There is no income to be made. The main reasons for the decline in revenue. What to do to stop this process? Are the costs direct? No problem

First of all, it should be noted that revenue is the cash received by the enterprise as a result of the sale of products, goods or services. The decrease in revenue is characterized by a decrease in the flow Money, received by the enterprise from the sale of products (goods, services), which can be caused by a number of objective or subjective reasons.

Revenue is very important for an economic entity, as it is one of the main sources of financing activities. In this regard, the management of the organization should regularly monitor any changes in this indicator and respond to them in a timely manner.

REFERENCE. There are situations when the company's management purposefully goes to reduce sales revenue (for example, in order to conquer new sales markets, the price of a particular product is reduced, which subsequently affects the amount of revenue).

What factors influence this indicator?

It should be noted that the amount of revenue is influenced by many different factors, which can be conditionally divided into two large groups:

Reasons for the fall

The following are the most common reasons for a decrease in revenue:

1. Product obsolescence- sooner or later, the market is saturated with a certain type of product, which causes a decrease in sales and revenue.

   IMPORTANT. The entrepreneur should timely update the range of products, giving it new quality characteristics or creating a different product.

2. Seasonal drop in demand- there are specific types of goods, the demand for which fluctuates depending on the time of year. For example, swimwear will be sold much more actively in the summer. At the same time, demand for them drops sharply in winter.
3. Cost increase- for example, a rise in the price of raw materials and materials can significantly increase the cost of manufactured products. At the same time, the commodity producer does not always have the opportunity to raise the price, since this can reduce the competitiveness of the product. As a result, there is a decrease in sales revenue.
4. Weak advertising and marketing policy– Today, active advertising is one of the main factors contributing to the increase in sales.
5. Decrease in production volumes- for example, during a crisis, many enterprises significantly reduce their output, which ultimately affects the amount of revenue, etc.

For clarity, consider the reasons for the decline in revenue using the example construction company and shop. In construction, revenue may fall for the following reasons:

If the store's revenue has dropped, it may be due to the following reasons:

• incompetence, as well as rude treatment of sellers;
• weak promotional activities;
• lack of "tasty" offers, various discounts, promotions and bonuses;
• a narrow range of products;
• unreasonably high prices this case we are talking about stores designed for a wide range of consumers), etc.

Step-by-step instructions: what to do if the level of income has decreased?

So, in the event of a drop in revenue, the following steps should be taken:

1. First, it is necessary to analyze the current state of revenue at the enterprise, as well as to identify the degree of deviation of its actual indicators from the planned ones.
2. It is necessary to understand the main reasons that caused the decrease in revenue. This stage is very important, since timely identified causes of failures in the activities of the enterprise will allow you to quickly take the necessary measures to eliminate them.
3. Having identified the main reasons for the decline in revenue, you should start choosing specific ways to increase it.

   Here are some ways to increase sales revenue:

   • reducing the cost of production;
   • increase in production volumes;
   • conducting an effective advertising policy;
   • entering new markets;
   • expanding the range of goods, etc.
4. Implementation of specific measures to increase revenue. This stage involves:
   • setting specific goals;
   • control over the fulfillment of assigned tasks;
   • analysis of the obtained results.

What should not be done?

It should be noted that there are a number of prohibited methods that are not recommended for use in the event of a drop in revenue. Otherwise, the situation can only worsen. So, let's look at them in more detail:

Summing up, it should be noted that the systematic decrease in revenue is a serious cause for concern. At the same time, don't make hasty decisions. First, you need to carefully analyze and weigh everything, and only then proceed to specific actions.

A company that does not sell anything has no income. But she usually has expenses. For example, you have to pay rent, pay salaries, etc. Such expenses are accounted for differently in accounting and tax accounting. Calculate income tax In tax accounting, the procedure for recognizing expenses depends on the accounting policy of the company. You can account for income and expenses on an accrual basis or on a cash basis. The company using cash basis, takes into account expenses in the period when they were paid (Article 273 of the Tax Code). In this case, it does not matter whether the firm received income or not. Expenses incurred are simply written off as a loss. The situation is more complicated if the firm uses the accrual method. In this case, all costs are divided into: costs associated with production and sales; non-operating expenses. Non-operating expenses reduce taxable income in the period in which they are incurred. The order of their write-off does not depend on whether the company has income or not. The costs associated with the production and sale are divided into direct and indirect. indirect costs can also be taken into account in the period in which they were produced. Whether the company received income in this period does not matter (see paragraph 1 of the letter of the Tax Ministry of September 10, 2002 No. 02-5-11 / 202-AD088). But direct costs need to be distributed between "work in progress", unsold and sold products. You can write off only those direct costs that relate to the goods sold or services provided. Thus, until the company sells anything, direct costs cannot be written off when calculating income tax. They must be taken into account either in the "work in progress" or in the composition finished products. Please note: even if the company does not have income tax payable, it is still necessary to submit a declaration for this tax to the inspectors (see paragraph 7 of the information letter of the Presidium of the Supreme Arbitration Court dated March 17, 2003 No. 71). Otherwise, you will have to pay a fine. The amount of punishment for failure to submit declarations is established by Article 119 of the Tax Code. Example CJSC Aktiv is engaged in the production of cosmetics. The company considers income tax on an accrual basis. In May 2004, Aktiv's expenses amounted to: salary of production workers (including UST) - 41,000 rubles; salary of the director and chief accountant (including UST) - 30,000 rubles; rent - 23,600 rubles, including VAT - 3,600 rubles; payment for bank services - 150 rubles; depreciation of production fixed assets - 3500 rubles. In addition, in August, Aktiv paid for and transferred to production materials in the amount of 70,000 rubles. The firm had no earnings this month. Therefore, only indirect and non-operating expenses can be written off. This is the salary of the administration, the cost of rent and payment for bank services. The amount of such expenses will be: 30,000 rubles. + 23 600 rub. - 3600 rubles. + 150 rub. = 50 150 rubles. In the event that the firm fails to receive revenue from a certain activity, the costs of it will be considered the cost of production that did not produce results. Such expenses can also be taken into account when calculating income tax. In addition, the company's costs for canceled orders will also reduce the tax. This is indicated in subparagraph 11 of paragraph 1 of Article 265 of the Tax Code. The cost of producing products that did not give a result can also be attributed to the costs of the company that arose due to the cessation of the production of certain goods (see letter from the Ministry of Finance dated March 20, 2002 No. 04-02-06 / 2/24). To write off such expenses, the company must draw up an act approved by the head of the enterprise. Such an act is drawn up in an arbitrary form. For example, it might look like this:

