is payment for services or transfer of funds through online banking.

Note: a simple electronic signature does not protect a document from forgery and modifications.

Enhanced unqualified electronic digital signature

A non-qualified digital signature, in addition to identifying the person who signed the document, allows you to protect the information contained in the document from forgery and distortion. This type of electronic signature has a medium degree of security and to use it you need a verification key certificate. In most cases, to equate an unqualified signature to a paper document with a handwritten signature, an additional agreement must be concluded.

IN present moment the use of an unqualified signature to generate tax accounting documents may give rise to controversial situations with the tax authorities. The Tax Service does not recognize a document signed with a non-qualified signature as equivalent to a paper document with a handwritten signature.

Enhanced qualified electronic digital signature

Hardened CPU has the highest degree of protection and is used in most business areas. A document signed with a qualified signature is recognized as equal to a paper document with a handwritten signature and does not require any additional agreements or confirmations.

Note: a number of tax and accounting documents can only be signed with a qualified electronic signature, for example, annual financial statements, tax returns, applications for tax registration, refund (offset) of amounts of overpaid taxes, fees and insurance premiums, etc.

How to obtain an electronic digital signature (EDS)

The procedure for obtaining an electronic signature depends on its type.

To obtain a simple electronic signature, you do not need to perform any special actions. For example, to receive a service on the site, you must enter a login or password, or an SMS code in the appropriate form.

To obtain a qualified and unqualified signature, you must issue an electronic signature certificate at a certification center.

To obtain a certificate of a qualified signature, the certification center must be accredited by the Ministry of Telecom and Mass Communications; to obtain a non-qualified signature, accreditation by the Ministry of Telecom and Mass Communications is not required.

More details about the procedure for obtaining an electronic signature can be found here.

Let us immediately note that this consultation with tax authorities concerns two elements of accounting - the company’s expenses for acquiring the rights to use computer programs and the digital signature itself. Let us show the incorrectness of its conclusion in relation to the digital signature.

As a rule, we are talking about the director’s digital signature, the chief accountant’s digital signature and the enterprise’s digital signature (if available).

So, any digital signature is like a “sim-sim” on your front door consists of two elements “matched” to each other (i.e., generated jointly). This:

1)closed(personal) key Signatory's digital signature (or digital seal key) - like an analogue of your door key, but only in electronic form - securely stored on your flash drive (usually);

2) enhanced public key certificate EDS - as an analogue of the so-called secret (or cylinder) of a door lock, and also in electronic form - laid out in open access on the website of the accredited key certification center (hereinafter referred to as the ASCC). Here we note that, in contrast to the “impersonal” secret, the enhanced certificate contains not only “tsugaliki” corresponding to a strictly unique personal EDS key, but also information identifying the unique person of the signatory and the enterprise itself. That is, you give this secret to everyone (including tax authorities) so that they can make sure that your key is real. ☺

The main thing is that both of these elements are inextricably linked - and from the point of view of their generation in the form electronic files, and from an accounting point of view too.

Moreover, if we are talking about free EDS received by you at the FSSU ACC, then today there is no reason for paranoid suspicions about their “free-profitability”. Well, if only because of the impossibility of reliably assessing such “income” - and this is one of the mandatory criteria for its recognition according to clause 5 P(S)BU 15 “Income”. After all, this ACSC does not sell EDS keys in principle...

And although there are non-free analogues of such keys, their cost is so minuscule that you can always argue that free keys are unprofitable by the insignificance of this information for your accounting (see. letter from the Ministry of Finance dated July 29, 2003

№ 04230-04108 ).

If we talk about non-free digital signatures, then first let’s turn to low income earners not adjusting the accounting results for tax differences when calculating the object of taxation for income tax.

1. Assignment of intangible assets to a particular group according to p.p. 138.3.4 NKU- this is the responsibility of only high-income earners (and low-income volunteers). Others have the right to be guided specifically P(S)BU(or IFRS). That is, there is no difference for you...

