Many entrepreneurs seek to work on simplified tax system or the simplified tax system, - this is often significantly more profitable than paying taxes under the OSNO. However, just as regularly, the firm may need to transition, in turn, from the simplified tax system to the basic system. How are both procedures carried out? What are their main nuances?
Transition from OSNO to Simplified: General Rules
The transition from OSNO to STS is governed by the provisions of Article 346 of the Tax Code. In accordance with these legislative norms, organizations and individual entrepreneurs who wish to switch to the simplified tax system, initially making payments to the state within the framework of the general taxation system, are entitled to do this from the beginning of the next calendar year.
To switch to the simplified tax system, firms need to send a notification to the territorial representative office of the Federal Tax Service of the Russian Federation until December 31 of the year preceding the change in the taxation system used by the enterprise. The transition from OSNO to STS can also be carried out by an individual entrepreneur or legal entity that is only registered with the Federal Tax Service. In this case, the relevant business entity must have time to send a notification to the Federal Tax Service about a change in the taxation system within 30 days from the date of entering information about the company in state registers. Provided that this document will be handed over to the tax authorities within the specified time, the company can actually begin its activities as a payer of the simplified tax system immediately after registration with the Federal Tax Service.
Transition from OSNO to "simplification": features of determining the tax base
The transition from OSNO to STS is characterized by a number of noteworthy nuances. In particular, this procedure has features related to calculating the size of the tax base. Experts identify the following rules that firms should adhere to in the transition from OSS to USN.
Firstly, the funds that were received by an individual entrepreneur or legal entity prior to switching to the simplified tax system as payment under contracts should be included in the tax calculation base for the simplified tax system, even if the payer must fulfill the obligations under the relevant agreements after switching to STS
Secondly, the tax base should not include funds received by the company after it switched to the simplified tax system, but only if, in accordance with the tax accounting standards used by the accrual method, these amounts were included in income when determining base for income tax.
Thirdly, the costs of the company, which the organization determines upon the transition to "simplification", can be recognized as official and deductible from the base - on the date of implementation, if they were paid before the company changed the tax regime, or on the date money transfer, if it was made after the start of the enterprise on the simplified tax system.
Fourth, the funds paid upon the transition to the simplified tax system to pay off the expenses of the company cannot be deducted from the base if the corresponding costs before the change in tax regime were taken into account when calculating income tax.
Calculation of advances upon transition to the simplified tax system
An important aspect characterizing the procedure for a company to change the tax regime to the simplified tax system is the calculation of advances. Let's consider it in more detail.
In the framework of such a procedure as the transition from DOS to STS, advances should be included in the income structure as of January 1 of the year in which the company operates under STS.In addition, advances received before the change in the tax regime and relating to the category of unclosed should be taken into account when calculating the maximum amount of revenue that gives the company the right to work on a “simplification”.
VAT recovery upon transition to the simplified tax system
The next nuance to which it is useful to pay attention to the company is the need to restore VAT during the transition to the simplified tax system. In this connection, the company may be required to carry out this procedure? Indeed, upon completion of a procedure such as the transition from an OSS to a STS, the company should not be paid VAT.
However, there are scenarios in which the value added tax, which is accepted by the organization for deduction, is required to be restored and subsequently paid to the state. The taxpayer must fulfill this obligation in the following main cases.
Firstly, upon completion of a procedure such as the transition from an OCO to a simplified tax system, VAT recovery is required if the company uses certain goods, works or services in the manufacture of products, which, in turn, are not subject to VAT. In particular, those included in the list approved by article 149 of the Tax Code.
Secondly, if the transition from OSS to USN is completed, VAT recovery is required in cases when the company uses goods, works or services for the purpose of sale abroad.
Thirdly, the procedure in question can be carried out if the goods, work or services are purchased by an organization that is exempt from paying VAT to the budget, works on UTII or also on the simplified tax system.
Fourthly, upon completion of a procedure such as the transition from an OSS to a simplified tax system, VAT is restored if the goods, work or services are involved in transactions that are not recognized as objects of taxation. In particular, the list of such is recorded in the provisions of Article 146 of the Tax Code.