The costs of canceled production orders, as well as the costs of production that did not produce products, are taken into account within the direct costs attributable to these products. Please note: the tax authorities in their methodology on income tax indicated that under the costs of production that did not produce products, one should understand "direct costs incurred for the production of products for which its release was not completed due to a canceled order." And it is possible to take into account such expenses only if the customer waives his obligations in writing. We would like to remind you that the methodology on income tax was approved by the Order of the Ministry of Taxes and Taxes dated December 20, 2002 No. BG-3-02/729. It turns out that, according to the tax authorities, it is possible to put an equal sign between the concepts of “cancelled order” and “production that did not produce a result”. Meanwhile tax code these two concepts are distinguished. There is no requirement in this document for a mandatory written waiver of the customer's obligations. However, the tax authorities during the audit will be guided precisely by the methodology of their department. Therefore, it is possible that firms will have to defend their case in court. How to deal with VAT About when VAT can be refunded, it is written in Article 172 of the Tax Code. To do this, it is enough to transfer money to the supplier, receive goods and an invoice from him. In this case, the acquisition of goods must be associated with taxable activities. The Tax Code does not contain other conditions for offsetting VAT. In other words, the VAT refund has nothing to do with the fact that reporting period the firm has a sale or not. However, the tax authorities read the main tax document otherwise. They stated that firms that do not have sales cannot calculate the tax. And if so, then they are not entitled to set it off (see the letter of the UMNS for Moscow dated January 6, 2004 No. 24-11 / 00433). At the same time, the established arbitration practice is not in favor of the tax authorities. It is enough to look, for example, at the decisions of the federal arbitration courts of the North-Western District of February 6, 2004 No. A52 / 2559/2003 / 2 and the West Siberian District of February 16, 2004 No. F04 / 654-37 / A70-2004. The arbitrators make such arguments. Firstly, VAT must be calculated at the end of each tax period (clause 4, article 166 of the Tax Code). Secondly, all firms must submit VAT returns. It follows that enterprises are required to calculate the amount of tax and submit declarations, even if they do not sell goods (works, services). Therefore, if the sum tax deductions exceeds the calculated tax amount, then the tax authorities must offset the difference against future payments or return it to the company, regardless of whether it has revenue or not. Expenses without income in accounting How to take into account costs in accounting, it is written in PBU 10/99 "Organization's expenses", approved by order Ministry of Finance dated May 6, 1999 No. 33n. All costs are divided into two groups: ordinary species activities (production and indirect); - other expenses. Accounting for production costs These costs include: material costs; salary and contributions for social needs; depreciation; other costs. All these expenses must be collected on account 20 "Main production". During the production process, part of such costs is written off to finished products, and part remains as part of work in progress. If the firm produced nothing, then all production costs will be considered "in progress". Please note: trading companies during the month collect their costs on account 44 “Sales expenses”. If it was not possible to sell anything, at the end of the month they must be written off to the debit of account 97 “Deferred expenses”. Example CJSC "Active" is engaged in the production of furniture. In April 2004, the company transferred materials worth 70,000 rubles to production. (excluding VAT). The salary of production workers (including UST) for April amounted to 40,700 rubles, and the depreciation of production fixed assets - 8,000 rubles. Within a month, the Aktiva accountant collected everything production costs on account 20: Debit 20 Credit 10- 70,000 rubles. - materials are transferred to production; Debit 20 Credit 70, 69- 40,700 rubles. – wages were accrued to workers of the main production (including UST); Debit 20 Credit 02- 8000 rubles. - depreciation of production equipment. The company did not produce finished products this month. Therefore, on May 1, the cost of the “incomplete” was: 70,000 rubles. + 40 700 rub. + 8000 rub. = 118,700 rubles. Further, as the goods are produced, the cost of "work in progress" will gradually be included in the cost of finished products. Accounting for indirect costs Indirect costs, unlike production costs, are not directly related to the production of products. They include administrative and commercial expenses. For example, these may be: the salary of the administration and maintenance personnel; expenses for retraining of personnel; entertainment expenses; payment for audit and consulting services, etc. Such expenses must be collected on account 26 " General running costs” and 44 “Sales costs”. You can write them off only when the company receives income. If there is no income, then indirect expenses are recorded on account 97 “Deferred expenses”. Example Let's continue the previous example. Indirect costs of "Asset" for April amounted to: - salary of the director and chief accountant (including UST) - 40,650 rubles; - rent - 11,800 rubles, including VAT - 1,800 rubles. Thus, the total amount of indirect costs amounted to: 40,650 rubles. + 11 800 rub. - 1800 rubles. = 50 650 rubles. Within a month, the accountant "Passiva" made the following entries: Debit 26 Credit 70, 69 40 650 rub. - the salary of administrative staff was accrued (including UST); Debit 26 Credit 60 10 000 rub. (11 800 - 1800) - rent has been accrued; Debit 19 Credit 60- 1800 rubles. - reflected VAT on rent; Debit 60 Credit 51 11 800 rub. - paid rent Debit 68 subaccount "VAT settlements" Credit 19- 1800 rubles. - submitted for VAT deduction. Since Aktiv did not sell anything in April, the company's accountant at the end of the month included indirect expenses in deferred expenses. The following entry was made in the account: Debit 97 Credit 26- 50 650 rubles. – Indirect costs are included in deferred expenses. Deferred expenses can be written off in two ways: - included in expenses in full at the moment when the company began to sell goods; - distribute them over several periods. The selected option must be reflected in the order of the director. In addition, the firm must decide how it will write off indirect costs. You can also do this in two ways: - on account 20 "Main production"; - on account 90 "Sales". Please note: in order to bring accounting and tax accounting closer, it is better to use the second option. Example Let's use the condition of the two previous examples. In May ZAO Aktiv started selling furniture. The head of the firm decided to fully write off indirect costs. For this, the company uses account 90 "Sales". The order was made like this:

