Manufacture of fixed assets on their own. How to formalize and reflect in accounting the construction (manufacturing) of fixed assets in an economic way

In accordance with paragraph 2 of Article 159 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), when performing construction and installation work for its own consumption, the organization must charge VAT. The tax base, in this case, will be determined as the cost of the work performed, calculated on the basis of all the taxpayer's actual expenses for their implementation.

Subsequently, the organization will be able to deduct the amount of accrued VAT, in addition, the organization can also reimburse the "input" VAT on inventories and contract work used to create the fixed asset. This follows from paragraph 6 of Article 171 of the Tax Code of the Russian Federation, which, in particular, states that tax amounts presented to the taxpayer by contractor organizations (customers - developers) during their capital construction, assembly (installation) of fixed assets, tax amounts to the taxpayer for goods (works, services) acquired by him for the performance of construction and installation works, and the amount of tax presented to the taxpayer when he acquires objects of capital construction in progress.

Tax amounts calculated by taxpayers in accordance with paragraph 1 of Article 166 of the Tax Code of the Russian Federation when performing construction and installation works for their own consumption, the cost of which is included in expenses accepted for deduction (including through depreciation deductions) when calculating corporate income tax, are subject to deductions.

The moment when an organization can accept VAT amounts for deduction is defined in paragraph 5 of Article 172 of the Tax Code of the Russian Federation. The deductions of the amounts of "input" VAT on the inventory and contract work are made as the relevant objects of completed capital construction (fixed assets) are registered from the moment specified in paragraph two of paragraph 2 of Article 259 of the Tax Code of the Russian Federation (that is, from the moment the depreciation of fixed assets, which starts on the 1st day of the month following the month in which these objects were put into operation) or when an object of capital construction in progress is sold.

Tax deductions for construction and installation work for own consumption are made as the tax is paid to the budget, in accordance with Article 173 of the Tax Code of the Russian Federation.

Inventory for the creation of fixed assets on their own can be acquired long before the creation of fixed assets, which means that the amount of VAT on them will already be deductible. The creation of fixed assets can be carried out in a different period. In this situation, the amount of VAT previously accepted for deduction must be restored for payment to the budget and accepted for deduction only after the created objects are registered as fixed assets. If the acquisition of materials and the acceptance of objects created from these materials as fixed assets occur in the same VAT tax period, then VAT on components transferred for the construction of an object or for assembly may not be restored.

Federal Law No. 118-FZ of July 22, 2005 “On Amendments to Chapter 21 of Part Two of the Tax Code of the Russian Federation” (hereinafter Federal Law No. 118-FZ) made a significant addition to Article 159 of the Tax Code of the Russian Federation. Moreover, since this law enters into force one month after its publication (Rossiyskaya gazeta No. 166 dated July 30, 2005) and applies to legal relations starting from January 1, 2005 (that is, “retroactively”), then use With these changes, the VAT taxpayer has the right now.

The amendment establishes the procedure for determining the tax base for construction and installation works when reorganizing legal entities. Note that the construction of facilities is a rather lengthy process, therefore, in practice, it often turns out that, while building a particular facility, a legal entity can be reorganized. Since, in accordance with paragraph 1 of subparagraph 3 of Article 146 of the Tax Code of the Russian Federation, the performance of construction and installation works for own consumption is an object of VAT taxation, therefore, tax must be accrued and paid to the budget from such an operation. However, when calculating VAT in this case, a whole host of questions arise, because before the introduction of such an amendment, Chapter 21 “Value Added Tax” did not at all consider the case of charging tax on construction and installation works during the reorganization of a legal entity. As a result of the reorganization, an object of capital construction in progress is transferred under a deed of transfer to a legal entity formed as a result of the reorganization, which continues the construction of the object. Before the introduction of this amendment, it remained unclear how the assignee should have determined the tax base: to start only from the amount of expenses collected on the account, which was transferred to him under the act, or to include in the tax base only his own expenses for the construction of the building. After all, it must be said that due to the vagueness of the wording of paragraph 2 of Article 159 of the Tax Code of the Russian Federation, even "ordinary" VAT taxpayers who build facilities "for themselves" in an economic way now and then have problems with the tax authorities. But what if the organization is reorganized? After all, the wording of paragraph 2 of Article 159 of the Tax Code of the Russian Federation does not give a clear idea of ​​​​what should be understood by the actual costs of the developer for the implementation of construction and installation works.

The tax base for the performance of construction and installation works for own consumption is calculated as the cost of the work performed, calculated on the basis of all the actual costs of the developer for their implementation. Does this case imply the performance of construction and installation works by the taxpayer itself, or does this include all the taxpayer's expenses, both his own and those purchased from specialized organizations, related to the construction of the facility?

When creating fixed assets by the organization's own resources, the initial cost of the fixed asset, formed for tax accounting purposes, in some cases will differ from the initial cost formed in accounting.

This happens because for the purposes of tax accounting, in accordance with paragraph 1 of Article 257 of the Tax Code of the Russian Federation, the initial cost of fixed assets of own production is determined as the cost of finished products, calculated in accordance with paragraph 2 of Article 319 of the Tax Code of the Russian Federation, increased by the amount of the corresponding excises for fixed assets, being excisable goods.

