How to properly prepare an accounting report for a canteen. Accounting in the canteen: postings documentation taxation Canteen on the balance sheet of the enterprise accounting

Career and finance 21.01.2024

Career and finance

What are the main options for automating accounting in public catering?

Basically, several options for automating catering accounting are used. All of them are based on the choice of software and on determining the amount of functionality that will be used for automation based on a particular software product. Below are two accounting options, provided that the software products are developed on the 1C platform.

Option 1. Maintaining accounting (tax) accounting and specialized catering accounting in one program

The advantages of this option:

there is no need to download data on food service turnover from other programs. This is an important parameter, because There are often problems with the correspondence of data from a specialized catering program with data in an accounting program (hereinafter referred to as Accounting). In addition, if an organization does not have a clearly established process for operational document management in programs, then it is often necessary to correct data in previous periods, and then transfer the entire array of documents to the current time in the Back Office, which often leads to the fact that this entire array is necessary also upload to the Accounting Department and also repost there;

Disadvantages of this option:

in the case of a catering add-on in Accounting (for example, in “1C: Enterprise Accounting 8”), problems arise with release updates in the case of even small additions and corrections in the software modules of the catering unit. Quite often (with almost any implementation) something needs to be improved for a specific customer, and mainly in the catering unit. The problem is quite serious, because... as a result, it is no longer possible to update Accounting to a new release and, as a result, all reporting (accounting, tax and statistical) is prepared manually from another program;

a complex mechanism for working with negative balances for ingredients and goods. In some specialized programs for catering accounting (hereinafter referred to as Back Office), working with negative balances for ingredients and goods is much easier and more convenient than in accounting ones.

Option 2. Maintaining accounting (tax) accounting and specialized catering accounting in different programs

The advantages of this option:

the ability to freely change the Back Office for a specific customer. Even if a Back Office is purchased and then changes are made to it for a specific customer, the Back Office releases themselves, as a rule, come out quite rarely, and sometimes the program is not even updated due to the lack of need to expand the functionality;

The functionality of a separate Back Office, as a rule, is much broader than the built-in catering unit in 1C: Accounting 8. This is due to the fact that the development of a catering block in the accounting program is limited by the Accounting configuration itself;

It is possible in some developments of Back Office programs to upload documents to “1C: Accounting 8” not by specific item, but by consolidated items in terms of VAT rates. At the same time, the accounting program reflects the total accounting of the movements of the catering turnover, and in the Back Office - the quantitative and total accounting. This mechanism significantly reduces the amount of data reflected in Accounting and the movements themselves are quite convenient for analysis.

Disadvantages of this option:

the need to upload into an accounting program. Here it is recommended to choose a Back Office with the ability to automatically upload with a customizable upload interval.

(Click on the diagram, it will open in a new window)

What main accounting accounts are recommended to be used for food service turnover movements?

Is it necessary to use account 42 in catering accounting?

Based on work experience, it is not recommended to use this account when providing public catering services. The 42nd account was mainly used in non-automated retail outlets with the total method of reflecting the accounting of goods turnover. But when automating public catering, sales accounting programs (Front Office) are usually installed at points of sale. These programs are closely connected with Back Offices and upload sales data by product range automatically. Accounting for trade turnover in this case is carried out in quantitative and total terms. Thus, there is no need to use the 42nd account (see below for more details).

Is it necessary to use account 43 in catering accounting?

As part of the provision of public catering services, there is no sale of finished products as such, but in fact a public catering service is provided, so the cost of ready-made meals does not need to be accounted for separately. In this case, for example, if the sale is made at the point of production, then the cost can be immediately written off at the time the release is reflected with sales:

Postings in public catering

D 20 – K 41.01 (writing off ingredients for production);

D 90.02 – K 20 (cost of products sold).

In addition, movements on account 43 complicate accounting, including the fact that the items on this account must be adjusted at cost at the end of the month, and adjusting movements on account 90.02 also arise here.

Based on these considerations, we do not recommend using the 43rd account (see below for more detailed information).

On which account is it better to reflect products: on the 10th or on the 41st?

There is no clear answer to this question. Catering organizations currently determine on their own which account to keep track of ingredients. We propose to keep records of products at production points on account 41.01, in buffets (stores) on account 41.02. In this case, as mentioned above, without using the 42nd account (see below for more detailed information).

Which accounts are best used to record expenses? How to use the 20th and 44th bills in catering? What to do with the remaining WIP?

To account for costs in public catering, we recommend using two accounts: account 20.01 and account 44.01. In this case, account 20.01 reflects only the cost of raw materials necessary for the manufacture of products, and account 44.01 is used for all other expenses. It is assumed that the 20th account should reflect the cost of raw materials only immediately at the time of production. In this case, the product movement pattern is approximately as follows:

to reflect the receipt of products at the point of production, the 41st account is used;

the very moment of transfer of products from the pantry of the production point to the kitchen is not reflected in the program;

movement on the 20th account is made only at the moment the production is reflected in the program. If production is combined with sales (this operation is reflected automatically provided that the Front Office system is implemented in the organization), then at the same time the cost of manufactured products is written off from account 20 to account 90.02.

For more detailed accounting of costs by department, it is recommended at the initial stage of automation to choose software that provides end-to-end accounting by department throughout the entire chart of accounts (for example, “1C: Enterprise Accounting KORP, rev. 3.0”). In this case, it is possible to directly distribute part of the costs (salaries, materials, depreciation, etc.) to departments at the time the costs themselves are entered.

Remains of work in progress at the end of the month in production warehouses are quite possible and arise mainly in the following situations:

the organization has its own workshops that are engaged only in the production of products (confectionery shop, bakery shop, etc.);

at the end of the month, at the point of production, products are released without sales, which for some reason must be reflected in the program;

semi-finished products with a sufficiently long shelf life are produced;

To exclude the reflection of WIP balances for semi-finished products on the 20th account, as well as for more detailed accounting of semi-finished products, it is recommended to actively use the 21st account. Otherwise, you will have to transfer the balance of the work in progress of some semi-finished product from one month to another for a long time (for example, in the case of reflecting the operation of pickling vegetables).

Postings for the main business transactions of food service turnover

Below is a list of transactions for the main business transactions of the turnover of products, goods, dishes and semi-finished products in public catering. The following is accepted:

accounts 21 and 20 are used only at production points;

count 43 is not used;

account 41.02 is used only in shops and buffets;

account 41.01 is used only at production points and central warehouses.

Postings in public catering upon receipt of products and goods from suppliers

D 41.01 (41.02) – K 60 – receipt of products and goods from the supplier, net of VAT, to production points and central warehouses (41.01), to shops and buffets (41.02);

D 19.03 – K 60 – reflection of VAT on purchased inventories;

Receipt of products and goods from employees

D 41.01 (41.02) – K 71.01 – receipt of products and goods from an employee, net of VAT, to production points and central warehouses (41.01), to shops and buffets (41.02);

D 19.03 – K 71.01 – reflection of VAT on purchased inventories;

Postings in public catering when posting products and goods, dishes and semi-finished products

D 41.01 (41.02, 20.01, 21) – K 91.01

Note: taking into account the fact that separate accounting of dishes on the 43rd account is not provided for in this scheme, and also that buffets and shops are mainly retail trade, and central warehouses are the accounting of goods and products, then accounting for semi-finished products and dishes in central warehouses, canteens and shops, according to this scheme, it is maintained only in accounts 41.01 and 41.02;

Output

D 20.01 (21) – K 41.01 (21)– reflection of the release of dishes (semi-finished products) at production points;

Moving products and goods

D 41.01 (41.02) – K 41.01 (41.02)– movements of products and goods through central warehouses and production points are reflected on account 41.01, for buffets and shops on account 41.02;

Wiring in catering when moving dishes and semi-finished products

D 41.01 (41.02, 20, 21) – K 41.01 (41.02, 20, 21)– movements of dishes and semi-finished products at production points are reflected on accounts 20 and 21, respectively, in central warehouses and buffets (shops) – on accounts 41.01 and 41.02, respectively;

Sales of products and goods, dishes and semi-finished products in catering accounting

D 90.02 – K 41.01 (41.02, 20, 21)– write-off of the cost of products, goods, dishes and semi-finished products;

D 90.03 – K 68.02 – VAT charged on sales;

Retail sales
D 62.R – K 90.01 – reflection of revenue from retail sales;

D 50.02 – K 62.R – reflection of cash payment in the operating cash desk;

D 57.03 – K 62.R – reflection of non-cash payment by payment card;

Wholesale sales
D 62.01 – K 90.01 – reflection of revenue from wholesale sales;

Write-off of products and goods, dishes and semi-finished products in catering accounting

D 94 – K 41.01 (41.02, 20, 21)– write-off of the cost of products, goods, dishes and semi-finished products.

Exchange scheme "ReBiKa. Back office for catering CORP " -> "1:C Enterprise accounting 8 CORP "

(Click on the diagram "Wirings in public catering", it will open in a new window)

Buy software for automation of public catering, organize accounting in public catering: Natalya +7 9 200 183 200, or fill out an application from the website.