On the same day, the following entry was made in the accounting: Debit 90-2 Credit 97- 50 650 rubles. - included in the cost in full deferred expenses. Accounting for other expenses Other expenses of the company are divided into operating, non-operating and extraordinary. These include, in particular: the cost of participating in authorized capitals other firms; expenses for the write-off of fixed assets and other property; interest on received credits and loans; fines, penalties and forfeits for violation of the terms of contracts; exchange differences, etc. All these expenses, except for extraordinary expenses, must be taken into account on account 91, subaccount 2 “Other expenses”. Extraordinary expenses are reflected in account 99 "Profit and loss". This should be done regardless of whether the company received income or not. How to write off the costs of production that did not produce results Costs of production that did not produce results are included in accounting as operating expenses. The same applies to the costs of canceled orders. Example In March 2004 Passive LLC received an order from its counterparty. During its implementation, "Passive" spent materials in the amount of 100,000 rubles. In addition, the company accrued wages to workers in the amount of 135,800 rubles. (including UST). In June, the buyer canceled his order. In accounting, the accountant of the company made the following entries: as the order is completedDebit 20 Credit 10- 100,000 rubles. - written off materials; Debit 20 Credit 70, 69- 135,800 rubles. - accrued wage(including UST); after customer rejectionDebit 91-2 Credit 20- 235,800 rubles. (100,000 + 135,800) - the cost of manufacturing products is written off as operating expenses; at the end of JuneDebit 99 Credit 91-9- 235,800 rubles. - reflected the loss from the cancellation of the order.

E.S. Bessonova, expert of AG "RADA"

Of course, you know the situation when you invest and invest in advertising, renting premises, rearranging equipment in the store, and sales did not grow, and do not grow. You have a good product (or service), adequate prices, but customers do not understand this and prefer a cheaper and lower quality product. Where's the justice?

No sales, which means no profit, and your business may soon turn into a hobby that you do at your own expense. What to do? To improve something, you first need to find out what exactly and what problems exist in your business.

Another important problem of small and medium-sized businesses is when a network company comes to their region with its multimillion-dollar advertising and marketing budget and starts offering goods and services at a lower price. Such companies have huge discounts on bulk purchases, they can afford to hire the best specialists in all areas. Your business is like a drop in the ocean for them, and they can even afford to work for a very long time at zero or even in the red, waiting for local firms like you to fail and leave the market.

How to counter network godzillas? What will keep you afloat?

There is only one answer here - a well-built sales and marketing system will not only allow you to survive in the market, but also ensure good sales growth for your company.

In this case, there is a very apt saying: Opportunities to receive big income- the whole ocean. The problem is that most people approach this ocean with a teaspoon.

Most small businesses don't pay attention to marketing at all. This is the biggest mistake that is made.

So that you know what is preventing your business from growing, here are 10 key problems inherent in any business, solving which, you will get an amazing result!

1. Businessmen don't know their numbers.

Check yourself - do you know what revenue and profit you have for the past month? How much did you keep for yourself, and how much did you put back into the business? Believe me, these are not the numbers that affect the increase in sales! The vast majority of entrepreneurs have no idea how much each client costs them, how much they earn on each client, on each product, on each group of goods. And what material result does each advertising company bring? There are no reports, no systems to track the effectiveness of advertising. As a result, huge funds are thrown away on unnecessary advertising.

Without knowing the numbers, it is very difficult to make decisions. As a result, the decision is not made on the basis of how much advertising has earned, but simply "how much we have earned in total." But this is completely wrong! Knowing the numbers, how much profit this or that advertisement has brought, you can decide which advertisement to invest in next time.

2. Trying to compete based on price.

This is another problem for small and medium-sized businesses - an attempt to compete on the basis of price. What does an entrepreneur do when he sees a similar product from competitors? That's right, he lowers the price of his product and thereby spoils the market for himself and his competitors. Endless dumping does not lead to anything good.

Few people understand that sometimes selling more is easier, and if you use two or three step sales, it turns out to be even better.

Selling expensive is much easier and more profitable. Let there be fewer customers, but there will be fewer problems, costs will be reduced, as a result there will be more money. Build your sales in such a way that customers appreciate you not for low price but valued for the value you give them.

3. Lack of work with the existing customer base, with a constant desire to increase it.

This problem lies in the fact that the entrepreneur already has a decent base - 500-1000-1500 customers, but he does not know what to do with it. A client came, bought something, he was entered into the database and he left. Everything, on this contact with the client ends.

What to do next? The base actually does not bring money, but, as you know, its own customer base is actually a “golden asset” for any business. It has been proven that selling to an existing customer is 5-7 times cheaper than acquiring a new one! Everyone wants to sell to new clients, but few work with old ones, although with the right approach they can earn many times more.

4. The system for converting potential customers into real customers is like a leaky bucket.

The essence of the problem is that no one really deals with the clients who applied - the client came, looked and left, the money was lost. If you focus on shutting down every person who comes in or calls to buy, you will immediately earn extra money for your business!

Remember, if a client made an effort and called you or came, he is actually ready to make a purchase, you just need to push him to do it with the right actions.

5. The entrepreneur's lack of desire to change anything in his business.

It is human nature to be lazy. Few people are ready to “move mountains” today in order to get results only tomorrow. Everyone wants results now and immediately! And strategies to increase sales work gradually and not immediately. Therefore, many are limited to the status quo and available income. People just wallow in the swamp of their business and do not understand how to take the business to the next level.

6. Many businessmen, instead of working "on" their business, work "in" their business.

Entrepreneurs are spinning like a squirrel in a wheel and the more they spin, the more clients come to them, the volume of work is growing, it requires more and more extra time, and there are only 24 hours in a day. The result is a vicious circle.

It turns out that a person simply hired himself to work, but he believes that he has a “business”.

You need to understand that business for the sake of business is the wrong approach. Business must be done to achieve your goals!

The problem can be solved by building new management systems and “distance” from the business of its owner.

7. Selling "on the forehead" has practically ceased to work.

Everyone starts by trying to sell directly, but now this method no longer works. If you use only this method in your business, alas, you are doomed. Real sales are where the two-step sales system is used. For example, you can not just sell, but first train customers, then next time they will come to you and buy.

8. Your site does not sell.

This problem is especially relevant for small businesses. The entrepreneur either does not have his own website, or this website formally exists, but in fact it does not contribute to sales. A website is a fairly powerful resource for business in our time. Having a good "selling" site can attract enough customers, even in a small town.

By the way, in the West they already say that if you are not on the Internet, then you are not in business either!

9. Perfectionism.

This problem lies in the fact that you are trying to make all processes ideal at first, and then only start them, and then everything will be fine. Making ideal can be done endlessly and you will never start the process. You need to make some kind of prototype and run it, and then you can improve it. Remember how they are released software products- at first a beta version, after that they already begin to release new and new versions, finalizing the shortcomings, while simultaneously carrying out the sales process.