In accordance with clause 2 of Article 319 of the Tax Code of the Russian Federation, the balance of finished products in the warehouse at the end of the current month is assessed on the basis of data from primary accounting documents on the movement and balance of finished products in the warehouse and the amount of direct expenses incurred in the current month, reduced by the amount of direct expenses related to WIP residues. Evaluation of the balance of finished products in the warehouse is determined as the difference between the amount of direct costs attributable to the balance of finished products at the beginning of the current month, increased by the amount of direct costs attributable to the release of products in the current month (minus the amount of direct costs attributable to the balance of WIP), and the amount of direct costs attributable to products shipped in the current month.

As can be seen from the above text, the cost of finished products, respectively, the cost of fixed assets created, in tax accounting is determined in the amount of direct costs.

In accordance with paragraph 1 of Article 318 of the Tax Code of the Russian Federation to direct costs include:

· material expenses, including expenses for the purchase of raw materials and (or) materials used in the manufacture (construction) of fixed assets and (or) forming their basis or being a necessary component in the manufacture (construction) of fixed assets; expenses for the purchase of component parts subject to installation and (or) semi-finished products subject to additional processing from the taxpayer;

· labor costs of personnel involved in the process of production of goods, performance of work, provision of services, as well as the amount of the unified social tax charged on the indicated amounts of labor costs;

· the amount of accrued depreciation on fixed assets used in the production of goods, works, services.

All other amounts of expenses incurred by the taxpayer during the reporting (tax) period (including expenses for mandatory pension insurance) are classified as indirect expenses and are fully attributed to the decrease in income from production and sales of this period.

Note!

Federal Law No. 58-FZ amends paragraph 1 of Article 257 of the Tax Code of the Russian Federation, that is, from January 1, 2006, the procedure for determining the cost of fixed assets is specified. The cost of fixed assets will not include the amount of VAT and excises.

Federal Law No. 58-FZ also introduced significant changes to Article 318 of the Tax Code of the Russian Federation. These changes were “introduced” retroactively, that is, they apply to legal relations from January 1, 2005, which means that, if desired, the taxpayer can apply them starting from January 1, 2005. Such a right is granted to him by paragraph 4 of Article 5 of the Tax Code of the Russian Federation:

Acts of legislation on taxes and fees that abolish taxes and (or) fees, reduce the rates of taxes (fees), eliminate the obligations of taxpayers, payers of fees, tax agents, their representatives, or otherwise improve their position, may have retroactive effect, if expressly provide for it."

"one. If a taxpayer determines income and expenses on an accrual basis, production and sales expenses are determined subject to the provisions of this article.

For the purposes of this chapter, production and sales expenses incurred during the reporting (tax) period are divided into:

1) straight;

2) indirect.

Direct costs may include:

material costs determined in accordance with subparagraphs 1 and 4 of paragraph 1 of Article 254 of this Code;

labor costs of personnel involved in the production of goods, performance of work, provision of services, as well as the amounts of the unified social tax and the costs of compulsory pension insurance, going to finance the insurance and funded part of the labor pension, accrued on the indicated amounts of labor costs;

the amount of accrued depreciation on fixed assets used in the production of goods, works, services.

Indirect expenses include all other amounts of expenses, with the exception of non-operating expenses, determined in accordance with Article 265 of this Code, carried out by the taxpayer during the reporting (tax) period.

The taxpayer independently determines in the accounting policy for tax purposes a list of direct costs associated with the production of goods (performance of work, provision of services).

2. At the same time, the amount of indirect expenses for production and sale, carried out in the reporting (tax) period, is fully related to the expenses of the current reporting (tax) period, taking into account the requirements provided for by this Code. In a similar manner, they are included in the expenses of the current period.

Direct costs relate to the costs of the current reporting (tax) period as the sale of products, works, services, in the cost of which they are taken into account in accordance with Article 319 of this Code.

Taxpayers providing services are entitled to attribute the amount of direct expenses incurred in the reporting (tax) period in full to the reduction of income from production and sales of this reporting (tax) period without distributing to the balance of work in progress.

3. If, in accordance with this Chapter, certain types of expenses are subject to restrictions on the amount of expenses accepted for taxation purposes, then the basis for calculating the maximum amount of such expenses is determined on an accrual basis from the beginning of the tax period. At the same time, for the taxpayer's expenses related to voluntary insurance (pension provision) of its employees, in order to determine the maximum amount of expenses, the term of the agreement in the tax period, starting from the date such an agreement enters into force, is taken into account.

Analyzing the changes made, it should be noted that now Chapter 25 of the Tax Code of the Russian Federation allows income taxpayers to independently determine the list of direct expenses, which actually allows them to be set to the same composition in accounting and tax accounting. This means that for tax purposes organizations can use the methods of calculating work in progress used for accounting purposes. True, in order to exercise this right, the organization must fix the procedure for assessing work in progress in the accounting policy and use it for at least two tax periods. It should be noted that this provision of Chapter 25 "Corporate Income Tax" of the Tax Code of the Russian Federation will allow accountants to significantly reduce labor costs.