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Normative base

According to paragraph 1 of Art. 21 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” (hereinafter referred to as Law No. 402-FZ), documents in the field of accounting regulation include:

federal standards;

standards of an economic entity.

According to paragraph 5 of Art. 21 of Law No. 402-FZ, the specifics of the application of federal standards in certain types of economic activity must be consistent with industry standards. To date, such standards have not been adopted for public catering establishments.

According to paragraph 1 of Art. 30 of Law No. 402-FZ, until the approval of industry standards, the rules of accounting and reporting approved before the entry into force of Law No. 402-FZ are applied. In the Information of the Ministry of Finance of Russia No. PZ-10/2012 “On the entry into force on January 1, 2013 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” it is explained that the specified rules for maintaining accounting records and drawing up financial statements ( financial statements are applied to the extent that does not contradict Law No. 402-FZ.

Document's name	What is approved
Methodology for accounting for raw materials, goods and production in mass catering enterprises of various forms of ownership (hereinafter referred to as Methodology for accounting for raw materials)	Approved by Roskomtorg on August 12, 1994 No. 1-1098/32-2
Basic provisions for accounting of raw materials (products), goods and production in public catering establishments (hereinafter referred to as the Basic Provisions)	Approved by Order of the USSR Ministry of Trade dated November 13, 1986 No. 260
	Approved by letter of Roskomtorg dated July 10, 1996 No. 1-794/32-5
	Approved by the Board of the Central Union of the Russian Federation on 06.06.1995 No. TsSTs-27

Before the appearance of the relevant industry recommendations, the Ministry of Finance of the Russian Federation allowed business entities to use old methods for accounting purposes by issuing Letter No. 16-00-13/03 dated April 29, 2002 “On the application of regulatory documents governing the issues of accounting for production costs and calculating production costs (works, services)".

Having analyzed the possibility of using methodological recommendations for accounting in public catering, we come to the conclusion that they can be applied only to the extent that does not contradict Law No. 402-FZ.

Specifics of catering

In further discussions, we will proceed from the fact that catering enterprises do not sell products (prepared culinary dishes, products, drinks) as such, but provide catering services. GOST 31985-2013 "Interstate standard. Public catering services. Terms and definitions" (entered into force on January 1, 2015 by Order of Rosstandart dated June 27, 2013 No. 191-st) such a service means the result of the activities of catering enterprises (legal entities or individual entrepreneurs ) to meet consumer needs for public catering products, to create conditions for the sale and consumption of these products, as well as purchased goods, for leisure and other additional services. It is also stated here that public catering products include culinary products (culinary semi-finished products, culinary products, dishes), bakery and confectionery products, drinks produced by catering organizations.

OK 029-2014 (NACE Rev. 2) "All-Russian classifier of types of economic activities", approved by Order of Rosstandart dated 01/31/2014 No. 14-st (applied from 02/01/2014 to 12/31/2016 on a voluntary basis, from 01/01/2017 - mandatory order), the following classification of public catering services is provided:

restaurant services and food delivery services (subclass 56.1);
services for the supply of public catering products and catering for special events and other catering services (subclass 56.2);
Beverage serving services (division 56.3).

Thus, accounting at a public catering enterprise should be based on the fact that as part of the provision of public catering services, finished products are not sold as such, but a service is provided.

The need to use account 42 “Trade margin” in public catering from the point of view of legislation

The turnover of public catering enterprises reflects in monetary terms the volume of sales of own-produced products and purchased goods to consumers. The main part of the public catering turnover is made up of lunch and other products of own production, produced in the kitchen or in other production workshops. Purchased goods are only an additional assortment to our own products.

Clause 13 of PBU 5/01 “accounting for inventories” allows trade organizations to keep records of goods at purchase or sale prices (reflecting trade margins.) There is no reservation for public catering establishments.

Clause 4.1 Methodology for accounting for raw materials, goods and production in mass catering enterprises of various forms of ownership (Approved by Roskomtorg on August 12, 1994 No. 1-1098/32-2) establishes that accounting for products and goods in the pantry is carried out at free selling prices, regulated retail prices and free purchasing prices. The difference between the accounting value and the cost of purchasing products and goods when used as the accounting selling price is reflected in account 42 “Trade margin”.

When accounting for products at purchase prices, the enterprise itself sets the selling price of the products. In this case, gross income is determined as the difference between the amounts of revenue from goods sold at sales prices (subaccount 90-1 “Revenue”) and those purchased at purchase prices.

Products (goods) are accounted for in the generally established manner on account 41 “Goods” at the purchase price, and all expenses related to these goods are accounted for on account 44 “Sales expenses”.

Sold products (goods) are written off to the debit of subaccount 90-2 “Cost of sales” at the purchase price from the credit of account 41 “Goods”. Costs recorded on account 44, attributable to goods sold, are written off to the debit of subaccount 90-2.

When accounting for goods at sales prices, gross income is called realized trade surplus; it is formed after the sale of goods. When excluding distribution costs from gross income, income from goods sold occurs.

The trade margin related to sold products and goods is written off on the credit of account 42 “Trade margin” to the debit of account 90 “Sales”.

Thus, a public catering organization has the right not to use account 42 “Trade margin”, having fixed in its accounting policy the option of accounting for goods at purchase prices.

Since, as part of the provision of public catering services, there is no sale of finished products as such, but in fact a public catering service is provided, therefore the cost of ready-made dishes, products, drinks is not separately accounted for and, accordingly, may not be reflected on account 43.

Confirmation that catering enterprises should not use account 43 to organize accounting can be found in the Methodology for accounting for raw materials, goods and production in public catering enterprises of various forms of ownership (Approved by Roskomtorg on August 12, 1994 No. 1-1098/32-2) and in Basic provisions for accounting of raw materials (products), goods and production in public catering establishments (Approved by Order of the USSR Ministry of Trade dated November 13, 1986 No. 260). The methodology is a normative document regulating the accounting of raw materials, goods and production of products at mass catering enterprises of various forms of ownership. The basic provisions establish the procedure for documenting and accounting for raw materials, products and goods at public catering establishments. At the same time, both documents contain correspondence of accounting accounts for the accounting of products, goods and turnover at public catering establishments.

There are currently no more recent current industry documents regulating the organization of accounting at catering enterprises. This approach does not contradict the requirements of current regulatory legal acts on accounting.

Thus, public catering organizations may not reflect finished products on account 43 “Finished products”.

Catering organizations must evaluate and reflect in the accounting of purchased products (raw materials) in accordance with clause 5 of PBU 5/01 “accounting for inventories.” According to this accounting standard, all inventories (which also include products used in public catering for the manufacture of products) are accepted for accounting at actual cost.

In practice, many public catering organizations take into account both purchased goods and raw materials (products from which catering products are subsequently made) on account 41 “Goods”, although in this case food products (raw materials) should be classified specifically as inventories and kept it is accounted for accordingly on account 10 “Materials”. Indeed, according to Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n “On approval of the Chart of Accounts for accounting of financial and economic activities of an organization and instructions for its application”:

“account 41 “Goods” is intended to summarize information about the availability and movement of inventory items purchased as goods for sale. This account is used mainly by organizations engaged in trading activities, as well as organizations providing public catering services.”

According to this definition, account 41 “Goods” should only include purchased goods intended for resale. Moreover, accounting for purchased goods is possible either at the purchase price or at the selling price, taking into account the trade margin. The legislation provides for such accounting of goods.

This method of accounting for products (raw materials) on account 41 “Goods” comes “from the past.” can be explained. The fact is that until Chapter 25 “Organizational Income Tax” of the Tax Code of the Russian Federation came into force, the Regulation on the composition of costs was in force, approved by Decree of the Government of the Russian Federation of August 5, 1992 No. 552, on the basis of which various industry-specific guidelines were developed. For public catering enterprises, these were Methodological recommendations for accounting costs included in distribution and production costs, and financial results at trade and public catering enterprises, approved by Roskomtorg and the Ministry of Finance of the Russian Federation dated April 20, 1995 No. 1-550/32-2 , as well as the Methodology for accounting for raw materials, goods and production in mass catering enterprises of various forms of ownership, approved by the industry center for advanced training of trade workers of the Committee of the Russian Federation on Trade on August 12, 1994 No. 1-1098/32-2, which was mentioned earlier.

It was these regulatory documents for public catering organizations that provided for the possibility of taking into account raw materials, both in purchase prices and at sales prices, taking into account the trade margin. And since it was possible to account for raw materials taking into account the trade margin, naturally, account 41 “Goods” arose in correspondence with account 42 “Trade margin”.

Otherwise, the issue of accounting for raw materials in relation to public catering has not yet been resolved, so the organization has the right to solve it independently.

Based on all of the above, we can conclude that public catering organizations, at the moment, determine independently how products (raw materials) are accounted for, either by the purchase price and reflected on account 10 “Materials” or account 41 “Goods”, or at the selling price with the addition of a trade margin and, accordingly, reflected in account 41 “Goods”. The chosen method of accounting for products (raw materials) must be recorded in the organization’s accounting policy.