10. "I know it won't work for me."

There are entrepreneurs who are initially sure of the ineffectiveness of a particular strategy. Often, they didn't even try to do something. They just think so. In fact, everything works, you just need to take and do, take and do. The effect depends on the number of attempts.

For those who do not want to test new strategies, there is only one answer - if you want to get like everyone else, do like everyone else! If you want to be like others, do it differently!

So, now you know what is preventing your business from growing. The point is small - to implement strategies to increase sales and solve problems, one by one, systematically and persistently.

All articles Recognition of expenses without income: accounting and taxation (Sysoev N.I., Kharchenko S.V.)

The article discusses how it is legitimate to recognize the expenses associated with organizing a business aimed at generating income, if in the corresponding period of their implementation the income itself was not received.

Are given comparative analysis and clarifications on the most pressing issues related to the procedure for recognizing expenses without income in tax and accounting.

The features of recognition of expenses in tax and accounting are considered on the example of three situations:
1) when the organization does not carry out activities;
2) when the organization opens a new enterprise or the new kind activities;
3) when the organization operates, but in this period has not received income.
The results of the work can be applied both at the stage of development and in the process of work of commercial organizations.
The practical significance of the article lies in the recommendations for improving the accounting process for recognizing expenses in accounting and tax accounting in various commercial organizations regardless of the field of activity, organizational and legal status and form of ownership.

tax code Russian Federation determines the composition of income and expenses and what does not apply to income and expenses. All this leads to conflicts with financial accounting. The Tax Code of the Russian Federation follows the rule of the American engineer H. Gant, which states: "Everything that is expediently spent is an expense." The meaning of H. Gant's rule contrasts sharply with the traditional opinion expressed by D. Nicholson and D. Rohrbach: "The cost of production should include all the costs of running the enterprise, if only they want to get the actual cost." The appearance of Ch. 25 of the Tax Code of the Russian Federation "Corporate Income Tax", effective from 01/01/2002, finally separates the accounting of financial results and the accounting of the same results for profit tax purposes. The legitimacy of such a subdivision presents a major practical problem.
On the one hand, the composition of expenses recognized for taxation purposes, with the entry into force of Ch. 25 of the Tax Code of the Russian Federation is not initially limited, but, on the other hand, the list of costs that are not recognized for corporate income tax purposes is also not limited.

In practice, this led to significant problems, from the solution of fundamental issues related to Art. 252 of the Tax Code of the Russian Federation, the possibility of recognition by the taxpayer of expenses in each specific case will depend.
According to paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, for income tax purposes, expenses must simultaneously meet three main criteria:
- expenses must be incurred for the implementation of activities aimed at generating income;
- expenses must be economically justified;
- Expenses must be documented.

It is important to answer the question of whether it is possible to recognize the expenses associated with organizing a business aimed at generating income if the income itself was not received in the corresponding period of their implementation.
The position of the authorities on this issue is ambiguous. So, in the Letter of the Ministry of Finance of Russia dated October 13, 2006 N 03-03-04 / 1/691, financiers came to the conclusion that in the period of the absence of statutory activities, the organization is not entitled to write off expenses to reduce taxable profits. According to the financiers, all expenses incurred should be compensated by the contributions (contributions) of the founders (participants).
The opposite position is expressed in the Letters of the Ministry of Finance of Russia of December 8, 2006 N 03-03-04 / 1/821 and the Federal Tax Service of Russia of April 21, 2011 N KE-4-3 / 6494, which state that Ch. 25 “Organizational income tax” of the Tax Code of the Russian Federation does not make the procedure for recognizing expenses dependent on whether the organization had sales income in the current reporting period or not. The organization has the right to take into account expenses for the purposes of taxation of profits both in the period of receipt of income and in the period in which the organization does not receive income, provided that the activities carried out are generally aimed at generating income.
The Tax Code of the Russian Federation allows the organization to independently allocate the costs associated with production into direct and indirect (clause 1, article 318 of the Tax Code of the Russian Federation). The order of distribution of costs affects the amount of costs that can be taken into account when calculating income tax in a particular reporting or tax period. Thus, direct costs are included in the cost of production and written off as it is sold. In turn, indirect costs are fully taken into account in the current reporting period (clause 2, article 318 of the Tax Code of the Russian Federation).
Cost allocation methods in Ch. 25 of the Tax Code of the Russian Federation is not contained, therefore, the organization has the right to use the method that is most beneficial to it. Some federal courts come to this conclusion, for example, the Federal Antimonopoly Service of the Northwestern District (Decree of 04.10.2011 N A56-55568 / 2010). However, there is another point of view. Back in 2010 Supreme Arbitration court The Russian Federation recalled that "the Tax Code of the Russian Federation does not consider the distribution of expenses as a process depending solely on the will of the company's management." That is, expenses cannot be attributed to direct or indirect without any justification.
This approach turned out to be in the hands of the tax authorities, they began to limit the composition of indirect costs in the production of products. They argued their position by the fact that “the right to independently determine the list of expenses requires the taxpayer to substantiate decision"(Letter of the Federal Tax Service of Russia dated February 24, 2011 N KE-4-3 / [email protected]). In particular, according to tax authorities, direct costs include:
— fuel and electricity;
- package;
— works and services performed by support units.
Some types of raw materials are difficult to distribute between the main and auxiliary industries. Therefore, organizations are fixed in accounting policy the provision that specific types of raw materials are monthly accounted for as part of indirect costs in the amount of actual costs.
A situation may arise when, from the beginning of the year, the organization decided to change the list of direct costs, fixing it in the accounting policy. Due to these changes, part of the costs that were previously direct will be treated as indirect from the beginning of the year. According to the Ministry of Finance, the costs that fall on work in progress and do not sold products, will not be taken into account. In the new tax period, they will also have to be written off as goods (works) are sold. And only those costs that have been incurred since the beginning of the new tax period can be written off at a time (Letters of the Ministry of Finance of Russia dated September 15, 2010 N 03-03-06 / 1/588, dated May 20, 2010 N 03-03-06 / 1/336).

Whether to attribute costs to direct or indirect, the organization determines independently for each production cycle.