And one more important remark, paragraph 1 of Article 318 of the Tax Code of the Russian Federation now explicitly states that the costs of compulsory pension insurance, which go to finance the insurance and funded part of the labor pension, accrued on the indicated amounts of labor costs, can be attributed by the taxpayer to direct expenses. Let us recall that earlier the tax authorities excluded the said expenses from direct expenses, justifying their position by the fact that they are not recognized as a unified social tax. In particular, such a point of view is indicated in the Letter of the Ministry of Taxes of the Russian Federation dated September 5, 2003 No. VG-6-02 / [email protected]“On issues related to the application of Chapter 25 of the Tax Code of the Russian Federation”, the Ministry of Finance of the Russian Federation expressed a similar point of view in its Letter dated February 16, 2004 No. 04-02-05 / 1/14. In this connection, taxpayers of income tax reflected these amounts as other expenses, and, accordingly, accounted for them as indirect expenses. This, as a rule, led to a gap between the composition of direct costs recognized as such in accounting and the composition of direct costs used for tax purposes. Now this can be avoided.

The list of expenses related to direct expenses in accounting is wider than in tax accounting. This leads to the fact that many costs when creating fixed assets on their own in accounting are included in the initial cost of fixed assets, and for tax purposes, profits are recognized as indirect and written off immediately at the time of their implementation. This situation results in taxable temporary differences. In accordance with PBU 18/02, taxable temporary differences lead to the fact that in this reporting period the tax calculated on accounting profit will be higher than the income tax calculated in tax accounting.

With the occurrence of a taxable temporary difference, appears, which is defined as the product of this difference by the income tax rate established by the legislation of the Russian Federation on a certain date. Thus, according to paragraph 15 of PBU 18/02, deferred tax liability is understood to be that part of income tax that should lead to an increase in income tax payable to the budget in the next reporting or subsequent reporting periods.

The chart of accounts for accounting for deferred tax liabilities is account 77 "Deferred tax liabilities".

The occurrence of deferred tax liabilities will be reflected in correspondence

In the next or subsequent reporting periods, as taxable temporary differences decrease or fully recede, deferred tax liabilities will decrease or fully be repaid. The amounts by which deferred tax liabilities are reduced or fully repaid in the reporting period are reflected in the accounting records in the debit of the deferred tax liability account in correspondence with the credit of the tax and duty settlement account.

In the event that an item of an asset or liability for which a deferred tax liability has been accrued is retired, the amount of the accrued deferred tax liability is written off to the profit and loss account as follows:

This amount will not increase the taxable income of both the reporting period and subsequent reporting periods.

Example.

An organization - a manufacturer of software products for repairing computers that are on the balance sheet of the organization, purchased individual components from the seller for a total of 165,200 rubles (including VAT 25,200 rubles). Part of the components, the cost of which without VAT amounted to 75,000 rubles, was used by employees of the organization's technical department to assemble 5 computers for the organization's own needs. Actual computer assembly costs were:

The salary of workers is 10,000 rubles.

Unified social tax - 2,600 rubles.

Insurance contributions for compulsory pension insurance and insurance payments for compulsory social insurance against accidents at work and occupational diseases - 1,420 rubles.

Performance of construction and installation works for own consumption is subject to VAT. However, the assembly of computers from individual components is not construction and installation work, since, in accordance with the All-Russian Classifier of Economic Activities, Products and Services OK 004-93, approved by the Decree of the State Standard of the Russian Federation dated August 6, 1993 No. 17, activities related to the production of electronic - computers, refers to section "D" "Products and services of the manufacturing industry".

Thus, in the given example, there will be no VAT object in accordance with subparagraph 3 of paragraph 1 of Article 146 of the Tax Code of the Russian Federation.

According to subparagraph 2 of paragraph 1 of Article 146 of the Tax Code of the Russian Federation, the object of VAT taxation is also the transfer on the territory of the Russian Federation of goods (performance of work, provision of services) for own needs, the costs of which are not deductible (including through depreciation deductions) when calculating the tax on organizations' profits. On this basis, there will also be no object of VAT taxation, since the costs of assembling computers are included in their initial cost and taken into account for the purpose of calculating income tax by accruing depreciation.

As we can see, the cost of computers in accounting was 89,020 rubles and it consisted of the cost of components, wages accrued to employees, the amounts of the unified social tax (hereinafter - UST) and contributions to the Pension Fund of the Russian Federation (hereinafter - PF RF), and also insurance premiums against accidents at work and occupational diseases (75,000 rubles + 10,000 rubles + 2,600 rubles + 1,420 rubles).

Calculate the value of the created fixed asset for profit tax purposes.

The amount of direct costs that form the initial cost of the fixed asset will consist of the cost of materials, wages of employees and the amount of the unified social tax, and will amount to 87,600 rubles (75,000 rubles + 10,000 rubles + 2,600 rubles).

In the original cost of fixed assets, and therefore in the composition of direct expenses for the purpose of calculating income tax, we did not include insurance premiums to the pension fund of the Russian Federation and the amount of insurance premiums from accidents at work.

