Okof car tachograph. The tachograph is the main tool or not. Corporate income tax

• OKOF - All-Russian classifier of fixed assets
• 300.00.00.00.000 - Machinery and equipment, including household inventory, and other objects
• 330.00.00.00.000 - Other machinery and equipment, including household inventory, and other objects

Subgroups

Grouping 330.26.51 in OKOF contains 7 subgroups.

1. 330.26.51.1 - Navigational, meteorological, geophysical and similar instruments
2. 330.26.51.2 - Radar equipment, radio navigation and remote control radio equipment
3. 330.26.51.3 - Accurate scales; tools for drawing, calculations, instruments for measuring linear dimensions, etc.
4. 330.26.51.4 - Instruments for measuring electrical quantities or ionizing radiation
5. 330.26.51.5 - Devices for monitoring other physical quantities
6. 330.26.51.6 - Other tools and instruments for measurement, control and testing
7. 330.26.51.7 - Thermostats, pressure stabilizers and other instruments and apparatus for automatic regulation or control

Depreciation groups

In the classification of fixed assets included in depreciation groups, code 330.26.51 is listed in the following groups:

Transition keys

To move from the old OKOF to the new OKOF, a direct transition key is used:

OKOF: code 330.26.51

330.26.51 - Measurement, testing and navigation equipment

Classifier: OKOF OK 013-2014
Code: 330.26.51
Name: Equipment for measurement, testing and navigation
Child elements: 7
Depreciation groups: 3
direct transition keys: 52

2018 okof2.ru - All-Russian classifier of fixed assets with decoding and search

The organization is engaged in cargo transportation and owns the appropriate vehicles. In 2016, tachographs were installed on them.

The tachograph should be attributed to the fifth depreciation group

What is the right thing to do: increase the cost of cars or attribute the cost of tachographs to other expenses? This question was submitted to hotline with subscribers of the magazine, which was held by our company in June of this year, and this is the answer given to the author of the question.

According to the editors, the cost of purchasing tachographs can be charged to expenses under the item "Materials" in both tax and accounting records, but only on condition that the cost of each tachograph does not exceed 40,000 rubles, and in accounting policy an appropriate limit on the cost of the OS is set.
Let's clarify our position. And first, let's figure out why you should not revise the cost of cars equipped with tachographs. To do this, you need to understand what the installation of a tachograph on a car is: modernization, retrofitting, something else ...

Why is it not necessary to revise the cost of the vehicle?

We note right away that the obligation to equip specific vehicles with tachographs, established by federal law ( the federal law dated 10.12.1995 N 196-FZ "On road safety") and regulations Government of the Russian Federation, does not mean that it is necessary to reconsider their value.
So, according to accounting and tax legislation the cost of fixed assets is subject to change only in a number of cases: when they are finalized, retrofitted, modernized and reconstructed.
The purpose of equipping cars with tachographs is to ensure continuous, uncorrected registration of information:
- about the speed and route of the car;
- on the mode of work and rest of drivers of vehicles.
In other words, the installation of tachographs does not affect:
— operational qualities of cars;
- their specifications;
— their useful lives, etc.
Meanwhile, these are the main criteria by which it is established whether reconstruction, modernization, etc. took place. OS or not.
It turns out that it is unlikely that the installation of tachographs can be considered as additional equipment, reconstruction or modernization of the operating system, increasing the cost of the facility by virtue of clause 14 PBU 6/01 "Accounting for fixed assets"<1>and paragraph 2 of Art. 257 of the Tax Code of the Russian Federation.
———————————
<1>Approved by Order of the Ministry of Finance of Russia dated March 30, 2001 N 26n.

Real estate analogy

To make the above conclusion more convincing, we will justify it on the example of real estate objects.
The Ministry of Finance considers (see Letter No. 07-02-06/247 of October 16, 2012) that, for the purposes of accounting and taxation, a real estate object is a single isolated complex - a set of installations, structures, equipment and other property united by a single functional purpose, structurally isolated as a whole.
Information about what equipment is included in this complex and what is not is presented in the table.

Following the presented logic, we conclude that the tachograph is a device for monitoring the mode of operation of the car and the driver, which:
- does not have a functional connection with the car itself;
- can be removed from the vehicle without causing damage to it or changing its purpose.
It turns out that the cost of purchasing tachographs should be taken into account separately from the cost of cars.

An example of additional equipment with an increase in cost. The installation of remote heating of the engine (heaters), according to the judges, is in a functional connection with the car itself (see Determination of the Supreme Arbitration Court of the Russian Federation of December 13, 2012 N VAC-12388/12 in case N A19-6806/2011) and leads to an increase in its cost .

How to account for tachographs?

Of course, a tachograph is an asset of an organization that has a material form. Therefore, when accepting it for accounting, the organization must be guided by at least two accounting provisions - PBU 6/01 and PBU 5/01 "Accounting for inventories"<2>.
———————————
<2>Approved by the Order of the Ministry of Finance of Russia dated 09.06.2001 N 44n.

The tachograph costs less than 40,000 rubles

If the organization has set a limit on the cost of fixed assets of 40,000 rubles. (clause 5 PBU 6/01), then tachographs are cheaper than 40,000 rubles. may qualify as MPS.
In this case, their acceptance for accounting, as well as the transfer of their value to expenses, must be carried out in accordance with PBU 5/01 and the Guidelines for accounting for inventories<3>. By general rule the cost of inventories is written off as expenses at the time of their transfer to production (commissioning, if we are talking about inventory, low-value equipment, overalls, etc.). The same procedure for recognition material expenses used for the purpose of taxing profits (clause 3 clause 1 article 254 of the Tax Code of the Russian Federation).
———————————
<3>Approved by the Order of the Ministry of Finance of Russia dated December 28, 2001 N 119n.

The tachograph costs more than 40,000 rubles, but cheaper than 100,000 rubles

If the organization does not set a limit on the value of fixed assets of 40,000 rubles. (clause 5 PBU 6/01) or installed, but tachographs cost more than 40,000 rubles, then they should be included in the OS as independent inventory items.
And here one should ask the question: can an accountant bring together the accounting and tax accounting of tachographs?
We think it can, but with some reservations.
As you know, the cost of fixed assets is written off as expenses through depreciation (clause 4, paragraph 4 clause 5, clause 17 PBU 6/01), that is, evenly, taking into account the useful life of the asset (clause 19 PBU 6/01 ), which is established by the organization according to certain rules (clause 20 PBU 6/01).
For income tax purposes, property worth up to 100,000 rubles. from 01.01.2016 it is not recognized as depreciable (clause 1 of article 256 of the Tax Code of the Russian Federation), that is, its cost is transferred to expenses not under the item "Depreciation", but under the item "Material expenses".
Thus, there is a difference in the qualifications of tachographs costing in the range from 40,001 to 100,000 rubles;
- for the purposes of accounting, such objects are fixed assets, the cost of which is transferred to expenses in the form of depreciation;
- for the purposes of taxation of profits - this is other property that is not depreciable, the cost of which is transferred to expenses in the manner prescribed by paragraphs. 3 p. 1 art. 254 of the Tax Code of the Russian Federation.
As a general rule, for the purpose of applying Ch. 25 of the Tax Code of the Russian Federation, the cost of property that is not depreciable is included in the composition of material costs in full as the facility is put into operation. However, taxpayers have the right to recognize the cost of this property in expenses for more than one reporting period (taking into account the period of its use or other economically justified indicators). This is also stated in the Letter of the Ministry of Finance of Russia dated May 26, 2016 N 03-03-06/1/30414.
It turns out that the organization has the right to decide on the uniform recognition of the cost of tachographs as expenses, which falls within the range from 40,001 to 100,000 rubles, and correlate the write-off period with the useful life of tachographs in accounting.
Now about what risk is seen here. In pp. 3 p. 1 art. 254 of the Tax Code of the Russian Federation refers to the possibility of writing off the value of property for material expenses during more than one reporting period, and not more than one tax period.
The concept of the reporting period is given in Art. 285 of the Tax Code of the Russian Federation:
- for organizations that calculate monthly advance payments based on the actual profit received, the reporting periods for income tax are a month, two months, three months, etc. before the end of the calendar year;
- for the rest - I quarter, half a year and nine months of the calendar year.
In turn, the tax period is a calendar year.
It follows from this that a literal reading of paras. 3 p. 1 art. 254 of the Tax Code of the Russian Federation allows an organization to distribute the costs of purchasing tachographs worth from 40,001 to 100,000 rubles. for several reporting periods (within several months or quarters of a calendar year), but not several years.
Despite the expressed doubts, we admit that tax authorities nevertheless, they will not find fault with the convergence of tax and accounting for tachographs costing from 40,000 to 100,000 rubles.
After all, even if they fix the organization’s mistake, this will mean that at the time the tachographs were put into operation, the material costs were not recognized in full, which means that the tax was overpaid.
The data adjustment will indicate the amount of the overpayment, which can be set off as tax arrears formed in subsequent tax periods as a result of an error.
Of course, this will not eliminate the need to pay a penalty, but perhaps the tax authorities will prefer to simply ignore this deviation from the literal reading of paragraphs. 3 p. 1 art. 254 of the Tax Code of the Russian Federation.