If certain resources, according to the technological regulations, are not included in the production cycle, are not an integral part of it, then the costs for them can be taken into account as part of indirect costs.
The organization has the right to write off direct expenses for profit taxation purposes only in the period in which revenue is reflected in the composition taxable income, therefore, it will not work to recognize direct costs without sales, and therefore without revenue (Letter of the Ministry of Finance of Russia dated 04/09/2010 N 03-03-06 / 1/246). But indirect and non-operating expenses, the Tax Code of the Russian Federation allows you to write off at a time in the period when they were made (clause 2, article 318 of the Tax Code of the Russian Federation). That is, in the absence of revenue, indirect expenses are recognized as losses that will reduce the income received later (Letter of the Ministry of Finance of Russia dated 06.03.2008 N 03-03-06 / 1/153).
The Letter of the Federal Tax Service of Russia dated April 21, 2011 N KE-4-3 / 6494 states that any economic costs are recognized as expenses, confirmed by documents drawn up in accordance with the legislation of the Russian Federation, provided that they are made to carry out activities aimed at generating income . In response to a question about a newly created organization, the main activities of which are the production, transmission of thermal energy, but at the moment it has no income, by virtue of the norm of paragraph 5 of Art. 270 of the Tax Code of the Russian Federation, expenses related to the creation of depreciable property, as well as its reconstruction, are not taken into account when determining the tax base for corporate income tax.
No matter how well the norms of Ch. 25 of the Tax Code of the Russian Federation, problems with its application in practice would still arise. This is due to the unlimited variety of activities and business transactions, and with the interpretation of the same words in different ways.
Unfortunately, ch. 25 of the Tax Code of the Russian Federation is another example of insufficient elaboration.
In accounting, the problem is different. The Ministry of Finance of Russia issued Order No. 33n, which, from 01.01.2000, put into effect the Regulation on accounting"Expenses of the organization" PBU 10/99. This Regulation not only replaced the concept of "cost" with the term "expenses", but also marked a revolution in the views on the costs of the organization in the domestic theory of accounting. According to clause 2 of PBU 10/99, expenses are understood as a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the emergence of obligations, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of participants (property owners) .

For the recognition of expenses in accounting, the conditions established by clause 16 of PBU 10/99 must be met:
- the expense must be made in accordance with a specific contract, the requirement of legislative and regulatory acts, business customs;
- the amount of the expense can be determined;
— there is confidence that as a result of a particular operation there will be a decrease in the economic benefits of the organization.
It should be noted that in order to recognize an expense, all of the above conditions must be met. If at least one of the conditions is not met, then in the accounting of the organization not an expense is recognized, but a receivable.
Paragraph 17 of PBU 10/99 establishes that expenses are subject to recognition in accounting, regardless of the intention to receive revenue, operating or other income, and on the form of expenditure (cash, in-kind and other).
In accounting, all expenses of the organization, depending on the nature, conditions of implementation and directions of its activities, in accordance with paragraph 4 of PBU 10/99, are divided into expenses from ordinary activities and other expenses. Other expenses, in turn, are divided into expenses:
- operating rooms;
- non-operating;
- emergency.
Even before the receipt of income, the newly created organization bears the cost of renting office space, the cost of paying wages officials and employees of the organization, production of seals, letterheads, purchase of office furniture and equipment. If the organization plans to start its activities in the month of its registration, then it must take these costs into account. 26 “General business expenses”, and if it is a trade organization, then on the account. 44 Selling costs. If the organization does not receive income in the month of its registration, then these expenses must be debited to the account. 97 "Deferred expenses", as in the debit account. 90 “Sales”, such expenses cannot be written off, or in the absence of a connection with income, they can be debited to the account. 91 "Other income and expenses".
If the enterprise carries out production activities, then in the accounting policy for accounting purposes it is necessary to indicate the procedure for accounting and writing off direct (account 20 “Main production”) and indirect costs (costs of general production and general business purposes, which are reflected in the debit of account 25 “General production expenses ” and 26 “General business expenses”, respectively), as well as the cost calculation method (custom, standard, etc.).
According to the Chart of Accounts, financial accounting economic activity organizations expenses accounted for on account. 26 “General business expenses”, are debited, in particular, to the debit account. 20 "Main production", 23 "Auxiliary production" (if auxiliary production produced products and works and provided services to the side), 29 “Serving industries and farms” (if service industries and farms performed work and services on the side). The indicated expenses as conditionally fixed can also be debited to the account. 90 "Sales" ("direct costing"). Therefore, general business expenses can be written off either to the account. 90 "Sales", or to production accounts. The write-off method chosen by the enterprise must be provided for in the accounting policy.
However, many accountants doubt the legitimacy of closing an account. 26 on count. 90 if the proceeds are debited to the account. 90 "Sales". Therefore, in practice, other options appear - to write off expenses from the account. 26 in the absence of revenue in the debit account. 91 “Other income and expenses”, so that later, when the proceeds are received, debit the account. 90 "Sales".

Since this situation is directly regulations accounting is not regulated, the organization must make an independent decision and fix it in the accounting policy. But it is necessary to pay attention to the fact that the use of 91 “Other income and expenses” is incorrect, since management expenses are expenses for ordinary activities, and not other expenses, and the fact that the organization does not yet receive revenue does not change their qualifications.
Based on the foregoing, it can be concluded that if an organization bears the costs of developing project documentation associated with the creation of depreciable property, then these costs form the initial cost of such property in the established Ch. 25 of the Tax Code of the Russian Federation in order and are taken into account for the purposes of taxation of profits through the depreciation mechanism.
Other costs, including the maintenance of office space, salaries of management personnel, and the like, even in the absence of income, may be classified as indirect costs recognized for tax purposes in the current reporting period, if the criteria of paragraph 1 of Art. 252 of the Tax Code of the Russian Federation.

Bibliography

Blank I.A. Profit management. 2nd ed., expanded. and additional Kiev: Nika-Centre, Elga, 2002. 752 p.
2. Larionov A.D., Nechitailo A.I. Accounting and tax accounting of financial results. St. Petersburg: Legal Center "Press". 2002. 318 p.
3. Tax Code of the Russian Federation (part two) dated 05.08.2000 N 117-FZ.
4. Nikolaeva S.A. Income and expenses of the organization: practice, theory, prospects. M.: Analytics press, 2000. 208 p.
5. On the approval of the Accounting Regulations "Income of the organization" PBU 9/99: Order of the Ministry of Finance of Russia dated 06.05.1999 N 32n.
6. On the approval of the Accounting Regulations "Expenses of the organization" PBU 10/99: Order of the Ministry of Finance of Russia dated 06.05.1999 N 32n.
7. Economic theory/ Ed. IN AND. Vidyapina, A.I. Dobrynina, G.P. Zhuravleva. M.: UNITA-DANA, 2000. Ch. 12.