In accordance with the Letter of the Ministry of Taxation of the Russian Federation dated September 5, 2003 No. VG-6-02 / [email protected]“On Issues Related to the Application of Chapter 25 of the Tax Code of the Russian Federation” the amounts calculated in accordance with Federal Law No. 167-FZ of December 15, 2001 “On Mandatory Pension Insurance” are not included in the taxpayer’s expenses either for wages or for as part of the costs of paying the unified social tax, but at the same time they are subject to reflection as part of other expenses, therefore, they are included in the composition of indirect expenses.

The difference between the initial cost of fixed assets, formed for accounting purposes and for profit tax purposes, will be 1,420 rubles. This amount is the taxable temporary difference we mentioned above.

The amount of the deferred tax liability will be equal to 340.8 rubles (1,420 rubles x 24%). This amount will be repaid over the entire useful life of the created fixed assets as depreciation accrues.

End of example.

Learn more about questions related tofeatures of accounting for fixed assets, you can find in the book of CJSC "BKR-Intercom-Audit" "fixed assets».

Today we will get acquainted with the independent production of OS objects

Accounting

P(S)BU 7 "Fixed Assets" classifies the costs of manufacturing objects of non-current tangible assets as capital investments in non-current tangible assets. The fixed assets created on their own are credited by the enterprise to the balance sheet at their original cost (clause 7 P (S) BU 7).

Recall

The initial cost of P(S)BU 7 considers the historical (actual) cost of non-current assets in the amount of cash or fair value of other assets paid (transferred), spent for acquisition (creation) of non-current assets.

The composition of the initial cost of the fixed asset is given in paragraph 8 of P (S) BU 7. For more information on the list of expenses that form the initial cost of fixed assets, read the material.

Expenses that form the initial cost of the acquired (created) fixed assets are collected on the debit of sub-accounts (depending on the type of object):

• 151 "Capital construction";
• 152 "Acquisition (manufacturing) of fixed assets";
• 153 “Acquisition (manufacturing) of other non-current tangible assets”.

As you can see, P(S)BU 7 does not contain any surprises regarding the accounting for expenses for the independent production of fixed assets, that is, absolutely the same rules apply as for accounting for the acquisition of fixed assets. Therefore, in general matters of formation of the initial cost, you can use our advice provided in the article. "Accounting for the acquisition of fixed assets for the national currency".

Thus, the initial cost of the OS object created or built by the enterprise includes all costs associated with its creation (construction), installation, installation, adjustment and bringing it to a state in which it is suitable for use at the enterprise with the planned purpose. Here is an approximate list of expenses that may fall into capital investments for the creation of fixed assets.

So, the initial cost of the created (built) OS objects, among other things, will include:

the cost of raw materials, building materials and structures, semi-finished products, fuels and lubricants, water, electricity, spare parts, auxiliary materials, low-value and wearing items spent on the creation (construction) of a specific OS object (both purchased from third-party organizations and manufactured at auxiliary enterprise productions). They are written off by wiring Dt 151, 152 ,153 Kt 201"Raw materials and materials", 202 "Purchased semi-finished products and components", 203 "Fuel", 205 "Construction Materials", 207 "Spare parts", 209 "Other materials",
22 "Low-value and wearing items", 23 "Production", 631 "Settlements with domestic suppliers", 685 "Settlements with other creditors";

• the cost of works (services) performed (provided) by third-party enterprises or structural divisions of their enterprise, rent for the use of non-current assets involved in the creation (construction) of an fixed assets object. They are written off by wiring Dt 151, 152 , 153 Kt 631, 685 , 23 ;
• expenses for basic and additional wages, incentive, compensation and other cash payments to employees involved in the creation (construction) of fixed assets, deductions for obligatory state social insurance. They are charged by posting Dt 151, 152 , 153 Kt 661, 651 , 652 ;
• depreciation of fixed assets, intangible assets and other non-current tangible assets involved in the creation (construction) of the fixed assets. It is charged by posting Dt 151,152 , 153 Kt 131, 132 , 133 ;
• justified by the calculation of the obligation (estimated amount of expenses), which, in accordance with the legislation, arises from the enterprise regarding the dismantling, relocation of the fixed assets and bringing the land plot on which it is located into a condition suitable for further use (in particular, for the reclamation of disturbed lands). Under these circumstances, records Dt 151, 152 , 153 Kt 478"Ensuring the restoration of land." In the future, on the debit of the sub-account 478 displays the use of the created security for the ongoing work on dismantling, moving the OS object, reclamation of disturbed lands;
• financial expenses that form the cost of qualifying assets in accordance with P (S) BU 31 "Financial expenses", - Dt 151, 152 , 153 Kt 951, 952 .

When the object is recognized as suitable for use, all accumulated expenses are written off to the debit of the sub-account, on which the OS object is taken into account: Dt 10"Fixed assets" or 11 "Other non-current tangible assets" Kt 151, 152 , 153 .

tax accounting

income tax

According to clause 144.1 of the Tax Code of Ukraine (hereinafter - TCU), the costs of independent production (creation) of fixed assets, non-material assets, cultivation of long-term biological assets for use in business activities, including the cost of paying wages to employees who were engaged in the manufacture (creation) of fixed assets and intangible assets, are subject to tax depreciation.