Summarize. Installing a tachograph on a car is not a modernization or reconstruction, therefore the cost of the vehicle itself is not subject to revision. Tachographs are accepted for accounting as independent OS objects. Further write-off of their cost as expenses depends on the unit price of the tachograph:
- if it does not exceed 40,000 rubles, then the costs are written off at a time both for the purposes of accounting and for taxation purposes (if there is an appropriate limit on the cost of fixed assets established in the accounting policy);
- if above 40,000 rubles, but not more than 100,000 rubles, then new fixed assets appear in accounting, which are depreciated over a certain period of time, in tax accounting, the cost of tachographs is evenly transferred to material expenses (presumably the same number of years, as in accounting);
- if above 100,000 rubles, then both in accounting and in tax accounting, tachographs are recognized as fixed assets and are gradually depreciated.

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LLC purchased tachographs worth more than 40,000 rubles for installation on vehicles. To which depreciation group should they be attributed and what is the useful life to establish? 23.04.2014 18:49

Question: LLC purchased tachographs worth more than 40,000 rubles for installation on vehicles.

Tachograph. Accounting and taxation

To what depreciation group should they be attributed and what useful life should be set?

Answer: After considering the issue, we came to the following conclusion:
For the purposes of taxation of profits of organizations, tachographs belong to the 4th depreciation group with a useful life of more than five to seven years inclusive.

For accounting purposes, an organization has the right to independently determine the useful life, including using the Classification. The choice of the procedure for determining the useful life when accepting a fixed asset for accounting should be reflected in the accounting policy of the organization for accounting purposes.

Rationale for the conclusion:

The tachograph is an automatic on-board technical device for continuous indication and recording of the distance traveled and the speed of the vehicle, the driver’s work and rest time, designed to ensure the implementation of legislative and regulatory requirements that ensure the harmonization of social and commercial relationships in the field of transport, as well as the danger of road traffic (National Standard Russian Federation GOST R 53831-2010 "Motor vehicles. Tachographs. Technical requirements for installation" (approved by order federal agency on technical regulation and metrology dated 07.07.2010 N 159-st)).

In accordance with paragraph 1 of the Requirements for tachographs installed on vehicles (approved by order of the Ministry of Transport of the Russian Federation of February 13, 2013 N 36), the requirements for tachographs installed on vehicles are developed in order to provide tachographs with continuous, uncorrectable registration of information about speed and route movement of vehicles, on the mode of work and rest of drivers of vehicles.

income tax

In accordance with paragraph 1 of Art. 258 of the Tax Code of the Russian Federation, depreciable property is distributed among depreciation groups in accordance with its useful life.

The useful life is the period during which the object of fixed assets serves to fulfill the objectives of the taxpayer's activities.

The useful life is determined by the taxpayer independently on the date of commissioning of this depreciable property in accordance with the provisions of Art. 258 of the Tax Code of the Russian Federation and taking into account the Classification of fixed assets included in depreciation groups (hereinafter referred to as the Classification), approved by Decree of the Government of the Russian Federation of 01.01.2002 N 1.

In turn, when attributing fixed assets to a depreciation group according to the Classification, one should be guided by All-Russian classifier fixed assets OKOF (OK 013-94), approved by the Decree of the State Standard of Russia dated December 26, 1994 N 359 (hereinafter - OKOF).

In accordance with the OKOF, tachographs are assigned to code 14 3314310 "Instruments for measuring motion parameters". By classification, such equipment is assigned to the 4th depreciation group with a useful life of more than five to seven years, inclusive, because The classification provides for the inclusion in this group directly of class 14 3314000 "Test equipment", which also includes code 14 3314310.

Please note: if there is no object code in the Classification, the organization has the right to use the norm of clause 6 of Art. 258 of the Tax Code of the Russian Federation, according to which, for those types of fixed assets that are not specified in depreciation groups, the useful life is set by the taxpayer independently in accordance with the technical conditions or recommendations of manufacturing organizations (letters of the Ministry of Finance of Russia dated 01.25.2010 N 03-03-06 / 1/21, dated November 16, 2009 N 03-03-06 / 1/756, Ministry of Economic Development of Russia dated August 15, 2006 N D19-73).

In other words, in the absence of an appropriate code, when determining the useful life of the item of fixed assets of interest, one should be guided by technical passport manufacturer or other similar technical documentation.

If it is impossible to determine the useful life of the fixed asset using these documents, then you can contact the manufacturer (seller) with a corresponding request. Further, based on the established useful life, the depreciation group should be determined in accordance with paragraph 3 of Art. 258 of the Tax Code of the Russian Federation. To include a specific type of depreciable property in the Classification, the financial department recommends contacting the Ministry of Economic Development of Russia (letter of the Ministry of Finance of Russia dated November 16, 2009 N 03-03-06/1/756).

Accounting

The accounting procedure for fixed assets is regulated by:

- Guidelines for accounting of fixed assets (hereinafter - Guidelines), approved by order of the Ministry of Finance of Russia dated October 13, 2003 N 91n;

— Chart of accounts for accounting of financial and economic activities of organizations, approved by order of the Ministry of Finance of Russia dated October 31, 2000 N 94n (hereinafter referred to as the Chart of Accounts).

According to paragraph 4 of PBU 6/01, an asset is accepted by the organization for accounting as fixed assets if they are simultaneously performed following conditions:

- the object is intended for use 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;

- the object is intended for use for a long time, that is, a period lasting more than 12 months or a normal operating cycle if it exceeds 12 months;

- the organization does not assume the subsequent resale of this object;

- the object is able to bring economic benefits (income) to the organization in the future.

According to PBU 6/01 in accounting, the useful life is the period during which the use of an fixed asset object brings economic benefits (income) to the organization.

Paragraph 20 of PBU 6/01 establishes that when accounting for fixed assets, their useful life is determined by the organization independently based on:

— the expected life of this facility in accordance with the expected productivity or capacity;

— expected physical wear and tear, depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, the repair system;

— regulatory and other restrictions on the use of this facility.

The organization has the right for accounting purposes to independently determine the useful life, without relying on any norms, but only guided by paragraph 20 of PBU 6/01 (letter of the Ministry of Finance of Russia dated 03.27.2006 N 03-06-01-04 / 77). At the same time, it can (but is not obliged to) use the Classification (clause 1 of the Decree of the Government of the Russian Federation of 01.01.2002 N 1).

The choice of the procedure for determining the useful life when accepting a fixed asset for accounting should be reflected in the accounting policy of the organization for accounting purposes (clause 7 PBU 1/2008 "Accounting policy of the organization").

ACCOUNTING OF TACHOGRAPHS AND CARDS TO THEM

I.V. Artemova,
chief accountant, consultant

Institutions that own and use buses and trucks need to equip them with tachographs in accordance with legal requirements. In addition, it is necessary to periodically change the cards (cards) for them, which may be caused by their expiration, damage or changes in the composition of drivers.

Equipping vehicles with tachographs

According to Ch.

What depreciation group do tachographs for a car belong to?

1 st. 20 of the Federal Law of December 10, 1995 No. 196-FZ "On Road Safety" legal entities, carrying out activities on the territory of the Russian Federation related to the operation of vehicles, are obliged to equip them with technical means of control that ensure continuous, uncorrected registration of information on the speed and route of movement, as well as on the mode of work and rest of drivers (hereinafter referred to as tachographs).
Order of the Ministry of Transport of Russia dated February 13, 2013 No. 36 (hereinafter - Order No. 36) approved:
— Requirements for tachographs (Appendix 1);
— Categories and types of vehicles equipped with tachographs (Appendix 2);
- Rules for the use (Appendix 3), maintenance (Appendix 4) and control of the operation of tachographs (Appendix 5).
According to Appendix 2 to Order No. 36, tachographs must be equipped with the following categories and types of vehicles put into circulation and in operation on the territory of the Russian Federation:

The list of exceptions - modes of transport that do not need to be equipped with tachographs, is quite extensive:

After considering the issue, we came to the following conclusion:

For the purposes of taxation of profits of organizations, tachographs belong to the 4th depreciation group with a useful life of more than five to seven years inclusive.

For accounting purposes, an organization has the right to independently determine the useful life, including using the Classification. The choice of the procedure for determining the useful life when accepting a fixed asset for accounting should be reflected in the accounting policy of the organization for accounting purposes.