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It happens that an organization in some there is no income in the reporting or tax period, but there are expenses. It would seem that no questions should arise. After all, neither accounting nor tax legislation provides for any features for accounting for expenses in the absence of income.
However, many are afraid that the losses reflected in the income tax return or in the STS return will attract attention. tax authorities: an accountant can be called to a loss-making commission, ask for clarification on the issue of losses, offer to submit an updated "break-even" declaration, etc.
In addition, the presence of losses for several years is one of the criteria for selecting an organization for an on-site tax audit (Item 2, Section 4 of the Concept of a planning system for on-site tax audits). tax audits, approved Order of the Federal Tax Service of Russia dated May 30, 2007 N MM-3-06 / [email protected](as amended on 04/08/2011)). And even if you reflect losses only in accounting, but not in tax accounting, you may also have questions (Clause 2 of the Public Criteria for Self-Assessment of Risks for Taxpayers, approved by Order of the Federal Tax Service of Russia dated May 30, 2007 N MM-3-06 / [email protected](as amended on 04/08/2011)). They are unlikely to be called to the commission, but they will certainly ask for explanations (in connection with which there were discrepancies).
Few people like this kind of attention. Therefore, accountants doubt whether it is worth showing expenses if there is no income. Let's take a look at how to proceed.

Are the costs direct? No problem

You determine the list of direct expenses in your accounting policy (Items 4 - 6 PBU 1/2008 "Accounting policy of the organization", approved by Order of the Ministry of Finance of Russia dated October 06, 2008 N 106n; clause 1 article 318 of the Tax Code of the Russian Federation; Letter of the Federal Tax Service of Russia dated February 24 .2011 N KE-4-3/ [email protected]). There will be no problems with them either in accounting or in tax accounting.
In accounting, they are reflected in account 20 "Main production" and form work in progress. In tax accounting, they can be reflected in special registers. As the sale of goods (works), the cost of which takes into account direct costs, they are written off as expenses current period both in tax (Clause 2, Article 318 of the Tax Code of the Russian Federation), and in accounting.
It turns out that direct costs are taken into account when calculating the financial result only if there is income.
If your organization provides services, in tax accounting you have the right to take into account direct expenses in full in the current period<4>. But you can, in general, do not do this in order to avoid a loss.

Dealing with indirect costs

In accounting

Expenses are recognized in the reporting period in which they arose, regardless of the intention to receive revenue or other income (Items 17, 18 PBU 10/99 "Expenses of the organization").

Note
Many accountants doubt the correctness of writing off costs from account 26 to account 90 in a situation where there is no revenue. After all, the costs should be written off to the debit of account 90 simultaneously with the recognition of revenue on the credit of this account. Therefore, sometimes they use another option - write off expenses to the debit of account 91 "Other income and expenses". There is no mistake in this, but note that management expenses are expenses for ordinary activities, not other expenses, and the fact that the organization does not yet receive revenue does not change their qualifications.
The option you have chosen must be registered in the accounting policy (Clause 7 PBU 1/2008).

By not reflecting expenses in a timely manner in accounting, you risk that your company will be held liable for a gross violation of the rules for keeping records of income and expenses (Article 120 of the Tax Code of the Russian Federation; Article 15.11 of the Code of Administrative Offenses of the Russian Federation).
Previously, many experts, and even the tax authorities themselves, in oral recommendations, advised to collect expenses in the absence of income on account 97 "Deferred expenses" and write them off to financial results as revenue is received. Many accountants have done just that by writing it into their accounting policies. Accordingly, in the period when there was no income, expenses were not taken into account and losses were not formed.

For reference
For a gross violation of the rules for keeping records of income and expenses, your organization may be fined (Article 120 of the Tax Code of the Russian Federation):
(if) the violation was committed during one tax period - by 10 thousand rubles;
(if) the violation was committed during several tax periods - by 30 thousand rubles;
(if) the violation led to an underestimation of the tax base - by 20% of the amount of unpaid tax, but not less than 40 thousand rubles.
In addition, for a gross violation of the rules of accounting and reporting, your manager can be fined in the amount of 2,000 to 3,000 rubles. (Article 15.11 of the Code of Administrative Offenses of the Russian Federation).

But using account 97 to cover up losses is wrong. Indeed, by reflecting expenses on it, you violate the requirement for the timeliness of reflecting the facts of economic activity and create a hidden reserve, which contradicts the requirement of prudence (Clause 6 PBU 1/2008).

This leads to distortion financial statements(in this situation, it looks to break even) and misleads users. In the same year, in connection with the changes made to the Accounting Regulations, in the situation under consideration, account 97 cannot be used at all.

In tax accounting

In tax accounting, indirect expenses are included in the expenses of the current period in full (Clause 2 of Article 318 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance of Russia of July 28, 2009 N 03-03-06/1/495). As a result, in the absence of income, a loss will be formed - a negative difference between income and expenses. The loss is reflected in the income tax return and carried forward. The Ministry of Finance agrees with this (Clause 2 of the Letter of the Ministry of Finance of Russia of 08.25.2010 N 03-03-06 / 1/565; Letters of the Ministry of Finance of Russia of 05.21.2010 N 03-03-06 / 1/341, of 04.21.2010 N 03 -03-06/1/279, dated 07/17/2008 N 03-03-06/1/414).
However, tax officials often remove expenses when there is no income, but the courts do not support them. They believe that it is not the result of activity that matters - profit or loss, but the focus of activity on generating income (Clause 9 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of October 12, 2006 N 53; clause 3 of the Definition of the Constitutional Court of the Russian Federation of June 4, 2007 N 320-O-P ).
If you do not reflect your expenses in tax accounting, there will be no claims against you.
However, keep in mind that it will be quite problematic to include these expenses in the declaration of another period.

Sign in

When checking, they can be removed due to the fact that they do not apply to the current period (Clause 1, Article 54, Article 272 of the Tax Code of the Russian Federation). The Ministry of Finance has repeatedly stated that expenses not included in the "unprofitable" declaration cannot be taken into account as current expenses in the following periods (Letters of the Ministry of Finance of Russia dated 07.05.2010 N 03-02-07 / 1-225, dated 04.23.2010 N 03 -02-07/1-188).
Therefore, if the tax authorities remove expenses that you did not reflect earlier, you can take them into account only by submitting clarifications for the periods to which they relate, and then you still have to show losses.