Abbreviations:

Methodology for cost accounting - “Methodology for accounting for raw materials, goods and production in mass catering enterprises of various forms of ownership”, approved by Roskomtorg on August 12, 1994 No. 1-1098/32-2;

Basic provisions - “Basic provisions for accounting of raw materials (products), goods and production in public catering establishments”, approved by Order of the USSR Ministry of Trade dated November 13, 1986 No. 260.

In accordance with the Instructions for the application of the current Chart of Accounts (approved by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n), the debit of account 20 reflects:

direct expenses related directly to the production of products, performance of work and provision of services (written off from the credit of inventories accounts, settlements with employees for wages, etc.). Catering enterprises, in addition to the costs of raw materials, can include as direct expenses the wages of production workers and deductions from them to state extra-budgetary funds, the costs of purchasing fuel and energy used for technological purposes;
expenses of auxiliary productions (transferred from the credit of account 23 “Auxiliary productions”). account 23 can be used, in particular, to account for the costs of production that provide services with various types of energy (electricity, steam, gas, air, etc.), transport services, and repair of fixed assets;
indirect costs associated with the management and maintenance of the main production (written off to account 20 from accounts 25 “General production expenses” and 26 “General expenses”). Let’s allow the transfer of expenses accumulated on account 26 to the debit of account 90 “Sales” as conditionally constant, which should be enshrined in the accounting policy of the enterprise;
losses from defects (preliminarily reflected in account 28 “Defects in production”).

The accounting regulations do not contain more detailed explanations of how the cost of services should be formed (including which specific expenses are classified as direct expenses and which ones are classified as indirect). However, this must be done, since by virtue of clause 8 of PBU 10/99 “Expenses of the organization”, when generating expenses for ordinary activities, their grouping by economic elements must be ensured, and for management purposes in accounting, expense accounting is organized by cost items. (The list of cost items is established by the organization independently.)

Accounting is the formation of documented, systematized information about the objects provided for by this Federal Law, in accordance with the requirements established by this Federal Law, and the preparation of accounting (financial) statements on its basis” (clause 2 of Article 1 of Law No. 402-FZ). The object of accounting in accordance with Art. 5 of Law No. 402-FZ are the facts of economic life. Based on this, the process of producing public catering services should be reflected in the organization’s accounting records.

The Cost Accounting Methodology and Basic Provisions offer a different procedure for cost accounting on account 20, which is used by many public catering enterprises. From the text of these documents it follows that catering enterprises in the debit of account 20 should reflect only the cost of raw materials necessary for the manufacture of products (transferred to production (to the kitchen)). The remaining expenses arising as part of the provision of catering services are reflected in account 44 and written off from this account to financial results.

The accounts presented in the Basic Provisions and the Methodology for Correspondence are interconnected with the requirements (respectively):

Chart of accounts for accounting production and economic activities of associations, enterprises and organizations, and Instructions for its application, approved by Order of the USSR Ministry of Finance dated March 28, 1985 N 40 (lost force from January 1, 1993);
Chart of accounts for accounting of financial and economic activities of enterprises and Instructions for its application, approved by Order of the USSR Ministry of Finance dated November 1, 1991 N 56 (applicable from January 1, 1993). Organizations switched to the familiar Chart of Accounts during 2001.

In the comments to bill 20 “Main production”, presented in the Instructions approved by Order of the USSR Ministry of Finance No. 40, the following instructions were given for public catering establishments. The debit of account 20 reflects the accounting cost of raw materials received by the kitchen, and the credit reflects the cost of raw materials (at accounting prices) used to prepare sold dishes. In this case, only the costs of raw materials are taken into account in this account. The balance on account 20 shows the value of the balances of unprocessed raw materials, raw materials in semi-finished products and unsold finished products. Expenses for preparing food and expenses for selling products at public catering establishments are reflected in account 44 “Distribution costs”.

Based on the Instructions approved by Order of the USSR Ministry of Finance No. 56, public catering enterprises had to use account 20 to account for the costs of producing their own products (in terms of raw materials and materials).

It can be assumed that the described accounting procedure was dictated, in particular, by the fact that catering enterprises took into account the cost of raw materials on account 20 at the accounting price (the cost was formed using a trade margin, the amount of which is the difference between the selling price and the purchase price of the product. In Soviet times At times, this approach was used almost everywhere.

According to the Instructions approved by Order of the USSR Ministry of Finance No. 40, the balance on account 20 for catering organizations shows the cost of the balance of unprocessed raw materials, raw materials in semi-finished products and unsold finished products. And the modern Instructions for using the Chart of Accounts states: account balance 20 at the end of the month shows the value of work in progress. (The same is indicated in the Instructions approved by Order of the USSR Ministry of Finance No. 56.) In this regard, the question arises: can an enterprise providing catering services have an account balance of 20?

The answer depends on the possibility of attributing the costs of providing services to work in progress. Clause 63 of the Regulations on accounting and financial reporting in the Russian Federation (approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n) states that products (works) that have not passed all stages (phases, redistributions) provided for by the technological process, as well as incomplete products that have not passed testing and technical acceptance are classified as work in progress. As we can see, the Russian regulatory legal act on accounting does not contain any indication that a service at a certain stage can be considered work in progress. But such a clause is presented in paragraph 37 of IFRS (IAS) 2 “Inventories” (put into effect on the territory of the Russian Federation by Order of the Ministry of Finance of Russia dated November 25, 2011 No. 160n): inventories of a service provider can be accounted for as work in progress. Moreover, these inventories include the costs of providing services (as described in clause 19), for which the enterprise has not yet recognized the corresponding revenue (clause 8 of IAS 2).

The right to use IFRS standards on issues not regulated by accounting provisions is enshrined in paragraph 7 of PBU 1/2008 “accounting policies of the organization.”

Based on clause 64 of the Regulations on accounting and financial reporting in the Russian Federation, work in progress in mass and serial production can be reflected in the balance sheet:

according to actual or standard (planned) production cost;
by direct cost items;
at the cost of raw materials, materials and semi-finished products.

Catering enterprises can choose the latter option for valuing work in progress. When you select it, it turns out that account 20 at the end of the reporting period may include the cost of raw materials that have not yet been used in the preparation of dishes, are being processed, or have been used to prepare products that have not yet been sold. The remaining costs incurred in the process of providing catering services should be written off as a debit to account 90 (recognized in the income statement). By the way, with such an assessment of work in progress balances, the choice of cost accounts to reflect these expenses (20, 25, 26) cannot affect the financial result of the activity. However, this does not mean that an accountant can reflect expenses on one or another cost accounting account arbitrarily, since, as we indicated earlier, the accounting method must be economically justified.

In addition, it is worth emphasizing once again that if you are guided by the Methodology for Accounting for Raw Materials, then on account 20 “Main production”, catering organizations should reflect only the cost of raw materials necessary for the manufacture of products, and all other expenses should be reflected on account 44 “Sales expenses”, and then write them off to the financial result.

From all of the above we can draw the following conclusion. Costs associated with the provision of catering services should be reflected in the corresponding cost accounting accounts, mainly with the choice of one of two options: 20, 23, 25, 26, 28 or 20, 44 (while on the 20th account at the end of the month there may remain work in progress). The choice of option depends on the economically sound classification of costs developed by the enterprise and their grouping into costing items used to calculate the cost of services.

"Accounting", N 5, 2002

Purchasing Products

To account for the acquisition and storage of products at the enterprise, account 41 “Goods” is used, to which subaccounts 41-1 “Goods in warehouses”, 41-2 “Goods in retail trade”, 41-3 “Containers under goods and empty” are opened. Subaccount 41-1 takes into account the availability and movement of inventory located in the storerooms of organizations providing public catering services. Subaccount 41-2 takes into account the availability and movement of goods located in the buffets of organizations engaged in public catering, i.e. those products that do not go through the canteen production cycle, but are purchased directly for resale. The same sub-account takes into account the presence and movement of glassware. Subaccount 41-3 takes into account the presence and movement of containers under goods and empty containers (except for glassware).

In trade, account 42 “Trade margin” is also used, which is intended to summarize information about trade margins (discounts, markups) on goods if they are recorded at sales prices.

In addition, it is necessary to enter a separate subaccount 4 to account 19 “Value added tax on purchased assets” to reflect the VAT amounts on purchased materials and goods for the canteen.

Let's consider an example of accounting for the purchase of goods (Table 1), hereinafter the data is conditional.