Rationale for the conclusion:

The tachograph is an automatic on-board technical device for continuous indication and recording of the distance traveled and the speed of the vehicle, the time of work and rest of the driver, designed to ensure the implementation of legislative and regulatory requirements that ensure the harmonization of social and commercial relationships in the field of transport, as well as the danger of road traffic (National standard of the Russian Federation GOST R 53831-2010 "Motor vehicles. Tachographs. Technical requirements for installation" (approved by order of the Federal Agency for Technical Regulation and Metrology of 07.07.2010 N 159-st)).

In accordance with paragraph 1 of the Requirements for tachographs installed on vehicles (approved by order of the Ministry of Transport of the Russian Federation of February 13, 2013 N 36), the requirements for tachographs installed on vehicles are developed in order to provide tachographs with continuous, uncorrectable registration of information about speed and route movement of vehicles, on the mode of work and rest of drivers of vehicles.

income tax

In other words, in the absence of an appropriate code, when determining the useful life of an item of fixed assets of interest, one should be guided by the manufacturer's technical passport or other similar technical documentation.

If it is impossible to determine the useful life of the fixed asset using these documents, then you can contact the manufacturer (seller) with a corresponding request. Further, based on the established useful life, the depreciation group should be determined in accordance with paragraph 3 of Art. 258 of the Tax Code of the Russian Federation. To include a specific type of depreciable property in the Classification, the financial department recommends contacting the Ministry of Economic Development of Russia (letter of the Ministry of Finance of Russia dated November 16, 2009 N 03-03-06/1/756).

Accounting

The accounting procedure for fixed assets is regulated by:

Guidelines for the accounting of fixed assets (hereinafter - the Guidelines), approved by order of the Ministry of Finance of Russia dated October 13, 2003 N 91n;

Chart of accounts for accounting of financial and economic activities of organizations, approved by order of the Ministry of Finance of Russia dated October 31, 2000 N 94n (hereinafter referred to as the Chart of Accounts).

According to paragraph 4 of PBU 6/01, an asset is accepted by an organization for accounting as fixed assets if the following conditions are simultaneously met:

The object is intended for use 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;

The object is intended for use for a long time, that is, a period lasting more than 12 months or a normal operating cycle if it exceeds 12 months;

The organization does not assume the subsequent resale of this object;

The object is able to bring economic benefits (income) to the organization in the future.

According to PBU 6/01 in accounting, the useful life is the period during which the use of an fixed asset object brings economic benefits (income) to the organization.

Paragraph 20 of PBU 6/01 establishes that when accounting for fixed assets, their useful life is determined by the organization independently based on:

The expected life of this facility in accordance with the expected performance or capacity;

Expected physical wear, depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, the repair system;

Regulatory and other restrictions on the use of this object.

The organization has the right for accounting purposes to independently determine the useful life, without relying on any norms, but only guided by paragraph 20 of PBU 6/01 (letter of the Ministry of Finance of Russia dated 03.27.2006 N 03-06-01-04 / 77). At the same time, it can (but is not obliged to) use the Classification (clause 1 of the Decree of the Government of the Russian Federation of 01.01.2002 N 1).

The choice of the procedure for determining the useful life when accepting a fixed asset for accounting should be reflected in the accounting policy of the organization for accounting purposes (clause 7 PBU 1/2008 "Accounting policy of the organization").

Prepared answer:

Legal Consulting Service Expert GARANT

Volkova Olga

Response quality control:

Reviewer of the Legal Consulting Service GARANT

professional accountant Myagkova Svetlana

The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.

The tachograph is a device for continuous indication and registration of the distance traveled and the speed of the vehicle, the time of work and rest of the driver (GOST R 53831–2010 of 07.07.10 No. 159-st, order of the Ministry of Transport of Russia of 02.13.13 No. 36).

In other words, this is equipment that measures and records the parameters of the vehicle's movement. And such equipment corresponds to the position "Instruments for measuring motion parameters - tachometers" (OKOF0 code). Devices for measuring motion parameters, according to the Classification (approved by Decree of the Government of the Russian Federation of 01.01.02 No. 1), belong to the fourth depreciation group. That is, to property with a service life of five to seven years inclusive.

OKOF code for Tachographs 310 "Instruments for measuring motion parameters - tachometers", which is included in the class of fixed assets: 0 Test equipment.

In accordance with the Classification of Fixed Assets Included in Depreciation Groups Test equipment (OKOF0 code) is assigned to the 4th depreciation group, with a useful life of over 5 years up to 7 years inclusive.

Elena Popova, State Adviser of the Tax Service of the Russian Federation, 1st rank, comes to the same conclusion in an unofficial explanation in the newspaper UNP No., p. 11.

Additionally

Depreciation group - a group of objects of depreciable property (fixed assets and intangible assets) formed on the basis of useful lives. The main purpose of the depreciation group is to determine the useful life of an object.

8 August 2016 Equipping a car with a tachograph: accounting and taxes

The organization is engaged in cargo transportation and owns the appropriate vehicles. In 2016, tachographs were installed on them. What is the right thing to do: increase the cost of cars or attribute the cost of tachographs to other expenses? This question was sent to the hotline, and here is the answer given to the author of the question.

According to the editors, the cost of acquiring tachographs can be charged to expenses under the item “Materials” in both tax and accounting records, but only on condition that the cost of each tachograph does not exceed RUB, and the accounting policy sets an appropriate fixed asset cost limit.

Free legal consultation:

Let's clarify our position. And first, let's figure out why you should not revise the cost of cars equipped with tachographs. To do this, you need to understand what the installation of a tachograph on a car is: modernization, retrofitting, something else ...

Why is it not necessary to revise the cost of the vehicle?

We note right away that the obligation to equip specific vehicles with tachographs, established by federal law (Federal Law of December 10, 1995 No. 196-FZ “On Road Safety”) and regulations of the Government of the Russian Federation, does not mean that their cost needs to be reviewed.

Thus, according to accounting and tax legislation, the cost of fixed assets is subject to change only in a number of cases: when they are finalized, retrofitted, modernized and reconstructed.

The purpose of equipping cars with tachographs is to ensure continuous, uncorrected registration of information:

- about the speed and route of the car;

Free legal advice:

- on the mode of work and rest of drivers of vehicles.

In other words, the installation of tachographs does not affect:

– operational qualities of cars;

- their technical characteristics;

- their useful lives, etc.

Free legal advice:

Meanwhile, these are the main criteria by which it is established whether the reconstruction, modernization, etc. of the OS took place or not.

It turns out that it is unlikely that the installation of tachographs can be considered as additional equipment, reconstruction or modernization of the OS, increasing the cost of the object by virtue of clause 14 PBU 6/01 “Accounting for fixed assets” and clause 2 of Art. 257 of the Tax Code of the Russian Federation.

Real estate analogy

To make the above conclusion more convincing, we will justify it on the example of real estate objects.

The Ministry of Finance considers (see Letter No. 07‑02‑06/247 of October 16, 2012) that for the purposes of accounting and taxation, a real estate object is a single isolated complex - a set of installations, structures, equipment and other property united by a single functional purpose, structurally isolated as a whole.

Information about what equipment is included in this complex and what is not is presented in the table.

Free legal advice:

Into a single isolated complex

Property that is functionally connected with a building (structure) in such a way that it is impossible to move it without prejudice to its purpose

Property that can be detached from the property without damage (both to the property itself and to the building) without losing its purpose

Examples: elevators, integrated room ventilation, local networks, other building communications

Examples: computers, desks, video surveillance equipment

Free legal advice:

Following the presented logic, we conclude that the tachograph is a device for monitoring the mode of operation of the car and the driver, which:

- does not have a functional connection with the car itself;

– can be removed from the vehicle without causing damage to it or changing its purpose.

It turns out that the cost of purchasing tachographs should be taken into account separately from the cost of cars.

An example of retrofitting with an increase in cost

Free legal advice:

The installation of remote heating of the engine (heaters), according to the judges, is in a functional connection with the car itself (see Ruling of the Supreme Arbitration Court of the Russian Federation of December 13, 2012 No. VAS-12388/12 in case No. A/2011) and leads to an increase in its cost.

How to account for tachographs?

Of course, a tachograph is an asset of an organization that has a material form. Therefore, when accepting it for accounting, the organization must be guided by at least two accounting provisions - PBU 6/01 and PBU 5/01 "Accounting for inventories".

The tachograph costs less than rubles

In this case, their acceptance for accounting, as well as the transfer of their value to expenses, must be carried out in accordance with PBU 5/01 and the Guidelines for accounting for inventories. As a general rule, the cost of inventories is written off as expenses at the time of their transfer to production (commissioning, if we are talking about inventory, low-value equipment, overalls, etc.). The same procedure regarding the recognition of material expenses is used for the purposes of taxation of profits (clause 3, clause 1, article 254 of the Tax Code of the Russian Federation).

If the organization does not set a limit on the cost of OS objects in rubles. (clause 5 PBU 6/01) or installed, but tachographs cost more than rubles, then they should be included in the OS as independent inventory items.