At the same time, in tax accounting, depreciation is not subject to depreciation and expenses for the acquisition / self-production and repair, as well as for reconstruction, modernization or other improvements are made at the expense of appropriate sources of financing. non-production OS(Clause 144.3 of the TCU). Note that non-production operating systems, according to Art. 144.3 of the TCU are non-current tangible assets that are not used in the economic activities of the payer.

Acquired (self-produced) fixed assets are credited to the taxpayer's balance sheet in the same way as in accounting, that is, at their original cost (clause 146.4 of the TCU).

At the same time, the TCU has a special rule that relates to the topic we are considering. According to clause 146.6 of the Tax Code, in the event that the taxpayer incurs expenses for the independent production of fixed assets by the taxpayer for his own production needs, the cost of the fixed assets object, which is depreciated, increases by the amount of all production costs incurred by the taxpayer that are associated with their manufacture and commissioning, as well as the costs of production of such fixed assets, excluding VAT paid, if the taxpayer is registered as a VAT payer, regardless of funding sources.

And although clause 146.6 of the TCU speaks of the cost that is depreciated, it is obvious that this rule concerns precisely the formation of the initial cost of fixed assets, on the basis of which the depreciated cost is calculated (clause 14.1.19 of the TCU).

Therefore, in fact, in tax accounting, it makes sense for an enterprise to focus on a list of expenses that form the initial cost of fixed assets in accounting in accordance with paragraph 8 of P (S) BU 7. At least you will have an indicative list of consumable components of the initial cost of fixed assets.

value added tax

Everything is standard with this tax. Recall the basic rules. Consequently, the VAT charged (paid) by the payer of this tax in connection with the acquisition ( construction, building) Fixed assets, including in the case of their import, are included in the tax credit on a general basis (clause 198.2, clause 198.3 of the TCU). That is, provided that such fixed assets will be used in business transactions subject to VAT.

The tax credit of the reporting period is determined on the basis of the contractual (contractual) value of goods/services, but not higher than the level of regular prices (recall that from 01.01.2013, regular prices are determined according to Article 39 of the Tax Code).

The right to accrue a tax credit arises regardless of whether the payer began to use the acquired and created fixed assets in taxable business transactions during the reporting tax period, and also whether he carried out taxable transactions during such reporting tax period.

The tax credit must be confirmed by a properly executed tax invoice (Clause 198.6 of the Tax Code).

If fixed assets have been produced for their use in business operations that are not subject to VAT or are exempt from taxation, the taxpayer will not receive a tax credit (clause 198.4 of the Tax Code). When they are partially used in taxable transactions, and partially not, the tax credit includes only the share of VAT paid (accrued) on the acquisition or manufacture of fixed assets, which corresponds to the share of use of such assets in taxable transactions (clauses 199.1, 199.2 , 199.3 GCC).

In turn, at the end of the calendar year, the taxpayer recalculates the share of the use of goods/services and non-current assets in taxable transactions, based on the actual volumes of taxable and non-taxable transactions carried out during the year.

The recalculation of the share of use of non-current assets in taxable transactions is carried out based on the results of one, two and three calendar years following the year in which they began to be used (put into operation) (clause 199.4 of the Tax Code).

Let us give an example of accounting and tax accounting for the creation of an fixed assets object (construction in a contractual way).

Example

In the first quarter of 2013, an enterprise (payer of income tax and VAT on a general basis) built a greenhouse for growing vegetables under contract.

Construction costs:

• building materials - UAH 100,000;
• fuels and lubricants - UAH 5,000;
• other materials - UAH 7,000;
• electricity, gas, water - UAH 4,000;
• rental of construction equipment - UAH 20,000;
• auxiliary production services - UAH 5,000;
• wages of workers employed in construction - UAH 40,000, social charges - UAH 16,000;
• depreciation of fixed assets that are used in construction - UAH 8,000.

The greenhouse was built and put into operation in accordance with the Act of acceptance and transfer (internal movement) of fixed assets (standard form No. OZ-1).

The accounting records of these operations will be given in table.

Table

Accounting for the creation (construction) of an OS object

An enterprise can manufacture fixed assets (hereinafter - OS) on its own either on its own (i.e., in an economic way), or with the involvement of a contracting organization (in a contracting way).

Self-made fixed assets must be credited to the balance sheet at their original cost (clause 146.4 of the Tax Code, hereinafter referred to as the Tax Code; clause 7 P (S) BU 7).

If operating systems are created for their own needs:

household method- their initial cost includes all expenses provided for in paragraph 8 of P (S) BU 7, namely:

• direct material costs (raw materials and materials, spare parts, semi-finished products, etc.);
• direct labor costs of employees with accrued ERUs;
• general running costs;
• the costs of paying for the services of third parties for the manufacture, installation, assembly and adjustment of such assets;
• equipment depreciation, etc.;

by contract method - their initial cost includes the costs of paying for work and services performed by the contractor, and other costs specified in paragraph 8 of P (S) BU 7.

Thus, the costs of manufacturing fixed assets in accounting and tax accounting form the initial cost of such fixed assets. In the future, they are depreciated (paragraphs 146.5, 146.6 of the Tax Code; paragraph 8 of P (S) BU 7) and are not included in the expenses of the current period (paragraphs 139.1.5 of the Tax Code).