Advice
If the loss is small, it may actually make sense to file a break-even declaration to save your nerves. And at the same time, bookkeeping is done correctly. But if the amount of loss is significant, then it is better to declare them in order to be able to take them into account in the future.

We give the inspection an explanation of where the losses come from

Banal replies like "serious consequences financial crisis" should not be used. It is better to describe in detail why you have no income and what kind of expenses you show.
For example, like this:

Or you can make an "explanatory" like this.

Is it possible to deduct VAT in the absence of calculated tax

The total amount of the calculated tax is reduced for deductions (Clause 1, Article 171 of the Tax Code of the Russian Federation). Therefore, the regulatory authorities believe that if there is no calculated tax, then there is nothing to deduct the input tax from. As soon as the calculated tax appears (that is, sales), it will be possible to reduce it by tax deductions (Letters of the Ministry of Finance of Russia dated 08.12.2010 N 03-07-11 / 479, dated 07.29. .2010 N 03-07-11/260). However, the courts take the side of organizations in this matter, allowing the tax deduction even when there is no sale (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 03.05.2006 N 14996/05; Resolutions of the FAS PO dated 12/15/2010 in case N A55-3486 / 2010). Moreover, there are court decisions that clarify that there is a calculated tax in the absence of implementation, it is simply equal to zero (Resolutions of the Ninth Arbitration Court of Appeal dated December 11, 2008 N 09AP-15622 / 2008-AK; Seventeenth Arbitration Court of Appeal dated June 22, 2007 N 17AP-3945/07-AK).
But if the prospect of disputes with the tax authorities does not appeal to you and you are not going to return the tax from the budget, then it is easier, of course, to postpone the deductions for the period when you start selling (sales will appear).

Expenses, of course, must be reflected in a timely manner both in accounting and in tax accounting. Don't be fooled by the tax authorities. After all, the responsibility of an accountant is to keep accurate records of their activities. The arguments of the tax authorities about the unreasonableness of such expenses have no legal basis.
Therefore, calmly reflect the tax loss. And over the next 10 years, you can reduce the income tax base by its amount (Paragraph 2, clause 8, article 274, article 283 of the Tax Code of the Russian Federation).
If you apply the simplified taxation system with the "income minus expenses" object, then you can take into account your expenses (except for the expenses for the purchase of goods) after payment, even if there is no income. The amount of loss generated in this case can also be written off over the next 10 years (Clause 7 of Article 346.18 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance of Russia dated 01.23.2009 N 03-11-06/2/5).
And if in a few years you have an inverse problem - to reduce profits in order to pay less tax - these same losses of past periods will be very useful to you.

VAT, Income

There are expenses, no income

Sometimes organizations do not receive revenue for some time, but have expenses associated with their activities. Consider how such expenses are reflected in accounting and how they are recognized for the calculation and payment of income tax and value added tax.

Typically, such problems are primarily faced by organizations that start from scratch. To carry out their activities, they acquire industrial premises and equipment, purchase raw materials and materials, recruit workers. This requires a certain time during which firms incur expenses, but are not engaged in the production and sale of goods, works, services and, therefore, have no revenue.

Organizations that work, but for one reason or another do not receive revenue for some time, sometimes fall into the same situations. Often in this position of the organization there are one or more reporting periods, and then accountants are faced with the problems of accounting for these expenses. Therefore, further we will talk about how such expenses are reflected in accounting and how they are taken into account for taxation.

How to reflect expenses in accounting

To recognize expenses in accounting, the Accounting Regulation "Expenses of the Organization" (PBU 10/99) was developed. This document should be guided by the reflection of expenses in the accounts of accounting. Recall that in accounting, all expenses are divided into expenses for ordinary activities, operating expenses, non-operating expenses and emergency expenses. Expenses for ordinary activities include expenses incurred by the organization in the production and sale of products, the purchase and sale of goods, the performance of work and the provision of services. These are the costs of acquiring raw materials, materials, wages of employees, expenses for the maintenance and operation of equipment, general business and other expenses.

All expenses in accounting are shown in the period in which they occurred, regardless of whether or not the organization received sales revenue in this period, and whether or not it had operating and other income. Accounting reflects any expenses both in cash and in kind, regardless of whether they are paid or not in this period. This follows from paragraphs 17 and 18 of PBU 10/99. The Regulations indicate general terms and Conditions recognition of expenses. The specific procedure for reflecting expenses in accounting accounts depends on the type of expenses and on what activities the organization is engaged in. Consider how expenses should be reflected if there is no revenue:

1. firms that produce products but do not receive revenue;
2. firms that have just formed and have not yet begun to produce products;
3. firms that are engaged in dealer, brokerage and other activities (except for trade).

The first organizations spend raw materials, pay salaries to employees and depreciation, maintain a management apparatus, even if they do not receive revenue. These expenses are reflected in the accounting records in the usual manner.

Expenses for the purchase of raw materials and materials, for the payment of wages to key employees are debited to account 20 "Main production". Accrued depreciation is taken into account on the same account. According to clause 24 of the Accounting Regulation "Accounting for Fixed Assets" (PBU 6/01), depreciation is charged regardless of the results of the organization's activities and is reflected in accounting in the reporting period to which it relates. General business expenses are first taken into account on account 26 "General business expenses", and then debited to account 20 "Main production".

Example. LLC "Progress" is engaged in the production of electrical appliances. In October 2002, it received no revenue. However, the following expenses were incurred this month. Raw materials were used for the production of goods in the amount of 120,000 rubles, the salary of the main employees in the amount of 70,000 rubles was accrued, the salary of employees of the administrative apparatus was accrued in the amount of 15,000 rubles. In addition, this month, depreciation was charged on equipment intended for the production of products - 22,000 rubles.

The accountant of Progress LLC must make the following entries:

Debit 20 Credit 10 sub-account "Raw materials"

• 120 000 rub. - written off materials used for the production of goods;

Debit 20 Credit 70

• 70 000 rub. - the wages of the main employees are accrued;

Debit 20 Credit 02

• 22 000 rub. — depreciation was accrued on equipment intended for the production of products;

during October

Debit 26 Credit 70

• 15 000 rub. - the wages of employees of the administrative apparatus were accrued;

at the end of October

Debit 20 Credit 26

• 15 000 rub. - general business expenses are written off to production costs.