Free legal advice:

And here one should ask the question: can an accountant bring together the accounting and tax accounting of tachographs?

We think it can, but with some reservations.

As you know, the cost of fixed assets is written off as expenses through depreciation (clause 4, paragraph 4 clause 5, clause 17 PBU 6/01), that is, evenly, taking into account the useful life of the asset (clause 19 PBU 6/01 ), which is established by the organization according to certain rules (clause 20 PBU 6/01).

For the purposes of taxation of profits, property worth dorub. from 01/01/2016 it is not recognized as depreciable (clause 1 of article 256 of the Tax Code of the Russian Federation), that is, its cost is transferred to expenses not under the item “Depreciation”, but under the item “Material expenses”.

Thus, there is a difference in the qualification of tachographs with a cost in the range of cuts;

Free legal advice:

- for the purposes of accounting, such objects are fixed assets, the cost of which is transferred to expenses in the form of depreciation;

- for the purposes of income taxation - this is other property that is not depreciable, the cost of which is transferred to expenses in the manner prescribed by paragraphs. 3 p. 1 art. 254 of the Tax Code of the Russian Federation.

As a general rule, for the purpose of applying Ch. 25 of the Tax Code of the Russian Federation, the cost of property that is not depreciable is included in the composition of material costs in full as the facility is put into operation. However, taxpayers have the right to recognize the cost of this property in expenses for more than one reporting period (taking into account the period of its use or other economically justified indicators). This is also stated in the Letter of the Ministry of Finance of the Russian Federation of May 26, 2016 No. 03‑03‑06/1/30414.

It turns out that the organization has the right to make a decision on the uniform recognition of the cost of tachographs as part of expenses, which fits into the repayment interval, and correlate the write-off period with the useful life of tachographs in accounting.

Now about what risk is seen here. In subparagraph 3 of paragraph 1 of Art. 254 of the Tax Code of the Russian Federation refers to the possibility of writing off the value of property for material expenses during more than one reporting period, and not more than one tax period.

Free legal advice:

The concept of the reporting period is given in Art. 285 of the Tax Code of the Russian Federation:

- for organizations that calculate monthly advance payments based on the actual profit received, the reporting periods for income tax are a month, two months, three months, etc. until the end of the calendar year;

- for the rest - I quarter, half a year and nine months of the calendar year.

In turn, the tax period is a calendar year.

It follows from this that a literal reading of paras. 3 p. 1 art. 254 of the Tax Code of the Russian Federation allows an organization to distribute the costs of acquiring tachographs worth a cut. for several reporting periods (within several months or quarters of a calendar year), but not several years.

Free legal advice:

Despite the expressed doubts, we admit that the tax authorities will still not find fault with the convergence of tax and accounting data on tachographs worth a cut.

After all, even if they fix the organization’s mistake, this will mean that at the time the tachographs were put into operation, the material costs were not recognized in full, which means that the tax was overpaid.

The correction of the data will indicate the amount of the overpayment, which can be set off as tax arrears, formed in subsequent tax periods as a result of an error.

Of course, this will not eliminate the need to pay a penalty, but perhaps the tax authorities will prefer to simply ignore this deviation from the literal reading of paragraphs. 3 p. 1 art. 254 of the Tax Code of the Russian Federation.

Summarize. Installing a tachograph on a car is not a modernization or reconstruction, therefore the cost of the vehicle itself is not subject to revision. Tachographs are accepted for accounting as independent OS objects. Further write-off of their cost as expenses depends on the unit price of the tachograph:

Free legal advice:

- if it does not exceed rubles, then the costs are written off at a time both for the purposes of accounting and for taxation purposes (if there is an appropriate limit on the cost of fixed assets established in the accounting policy);

- if above rubles, but not more than rubles, then new fixed assets appear in accounting, which are depreciated over a certain period of time, in tax accounting, the cost of tachographs is evenly transferred to material expenses (presumably the same number of years as in accounting) ;

- if it is higher, then both in accounting and in tax accounting, tachographs are recognized as fixed assets and are gradually depreciated.

Approved by the Order of the Ministry of Finance of the Russian Federation dated March 30, 2001 No. 26n.

Approved by the Order of the Ministry of Finance of the Russian Federation dated 09.06.2001 No. 44n.

Free legal advice:

Approved by the Order of the Ministry of Finance of the Russian Federation of December 28, 2001 No. 119n.

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Free legal advice:

The deputies of the regional council reduced tax rate for several categories of businesses that apply a simplified system with the object of taxation "income", from six to three percent. In particular, for enterprises working in the field of computer technology.

Tachograph. Accounting and taxation

All firms and individual entrepreneurs that are engaged in the transportation of passengers and goods must equip cars with tachographs.

The purpose of equipping cars with tachographs is to ensure continuous, uncorrectable recording of information:

• about the speed and route of the car;
• on the mode of work and rest of drivers of vehicles.

In addition to tachographs, driver and company cards are also needed. Let's consider the accounting and tax accounting of operations for installing tachographs and issuing driver cards.

Free legal advice:

Accounting and tax accounting of tachographs

At the same time, accounting for tachographs depends on their cost.

The tachograph costs less than rubles

The tachograph must be taken into account as part of fixed assets (clause 4 PBU 6/01).

And in original cost tachograph must also include a fee for its installation. This follows from paragraph 8 of PBU 6/01.

In this case, the cost of the tachograph is written off through depreciation.

Free legal advice:

If the organization has set a limit on the cost of OS objects in rubles. (clause 5 PBU 6/01), then tachographs are cheaper than rubles. may qualify as MPS.

In this case, their acceptance for accounting, as well as the transfer of their value to expenses, must be carried out in accordance with PBU 5/01 and the Guidelines for accounting for inventories (Approved by Order of the Ministry of Finance of Russia dated December 28, 2001 N 119n).

As a general rule, the cost of inventories is written off as expenses at the time of their transfer to production (commissioning, if we are talking about inventory, low-value equipment, overalls, etc.).

The same procedure regarding the recognition of material expenses is used for the purposes of taxation of profits (clause 3, clause 1, article 254 of the Tax Code of the Russian Federation).

The tachograph costs more than rubles, but cheaper than rubles

If the tachograph, together with the costs of its delivery and installation, turned out to be more expensive than 40 thousand rubles, then for accounting purposes the tachograph is recognized as a fixed asset.

At the same time, the cost of fixed assets is written off as expenses through depreciation (clause 4, paragraph 4, clause 5, clause 17 of PBU 6/01), that is, evenly, taking into account the useful life of the asset (clause 19 of PBU 6/01) , which is established by the organization according to certain rules (clause 20 PBU 6/01).

Free legal advice:

The useful life for the application of the depreciation mechanism can be determined based on the Classification of fixed assets included in depreciation groups (approved by Decree of the Government of the Russian Federation of 01.01.2002 N 1), according to which tachographs belong to the fourth depreciation group with a useful life of more than five to seven years inclusive .

In tax accounting for the purposes of taxation of profits, property worth dorub. from 01.01.2016 it is not recognized as depreciable (clause 1 of article 256 of the Tax Code of the Russian Federation), that is, its cost is transferred to expenses at a time in full under the item material expenses.

Application PUB 18/02

In January 2016, the organization installed a tachograph belonging to the 4th depreciation group, worth RUB. (including VAT - rub.).

The useful life is set to 70 months. Depreciation rate - 1.4285% (1/70).

Depreciation in accounting for it will be accrued starting from February 2016.

Free legal advice:

The initial cost of the fixed asset in accounting will be RUR. (600).

Monthly amount accounting depreciation starting from February 2017 - rub. (rubles × 1.6666%).

In tax accounting in January 2016, the entire cost of equipment in the amount of rubles will be taken into account.

Thus, there will be no expenses in the accounting of the Organization in January 2016, and the entire cost of equipment will be written off in tax accounting.

In this regard, in accordance with paragraphs 12, 15 of the Accounting Regulation "Accounting for settlements on corporate income tax" PBU 18/02, approved by Order of the Ministry of Finance of Russia dated November 19, 2002 N 114n, a taxable temporary difference arises in the organization's accounting (NVR ) and the corresponding deferred tax liability (IT), which is reflected in the credit of account 77 "Deferred tax liability" in correspondence with the debit of account 68 "Calculations on taxes and fees".

Free legal advice:

Further, in accordance with clause 18 of PBU 18/02, as depreciation is accrued, there is a decrease in the resulting NVR and the corresponding IT, since the amount of monthly depreciation charges, is recognized in accounting, but there will be no expenses in tax accounting.

That is, on the last day of each month, IT decreases, which is reflected in the entry on the debit of account 77 and the credit of account 68 (Instructions for the application of the Chart of Accounts).

In the accounting of the organization, the following entries must be made:

As a result of these operations, the balance on account 77 will be equal to zero, which confirms the correctness of the calculations and the application of PBU 18/02.