Table 1

the name of the operation	Amount, rub.	Correspondence dentia accounts	Primary document
D-t	Kit
Goods have been received, received at the warehouse (to the pantry) from suppliers, excluding VAT	100	41-1	60	Invoices from suppliers
VAT amount reflected according to capitalized goods	20	19-4	60	Invoice
Goods have been received, purchased from population	50	41-1	71	Purchasing act for f. OP-5
Markup applied for goods	15	41-1	42
Transport taken into account expenses (if according to accounting spending policy included in cost of goods)	5	41-1	76	Invoices, acts executed works
VAT amount reflected according to expenses delivery of goods	1	19-4	76	Invoice
Paid for goods supplier	120	60	51	Payment order
Services paid for delivery of goods	6	76	51	Payment order

The arrival of goods at the enterprise's canteen warehouse is carried out on the basis of suppliers' documents (invoices, invoices) or, if goods are purchased from the population, on the basis of procurement acts according to f. OP-5 (Resolution of the State Statistics Committee of Russia dated December 25, 1998 N 132). The absence of this form does not allow increasing the cost by the amount of products purchased from the population (it must be remembered that data on amounts paid to individuals must be reported to the tax authorities). The administrative document for the enterprise determines the percentage of markup. This document is considered a primary accounting document, which obliges it to have all the required details.

Formation of distribution costs

All canteen expenses are collected on account 44 “Sales expenses” (Table 2).

table 2

the name of the operation	Correspondence accounts	Primary document
D-t	Kit
Wages accrued staff pay dining room	44	70	Accrual statement wages
Accrual made unified social tax	44	69	Accrual statement wages
Tax accrued on road users	44	68	Accounting information
Depreciation of equipment	44	02	Statement depreciation accruals
Rent for production premises	44	76	Rental statement boards
Repair costs, performed by third parties organizations	44	76	Acts of fulfillment works
VAT on expenses for repair	19	76	Invoices
Repair costs, completed on our own	44	10 (70, 69, 02)	Internal defective statements, estimates, acts of fulfillment works
Write-off of expenses for public utilities (fuel, gas, electricity)	44	76	Acts of fulfillment works
VAT on expenses for public utilities	19	76	Invoices
Write-off of expenses for packaging (repair, transportation, cleaning and disinfection of containers, etc.)	44	76 (70, 69)	Acts of fulfillment works, statements payroll

In addition to these expenses, I would like to note special items of distribution costs:

payment to medical institutions (clinics, sanitary and epidemiological stations) for medical examination of catering workers; the cost of soap, first aid kits, medicines, dressings, etc.;
expenses for the installation and maintenance of rest rooms, boilers, tanks, washbasins, showers, locker rooms, lockers for special clothing, dryers and other equipment (the provision of these services to workers is related to the specifics of production and is provided for by the collective agreement);
expenses for running a cash register (costs for cash roll stamps, cash receipts, cash register tapes, the cost of ink ribbon and ink for the printing mechanism of cash register machines, for the collection of cash proceeds, fees to third parties for maintenance, technical supervision and maintenance of the cash register - cash registers, etc.);
expenses for examination and laboratory analysis of goods, products and food;
the cost of paper napkins, paper tablecloths, disposable utensils.

Formation of the cost of canteen products and its sale

To form the cost of canteen products (directly the cost of dishes), a separate sub-account is opened at the enterprise, for example 20-1 “Main canteen production”. In addition, the costs of the canteen can be accounted for in a separate account 29 “Service production and facilities”, which will also allow the enterprise to separate costs arising directly from the main activity from the costs of the canteen.

The debit of account 29 reflects direct expenses associated with the production of products, performance of work and provision of services, as well as expenses of auxiliary production. Direct expenses are written off to account 29 from the credit of accounts for inventory accounting, settlements with employees for wages, etc. Expenses of auxiliary production are written off to account 29 from the credit of account 23 “Auxiliary production”.

In the accounting policy, the organization must determine in which account these costs will be taken into account. If employees of an organization eat for free in the canteen, then it is advisable to keep records on account 29. If, in addition to employees, representatives of third-party organizations eat in the canteen, then records should be kept on account 20 “Main production” (Table 3).

Table 3

Name operations	Sum, rub.	Correspondence accounts	Primary document
D-t	Kit
Products transferred from warehouse in dining room	200	20-1	41-1	Invoice for release of goods according to f. OP-4
Cost written off products, used in production	200	90-2	20-1	Sales deed and release of products kitchens by f. OP-11
Revenue received to the cashier	300	50	90-1	Cash register tape apparatus
Amount written off markups, relating to implemented products	20	90-2	42 (reverse)	Based special calculation
Costs written off appeals	50	90-2	44	Accounting reference
Tax accrued on added price	48	90-3	68-1	Accounting reference
Tax accrued from sales	15	90-3	68-2	Accounting reference
Defined financial result	7	90-9	99	Accounting reference

When transferring products from warehouse to production, an “Invoice for goods release” is drawn up according to f. OP-4. Even if the organization does not have a warehouse directly, the products are first stored in the canteen, and only then transferred to production. In the future, the invoice data will be shown in the final document (name of products, quantity and cost at accounting or sales prices).

The head of canteen production daily draws up a “plan-menu” according to f. OP-2 for the upcoming working day.

The cost of dishes in the plan - the menu is taken from the calculation cards according to f. OP-1. A calculation card can be compiled based on the cost of raw materials per hundred dishes to most accurately determine the price of one dish. The correctness of each calculation of the price of a dish is confirmed by the signatures of the production manager and the person making the calculation, and approved by the head of the organization.

"Act on the sale and release of kitchen products" f. OP-10 is used in restaurants, cafes and other public catering organizations, where a form of settlements with consumers is used, which allows obtaining data on the sale of kitchen products by name, quantity and cost.

"Act on the sale of finished kitchen products for cash" f. OP-12 is used in organizations for quantitative and cost accounting of sales of finished kitchen products for each item.

For the most complete control, at the end of each working day, the production manager must draw up a “Record of movement of products and containers in the kitchen (product report)” according to f. OP-14 in value terms. The balance at the beginning of the day is transferred to this statement from the previous statement or from the inventory list, if the statement is compiled after the inventory. The incoming part of the statement is filled out according to the incoming documents, indicating their numbers (in particular, invoices for the release of goods according to form OP-4). The expense part of the statement records the final data of acts of sale (sale) of finished products for cash, as well as data on releases by bank transfer (to buffets, branches, etc.), invoices for the return of products and containers to the pantry. The balance according to accounting data at the end of the day is determined by subtracting the amount “Total in expenses” from the receipt of the balance.

The following forms must also be completed:

"Act on damage, scrap and loss of dishes and utensils" according to f. OP-8;
"Control calculation of spices and salt" according to f. OP-13;
"Act on the transfer of goods and containers upon change of the financially responsible person" according to f. OP-18.

To calculate the amount of markup related to sold goods (sold overlay), a special calculation method is used. It looks like this:

The opening balance and credit turnover in account 42 “Trade margin” (amount A) are summed up.
The final balances on accounts 41-1 “Goods in warehouses” and 20-1 “Main production of the canteen” are summed up, the credit turnover on account 20-1 (amount B).
The average percentage of trade margin is determined by the formula:

A: B x 100.

The realized overlay is determined: the cost of goods sold is multiplied by the average percentage of the trade margin.

It should be especially noted that in the canteens, in addition to their own production, various products are sold without processing. Unlike the production activities of the canteen, this operation is trade, and such goods must be credited to account 41-2 “Goods in retail trade.” In the future, when they are implemented, a record will be made D-ac. 46, Kt. 41-2.

A.Yu.Gribkov

Auditor of the company "Finance M"

A.P.Golikov

Auditor of the company "Finance M"

The company incurs expenses for food for employees; under what items should transactions be written off?

Accounting for food costs depends on whether the company will organize its own catering division, or will buy lunches for employees from specialized organizations. The taxability of food expenses for employees is determined by whether this food is covered by the provisions of the employment or collective agreement. To choose the most optimal option, you should consider the taxation procedure in each situation.

Meals for employees are provided for in the labor (collective) agreement

Income tax

Paragraph 25 of Article 270 of the Tax Code of the Russian Federation establishes that expenses not taken into account for the purposes of income tax when determining the tax base include expenses in the form of compensation for the increase in the cost of food in canteens, buffets or dispensaries or its provision at preferential prices or free of charge (for with the exception of special meals for certain categories of employees in cases provided for by current legislation, and with the exception of cases where free or reduced-price meals are provided for in labor agreements (contracts) and (or) collective agreements).

In addition, Article 255 of the Tax Code of the Russian Federation determines that the taxpayer’s expenses for wages include any accruals to employees in cash and (or) in kind, incentive accruals and allowances, compensation accruals related to work hours or working conditions, bonuses and one-time incentives accruals, expenses associated with the maintenance of these employees, provided for by the norms of the legislation of the Russian Federation, employment agreements (contracts) and (or) collective agreements.

In connection with the above, the income tax base for food expenses will be reduced only if payment for food is provided for in the labor (collective) agreement.

To reflect in tax accounting transactions related to the organization of meals for employees in a manufacturing company or in a company providing services performing work, it is necessary to take into account separately the cost of free meals for production personnel and for administrative and management specialists. After all, the cost of food, on the basis of Article 255 of the Tax Code of the Russian Federation, is classified as labor costs, and these, in turn, can be classified as direct or indirect costs. According to Article 318 of the Tax Code of the Russian Federation, expenses for remuneration of production workers form direct expenses, part of which at the end of the reporting (tax) period, according to Article 319 of the Tax Code of the Russian Federation, is not written off to determine the tax base for the purpose of calculating income tax, but relates to work in progress. And labor costs for the administrative and managerial staff are indirect expenses that do not relate to work in progress and are written off to form the income tax base in full at the end of the reporting (tax) period.