OS manufacturing costs are capital investment, are accumulated in the debit of account 15 from the credit of expense accounts (20, 23, 25, 65, 66, 91, etc.), and when the facility is put into operation, they are written off with accounting entries: Dt 10, 11 - Kt 15.

In order to form the initial cost, situations are distinguished when:

• first, the enterprise decided that OS objects would be manufactured (created) for their own needs, and then these OS were manufactured;
• first, the objects were manufactured as finished products of the enterprise or purchased as goods (i.e. for sale), and then it was decided that part of such finished products or goods would be used as fixed assets by the enterprise itself. That is, objects are transferred to fixed assets from the composition of current assets.

In the second situation, when objects are transferred from current assets (finished products, goods, etc.) to fixed assets, their initial cost is equal to the cost of such finished products or goods, which is determined in accordance with P (S) BU 9 "Stocks" and P (S) BU 16 "Expenses" (clause 11 P (S) BU 7).

In addition, if at the same time the costs of transportation, installation and installation of the object at the place of its operation are also incurred, then these costs also increase the initial cost of the object.

Production of fixed assets and transfer from current assets

The company made decisions:

• make a table for your own production needs;
• transfer to the OS from the composition of the finished product a wardrobe, from the composition of the goods - a leather chair for the manager's office.

Let's record these transactions.

(UAH)

This shows simple operations for creating an OS in an enterprise. More complex business operations related to the construction and construction of facilities, the rules and requirements for their manufacture, are not yet considered. There is a time for everything: we go from simple to complex. And then the complex becomes simple.

Accounting

The initial cost of fixed assets manufactured by the organization's own resources, determined in accordance with paragraph 8 of PBU 6/01, is the amount of actual costs for the acquisition, construction, and manufacture, excluding value added tax and other reimbursable taxes.

Let us dwell on the procedure for reflecting the creation of a fixed asset in the accounts of accounting.

When creating fixed assets, components, materials, spare parts, etc. are used. In accordance with paragraph 2 of the Accounting Regulation "Accounting for inventories" PBU 5/01, approved by the Order of the Ministry of Finance of the Russian Federation dated June 9, 2001 No. 44n "On approval of the Regulations for accounting "Accounting for inventories" PBU 5 / 01", purchased individual components are accepted for accounting as inventories.

In accordance with the Chart of Accounts for Accounting Financial and Economic Activities of Organizations and the Instructions for its Application, approved by the Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n “On Approval of the Chart of Accounts for Accounting Financial and Economic Activities of Organizations and Instructions for its Application” (hereinafter - Chart of accounts), the presence and movement of inventories (hereinafter - Inventory) is carried out on account 10 "Materials" on separate sub-accounts opened for this account.

If the created fixed assets are supposed to be used for a period exceeding 12 months, they are accepted for accounting as part of the organization's fixed assets in accordance with paragraph 4 of PBU 6/01.

Based on paragraphs 7 and 8 of PBU 6/01, the created fixed assets are accepted for accounting at their original cost, which is determined based on the total cost of the components included in the fixed asset (excluding VAT), as well as the amount of costs incurred for their creation. Such costs are the amount of wages accrued to employees, as well as the amount of unified social tax and insurance premiums accrued on wages.

The organization's costs associated with the acquisition and creation of fixed assets are reflected on account 08 "Investments in non-current assets" in correspondence with account 10 "Materials", as well as with cost accounts.

The cost of fixed assets collected and put into operation is reflected in the debit of account 01 “Fixed assets” and the credit of account 08 “Investments in non-current assets”.

Accounting procedure for value added tax

In accordance with paragraph 2 of Article 159 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), when performing construction and installation work for its own consumption, the organization must charge VAT. The tax base, in this case, will be determined as the cost of the work performed, calculated on the basis of all the taxpayer's actual expenses for their implementation.

Subsequently, the organization will be able to deduct the amount of accrued VAT, in addition, the organization can also reimburse the "input" VAT on inventories and contract work used to create the fixed asset. This follows from paragraph 6 of Article 171 of the Tax Code of the Russian Federation, which, in particular, states that tax amounts presented to the taxpayer by contractor organizations (customers - developers) during their capital construction, assembly (installation) of fixed assets, tax amounts to the taxpayer for goods (works, services) acquired by him for the performance of construction and installation works, and the amount of tax presented to the taxpayer when he acquires objects of capital construction in progress.

Tax amounts calculated by taxpayers in accordance with paragraph 1 of Article 166 of the Tax Code of the Russian Federation when performing construction and installation works for their own consumption, the cost of which is included in expenses accepted for deduction (including through depreciation deductions) when calculating corporate income tax, are subject to deductions.

The moment when an organization can accept VAT amounts for deduction is defined in paragraph 5 of Article 172 of the Tax Code of the Russian Federation. The deductions of the amounts of "input" VAT on the inventory and contract work are made as the relevant objects of completed capital construction (fixed assets) are registered from the moment specified in paragraph two of paragraph 2 of Article 259 of the Tax Code of the Russian Federation (that is, from the moment the depreciation of fixed assets, which starts on the 1st day of the month following the month in which these objects were put into operation) or when an object of capital construction in progress is sold.