The tachograph costs more than rubles

In this case, in accounting and in tax accounting, tachographs are recognized as fixed assets.

At the same time, the cost of tachographs is written off to expenses through the depreciation mechanism:

In accounting, the cost of fixed assets is repaid by depreciation on the basis of clause 17 of PBU 6/01.

In tax accounting, the cost of an asset is paid off by depreciation in the manner prescribed by Art. Art. 258, 259 of the Tax Code of the Russian Federation.

Accounting for driver cards

The posting of the card can be reflected in the accounting on the debit of account 10 "Materials", subaccount 10-9 "Inventory and household supplies", in correspondence with the credit of account 60 "Settlements with suppliers and contractors" (Instructions for the application of the Chart of Accounts for accounting financial and economic activities of organizations, approved by the Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n).

When transferring the card to employees, their cost is debited from account 10, subaccount 10-9, to the debit of account 20 "Main production" or account 26 " General running costs"(Instructions for the use of the Chart of Accounts).

In order to ensure control over the safety of the card, its value, when transferred to an employee, can be accepted by the organization for off-balance accounting according to an additionally entered off-balance account 012 "Cards handed over to employees" at the actual cost of acquisition (manufacturing).

Tax accounting of driver cards

The amount of VAT presented by the manufacturer of the passes is reflected in the debit of account 19 "Value added tax on acquired valuables" in correspondence with the credit of account 60.

The organization can deduct the amount of VAT presented by the card manufacturer after the purchased card is registered and in the presence of an invoice issued by the counterparty (clause 1 clause 2 article 171, clause 1 article 172 tax code RF).

The amount of VAT accepted for deduction is reflected in the debit of account 68 "Calculations on taxes and fees" in correspondence with the credit of account 19.

The expenses of the organization for paying for services for the production of a driver card can be taken into account as part of the other expenses of the organization related to production and sale (clause 49, clause 1, article 264, clause 1, article 252 of the Tax Code of the Russian Federation), since:

• the implementation of these expenses is reasonable and documented;
• expenses incurred for the implementation of activities aimed at generating income.

When handing over manufactured cards to employees, their cost is taken into account as material costs associated with the production and sale, and is recognized indirect expense(clause 3, clause 1, article 254, clause 1, article 318, clause 2, article 318 of the Tax Code of the Russian Federation).

Thus, for the purposes of taxation of profits, the costs of purchasing driver cards are taken into account as part of material expenses (clause 3, clause 1, article 254 of the Tax Code of the Russian Federation).

Along with this, the company has the right to take into account these costs as part of other expenses, referring to paragraphs. 49 paragraph 1 of Art. 264 of the Tax Code of the Russian Federation. (see Letter of the Ministry of Finance of Russia dated June 25, 2013 N / 1/23941).

The lines will be like this:

Debit 10-9 Credit 60

Debit 19 Credit 60

The amount of VAT presented by the supplier is reflected;

The driver's card is accepted for off-balance accounting;

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

The amount of VAT presented by the supplier is accepted for deduction;

Debit 20 (26, 44) Credit 10

The cost of the card transferred to the employee was written off.

For the production of a driver card, the organization paid a rub. (including VAT rub.).

In accounting, the costs of issuing a card and handing it over to drivers should be reflected as follows:

driver card manufacturer

General Director of LLC "Yurinform Audit"

OOO "Yurinform - audit"

As a result of these postings, the balance of account 77 will be doubled. You have the first posting "changeling".

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How to reflect the cost of a tachograph in accounting

All organizations and entrepreneurs that transport passengers and goods are required to equip cars with tachographs. These devices allow you to track the movement of the vehicle and the mode of operation of the driver (GOST R0, approved by order of Rosstandart dated July 7, 2010 No. 159-st). Such requirements are spelled out in paragraph 1 of Article 20 of the Law of December 10, 1995 No. 196-FZ, paragraph 2 of the Procedure approved by Order of the Ministry of Transport of Russia of August 21, 2013 No. 273.

The obligation to install a tachograph does not depend on whether the vehicle is own or rented. What matters is its category, technical characteristics and purpose. A detailed list of cars for which tachographs are required can be found in the table.

In addition to the costs of acquiring and installing tachographs, the organization will incur a number of related costs, for example, for Maintenance, repair, modernization. Plus, you will need to purchase tachograph cards. All these expenses can be recognized in accounting and tax accounting. But it is important that the equipment meets the requirements prescribed in the order of the Ministry of Transport of Russia dated February 13, 2013 No. 36. And they are installed in specialized organizations (clause 4 of the Procedure approved by order of the Ministry of Transport of Russia dated August 21, 2013 No. 273). Only under such conditions will the costs be economically justified.

Important: organizations that install, check, maintain and repair tachographs are required to have the appropriate licenses from the FSB of Russia (letters of the FSB of Russia dated December 4, 2015 No. fv, dated September 11, 2015 No. 7409-fv).

For details on how to take into account the costs associated with the installation and maintenance of tachographs, read this recommendation.

Tachograph: installation time

The terms and procedure for equipping vehicles with tachographs were approved by order of the Ministry of Transport of Russia dated August 21, 2013 No. 273. The deadlines for installing a tachograph depend on the type of transport:

• trucks of categories No. 2 and No. 3 carrying dangerous goods - until April 1, 2014;

• buses of categories M2 and M3 carrying passengers, as well as trucks of category No. 3 with a gross weight of more than 15 tons, intended for intercity transportation - until July 1, 2014;

• trucks of category No. 3 carrying non-hazardous goods - until September 1, 2014;

• trucks of category No. 2 carrying non-hazardous goods - until April 1, 2015.

If vehicles were already equipped with old-style tachographs, they must be replaced with new ones. The deadlines are:

• before January 1, 2018, if the tachographs are digital;

• until July 1, 2016, if the tachographs are analog.

This follows from the provisions of paragraph 3 of the Procedure, approved by order of the Ministry of Transport of Russia dated August 21, 2013 No. 273.

Attention: for driving a vehicle or releasing it to the line without a tachograph, the perpetrators face administrative liability.

The amount of the fine for the operation of transport for the carriage of goods or passengers on international road transport without a tachograph will be:

• for citizens - from 1000 to 3000 rubles.

• for officials- from 5000 dorub.

Such liability is established by part 1 of article 11.23 of the Code of Administrative Offenses of the Russian Federation.

Cards: purchase, issue, replacement

Driver and company cards are part of the tachograph. Therefore, the organization will have to spend money on them too.

How and where to get driver and company cards

Driver and company cards must be purchased from manufacturers. The list of such organizations is published on the official website of Rosavtotrans in the sections "System of tachographic control of the Russian Federation" and "Tachographic control of the AESTR".

As a rule, driver cards are acquired by the organization itself and at its own expense. After all, it is the employer who is obliged to install a tachograph in order to comply with the work and rest schedule of the driver.

Since the driver's card is personalized, the employee personally draws up an application and hands it over to the employer. The application form is arbitrary. You can get it on the website of the regional point of issue of driver cards. Each region may have its own pattern. Copies of the driver's identity card (passport) and driver's license must be requested along with the application.

Such requirements are contained in paragraph 10 of the Procedure approved by Order of the Ministry of Transport of Russia dated May 21, 2012 No. 145.

In practice, manufacturing organizations require that all documents be certified with the seal and signature of the employer and additionally submit:

• application for a driver card indicating the name and postal address organizations;

• copy insurance certificate mandatory pension insurance(SNILS) driver.

If, during employment, the driver has active card, then get new card no need. After all, a driver can only have one valid driver card. A new card can only be issued if it is damaged, lost or stolen. This follows from the Requirements approved by the Order of the Ministry of Transport of Russia of February 13, 2013 No. 36, clause 5 of the Procedure approved by the Order of the Ministry of Transport of Russia of May 21, 2012 No. 145.

How to issue a card to the driver

After the driver card is issued, hand it over to the employee to whom it is issued. After all, she is named. This follows from the provisions of the Requirements approved by the Order of the Ministry of Transport of Russia of February 13, 2013 No. 36, clause 5 of the Procedure approved by the Order of the Ministry of Transport of Russia of May 21, 2012 No. 145.

Cards can be issued to drivers against signature, for example, according to the statement. In it, indicate the data of the cards, the dates of their issue, the last name, first name, patronymic of the employee.

What to do if the driver card is damaged, lost, stolen

If the driver card is damaged, malfunctioning, lost or stolen, a new card must be obtained. To do this, the driver must submit an application to the organization that issues such cards. This must be done within seven calendar days from the date of damage, loss, theft.

This follows from the provisions of paragraph 11 of the Rules for the use of tachographs, approved by order of the Ministry of Transport of Russia dated February 13, 2013 No. 36.

accounting

You, as an accountant, need to decide how to take into account the tachographs themselves and how to take into account the driver and company cards that are part of the tachograph (clauses 2, 4 of the Requirements approved by order of the Ministry of Transport of Russia dated February 13, 2013 No. 36). Let's figure it out in order.