In other cases, there is usually no need to restore VAT. However, this must be done, in particular, when VAT on property included in the authorized capital has been deducted. Recovery of the corresponding tax is carried out in the quarter when trade operations are completed, or acquired goods and materials are involved in business operations.
It can be noted that the amounts of VAT recovered by the company are taken into account in the structure of other costs of the company.
Write-off of operating systems in expenses under "simplification" and DOS: what to look for
There is one more nuance of the considered procedure for changing tax systems. It consists in the fact that the depreciation in the transition from OSS to USN is applied according to special principles.
The fact is that it is used as a standard mechanism for transferring fixed assets to costs during DOS. However, with the simplified tax system, a different approach is used. Actually, such a method as depreciation, with the "simplification" may not be applied in principle. In the simplified tax system, fixed assets are written off directly.
However, it may turn out that the company may begin to use the OS even with DOS, and through depreciation only part of them will be written off to expenses. How, in this case, the company, switching to the simplified tax system, will take into account the remaining cost of fixed assets in expenses?
After the transition from OSSO to the simplified tax system, the fixed assets should first of all be calculated and their residual value determined. Moreover, information should be taken into account tax accounting not accounting. After that, the residual value of fixed assets can be attributed to costs that reduce the amount of tax paid to the budget under the simplified tax system - in equal shares. Their total number, as well as other nuances of write-off of value, will be determined by the life of fixed assets.
For example, for objects that are to be used for 3 years, the residual value can be written off during the first year of operation of the company at the STS. In turn, if the objects are used for 3-15 years, then during the first year of operation with the simplified tax system, the residual value can be written off as a cost by 50%, in the second by 30%, in the third by 20%.If the fixed asset has a useful life of 15 years or more, then its residual value is written off to the costs for 10 years of using the USN regime in equal parts.
Features of tax accounting in the transition from OSSO to the simplified tax system in accounting programs
How are certain transactions taken into account in popular accounting programs as part of a procedure such as the transition from OSS to USN? “1C” 8.2, for example, is among such decisions.
The range of operations that can be recorded through the program in question is extremely wide. Therefore, we will study for example those that are among the most common. These can be called, in particular, the procedure for determining the residual costs of acquiring fixed assets, as well as intangible assets.
So, this indicator using the “1C” program is determined by comparing information on the balance sheet, which correlates with the accounts of fixed assets (or intangible assets) in the context of fixed assets, as well as data from Section 2 of the Income and Expense Book.
The next operation, which must be taken into account in the program under consideration, is the deduction of VAT amounts correlating with advances from counterparties. Outstanding advances are taken into account. The corresponding deduction is taken on the date that precedes the start of the company in the simplified tax system. It must be confirmed by means of documents certifying VAT refund counterparties.
Another significant accounting operation that should be carried out in the 1C program is the correct closing of transactions in a month. This is especially true for those that directly affect the value of the residual value of funds. As a rule, this work involves the calculation of depreciation for those assets that are classified as non-current, write-offs of expenses related to future periods, as well as the restatement of the cost of balances on materials that are calculated based on their average cost, calculate the balances on transport costs.
VAT recovery according to the rules that we examined above is another procedure that is desirable to take into account in the registers of the 1C program. That is, the restoration of this tax is carried out in correlation with those assets that have not yet been written off as the costs of the collection paid under the DOS - on the date that precedes the start of the company’s work on the STS.
The next important procedure in the framework of working with 1C is fixing the balances on moving expenses. What is she like? This procedure involves recording in the balance of costs that can be recognized upon the start of work on the simplified tax system, as well as those expenses that have not yet been paid, but are recognized for the purpose of calculating the tax base.
These operations are to be carried out by the user in different versions of “1C” - for example, not only 8.2, but also, in particular, “1C” 8.3. The transition from OSNO to STS in this context involves the implementation of, in general, standardized operations using appropriate software. Differences in the versions of the 1C program in this case may matter from the point of view of the interface, but not the interpretation of the rules of law established by the Tax Code of the Russian Federation - the main thing for a company is to ensure that accounting and tax accounting comply with the provisions of the law, and only secondarily focus attention on adapting to this accounting interfaces of a program.