2. If you suddenly decide to classify an electronic digital signature as an intangible asset, the flag is in your hands. ☺ We prefer to attribute their cost to the “admin” account 92 (according to clause 18 P(S)BU 16 “Expenses”) - either by carefully distributing this amount (through account 39) over the expected period of validity of the digital signature (1 or 2 years)**, or immediately.

Regarding high income earners, then for them a super-cautious strategy is to listen to the tax authorities, that is, to play with penny depreciation amounts according to clause 138.3 NKU and differences according to pp. 138.1, 138.2 NKU. But if they were such cowards, they would never become highly profitable! ☺ Therefore, they probably classify the expenses under discussion as administrative - and do not bother with such trifles...

I ask you to clarify the answer to question No. 678555. The digital signature contains: a private key - for generating electronic signatures, a public key - for verifying the authenticity of the signature by the recipient, information about the owner - for the recipient to verify information about the author of the document. In addition, to ensure its operation, it may include a CryptoPro license with a period of use of 1 year, perpetual (or may not be supplied if the customer already has perpetual license and it is used when generating a new key). The created digital signature is delivered to the customer both on a physical medium and without (installed directly on the customer’s device). So, should the electronic key itself be registered (not its material carrier but the key itself and not a CryptoPro license) and what it should be registered as, whether it is an intangible asset, whether an annual or perpetual CryptoPro license should be registered if it is purchased as part of a key. Is the annual license CryptoPro integral part key, since it serves for the operation of the key during the validity period of the key or is an independent intangible asset received for use with a period of use of one year and it must be taken into account as part of the intangible asset received for use.

Answer

Your question from 12/22/2015 “I ask you to clarify the answer to question No. 678555.
The digital signature contains: a private key - for generating electronic signatures, a public key - for verifying the authenticity of the signature by the recipient, information about the owner - for the recipient to verify information about the author of the document. In addition, to ensure its operation, it may include a CryptoPro license with a period of use of 1 year, perpetual (or may not be supplied if the customer already has a perpetual license and it is used when generating a new key). The created digital signature is delivered to the customer both on a physical medium and without (installed directly on the customer’s device).
So, should the electronic key itself be registered (not its material carrier, but the key itself and not the CryptoPro license) and what should it be registered as, is it an intangible asset, should the CryptoPro license be registered for an annual or perpetual period, if it is purchased as part of a key. Is the annual CryptoPro license an integral part of the key, since it serves for the operation of the key during the validity period of the key, or is it an independent intangible asset received for use with a period of use of one year and it must be taken into account as part of the intangible asset received for use.”

Galina Nefedova answers, expert

EDS keys (both public and private) are only a unique sequence of characters known to the owner of the key certificate and intended to be created in electronic documents EDS, and in the case of public key- accessible to any user of the information system and intended to confirm the authenticity of the digital signature in an electronic document.

The production of signature key certificates, the creation of digital signature keys, as well as the provision of other services to participants in information systems related to the use of digital signatures are classified as services provided by the certification center.

Consequently, the digital signature itself, like signature key certificates, cannot be classified as an organization’s tangible assets acquired under an agreement with a certification center. Electronic keys are a personal means of authentication and secure storage of user data, which hardware supports working with digital certificates and electronic digital signature(EDS).

Therefore, the costs of purchasing electronic keys should be attributed to subarticle KOSGU 226 “Other work, services” (section V of the instructions approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n). Include the costs of obtaining an electronic key as deferred expenses (in account 401.50 “Deferred expenses”). And then write it off for current expenses. The procedure for writing off expenses that relate to several reporting periods is established by the institution independently. To do this, fix it in your accounting policy. For example, like this: “Write off to current expenses (account 401.20) in equal installments over the period of use.” Since the procedure for accounting for electronic keys is not clearly regulated, agree on it with the manager and enshrine it in the accounting policy. This will help avoid disagreements with inspectors.