Tachograph purchased and installed on vehicle in accordance with the requirement of Article 20 of the Law of December 10, 1995 No. 196-FZ, consider as part of fixed assets (clause 4 PBU 6/01). Write off the cost of the tachograph through depreciation.

In the accounting policy for accounting purposes, the organization has the right to set a value limit, within which fixed assets are accounted for as materials. This limit should not exceed Rs. (paragraph 4, clause 5 PBU 6/01). In this case, the tachograph, the cost of which does not exceed the established limit, can be taken into account as part of the materials. Acquisition and write-off of such a tachograph shall be executed and reflected in accounting in the usual manner provided for materials. For more information about this, see How to record the receipt of goods in accounting.

The initial cost of fixed assets purchased for a fee consists of the organization's costs for their acquisition, construction and manufacture, bringing them into a usable condition. Include the cost of installing a tachograph on a car in the initial cost of the equipment. Indeed, without this, the equipment cannot perform its functions. This procedure follows from paragraph 8 of PBU 6/01.

Situation: how to reflect in accounting the dismantling of the tachograph and its installation in another car with the replacement of the CIPF block? The tachograph is accounted for as a separate OS object.

In accounting, reflect such costs as the cost of servicing the tachograph. As part of the cost of ordinary species activities.

When replacing the CIPF unit, the organization is obliged to service the tachograph. This follows from the Rules approved by the order of the Ministry of Transport of Russia dated February 13, 2013 No. 36.

Dismantling equipment from one car and installing it on another is nothing more than Additional services as part of the tachograph service. Therefore, the costs of dismantling and installing equipment, changing the CIPF unit (including the cost of the unit itself), and calibration should be included in the expenses for ordinary activities (clause 7 PBU 10/99).

Make an entry in the ledger:

– reflects the costs of dismantling and installation of the tachograph and its maintenance.

This procedure follows from the Instructions for the chart of accounts (accounts 26, 44, 60).

Keep the used CIPF unit for a year. Such a requirement is established by subparagraph 7 of paragraph 13 of the Rules, approved by order of the Ministry of Transport of Russia dated February 13, 2013 No. 36.

At the same time, the used CIPF blocks do not need to be taken into account on the off-balance sheet.

An example of how to reflect in accounting the dismantling of the tachograph and its installation in another car with the replacement of the CIPF block

In March, Alfa LLC purchased a tachograph with a cryptographic information protection unit and accounted for it as part of fixed assets. It was installed on car number 1.

In August, Alpha reinstalls the tachograph from one car to another in a specialized organization. According to the contractor's act, the costs for the installation and dismantling of the tachograph, the cost of work and parts amounted (without VAT):

-rub. - the cost of a new CIPF block;

- 1000 rubles. - deactivation of the old CIPF block;

- 9000 rubles. – dismantling and installation of the tachograph, activation of a new CIPF block, equipment calibration.

The Alpha accountant made the following entry in the accounting:

-rub. – reflects the costs of dismantling and installation of the tachograph and its maintenance.

How to take into account driver and company cards

In accounting, consider the cost of purchased driver and company cards as part of the materials on the account of the same name 10.

When receiving cards, make the following entries:

- reflected the amount of VAT presented by the supplier;

Debit 68 subaccount "VAT settlements" Credit 19

- the amount of VAT presented by the supplier is accepted for deduction.

When issuing cards to the driver and responsible employee, make a note:

- the cost of the card transferred to the employee of the organization was written off.

For more on this, see:

BASIC: income tax

The cost of purchasing a tachograph, as well as driver and company cards for it, can be taken into account when calculating income tax. Let's figure it out in order.

How to take into account the costs of buying and installing a tachograph

The order of reflection in the calculation of income tax of a tachograph depends on its initial cost. When setting the initial cost, consider the following.

The initial cost of the tachograph includes the cost of services for its installation on the car. This is necessary for the operation of this property (paragraph 2, clause 1, article 257 of the Tax Code of the Russian Federation). An entity need not report these services separately.

Tachograph, the initial cost of which does not exceed RUB, please note in the composition material costs. With the accrual method, the organization has the right to independently determine the procedure for its write-off, taking into account the period of use of the tachograph and other economic indicators. For example, at a time or evenly over several reporting periods (subclause 3, clause 1, article 254 of the Tax Code of the Russian Federation). If the organization uses the cash method, reduce the tax base after the transfer of the tachograph into operation and payment to the supplier (subclause 1, clause 3, article 273 of the Tax Code of the Russian Federation).

Include a tachograph, the initial cost of which is more than a ruble, as part of fixed assets (clause 1, article 257 of the Tax Code of the Russian Federation). Set the useful life of the tachograph based on the depreciation group to which it belongs. When calculating income tax, write off its value through depreciation (clause 1, article 256 of the Tax Code of the Russian Federation).

Situation: which depreciation group does the tachograph belong to?

Tachographs belong to the fourth depreciation group.

A tachograph is a piece of equipment that measures and records the movement of a vehicle.

Devices for measuring motion parameters according to the Classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1, belong to the fourth depreciation group (property with a useful life of more than five to seven years inclusive). Classification code -00 "Test equipment".

How to account for the cost of buying cards

Take into account the costs of acquiring driver and company cards as part of material expenses (subclause 3, clause 1, article 254 of the Tax Code of the Russian Federation).

At the same time, the organization has the right to take into account such costs as part of other expenses (subclause 49, clause 1, article 264 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated June 25, 2013 No. / 1/23941).

BASIC: VAT

Accept the input VAT presented when purchasing a tachograph, driver and company cards (clause 1, article 172 of the Tax Code of the Russian Federation). Exceptions to this rule are cases, for example, when an organization:

In these cases, take into account the input VAT in the cost of the tachograph and cards. This follows from paragraph 2 of Article 170 of the Tax Code of the Russian Federation.

If an organization performs both taxable and non-VATable transactions and the tachograph is used in both types of activities, then the input tax on the cost of the tachograph and cards must be distributed (clause 4, article 170 of the Tax Code of the Russian Federation).

Whether it will be possible to take into account the costs of buying a tachograph and other related elements depends on the object of taxation chosen on the simplified tax.

How to take into account the purchase of a tachograph on a simplified

The tax base of simplified organizations that pay single tax from income, the cost of purchasing a tachograph is not reduced (clause 1, article 346.14 of the Tax Code of the Russian Federation).

When an organization pays a single tax on the difference between income and expenses, the cost of purchasing a tachograph reduces the tax base in the following order.

The tachograph, the initial cost of which is more than a rub., refers to depreciable property (clause 4, article 346.16, clause 1, article 256 of the Tax Code of the Russian Federation). Therefore, when calculating a single tax with simplification, the cost of a tachograph can be taken into account as the cost of acquiring fixed assets (subclause 1, clause 1, article 346.16 of the Tax Code of the Russian Federation).

At the same time, in the initial cost of the tachograph, also include the cost of services for its installation on a vehicle (clause 4, article 346.16, paragraph 2, clause 1, article 257 of the Tax Code of the Russian Federation). An entity need not report these services separately.

A tachograph purchased but not installed on a vehicle cannot be used. Therefore, include the installation costs in the initial cost of the tachograph as expenses for bringing it to a usable condition (clause 4, article 346.16, paragraph 2, clause 1, article 257 of the Tax Code of the Russian Federation).

If the tachograph is not recognized as depreciable property, the cost of its acquisition can be taken into account as part of material expenses (subclause 5, clause 1 and clause 2, article 346.16, subclause 3, clause 1, article 254 of the Tax Code of the Russian Federation). For more information about the moment of writing off these costs, see How to write off the costs of purchasing raw materials and materials during simplification.

Include the input VAT presented by the supplier when purchasing a tachograph as part of the expenses (Subclause 8, Clause 1 and Clause 3, Article 346.16 of the Tax Code of the Russian Federation).

How to take into account the expenses for the purchase of cards on the simplified

The tax base of simplified organizations that pay a single income tax does not reduce the cost of acquiring driver and enterprise cards (clause 1 of article 346.14 of the Tax Code of the Russian Federation).

When an organization pays a single tax on the difference between income and expenses, then such costs can be taken into account as part of material expenses (subparagraph 5, paragraph 1 and paragraph 2, article 346.16, subparagraph 3, paragraph 1, article 254 of the Tax Code of the Russian Federation). Accept the driver's card as an expense at the time the card is issued to the employee. For more information, see How to write off the costs of purchasing raw materials and materials when simplifying.

Include the input VAT presented by the supplier when purchasing cards as part of the expenses (Subclause 8, Clause 1 and Clause 3, Article 346.16 of the Tax Code of the Russian Federation).