The transition from "simplified" to the simplified tax system for business companies: the main nuances
Having considered how the transition from OSS to USN is carried out, we will study the reverse procedure - when a company on the “simplified” system starts working within the framework of the general taxation system. At the same time, it will be useful to study the specifics of this phenomenon as applied to the activities of business entities. The fact is that, as a rule, LLC is experiencing the need to switch to DOS.Entrepreneurs do not often prefer to change the taxation system in favor of DOS, or they become obligated to do so.
The need to switch from STS to STS arises most often if:
- due to the specifics of the business, work on DOS is justified and profitable;
- the company does not meet the criteria for work under the simplified tax system - for example, in terms of revenue or staff size.
As in the case of such a procedure as the transition of an LLC from OSNO to the simplified tax system, the business company must notify the Federal Tax Service of the Russian Federation about the change tax regime. However, this mechanism can be represented in 2 varieties.
If the company switches to DOS voluntarily - due to the fact that it considers the work according to the corresponding scheme more profitable, then it must notify the Federal Tax Service by January 15 of the year in which it plans to start paying DOS taxes.
If the company is forced to switch to DOS due to the specifics of the business, it must send a notification to the tax service within 15 days after the end of the reporting period in which it ceased to meet the criteria of the DOS.
The transition from "simplified" to DOS: the calculation of the tax base
Considering the transition to the simplified tax system with the basic tax system above, we noted that there are a number of nuances in calculating the tax base under the corresponding scenario. Similarly, there are features of the definition of this indicator in the case of the reverse procedure - changes in the tax regime on the basic tax liability.
The way in which revenues and expenses are calculated within the framework of the basic income tax assessment system depends on which tax calculation method the company uses. Those 2 - cash and accrual method.
In the first case, the company will not encounter any particular difficulties with calculating the tax base, since there are no legislative provisions that would determine a separate procedure for fixing the company's revenue and expenses when switching to DOS.
In turn, the accrual method is different. So, in the income structure at a time when the company changes the taxation regime from the simplified tax system to the common taxation system, it should include, in particular, the receivables generated during the simplified taxation system. The fact is that during the “simplified period” period the accrual method is not applied in the general case - only cash, which assumes the formation of revenue, regardless of the fact of the sale of goods, works or services.
Therefore, if, for example, products were shipped but not paid, this did not imply revenue generation. In turn, the accrual method involves the formation of revenue after the goods are shipped. Thus, after the transition to the DOS with the STS, the cost of those goods that were sold but not paid for should be included in the income structure.
Transition from “simplified” to DOS: the nuances of calculating VAT
As you know, one of the criteria for distinguishing between DOS and other tax regimes is the need to pay VAT. Consider how the calculation is regulated (within the framework of such a procedure as the transition from OSS to USN) VAT Tax Code.
In accordance with the norms of the Tax Code of the Russian Federation, USN payers are exempt from VAT. In turn, this obligation is fully relevant for firms operating under the general taxation system. VAT in the Russian system of tax law is represented by 2 varieties - in the form of outgoing as well as incoming tax. As a rule, there are no special difficulties with calculating both of these at the companies paying VAT. But there is one nuance to which it is useful for them to pay attention, especially if these are organizations that are switching from the simplified tax system to the basic tax system.
The fact is that in those cases when a company receives payment for goods, work or services delivered during the STS period upon the fact of a change in the tax regime, then VAT is not required on the relevant transactions. In turn, all those transactions that were completed after the company became a full-fledged VAT payer are subject to this fee at the rates established by law. This rule is determined by experts based on the interpretation of the provisions of paragraph 2 of Article 346.25 of the Tax Code.
Summary
So, we examined how it regulates the transition from the OSS to the STS Tax Code of the Russian Federation, the key nuances of this procedure, and also the opposite - when the company begins to work on the “general simplified taxation” regime. In general, a company changes one scheme of payment of fees to another within the framework of standard, sufficiently well-regulated procedures. Documents for the transition from OSNO to STS are provided to the Federal Tax Service in a minimal amount. In fact, it all comes down to timely notification to the tax service, which is compiled in the prescribed form.
At the same time, it should be borne in mind that when switching from an OSSO to a simplified tax system, the verification by the Federal Tax Service of the Russian Federation of information provided by the organization is usually carried out in great detail. Therefore, the corresponding notification should be drawn up correctly so that subsequently the tax authorities do not have questions about the application of the new tax system by the company.