CryptoPro is software product. By general rule, if an institution has been transferred the rights to a computer program under a license agreement, it is recognized as an intangible asset received for use. Such a computer program is accounted for in off-balance sheet account 01 at a cost determined based on the amount of remuneration established in the agreement. This is stated in paragraph 66 of the Instructions to the Unified Chart of Accounts No. 157n. The costs of purchasing CryptoPro are also included in subarticle KOSGU 226 “Other work, services” and included in deferred expenses. The CryptoPro license is an intangible asset received for use and must be accounted for in off-balance sheet account 01. The procedure for reflecting transactions in budget accounting for use computer program received for use, in the recommendation “How to formalize and reflect in accounting and taxation the acquisition of a computer program.”

To participate in electronic trading The organization purchased an EDS key, software, an EDS verification key certificate, and telephone service for 1 year. How to take this into account in accounting and tax accounting (in which accounts and for what period).

If the contract specifies a period for using the software, write off expenses evenly over the entire period.

The following entries can be made in accounting.

Debit 60 Credit 51– payment under the contract is transferred;

Debit 97 Credit 60– acquisition costs are reflected as deferred expenses software;

Debit 19 Credit 60– VAT is reflected on the cost of the software;

– accepted for deduction of VAT on the cost of software.

Monthly during the period of use of the software

Debit 26 Credit 97– part of the expenses of future periods is written off.

Include the costs of paying for communication services as expenses for ordinary activities (clause and PBU 10/99). In accounting, settlements with the operator mobile communications reflect on account 60 “Settlements with suppliers and contractors”.

Costs for telephone communication reflect with wiring:

These expenses reduce taxable profit on the basis of subparagraph 25

The rationale for this position is given below in the materials of the Glavbukh System

1. Situation: Is it possible to take into account the costs associated with the transfer when calculating income tax? tax reporting via the Internet

Yes, you can.

To transmit tax reporting via electronic communication channels, an organization, in addition to Internet access, needs the following components:
– enhanced qualified electronic signature (ES certificate);
- program cryptographic protection information (CIPF);
– a program for generating and sending reports.

Typically, all these programs and services can be ordered from one company - a special operator, with whom you need to conclude an agreement. In this case, it is necessary to determine who in the organization will own the ES certificate. As a rule, this is a manager who has the right to sign tax reports. An electronic key will be issued in his name.

Depending on how the contract with the special operator is drawn up and what services it provides to the organization, the costs associated with transmitting reports via the Internet may include:
– costs for purchasing the necessary software (including payment for digital signature). When calculating income tax, they can be taken into account on the basis of subparagraph 26 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation;
– system maintenance costs (including access to special communication channels). These expenses reduce taxable profit on the basis of subparagraph 25 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation.

Any of the listed expenses can be taken into account when calculating income tax only if they are economically justified and documented (clause 1 of Article 252 of the Tax Code of the Russian Federation). To justify costs, the organization must have supporting documents. For example, the costs of installing and configuring software can be confirmed by a certificate of completion. Expenses for the acquisition of non-exclusive rights to the program - a license agreement, company instructions, filled out with a user card.

An electronic signature certificate serves as confirmation of the costs of producing an electronic signature. An organization can order several electronic signatures, for example, for a manager, financial director, or chief accountant. In this case, the special operator will issue several ES certificates. Each of them will indicate the personal data of their owners and the name of the organization whose reports they have the right to sign. An organization can recognize the costs of producing additional electronic signatures as economically justifiable only if all certificates are issued to its employees.

Write off expenses associated with servicing the system as settlement documents are received from the special operator (subclause 3, clause 7, article 272 of the Tax Code of the Russian Federation).

If an organization uses the cash method, any expenses actually incurred are included in the calculation of taxable profit, subject to their payment (clause 3 of Article 273 of the Tax Code of the Russian Federation).*

An example of reflecting in accounting and tax accounting expenses associated with the transfer of electronic tax reporting via TKS*

In December 2013, ZAO Alfa entered into an agreement for the provision of services for the transfer of electronic reporting via TCS to the tax office with a special communications operator. The contract is valid for one year, from January 1 to December 31, 2014.
As part of the agreement, Alpha paid for the production of an electronic signature key and acquired the right to use licensed software. The cost of services is 6372 rubles, including VAT – 972 rubles. In addition, Alpha contributed subscription fee for system maintenance during the year in the amount of 4956 rubles. (including VAT - 756 rubles). The special operator submits documents confirming the completion of system maintenance work on a monthly basis.