Expenses for the purchase of a tachograph, driver and company cards for settlement tax base do not affect. Since the object of UTII taxation is imputed income, that is, an initially fixed indicator (clause 1 of article 346.29 of the Tax Code of the Russian Federation).

OSNO and UTII

The tachograph can be used in the activities of an organization subject to UTII, and in activities from which the organization pays taxes on common system taxation. In this case, the amount of expenses for its acquisition and the acquisition of driver cards must be distributed.

If you took into account the tachograph as part of fixed assets, then for the purposes of calculating income tax, you will have to distribute and monthly amount depreciation charges. This procedure follows from paragraph 9 of Article 274 and paragraph 7 of Article 346.26 of the Tax Code of the Russian Federation.

If you took into account the tachograph as part of the materials, then you need to allocate the costs for its purchase. Do the same with cards (clause 9, article 274 of the Tax Code of the Russian Federation). The costs of acquiring a tachograph and driver cards used in the same type of activity of the organization do not need to be distributed.

The VAT allocated in the invoice for the purchase of a tachograph, driver and enterprise cards must also be distributed (clause 4, article 170 of the Tax Code of the Russian Federation).

The company purchased tachographs for installation on cars. The cost with installation without VAT is more than 40,000 rubles. How to capitalize them in accounting and how to calculate depreciation?

This question was asked by a subscriber of the Russian Tax Courier through a special service ""

Accounting

Installing a tachograph on a car is not its modernization. The device can be removed and reinstalled on another vehicle. The accounting and accounting procedure for fixed assets is determined by the following documents:

• PBU 6/01 "Accounting for fixed assets";
• Guidelines for accounting of fixed assets (approved by order of the Ministry of Finance of October 13, 2003 No. 91n);
• Chart of accounts for accounting of financial and economic activities of organizations (approved by order of the Ministry of Finance dated October 31, 2000 No. 94n).

Paragraph 4 of PBU 6/01 provides the criteria for classifying property as fixed assets:

• the object is intended for production needs;
• service life of more than 12 months;
• it is able to generate income for the organization in the future;
• it is not expected to be resold.

The capitalization of a fixed asset in accounting and tax accounting is formalized by an act of acceptance and transfer of form No. OS-1 and an inventory card of form No. OS-6. Usage unified forms accounting is not necessary, the company can develop source documents, fixing this provision in the accounting policy.

The initial cost consists of the price of the tachograph and installation costs. Account correspondence is as follows:

The company can independently determine the useful life for accounting purposes, guided by paragraph 20 of PBU 6/01 (letter of the Ministry of Finance of Russia dated March 27, 2006 No. 03-06-01-04/77). However, this leads to the application of PBU No. 18/02 “Accounting for corporate income tax settlements” and the emergence of permanent differences.

tax accounting

Now you need to determine which depreciation group the asset belongs to. In accordance with paragraph 1 of Art. 258 of the Tax Code of the Russian Federation, depreciable property is distributed among depreciation groups in accordance with its useful life.

The useful life of the company determines independently on the date of commissioning of this facility, taking into account the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation dated 01.01.2002 No. 1. OKOF funds (OK 013-94), approved by the Decree of the State Standard of Russia of December 26, 1994 No. 359.

According to the OKOF classifier, tachographs are assigned to code 14 3314310 "Instruments for measuring motion parameters - tachometers." This code corresponds to the fourth depreciation group with a useful life of more than five to seven years inclusive.

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In addition to the costs of acquiring and installing tachographs, the organization will incur a number of associated costs, for example, maintenance, repair, modernization. Plus, you will need to purchase tachograph cards. All these expenses can be recognized in accounting and tax accounting. But it is important that the equipment meets the requirements prescribed in the order of the Ministry of Transport of Russia dated February 13, 2013 No. 36. And they are installed in specialized organizations (clause 4 of the Procedure approved by order of the Ministry of Transport of Russia dated August 21, 2013 No. 273). Only under such conditions will the costs be economically justified.

Important: organizations that install, check, maintain and repair tachographs are required to have the appropriate licenses from the FSB of Russia (letters of the FSB of Russia dated December 4, 2015 No. 10335-fv, dated September 11, 2015 No. 7409-fv).

For details on how to take into account the costs associated with the installation and maintenance of tachographs, read this recommendation.

Tachograph: installation time

The terms and procedure for equipping vehicles with tachographs were approved by order of the Ministry of Transport of Russia dated August 21, 2013 No. 273. The deadlines for installing a tachograph depend on type of transport:

• trucks of categories No. 2 and No. 3 carrying dangerous goods - until April 1, 2014;

• buses of categories M2 and M3 carrying passengers, as well as trucks of category No. 3 with a gross weight of more than 15 tons, intended for intercity transportation - until July 1, 2014;

• trucks of category No. 3 carrying non-hazardous goods - until September 1, 2014;

• trucks of category No. 2 carrying non-hazardous goods - until April 1, 2015.

If vehicles were already equipped with old-style tachographs, they must be replaced with new ones. The deadlines are:

• before January 1, 2018, if the tachographs are digital;

• until July 1, 2016, if the tachographs are analog.

This follows from the provisions of paragraph 3 of the Procedure, approved by order of the Ministry of Transport of Russia dated August 21, 2013 No. 273.

Attention: for driving a vehicle or its release on the line without a tachograph, the perpetrators face administrative liability.

The amount of the fine for the operation of transport for the carriage of goods or passengers on international road transport without a tachograph will be:

• for citizens - from 1000 to 3000 rubles.

• for officials - from 5,000 to 10,000 rubles.

Such liability is established by part 1 of article 11.23 of the Code of Administrative Offenses of the Russian Federation.

Cards: purchase, issue, replacement

Driver and company cards are part of the tachograph. Therefore, the organization will have to spend money on them too.

How and where to get driver and company cards

Driver and company cards must be purchased from manufacturers. The list of such organizations is published on the official website of Rosavtotrans in the sections "System of tachographic control of the Russian Federation" and "Tachographic control AESTR" .

As a rule, driver cards are acquired by the organization itself and at its own expense. After all, it is the employer who is obliged to install a tachograph in order to comply with the work and rest schedule of the driver.

Since the driver's card is personalized, the employee personally draws up an application and hands it over to the employer. The application form is arbitrary. She can be taken on the website of the regional point of issue of driver cards . Each region may have its own pattern. Copies of the driver's identity card (passport) and driver's license must be requested along with the application.

Such requirements are contained in paragraph 10 of the Procedure approved by Order of the Ministry of Transport of Russia dated May 21, 2012 No. 145.

In practice, manufacturing organizations require that all documents be certified with the seal and signature of the employer and additionally submit:

• an application for issuing a driver card indicating the name and postal address of the organization;

• a copy of the compulsory pension insurance certificate (SNILS) of the driver.

If the driver has an active card at the time of employment, then it is not necessary to obtain a new card. After all, a driver can only have one valid driver card. A new card can only be issued if it is damaged, lost or stolen. This follows from the Requirements approved by the Order of the Ministry of Transport of Russia of February 13, 2013 No. 36, clause 5 of the Procedure approved by the Order of the Ministry of Transport of Russia of May 21, 2012 No. 145.

How to issue a card to the driver

After the driver card is issued, hand it over to the employee to whom it is issued. After all, she is named. This follows from the provisions of the Requirements approved by the Order of the Ministry of Transport of Russia of February 13, 2013 No. 36, clause 5 of the Procedure approved by the Order of the Ministry of Transport of Russia of May 21, 2012 No. 145.

Cards can be issued to drivers against signature, for example, according to the statement. In it, indicate the data of the cards, the dates of their issue, the last name, first name, patronymic of the employee.

What to do if the driver card is damaged, lost, stolen

If the driver card is damaged, malfunctioning, lost or stolen, a new card must be obtained. To do this, the driver must submit an application to the organization that issues such cards. This must be done within seven calendar days from the date of damage, loss, theft.

This follows from the provisions of paragraph 11 of the Rules for the use of tachographs, approved by order of the Ministry of Transport of Russia dated February 13, 2013 No. 36.

accounting

You, as an accountant, need to decide how to take into account the tachographs themselves and how to take into account the driver and company cards that are part of the tachograph (clauses 2, 4 of the Requirements approved by order of the Ministry of Transport of Russia dated February 13, 2013 No. 36). Let's figure it out in order.

How to take into account the tachograph

A tachograph purchased and installed on a vehicle in accordance with the requirement of Article 20 of the Law of December 10, 1995 No. 196-FZ, please note in the composition fixed assets (clause 4 PBU 6/01). Write off the cost of the tachograph through depreciation.

The initial cost of fixed assets purchased for a fee consists of the organization's costs for their acquisition, construction and manufacture, bringing them into a usable condition. Include the cost of installing a tachograph on a car in the initial cost of the equipment. Indeed, without this, the equipment cannot perform its functions. This procedure follows from paragraph 8 of PBU 6/01.