Unified social tax

In accordance with paragraph 1 of Article 236 of the Tax Code of the Russian Federation, the object of taxation for taxpayers specified in paragraph 2 and 3 of paragraph 1 of paragraph 1 of Article 235 of the Tax Code of the Russian Federation is recognized as payments and other remuneration accrued by taxpayers in favor of individuals for labor and civil law contracts, the subject of which is the performance of work, the provision of services (with the exception of remunerations paid to individual entrepreneurs), as well as under copyright contracts.

Thus, the cost of food, which, according to the terms of the employment contract concluded between the administration and employees, is paid by the organization, is subject to a single social tax in the manner established by paragraph 1 of Article 237 of the Tax Code of the Russian Federation, since these expenses relate to labor costs, that is to expenses that reduce the tax base for income tax.

In accordance with the Federal Law of July 24, 1998 No. 125-FZ “On compulsory social insurance against accidents at work and occupational diseases,” the organization charges contributions for compulsory social insurance from the wages (including in the form of providing free food) of employees accidents at work and occupational diseases (insurance premiums).

In addition, according to clause 2 of Article 10 of the Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation”, the object of taxation of insurance contributions for compulsory pension insurance and the basis for calculating these insurance contributions are the object of taxation and the tax base according to the unified social tax established by Chapter 24 of the Tax Code of the Russian Federation. Tariffs of insurance contributions for compulsory pension insurance are given in Articles 22, 33 of the specified Federal Law.
The amount of the unified social tax (the amount of the advance payment under the unified social tax) payable to the federal budget is reduced by the amount of accrued contributions to compulsory pension insurance (a tax deduction is made). In this case, the amount of the tax deduction cannot exceed the amount of the UST (the amount of the advance payment under the UST) payable to the federal budget, accrued for the same period (clause 2 of Article 243 of the Tax Code of the Russian Federation).

Meals for employees are not provided for in the labor (collective) agreement

Income tax

As stated above, paragraph 25 of Article 270 of the Tax Code of the Russian Federation establishes that expenses not taken into account for the purposes of income tax when determining the tax base include expenses in the form of free meals provided (except for cases where free or reduced-price meals are provided for in employment contracts (contracts) and (or) collective agreements).

In accordance with the explanations contained in Section 5.2 “Labor Expenses” and 5.6 “Expenses Not Taken into Account for Tax Purposes” of the Methodological Recommendations for the Application of Chapter 25 “Organizational Income Tax”, Part Two of the Tax Code of the Russian Federation, approved by the Order of the Ministry of Taxes of Russia dated December 20, 2002 N BG-3-02/729, social payments in favor of the employee are not taken into account for profit tax purposes, regardless of whether they are paid in accordance with the order of the head of the organization or in accordance with the collective agreement.

Unified social tax

According to clause 3 of Article 236 of the Tax Code of the Russian Federation, payments and remuneration (regardless of the form in which they are made) are not recognized as an object of taxation if for taxpayer organizations such payments are not classified as expenses that reduce the tax base for corporate income tax in the current reporting (tax) period. Since free lunches are provided to employees by order of the manager, and not in accordance with the terms of employment contracts, their cost is not subject to taxation under the Unified Social Tax.

Accordingly, the organization does not calculate insurance contributions for compulsory pension insurance from the cost of free lunches (Clause 2, Article 10 of the Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation”).

Personal income tax

In all of the above cases, on the basis of clause 1 of Article 210 of the Tax Code of the Russian Federation, the cost of food is taken into account when determining the tax base for personal income tax (NDFL). When a taxpayer receives income from organizations in kind in the form of goods (work, services), other property, the tax base is determined as the cost of these goods (work, services), other property, calculated on the basis of their prices, determined in a manner similar to that provided for in Art. 40 of the Tax Code of the Russian Federation, taking into account VAT, excise taxes and sales tax (clause 1 of Article 211 of the Tax Code of the Russian Federation).

Based on clause 1 of Article 226 of the Tax Code of the Russian Federation, the organization from which the taxpayer received income is obliged to calculate, withhold from the taxpayer and pay the amount of personal income tax. The organization is obliged to withhold the accrued amount of tax from the employee’s income upon actual payment at the expense of any funds paid by the organization to the employee. In this case, the withheld amount of tax cannot exceed 50% of the payment amount (clause 4 of Article 226 of the Tax Code of the Russian Federation).

In the case under consideration, the deduction of accrued personal income tax is reflected in the accounting records by an entry in the debit of account 70 “Settlements with personnel for wages” in correspondence with the credit of account 68.

Taxation of the income in question is carried out at a tax rate of 13% (clause 1 of Article 224 of the Tax Code of the Russian Federation). The accrual of income tax amounts is reflected in form N 1-NDFL "Tax card for accounting of income and personal income tax", approved by Order of the Ministry of Taxes of Russia dated November 1, 2000 N BG-3-08/379 "On approval of tax reporting forms income of individuals."

It should be noted that there is a different procedure for taxing food expenses with personal income tax and unified social tax in the event that it is not possible to determine the amount of food consumed by each employee (for example, in the case when the employees’ meals are organized in the form of a buffet).

Buffet catering

In accordance with Articles 210, 211, 237, paragraph 4 of Article 243 of the Tax Code of the Russian Federation, as well as paragraph 2 of Article 10, paragraph 3 of Article 24 of the Federal Law of December 15, 2001 No. 167-FZ “On compulsory pension insurance in the Russian Federation" (as amended on December 31, 2002), these taxes (contributions) are targeted taxes (contributions) due to the fact that they are calculated separately in relation to the income (payments) received by each specific employee of the organization. In this case, it is impossible to establish exactly what amount of income (payment) was received by each person who eats free food at the expense of the organization. Therefore, payment by an organization of the cost of free lunches provided to employees cannot be considered as the income of these employees. In addition, Chapters 23 and 24 of the Tax Code of the Russian Federation, as well as Federal Law No. 167-FZ dated December 15, 2001, do not provide for the procedure in which the income of a particular person is determined in such situations.

A similar point of view was stated in paragraph 8 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated June 21, 1999 No. 42 in relation to the calculation of income tax.

The organization buys lunches for employees from a specialized organization

If the provision of free food to employees is provided for by an employment (collective) agreement, then the cost of food is part of the payment for their labor made in kind; in accounting, the cost of the provided free food is reflected in a manner similar to the calculation and payment of wages.

In accordance with the Chart of Accounts, account 70 “Settlements with personnel for wages” is intended to summarize information on settlements with employees of an organization for wages (for all types of wages, bonuses, benefits, pensions for working pensioners and other payments). The credit of account 70 reflects the amounts of wages due to employees in correspondence with the accounts of production costs (selling expenses) and other sources. The debit of account 70 “Settlements with personnel for wages” reflects the paid amounts of wages, bonuses, benefits, pensions, etc., as well as the amount of accrued taxes, payments under executive documents and other deductions. Analytical accounting for account 70 is maintained for each employee.

In accounting, the amount of accrued UST is an expense for ordinary activities (clause 5 of PBU 10/99). The accrual of the UST is reflected in the credit of account 69 “Calculations for social insurance and security” in correspondence with the debit of the production cost accounts.

Debit	Credit
60	51
20 (23, 25, 26)	70
70	60
20 (23, 25, 26)	69
70	68

A different accounting procedure is provided if payment for meals is made on the basis of the Manager’s Order and is not provided for by an employment (collective) agreement.

For accounting purposes, the organization’s expenses for providing employees with free meals not provided for by the collective agreement are non-operating expenses in accordance with clause 12 of the Accounting Regulations “Organization Expenses” PBU 10/99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n.

According to the Chart of Accounts, these expenses in this case are reflected in the debit of account 91 “Other income and expenses”, subaccount 91-2 “Other expenses”, in correspondence with the credit of account 60 “Settlements with suppliers and contractors”.

Considering that, according to paragraph 2 of paragraph 1 of Article 146 of the Tax Code of the Russian Federation, operations for the transfer of goods on the territory of the Russian Federation (performance of work, provision of services) for one’s own needs, expenses for which are not deductible when calculating corporate income tax, are recognized as an object taxation of VAT, the allocation of this tax for subsequent offset is necessary. Therefore, despite the non-commercial nature of the analyzed transactions, “input” VAT is allocated on account 19 and is subsequently subject to offset from the tax amounts transferred to the budget.

Payment for services provided by a public catering organization under a contract is reflected in the debit of account 60 “Settlements with suppliers and contractors” and the credit of account 51 “Settlement accounts”.

Expenses that form the accounting profit of the reporting period and are excluded from the calculation of the tax base for income tax for both the reporting period and subsequent reporting periods, in accordance with the Accounting Regulations “Accounting for income tax calculations” PBU 18/02, approved by Order of the Ministry of Finance Russia dated November 19, 2002 No. 114n, are recognized as a permanent difference (clause 4 of PBU 18/02).