Note. The newly formed organizations basically at first have expenses for the maintenance of the administrative apparatus, which are taken into account on account 26. But gradually other expenses appear in such organizations. for instance, they purchase equipment and, from the 1st day of the month after its registration, charge depreciation, recruit workers to install this equipment, etc. Organizations cannot take these costs into account immediately on account 20 "Main production", since this account reflects the costs of production. In this case, the product is not released. Therefore, before the start of production, it is advisable to allocate all expenses (including general business expenses) to account 97 "Deferred expenses", and then, when the organization begins to produce products, they can be written off to the debit of account 20.

Example. OOO "Chudo" was registered in July 2002 as an organization for the production of furniture. In fact, it started production in October. In August, woodworking equipment worth 240,000 rubles was purchased. (including VAT - 40,000 rubles), which was then registered. In the same month, the salary of employees of the administrative apparatus was accrued - 10,000 rubles.

The following expenses were made in September. Depreciation was charged on equipment in the amount of 3600 rubles. The salary of employees of the administrative apparatus was accrued - 10,000 rubles.

The accountant of Chudo LLC must make the following entries:

in August 2002

Debit 08 Credit 60

• 200 000 rub.

  Accounting for expenses and input VAT if there is no income

  (240,000 - 40,000) - equipment has been credited;

Debit 19 Credit 60

Debit 60 Credit 51

• 240 000 rub. - paid for equipment;

Debit 01 Credit 08

• 200 000 rub. - equipment is accepted for accounting as part of fixed assets;

Debit 68 subaccount "Calculations for VAT" Credit 19

• 40 000 rub. — accepted for VAT deduction;

Debit 26 Credit 70

in the end of the month

Debit 97 Credit 26

in September

Debit 97 Credit 02

• 3600 rub. — depreciation charged on woodworking equipment;

Debit 26 Credit 70

• 10 000 rub. - the salary of employees of the administrative apparatus was accrued;

in the end of the month

Debit 97 Credit 26

• 10 000 rub. - general business expenses are written off for deferred expenses;

in October, when Chudo LLC will start manufacturing products

Debit 20 Credit 97

• 23 600 rub. (10,000 + 3,600 + 10,000) - expenses previously accounted for in deferred expenses are written off to production costs.

Note. The same should be done for organizations that are engaged in agency, brokerage, dealer and other similar activities (except for trade). These organizations have only general business expenses, which are usually written off to the debit of account 90 "Sales". However, in our case, it is impossible to take into account general business expenses on this account. In accordance with the Instructions for the Application of the Chart of Accounts, the debit of sub-account 90-2 "Cost of sales" includes only those expenses for which revenue is recognized on this account. In this case, the organization has no revenue. Therefore, we propose to write off such expenses to account 97 "Deferred expenses", although these expenses are not such, and later, when the proceeds from the sale appear, to attribute them to sub-account 90-2 "Cost of sales". But how to write off these costs as costs - all at once or gradually over time - organizations must decide for themselves. This distribution is usually accounting policy organizations. If this happened in the organization for the first time, then the expenses are written off at the discretion of the accountant.

Example. LLC "Domik" provides agency services for the sale of apartments. In September 2002, it had no revenue, and in October it received revenue in the amount of 50,000 rubles. In September, wages were accrued to employees in the amount of 40,000 rubles.

The accountant of Domik LLC must make the following entries:

in September 2002

Debit 26 Credit 70

• 40 000 rub. - payroll to employees;

at the end of September

Debit 97 Credit 26

• 40 000 rub. - General business expenses are written off as expenses of future periods;

in October 2002

Debit 62 Credit 90 subaccount "Revenue"

• 50 000 rub. - reflected the revenue from the provision of services;

Debit 90 subaccount "Cost of sales" Credit 97

• 40 000 rub. - written off to the cost of costs previously accounted for in deferred expenses.

How are expenses treated for tax purposes?

And one more question will immediately arise before the accountant if there are expenses in the reporting period, but there is no sales proceeds. How, in this case, to reflect the costs in tax accounting and is it possible to take them into account when calculating profit for the reporting period? To answer this question, let us turn to Chapter 25 "Income Tax" of the Tax Code of the Russian Federation. Recall that the profit on which the tax is calculated is determined as the difference between the income received and the expenses incurred. Expenses are determined depending on which method the organization uses: the accrual method or the cash method. Organizations working "on accrual", all expenses are divided into direct and indirect (Article 318 of the Tax Code of the Russian Federation). In our case, direct costs are the costs of raw materials, materials, payment of salaries to employees who are engaged in the production of products, depreciation on the equipment on which products are manufactured. General business expenses are considered indirect. Indirect costs completely reduce tax base the reporting period in which they were made. Direct costs are also included in the costs of the current reporting period, with the exception of those related to the balance of work in progress, finished products in stock, shipped, but not sold in the reporting period of products. This procedure is established by Article 318 of the Tax Code of the Russian Federation, and now there is no link between expenses and income. Why now? Yes, because such a change was made to this article in May 2002 by Law N 57-FZ. Initially, Article 318 had a different wording. It stated that the expenses of the current reporting period reduce the income from production and sales of this reporting period.

That is, the question arose: if there is no income, is it possible to take into account expenses in this period? It is possible that the tax authorities would consider such expenses unlawful. Now, nothing prevents organizations from including all expenses of the current period in the tax base in the absence of sales proceeds.

Note. As for organizations using the cash method, they recognize expenses after they are actually paid. That is, expenses are taken into account for tax purposes in the reporting period in which they are actually paid, regardless of whether there is revenue in this reporting (tax) period.

Can VAT be deducted if there is no revenue?

Attention! Apparently, accountants have doubts about whether it is possible to declare VAT deductible in tax returns in the absence of revenue, are associated with Article 173 of the Tax Code of the Russian Federation. It states that VAT paid to the budget is defined as the difference between the calculated amount of tax and tax deductions. That is, at first glance, it seems that VAT is deductible only when there is VAT calculated on the proceeds from sales. However, it is not. In order to set off VAT, you need to fulfill only the conditions specified in Article 172 of the Tax Code of the Russian Federation. That is, the organization that paid the VAT to the supplier must have an invoice, documents on the payment of tax amounts, and the purchased goods must be credited. Having fulfilled these conditions, the organization has the right to declare VAT deductible, despite the fact that it did not carry out sales. As for the provisions of Article 173 of the Tax Code of the Russian Federation, it states that the amount of tax deductions may exceed total amount calculated tax. Therefore, in this case, the amount of tax on revenue will be equal to zero, and all VAT deductible will be refundable.

Accounting for deferred expenses