Tax deductions for construction and installation work for own consumption are made as the tax is paid to the budget, in accordance with Article 173 of the Tax Code of the Russian Federation.

Inventory for the creation of fixed assets on their own can be acquired long before the creation of fixed assets, which means that the amount of VAT on them will already be deductible. The creation of fixed assets can be carried out in a different period. In this situation, the amount of VAT previously accepted for deduction must be restored for payment to the budget and accepted for deduction only after the created objects are registered as fixed assets. If the acquisition of materials and the acceptance of objects created from these materials as fixed assets occur in the same VAT tax period, then VAT on components transferred for the construction of an object or for assembly may not be restored.

Note!

Federal Law No. 118-FZ of July 22, 2005 “On Amendments to Chapter 21 of Part Two of the Tax Code of the Russian Federation” (hereinafter Federal Law No. 118-FZ) made a significant addition to Article 159 of the Tax Code of the Russian Federation. Moreover, since this law enters into force one month after its publication (Rossiyskaya gazeta No. 166 dated July 30, 2005) and applies to legal relations starting from January 1, 2005 (that is, “retroactively”), then use With these changes, the VAT taxpayer has the right now.

The amendment establishes the procedure for determining the tax base for construction and installation works when reorganizing legal entities. Note that the construction of facilities is a rather lengthy process, therefore, in practice, it often turns out that, while building a particular facility, a legal entity can be reorganized. Since, in accordance with paragraph 1 of subparagraph 3 of Article 146 of the Tax Code of the Russian Federation, the performance of construction and installation works for own consumption is an object of VAT taxation, therefore, tax must be accrued and paid to the budget from such an operation. However, when calculating VAT in this case, a whole host of questions arise, because before the introduction of such an amendment, Chapter 21 “Value Added Tax” did not at all consider the case of charging tax on construction and installation works during the reorganization of a legal entity. As a result of the reorganization, an object of capital construction in progress is transferred under a deed of transfer to a legal entity formed as a result of the reorganization, which continues the construction of the object. Prior to the introduction of this amendment, it remained unclear how the assignee should have determined the tax base: to start only from the amount of expenses collected on account 08, which was transferred to him under the act, or to include in the tax base only his own expenses for the construction of the building. After all, it must be said that due to the vagueness of the wording of paragraph 2 of Article 159 of the Tax Code of the Russian Federation, even "ordinary" VAT taxpayers who build facilities "for themselves" in an economic way now and then have problems with the tax authorities. But what if the organization is reorganized? After all, the wording of paragraph 2 of Article 159 of the Tax Code of the Russian Federation does not give a clear idea of ​​​​what should be understood by the actual costs of the developer for the implementation of construction and installation works.

The tax base for the performance of construction and installation works for own consumption is calculated as the cost of the work performed, calculated on the basis of all the actual costs of the developer for their implementation. Does this case imply the performance of construction and installation works by the taxpayer itself, or does this include all the taxpayer's expenses, both his own and those purchased from specialized organizations, related to the construction of the facility?

Recall that in paragraph 3.2 of the Guidelines approved by the Order of the Ministry of Taxes of the Russian Federation dated December 20, 2000 No. BG-3-03 / 447 "On approval of the Guidelines for the application of Chapter 21 "Value Added Tax" of the Tax Code of the Russian Federation" (hereinafter the Methodological recommendations on VAT) noted that:

“For the purpose of applying subparagraph 3 of paragraph 1 of Article 146, the object of taxation is the cost of construction and installation works performed for own consumption. Such works include construction and installation works carried out by economic means from January 1, 2001 directly by taxpayers for their own needs. Construction and installation works performed by individual entrepreneurs at facilities intended for their personal consumption are not subject to taxation.

This wording of the Methodological Recommendations allows us to conclude that when calculating the tax base for construction and installation work for their own consumption, VAT taxpayer organizations should take into account only construction and installation work performed on their own and not include construction and installation work performed during construction in the tax base. object by third parties. The same point of view is stated in Letter No. 03-1-08/819/16 of March 24, 2004 of the Ministry of Taxation of the Russian Federation “On the procedure for determining the tax base for VAT”. It is worth noting that this letter is only an explanation on the specific request of the taxpayer, that is, it is not a regulatory document.

An organization can build a fixed asset on its own. There are two construction methods:

• - contractor (if the work is carried out by third-party contractors);
• - economic (if the firm builds independently).

In accounting, the initial cost of fixed assets built in any of these ways includes all construction and commissioning costs: the cost of purchasing materials, purchasing and installing equipment, remuneration of workers, etc.

After the completion of the contract work, an act is drawn up indicating the estimated cost of construction. On the basis of such an act, we reflect the postings:

Debit 08-3 Credit 60

Reflected the cost of construction work;

Debit 19-1 Credit 60

The amount of VAT indicated in the invoice of the contracting company is reflected.

In order to correctly calculate VAT when performing construction and installation works for own consumption, it is necessary to perform a number of sequential steps.