According to clause 6 of PBU 18/02, permanent differences of the reporting period are reflected in accounting separately (in the analytical accounting of the corresponding account of assets and liabilities in the assessment of which the permanent difference arose), in this case in the analytical accounting of account 91, subaccount 91-2 .

The occurrence of a permanent difference leads to the formation of a permanent tax liability, which is the amount of tax that increases tax payments for income tax in the reporting period (clause 7 of PBU 18/02).

A permanent tax liability is defined as the product of a permanent difference that arose in the reporting period by the profit tax rate established by the legislation of the Russian Federation on taxes and fees and in force on the reporting date (24% according to paragraph 1 of Article 284 of the Tax Code of the Russian Federation).

According to clause 7 of PBU 18/02 and the Instructions for using the Chart of Accounts, permanent tax liabilities are reflected in accounting as the debit of account 99 “Profits and Losses” (for example, subaccount 99-2 “Permanent tax liability”) in correspondence with the credit of account 68 “ Calculations for taxes and fees."

Debit	Credit
91-2	60
60	51
99-2	68
70	68

Compensation for food costs for employees

In addition to the above, consider the case when employees are simply compensated for the cost of food.

To summarize information on all types of settlements with employees of the organization, except for settlements for wages and settlements with accountable persons, the Chart of Accounts uses account 73 “Settlements with personnel for other transactions.” Payment of compensation from the cash desk is reflected in the debit of account 73 in correspondence with account 50 “Cash”.

To reflect non-operating expenses, the Instructions for using the Chart of Accounts provide account 91 “Other income and expenses”, subaccount 91-2 “Other expenses”.

Let’s say that employees of Chaika LLC are compensated for the cost of lunch in the amount of 800 rubles. per month. The organization's accountant will make the following entries in accounting.

Debit	Credit
91-2	73
99-2	68
73	68
73	50

Canteen on the balance sheet of the organization

To summarize information about the costs of a canteen organization on the balance sheet, the Chart of Accounts for accounting the financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n, is intended for account 29 “Service production and facilities.”

Direct expenses associated directly with the production of canteen products are reflected in the debit of account 29 “Service production and farms” in correspondence with the credit of accounts for inventory accounting, settlements with employees for wages, etc.

The credit of account 29 “Service production and facilities” reflects the amount of the actual cost of finished products completed by production. These amounts are written off from account 29 “Service production and farms” to the debit of the accounts for accounting for finished products, sales, etc.

Based on materials from: pravcons.ru

The costs of service industries and farms on the balance sheet of the organization, whose activities are not related to the production of products, performance of work and provision of services that were the purpose of creating this organization, including a canteen, are reflected in account 29 “Service industries and farms”.

The debit of account 29 reflects direct expenses related directly to the provision of canteen services and indirect expenses. Direct expenses are written off to account 29 from the following accounts:

10 “Materials” (for the cost of materials transferred to service production);
70 “Settlements with staff for wages” (for the amount of wages of canteen staff);
69 “Calculations for social insurance and security” (for the amount of insurance contributions accrued on the specified salary);
60 “Settlements with suppliers and contractors” (for the cost of work, services purchased for the canteen);
20 “Main production”, 23 “Auxiliary production” (for the amount of costs of the main and auxiliary production for work (services) performed for service production), etc.

Indirect expenses are written off to account 29 from the credit of accounts 25 “General production expenses”, 26 “General expenses”

The credit of account 29 reflects the amounts of the actual cost of services provided to the canteen.

These amounts are written off from account 29 “Service production and farms” to the debit of the accounts:

accounting for material assets and finished products produced by service industries and farms;
accounting for the costs of divisions - consumers of work and services performed by service industries and farms;
90 “Sales” (when selling to third-party organizations and individuals works and services performed by service industries and farms).

The balance of account 29 at the end of the month shows the value of work in progress.

Thus, if the company canteen serves only its employees, accounting of business transactions related to its activities is kept on account 29 “Servicing industries and farms”.

If the employees of the enterprise eat for a fee, then the accounting of income and expenses from paid services is organized on account 90 “Sales”.

If food is provided to employees free of charge, the cost of services actually provided is written off to the debit of the cost accounts of those departments whose employees were provided with them (for example, to the debit of account 20 “Main production”).
In a situation where The canteen provides services not only to its employees, but also to unauthorized persons, accounting is also kept on account 29.

If employees eat for free

Let's start with VAT. The object of taxation of this tax is the sale of goods (works, services). At the same time, the transfer of ownership of goods (work, services) free of charge is also a sale (subclause 1, clause 1, article 146 of the Tax Code of the Russian Federation).

According to the tax authorities, since lunches are distributed free of charge, such an operation for the purposes of applying VAT is recognized as a gratuitous transfer of goods and is subject to VAT (based on subparagraph 1, paragraph 1, article 146 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia for Moscow dated November 27. 13 No. 16-15/123500). In this case, the tax base is determined as the market value of these goods (clause 2 of article 154 of the Tax Code of the Russian Federation). Accordingly, the company can declare VAT deductions in the general manner. This opinion is also stated in the letter of the Federal Tax Service of Russia for Moscow dated 03.03.10 No. 16-15/22410.

Some courts also support this approach (see, for example, the resolution of the Federal Antimonopoly Service of the Volga District dated March 1, 2007 in case No. A65-15982/2006).

At the same time, there is judicial practice that considers the provision of free meals to employees of an organization, established by collective and labor agreements, as operations within the framework of labor rather than civil law relations, i.e. implementation in such a transfer in the sense of paragraph 1 of Article 39 of the Tax Code of the Russian Federation does not arise. Consequently, there is no object of taxation for VAT (rulings of the Supreme Arbitration Court of Russia dated June 11, 2008 No. 7333/08 in case No. A-32-606/2007-51/51, dated March 3, 2009 No. VAS-1699/09 in case No. A32- 2525/2008-3/36, resolution of the Federal Antimonopoly Service of the Ural District dated 05.08.09 No. F09-5414/09-S2 in case No. A50-20596/2008).

It makes sense to adhere to the position of the Supreme Arbitration Court of the Russian Federation, i.e., do not charge VAT on the cost of lunches.

VAT presented by the supplier of products is accepted for deduction in full after they are accepted for accounting on the basis of a correctly executed invoice. It does not matter that lunches are provided to employees free of charge (subclause 1, clause 2, article 171, clause 1, article 172 of the Tax Code of the Russian Federation).

This approach is based on the fact that providing workers with free food is a prerequisite for carrying out the main production activities of the organization (operations subject to VAT) (determination of the Supreme Arbitration Court of the Russian Federation dated 04.08.11 No. VAS-9678/11 in case No. A33-8736/2010, FAS resolution Volga District dated July 15, 2008 in case No. A57-6558/2006-22).

Income tax

The main thing for recognizing expenses for food is the presence of a condition on its provision specifically in an employment or collective agreement (letters from the Federal Tax Service of Russia for the city of Moscow dated 10/02/07 No. 20-12/093536, dated 01/11/08 No. 21-08/001105). If there is no such condition, then the norm of paragraph 25 of Article 270 of the Tax Code of the Russian Federation is applied, according to which, when determining the tax base, expenses in the form of providing meals at reduced prices or free of charge are not taken into account.

In addition, in order to recognize the cost of free or reduced-price meals in tax accounting, they must be part of the wage system.

This presupposes the possibility of identifying the specific amount of income of each employee subject to personal income tax.

In the absence of such an opportunity, food costs, according to tax authorities, cannot be taken into account as labor costs. There is no other procedure for accounting for such amounts, which are essentially social payments.

Then these costs will not be the exception specified in paragraph 25 of Article 270 of the Tax Code of the Russian Federation (letter of the Federal Tax Service of Russia for the city of Moscow dated 04/13/11 No. 16-15/035625 based on the letter of the Ministry of Finance of Russia dated 03/04/08 No. 03-03-06/ 1/133, letter of the Federal Tax Service of Russia for Moscow dated 02.09.08 No. 21-11/082829).

As the tax authorities indicate, the documentary basis for recognizing such costs are labor or collective agreements, which stipulate the organization’s obligation to provide free meals, an agreement with a public catering organization and an acceptance certificate for services provided.

Personal income tax (NDFL)

The cost of food not paid by employees is their income in kind (clause 1 of Article 210, subclause 1 of clause 2 of Article 211 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated March 31, 2011 No. 03-03-06/4/26 ). The tax base is the cost of lunches, determined in a manner similar to that provided for in Article 40 of the Tax Code of the Russian Federation (including VAT) (clause 1 of Article 211 of the Tax Code of the Russian Federation).

In this case, personal income tax is accrued on the condition that income in the form of the cost of free meals can be determined for each employee separately (Resolution of the Federal Antimonopoly Service of the Ural District dated January 19, 2010 No. Ф09-10766/09-С2 in case No. A07-633/2009, FAS Far Eastern District dated June 15, 2009 No. F03-2484/2009 in case No. A59-174/2008).