The organization determines income and expenses for calculating profit tax using the accrual method.

The following entries were made in Alpha's accounting records.

In December 2013:

Debit 60 Credit 51
– 11,328 rub. (RUB 6,372 + RUB 4,956) – payment is transferred under an agreement with a special operator;

Debit 97 Credit 60
– 5400 rub. – expenses for the acquisition of software are reflected as deferred expenses;

Debit 19 Credit 60
– 972 rub. – VAT is reflected on the cost of the software;

Debit 68 subaccount “VAT calculations” Credit 19
– 972 rub. – accepted for deduction of VAT on the cost of software.

Monthly during 2014:

Debit 26 Credit 60
– 350 rub. ((4956 rub. – 756 rub.): 12 months) – expenses for subscriber services are written off;

Debit 19 Credit 60
– 63 rub. (RUB 756: 12 months) – VAT is reflected on the cost of subscription services;

Debit 68 subaccount “VAT calculations” Credit 19
– 63 rub. – VAT is accepted for deduction from the cost of subscription services;

Debit 26 Credit 97
– 450 rub. – part of the expenses of future periods is written off.

When calculating income tax for 2013, the Alpha accountant did not take into account the expenses under the contract with the special communications operator. In 2014, the accountant included 800 rubles monthly in other expenses. (350 rub. + 450 rub.).

Elena Popova,

State Advisor to the Tax Service of the Russian Federation, 1st rank

Accounting*

Include the costs of paying for communication services as expenses for ordinary activities (clause and PBU 10/99). In accounting, reflect settlements with the mobile operator on account 60 “Settlements with suppliers and contractors” (Instructions for the chart of accounts).

Depending on which department the employee works in and what functions he performs, reflect the accrual of mobile communications costs by posting:

Debit 20 (23, 25, 26, 29, 44...) Credit 60
– the cost of mobile communication services is reflected (based on documents presented by the telecom operator).

An organization can pay with a telecom operator in cash or using express payment cards (clauses and Rules approved by Decree of the Government of the Russian Federation of May 25, 2005 No. 328).

Reflect the payment for mobile communication services by bank transfer using the following posting:

Debit 60 Credit 51
– paid for mobile communication services.

Sergey Razgulin,

Actual State Councilor of the Russian Federation, 3rd class

3. Article: Expenses associated with participation in a government tender can be written off

Our organization is engaged in construction and repair. To receive government orders, we participate in tenders. Concluded an agreement for the provision of services information network and access to sites. We also paid for the production of an electronic digital signature key to enter the site. And they transferred the security deposit. Regardless of whether the company wins the tender or not, we are charged a commission - 1 percent of the amount of this payment, and the rest of the money is returned. When calculating income tax, is it possible to take into account such expenses and deduct “input” VAT from the cost of services provided?

Natalya Levenets answers,

auditor of the First House of Consulting "What to do Consult"

All expenses incurred can be taken into account when calculating income tax. After all, the organization spent money to win a government contract. The reason that the organization incurred expenses was the conditions for participation in tenders. And their customers establish by force Federal Law of July 21, 2005 No. 94-FZ .

Of course, you must have supporting documents (agreements, acts, payments, tender documentation, etc.). Then the requirements paragraph 1 Article 252 of the Tax Code of the Russian Federation is implemented. This means that expenses can be written off as other expenses based on subparagraph 49 paragraph 1 of article 264 of the Tax Code of the Russian Federation.

Although it is better to consider costs as non-operating expenses. The fact is that the list of such is open. And the Russian Ministry of Finance is inclined to the second option. Evidence of this - letter dated January 16, 2008 No. 03-03-06/1/7 .

Now regarding VAT. All taxes charged to your company can be deducted. The main thing is to comply general conditions stated in the articles 171 And 172 Tax Code of the Russian Federation. In particular, there must be an invoice.*

Sincerely,

Lyudmila Nosova, expert of the BSS "System Glavbukh".

Answer approved by Varvara Abramova,

leading expert of the BSS "System Glavbukh".