• 1. Determine the tax base for completed construction and installation work.
• 2. Determine the tax period in which VAT must be charged and the tax amount calculated.
• 3. Draw up an invoice for the cost of completed construction and installation work.
• 4. To deduct the amount of "input" VAT on materials, works, services purchased to perform construction and installation work, and the amount of VAT charged on the volume of completed construction and installation work.
• 5. Complete and submit a tax return to the tax authority.
• 6. If there is a VAT amount calculated for payment in the declaration, transfer it to the budget.

Example. The company started construction of an administrative building. Construction was carried out by contract. The cost of all works amounted to 2,360,000 rubles. (including VAT - 360,000 rubles).

After signing the act, it is necessary to record the postings:

Debit 08-3 Credit 60

2,000,000 rubles (2,360,000 - 360,000) - the cost of construction works is taken into account;

Debit 19-1 Credit 60

360 000 rub. - the amount of VAT on contract work was taken into account;

Debit 01 Credit 08

2,000,000 rubles - the constructed object is included in fixed assets;

Debit 68, sub-account "Calculations for VAT" Credit 19-1

360 000 rub. - VAT is deductible;

Debit 60 Credit 51

RUB 2,360,000 - Paid construction costs.

It is necessary to charge VAT on construction and installation works performed for own consumption at the end of each tax period (clause 10, article 167 of the Tax Code of the Russian Federation).

Therefore, when performing construction and installation works for your own consumption, you need to charge VAT on such work quarterly based on the volume of construction and installation works completed during this quarter.

In accounting, the accrual of VAT on the cost of construction and installation works performed for own consumption can be reflected in the debit of account 19 (sub-account, for example, 19-5 "VAT accrued on the cost of construction and installation work performed for own consumption") and on the credit of account 68.

With the economic method, the organization carries out construction work independently (without involving contractors).

In this case, all construction costs (the cost of building materials, depreciation of fixed assets used in construction, wages of workers, etc.) are also taken into account in the debit of account 08 "Investments in non-current assets".

We record it like this:

Debit 08-3 Credit 10 (02, 07, 70, 69...)

Reflected the cost of construction work performed on their own.

The cost of construction and installation works for the company's own needs is subject to VAT. In this case, the amount of tax can be deducted only on the condition that:

• - a production facility was built;
• - the amount of VAT is transferred to the budget.

Example. In July 2011, the company began to build a warehouse using its own method.

Construction costs amounted to 1,190,000 rubles, including:

• - the cost of materials - 590,000 rubles. (including VAT - 90,000 rubles);
• - the salary of construction workers (taking into account deductions to off-budget funds and contributions for insurance against accidents at work and occupational diseases) - 400,000 rubles;
• - depreciation of construction machinery and equipment - 200,000 rubles.

Let's show the wiring:

Debit 10 Credit 60

RUB 500,000 (590,000 - 90,000) - materials for construction were credited;

Debit 19-3 Credit 60

90 000 rub. - VAT on credited materials was taken into account;

Debit 60 Credit 51

RUB 590,000 - paid materials;

Debit 08-3 Credit 10

RUB 500,000 - written off construction materials;

Debit 68, sub-account "Calculations for VAT" Credit 19-3

90 000 rub. - accepted for VAT deduction on materials (in the period of their write-off);

Debit 08-3 Credit 70, 69, 68

400 000 rub. - wages, deductions to off-budget funds and contributions for insurance against industrial accidents and occupational diseases have been accrued;

Debit 08-3 Credit 02

200 000 rub. - accrued depreciation on construction equipment;

Debit 19-5 Credit 68, sub-account "VAT calculations"

RUB 198,000 (1,100,000 rubles x 18%) - VAT is charged on the basis of the economic method.

In September 2011, the warehouse was put into operation.

Debit 01 Credit 08-3

RUB 1,100,000 (500,000 + 400,000 + 200,000) - the warehouse has been put into operation.

Fixed asset objects transferred for rent or gratuitous use, as well as transferred to conservation, which are in the process of restoration, completion or additional equipment, are not written off from account 01. We also note that the accrual of depreciation on an asset in the amount of 100% of the original (replacement) cost is not a basis for writing off this asset from the register.

Acceptance of fixed assets for accounting. Fixed assets are recorded on account 01 at their initial cost in the amount of actual costs.

The initial cost of fixed assets is repaid by depreciation. The amounts of depreciation accrued on fixed assets are reflected on account 02 "Depreciation of fixed assets". During the useful life, the accrual of depreciation on fixed assets is not suspended, except for cases of transfer to conservation for a period of more than three months, as well as during the restoration of an object, the duration of which exceeds 12 months.

There are categories of fixed assets that are not depreciated. These include: OS facilities used for the implementation of the legislation of the Russian Federation on mobilization preparation and mobilization, which are mothballed and are not used in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for provision by the organization for a fee for temporary possession and use or for temporary use; land; objects of nature management; objects classified as museum objects and museum collections.

An organization may decide to annually revaluate fixed assets at their current (replacement) cost (clause 15 PBU 6/01). Revaluation of fixed assets is carried out by recalculating their original cost or current (replacement) cost and depreciation amounts accrued for the entire period of use of the objects. Revalued fixed assets are accounted for at replacement cost.