An organization as a tax agent is obliged to calculate, withhold and transfer to the budget personal income tax on the above income (subclause 2, clause 1, article 223, clauses 1, 2, article 226 of the Tax Code of the Russian Federation). In this case, personal income tax is withheld from any funds paid to employees, for example from wages (clause 4 of article 226 of the Tax Code of the Russian Federation).

Insurance premiums

Payments, including in kind, in favor of individuals within the framework of labor relations are subject to insurance contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, and compulsory medical insurance.

When receiving income in kind, the base for calculating insurance premiums is determined based on the cost of free food provided to the employee.

If an employer purchases goods (work, services) for the benefit of employees, the prices (tariffs) for which are not regulated by the state, the specified parties to the contract, when calculating insurance premiums for the amount of these goods (work, services), must take into account that the cost should be calculated based on the purchase prices such goods (work, services) (including VAT and excise taxes) (clause 5 of the letter of the Ministry of Health and Social Development of Russia dated 05.08.10 No. 2519-19).

In addition, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are calculated on the cost of free meals provided to employees (clauses 2, 3, article 20.1 of the Federal Law of July 24, 1998 No. 125-FZ “On compulsory social insurance against accidents”). cases at work and occupational diseases").

Example 1 The organization provides its employees with free meals (lunches) provided for in collective and labor agreements. The canteen does not provide catering services to third parties. The cost of maintaining the canteen for the month amounted to 200,000 rubles. (including building depreciation, staff salaries, etc.).

The products used to prepare the dishes were purchased from a third party in the amount of RUB 550,000. (including VAT 10% - 50,000 rubles).

The market value of the lunches was 800,000 rubles.

Free food is provided to workers engaged in primary production.

Let us assume that the total amount of insurance rates used in calculating insurance premiums is 34%, and the insurance rate used in calculating the insurance premium for compulsory social insurance against industrial accidents and occupational diseases is 0.2%.

The cost of acquisition (work, services) (including VAT and excise taxes) is 750,000 rubles. (550,000 rub. + 200,000 rub.).

Then the amount of insurance premiums from the cost of free lunches will be 256,500 rubles. (RUB 750,000 x 34.2%).

In the accounting of the organization, transactions related to the provision of free food (lunches) to its employees, provided for by collective and labor agreements, should be reflected in the following entries:

Debit 41 Credit 60

- 500,000 rub. (550,000 rubles - 50,000 rubles) - the purchase of food products is reflected;

Debit 19 Credit 60

- 50,000 rub. - reflected VAT presented by the food supplier;

Debit 68/VAT Credit 19

- 50,000 rub. - accepted for deduction of VAT presented by the food supplier;

Debit 60 Credit 51

- 550,000 rub. - settlements with the supplier have been made;

Debit 29 Credit 41

- 500,000 rub. - food products are written off for production;

Debit 29 Credit 02, 69, 70

- 200,000 rubles - reflects the costs of maintaining the canteen;

Debit 20 Credit 29

- 500,000 rub. (500,000 + 200,000) - the cost of free food is included in the package

main production costs;

Debit 70 Credit 68/NDFL

- 104,000 rub. (RUB 800,000 x 13%) - personal income tax is charged on the cost of free meals for employees;

Debit 20 Credit 69

- RUB 256,500 (RUB 750,000 x 34.2%) - insurance premiums were charged for the cost of free meals for employees.

Income tax when transferring your products to the canteen

For profit tax purposes, the cost of finished products is taken into account as part of material costs at the time of their transfer.

VAT when transferring your products to the canteen

On the one hand, the transfer of goods on the territory of the Russian Federation (performance of work, provision of services) for one’s own needs, the costs of which are not deductible (including through depreciation deductions) when calculating corporate income tax, is subject to VAT (subclause 2 p. 1 Article 146 of the Tax Code of the Russian Federation).

At the same time, the tax base for VAT is defined as the cost of finished goods (work, services), calculated on the basis of their sales prices in force in the previous tax period, and in their absence - on the basis of market prices, without including VAT (clause 1 of Art. 159 of the Tax Code of the Russian Federation).

On the other hand, according to a number of experts, when transferring finished products to the canteen, we are talking about its internal movement.

In this case, the products are transferred to their department (canteen). At the same time, the sale (legally - mandatory transfer to one person and payment by another person) did not occur. The products were transferred to the canteen, which processed them and produced lunches as a final result.

The arbitrators also believe that when transferring finished products from production shops to the canteen for preparing lunches, this operation is not subject to VAT, since the accrual of VAT in this case is not based on the provisions of Articles 39, 146 of the Tax Code of the Russian Federation (resolution of the Federal Antimonopoly Service of the East Siberian District dated September 16, 2008 No. А33-7787/07-Ф02-4490/08).

Example 2 The canteen serves not only the company's employees, but also third parties. Employees of the enterprise pay for lunch from their own funds in cash. In October, food worth 30,000 rubles was purchased for the canteen. (including VAT (18 and 10%) - 5,000 rubles). Finished products worth 5,000 rubles were also donated to the canteen.

Other expenses for maintaining the canteen amounted to 70,000 rubles. (including general business expenses - 10,000 rubles).

Revenue from the sale of ready-made meals in the canteen amounted to 236,000 rubles. (including VAT 18% - 36,000 rubles).

The following entries will be made in the organization's accounting:

Debit 41 (10) Credit 60

- 25,000 rub. - purchased food for the canteen;

Debit 19 Credit 60

- 5000 rub. - reflects the amount of “input” VAT;

Debit 68/VAT Credit 19

- 5000 rub. - the amount of “input” VAT is accepted for deduction;

Debit 60 Credit 51

- 30,000 rub. - payment has been made to the supplier;

Debit 29 Credit 43

- 5000 rub. - the transfer of finished products to the canteen is reflected;

Debit 29 Credit 41(10)

- 25,000 rub. - reflects the transfer of purchased products for preparing canteen dishes;

Debit 29 Credit 70, 69, 02, 26

- 70,000 rub. - expenses associated with maintaining the canteen are reflected;

Debit 50 Credit 90-1

- 236,000 rub. - revenue from the provision of canteen services is recognized;

Debit 90-3 Credit 68/VAT

- 36,000 rub. - the amount of VAT has been accrued on the proceeds from the provision of canteen services;

Debit 90-2 Credit 29

100,000 rub. (5,000 + 25,000 + 70,000 rub.) - the cost of services provided is written off;

Debit 90-9 Credit 99

100,000 rub. - reflects the financial result from the activities of the canteen.

Tax accounting of expenses for maintaining a canteen

Since the costs of maintaining a canteen are economically justified, they can be taken into account when calculating income tax.

The Tax Code provides two norms for this: Article 275.1 and subparagraph 48 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation.

Their use depends on whether the canteen belongs to the facilities of service industries and farms (hereinafter - OPH).

If the canteen belongs to the public enterprise, the costs of maintaining the canteen must be taken into account according to the rules of Article 275.1 of the Tax Code of the Russian Federation.

If the canteen is not a public enterprise facility, then subclause 48 of clause 1 of Article 264 of the Tax Code of the Russian Federation applies.

The difference between these two norms is that Article 275.1 of the Tax Code of the Russian Federation provides for the determination of the tax base for the activities of a canteen separately from the tax base for other types of activities.

At the same time, it is possible to take into account losses from maintaining a canteen only if the requirements established in this norm of the Tax Code of the Russian Federation are met. If the canteen is unprofitable, losses can only be taken into account if three conditions are simultaneously met:

the cost of meals in the canteen should be the same as in organizations that specialize in catering;
the costs of its maintenance should not exceed similar costs of catering establishments;
the conditions for the provision of food services do not differ significantly from the conditions for the provision of services by organizations for which such activities are the main activity.

The taxpayer is required to prove compliance with these conditions for the application of Article 275.1 of the Tax Code of the Russian Federation (Resolution of the Presidium of the Supreme Arbitration Court of Russia dated November 25, 2008 No. 7841/08).

If at least one of these conditions is not met (for example, lunches are sold without a markup), it is impossible to reduce the profit from the main activity by the loss received by the dining room. However, it can be carried forward for a period not exceeding 10 years and repaid only by future profits of the canteen.

The second accounting option (subclause 48, clause 1, article 264 of the Tax Code of the Russian Federation) allows you to include the costs of maintaining the canteen in full as part of other expenses associated with production and (or) sales.

Criteria for determining whether a canteen belongs to a shared production facility

To determine whether a canteen is an OPH facility, you must use the following criterion.

Based on the provisions of Article 275.1 of the Tax Code of the Russian Federation, specialists from the Ministry of Finance of Russia in letter dated October 28, 2013 No. 03-03-06/1/45436 indicate that for profit tax purposes, private enterprises include:

subsidiary farm;
housing and communal services facilities;
objects of social and cultural sphere;
training centers

and other similar enterprises, production facilities and services that sell goods (works, services) to both their employees and third parties.

The canteen, listed on the balance sheet of the organization, is an object of housing and communal services. And if it provides services to both its employees and third parties, it belongs to the OPH. Accordingly, the tax base for the activities of such a canteen must be determined according to the rules of Article 275.1 of the Tax Code of the Russian Federation.