Situation: how to reflect in accounting the dismantling of the tachograph and its installation in another car with the replacement of the cryptographic information protection unit? The tachograph is accounted for as a separate OS object.

In accounting, reflect such costs as the cost of servicing the tachograph. As part of expenses for ordinary activities.

When replacing the CIPF unit, the organization is obliged to service the tachograph. This follows from the Rules approved by the order of the Ministry of Transport of Russia dated February 13, 2013 No. 36.

Dismantling equipment from one car and installing it on another is nothing more than additional services within the framework of tachograph maintenance. Therefore, the costs of dismantling and installing equipment, changing the CIPF unit (including the cost of the unit itself), and calibration should be included in the expenses for ordinary activities (clause 7 PBU 10/99).

Make an entry in the ledger:

Debit 44 (26) Credit 60

- expenses for dismantling and installation of the tachograph and its maintenance are reflected.

This procedure follows from the Instructions for the chart of accounts (accounts 26, 44, 60).

Keep the used CIPF unit for a year. Such a requirement is established by subparagraph 7 of paragraph 13 of the Rules, approved by order of the Ministry of Transport of Russia dated February 13, 2013 No. 36.

At the same time, the used CIPF blocks do not need to be taken into account on the off-balance sheet.

An example of how to reflect in accounting the dismantling of the tachograph and its installation in another car with the replacement of the CIPF block

In March, Alfa LLC purchased a tachograph with a cryptographic information protection unit and accounted for it as part of fixed assets. It was installed on car number 1.

In August, Alpha reinstalls the tachograph from one car to another in a specialized organization. According to the contractor's act, the costs for the installation and dismantling of the tachograph, the cost of work and parts amounted (without VAT):
- 20,000 rubles. - the cost of a new CIPF block;
- 1000 rubles. - deactivation of the old CIPF block;
- 9000 rub. - dismantling and installation of the tachograph, activation of a new CIPF block, equipment calibration.

The Alpha accountant made the following entry in the accounting:

Debit 44 (26) Credit 60
- 30,000 rubles. - expenses for dismantling and installation of the tachograph and its maintenance are reflected.

How to take into account driver and company cards

In accounting, consider the cost of purchased driver and company cards as part of the materials on the account of the same name 10.

When receiving cards, make the following entries:

Debit 10 Credit 60

- credited cards;

Debit 19 Credit 60

- reflected the amount of VAT presented by the supplier;

Debit 68 subaccount "VAT settlements" Credit 19

- the amount of VAT presented by the supplier is accepted for deduction.

When issuing cards to the driver and responsible employee, make a note:

Debit 23 (25, 26, 29, 44...) Credit 10

- the cost of the card transferred to the employee of the organization was written off.

For more on this, see:

• How to reflect in accounting the release of materials into operation (production) .

BASIC: income tax

The cost of purchasing a tachograph, as well as driver and company cards for it, can be taken into account when calculating income tax. Let's figure it out in order.

How to take into account the costs of buying and installing a tachograph

The order of reflection in the calculation of income tax of a tachograph depends on its initial cost. When setting the initial cost, consider the following.

The initial cost of the tachograph includes the cost of services for its installation on the car. This is necessary for the operation of this property (paragraph 2, clause 1, article 257 of the Tax Code of the Russian Federation). An entity need not report these services separately.

The tachograph, the initial cost of which does not exceed 100,000 rubles, please consider in the composition material costs . With the accrual method, the organization has the right to independently determine the procedure for writing it off, taking into account the period of use of the tachograph and other economic indicators. For example, at a time or evenly over several reporting periods (subclause 3, clause 1, article 254 of the Tax Code of the Russian Federation). If the organization uses the cash method, reduce the tax base after the transfer of the tachograph into operation and payment to the supplier (subclause 1, clause 3, article 273 of the Tax Code of the Russian Federation).

The tachograph, the initial cost of which is more than 100,000 rubles, is included in the composition of fixed assets (clause 1, article 257 of the Tax Code of the Russian Federation). Install useful life tachograph based on the depreciation group to which it belongs. When calculating income tax, write off its value through depreciation(Clause 1, Article 256 of the Tax Code of the Russian Federation).

Situation: Which depreciation group does the tachograph belong to?

Tachographs belong to the fourth depreciation group.

A tachograph is a piece of equipment that measures and records the movement of a vehicle.

Devices for measuring motion parameters according to the Classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1, belong to the fourth depreciation group (property with a useful life of more than five to seven years inclusive). Classification code - 14 331 4000 "Test equipment".

How to account for the cost of buying cards

Take into account the costs of acquiring driver and company cards as part of material expenses (subclause 3, clause 1, article 254 of the Tax Code of the Russian Federation).

At the same time, the organization has the right to take into account such costs as part of other expenses (subclause 49, clause 1, article 264 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated June 25, 2013 No. 03-03-06/1/23941).

In any event, these costs must be documented and economically viable .

BASIC: VAT

Accept the input VAT presented when purchasing a tachograph, driver and company cards (clause 1, article 172 of the Tax Code of the Russian Federation). Exceptions to this rule are cases, for example, when an organization:

• enjoys VAT exemption ;

• uses the tachograph in VAT-free transactions.

In these cases, take into account the input VAT in the cost of the tachograph and cards. This follows from paragraph 2 of Article 170 of the Tax Code of the Russian Federation.

If an organization performs both taxable and non-VATable transactions and the tachograph is used in both types of activities, then the input tax on the cost of the tachograph and cards must be distributed (clause 4, article 170 of the Tax Code of the Russian Federation).

USN

Whether it will be possible to take into account the costs of buying a tachograph and other related elements depends on the object of taxation chosen on the simplified tax.

How to take into account the purchase of a tachograph on a simplified

The tax base of simplified organizations that pay a single income tax does not reduce the cost of purchasing a tachograph (clause 1 of article 346.14 of the Tax Code of the Russian Federation).

When an organization pays a single tax on the difference between income and expenses, the cost of purchasing a tachograph reduces the tax base in the following order.

The tachograph, the initial cost of which is more than 100,000 rubles, refers to depreciable property (clause 4, article 346.16, clause 1, article 256 of the Tax Code of the Russian Federation). Therefore, when calculating a single tax with simplification, the cost of a tachograph can be taken into account as expenses for the acquisition of fixed assets (signature 1, clause 1, article 346.16 of the Tax Code of the Russian Federation).

At the same time, in the initial cost of the tachograph, also include the cost of services for its installation on a vehicle (clause 4, article 346.16, paragraph 2, clause 1, article 257 of the Tax Code of the Russian Federation). An entity need not report these services separately.

A tachograph purchased but not installed on a vehicle cannot be used. Therefore, include the installation costs in the initial cost of the tachograph as expenses for bringing it to a usable condition (clause 4, article 346.16, paragraph 2, clause 1, article 257 of the Tax Code of the Russian Federation).

Input VAT presented by the supplier when purchasing a tachograph, include in expenses

How to take into account the expenses for the purchase of cards on the simplified

The tax base of simplified organizations that pay a single income tax does not reduce the cost of acquiring driver and enterprise cards (clause 1 of article 346.14 of the Tax Code of the Russian Federation).

When an organization pays a single tax on the difference between income and expenses, then such costs can be taken into account as part of material expenses (subparagraph 5, paragraph 1 and paragraph 2, article 346.16, subparagraph 3, paragraph 1, article 254 of the Tax Code of the Russian Federation). Accept the driver's card as an expense at the time the card is issued to the employee. For more details, seeHow to write off the cost of purchasing raw materials and materials when simplifying .

Input VAT presented by the supplier when purchasing cards,include in expenses (subclause 8, clause 1 and clause 3 of article 346.16 of the Tax Code of the Russian Federation).

UTII

The costs of purchasing a tachograph, driver and company cards do not affect the calculation of the tax base. Since the object of UTII taxation is imputed income, that is, an initially fixed indicator (clause 1 of article 346.29 of the Tax Code of the Russian Federation).

OSNO and UTII

The tachograph can be used in the activities of an organization subject to UTII, and in activities with which the organization pays taxes under the general taxation system. In this case, the amount of expenses for its acquisition and the acquisition of driver cards must be distributed.

If you took into account the tachograph as part of fixed assets, then for the purposes of calculating income tax, you will also have to distribute the monthly amount of depreciation. This procedure follows from paragraph 9 of Article 274 and paragraph 7 of Article 346.26 of the Tax Code of the Russian Federation.

If you took into account the tachograph as part of the materials, then you need to allocate the costs for its purchase. Do the same with cards (clause 9, article 274 of the Tax Code of the Russian Federation). The costs of acquiring a tachograph and driver cards used in the same type of activity of the organization do not need to be distributed.

The VAT allocated in the invoice for the purchase of a tachograph, driver and enterprise cards must also be distributed (clause 4, article 170 of the Tax Code of the Russian Federation).