Subclause 48 of clause 1 of Article 264 of the Tax Code of the Russian Federation establishes that expenses associated with the maintenance of the premises of public catering facilities serving labor collectives, if such expenses are not taken into account in accordance with Article 275.1 of the Tax Code of the Russian Federation, are subject to reflection as part of other expenses. That is, this norm of the Tax Code of the Russian Federation applies only if exclusively employees of the organization eat in the canteen.

Thus, in order to take into account the costs of maintaining a canteen on the basis of subparagraph 48 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, it is necessary to prove that the services of the canteen cannot be used by unauthorized persons.

So, according to the Ministry of Finance of Russia, the determining point in deciding whether a canteen belongs to the objects of an industrial enterprise is its service to both the organization’s employees and third parties. Let us note that financiers adhered to this position in earlier explanations (see, for example, letters of the Ministry of Finance of Russia dated 06.10.11 No. 03-03-06/1/338, dated 09.16.09 No. 03-03-06/1/584 , dated 13.03.08 No. 03-03-06/1/173, dated 01.10.07 No. 03-03-06/1/703).

Arbitration practice

The courts support the position of the tax authorities. In their decisions, they are also based on the fact that canteen services are provided only to employees of the enterprise or to employees and third parties.

For example, the Supreme Arbitration Court of the Russian Federation indicated the following (see definition dated September 21, 2011 No. VAS-9793/11).

During the inspection, the inspection found that the canteen is an independent structural unit of the company, the services of which, in addition to the organization’s employees, can be used by third parties.

The canteen is located inside the fenced area of the organization with limited access (access control).

However, access to it is not limited to persons who have a pass to the territory of the society. In addition, the inspection found that the employees of the tenants of the premises used the services of peddling trade (canteen employees delivered their own products to the tenants’ offices).

Thus, the canteen, selling goods and services to both its employees and third parties, by virtue of the provisions of Article 275.1 of the Tax Code of the Russian Federation, belongs to service industries. In this regard, this object is subject to a special procedure for determining the tax base provided for in this article.

As an example, when the court found it proven that canteen services were provided only to employees of an enterprise, one can cite the resolution of the Federal Antimonopoly Service of the Moscow District dated September 15, 2011 No. A41-20612/08.

The court indicated that the canteen is located in a building that is on the balance sheet and territory of the enterprise, and is served by a third-party organization under a contract.

The coincidence of the canteen's operating hours with the operating schedule of an enterprise included in the list of especially sensitive enterprises on the basis of Decree of the Government of the Russian Federation dated January 21, 1999 No. 104-10 excludes the possibility of using its services by persons who are not in an employment relationship with the applicant.

Therefore, the enterprise legally took into account the costs of maintaining the canteen on the basis of subclause 48 of clause 1 of Art. 264 Tax Code of the Russian Federation.

Loss of the canteen-object of the industrial enterprise

Profit received from the activities of the canteen is taken into account when calculating income tax. And the loss can be taken into account only if certain conditions are met (paragraph 6-8 of Article 275.1 of the Tax Code of the Russian Federation):

the cost of services sold by the canteen corresponds to the cost of similar services provided by specialized organizations carrying out similar activities;
the costs of maintaining a canteen do not exceed the usual costs of servicing similar facilities of specialized organizations for which this activity is the main activity;
the conditions for the provision of canteen services do not differ significantly from the conditions for the provision of services by specialized organizations for which this activity is the main activity.

If at least one of the conditions is not met, then the taxpayer can repay the resulting loss only from the profit received from the activities of the canteen, and for no more than 10 years. The exception is city-forming organizations, which can accept expenses in the amount actually incurred.

So, in order to recognize a loss for a canteen in tax accounting, it is necessary to compare the indicators of its activities with the indicators of a specialized organization carrying out similar activities.

By specialized should be understood organizations created to carry out activities, including entrepreneurial ones, in the field of housing and communal services, social and cultural spheres, etc. (Such clarifications were given by the Ministry of Finance of Russia in letter dated November 10, 2005 No. 03-03-04/4 /84). At the same time, the taxpayer is not limited in the ability to choose specialized organizations with which he can compare.

Chapter 25 of the Tax Code of the Russian Federation does not establish the procedure for comparison and the method of documenting it. Therefore, the taxpayer has the right to use any documents of specialized organizations drawn up in compliance with the requirements of Federal Law dated December 6, 2011 No. 402-FZ. It can be:

menus, price lists, responses to inquiries indicating applicable prices;
certificates, letters with a list and amount of costs, cost calculations;
responses to requests about the terms of service.

Since the taxpayer needs to conduct his own research, he will have to select several existing catering establishments and find out the following conditions for the provision of services:

service hall area;
place of activity;
set of dishes;
sales volumes;
number of visitors;
duration of work;
number of catering center employees, etc.

If the conditions for the provision of public catering services are similar to the operating conditions of the organization’s canteen, then you can contact them with an official request to provide the information necessary for comparison - about the cost of products and expenses.

The above procedure is quite labor-intensive and may require special knowledge.

Therefore, it is easier for an organization to seek an expert opinion from a company that, based on the information it has about the activities of catering organizations, can draw a conclusion about the compliance of costs, expenses and conditions for the provision of services.

Such an expert opinion is the basis for recognizing losses of the canteen for tax purposes.

This conclusion is confirmed by judicial practice (decrees of the Federal Antimonopoly Service of the Far Eastern District dated December 29, 2009 No. F03-5980/2009, Volga District dated March 29, 2007 in case No. A72-8509/06-13/341, dated January 11, 2007 in case No. A72- 6947/05-12/460).

In the absence of information, and therefore in the absence of comparison with similar catering organizations, the organization will be able to take into account losses from the activities of the canteen when calculating income tax only if the canteen operates profitably in the future.

Thus, in the resolution of the Federal Antimonopoly Service of the Ural District dated May 18, 2011 No. Ф09-2707/11-С3, it was noted that the taxpayer did not provide evidence of the comparability of the services of its own canteen and the cost of services of another specialized organization carrying out similar activities.

At the same time, the inspection used the indicators of a specialized organization for comparison and established a significant understatement of prices for dishes in the taxpayer’s canteen, compared to prices for similar dishes sold by a specialized organization.

This was due to a slight markup on the cost of lunches.

As a result, the court found that the taxpayer did not document the legality of attributing the loss from the activities of the canteen to the reduction of taxable profit from the main activity.

Example 3 The company maintains a canteen on its balance sheet (an industrial enterprise facility). Based on the results of the canteen’s activities, a loss of 150,000 rubles was received. The organization does not have evidence of the comparability of the services of its own canteen and the cost of services of another specialized organization carrying out similar activities.

In this case, since the conditions mentioned in paragraph. 5 tbsp. 275.1 of the Tax Code of the Russian Federation, then the loss from the activities of the canteen in tax accounting is transferred for a period not exceeding 10 years, and will be repaid only by the future profit of the canteen.

In accounting, losses are recognized immediately and in full.

Due to the different procedures for recognizing losses from canteen activities in accounting and tax accounting, the organization forms a deductible temporary difference, which corresponds to a deferred tax asset (clauses 11, 14 PBU 18/02 “Accounting for calculations of corporate income tax”, approved by order Ministry of Finance of Russia dated November 19, 2002 No. 114n).

The deferred tax asset is reflected in the debit of account 09 “Deferred tax assets” in correspondence with the credit of account 68.

As the loss of the canteen's activity is recognized in tax accounting, the named deductible temporary difference and the deferred tax asset are reduced (settled) (clause 17 of PBU 18/02).

In accounting, an entry is made to the debit of account 68 in correspondence with the credit of account 09.

On the date of receipt of the loss, the following entry should be made:

Debit 09 “Deferred tax assets” Credit 68/Income tax

– 30,000 rub. (RUB 150,000 x 20%) - a deferred tax asset has been formed.

In the future (no more than 10 years), subject to the profitability of the canteen, the deferred tax asset will be repaid.

Audit Department of RIGHT WAYS LLC

Article posted date: 06/23/2015

Many government institutions have departmental canteens in their structure for meals for employees. The sale of ready-made dishes is carried out for a fee, and the margin is insignificant. In the article we will consider accounting for ready-made meals and their sale to employees of the institution.

Receipt of food products to the canteen

The process of preparing ready-made dishes is preceded by the purchase of food products, which are subject to accounting in account 105 02 “Food”. Let us highlight the main points regarding the receipt of food products in the canteen of a government institution.

Paragraph 102 of Instruction No. 157n establishes that inventories are accepted for accounting at actual cost. In turn, the actual cost of food includes:

– amounts paid in accordance with the contract to the supplier (seller);

– amounts paid to organizations for information, consulting, intermediary services related to the purchase of food products;

– amounts paid for the procurement and delivery of products to the place of their use, including delivery insurance (together – delivery costs).

——————————–

Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved. By Order of the Ministry of Finance of Russia dated December 1, 2010 N 157n.

Please note that if the supplier’s accompanying document indicates several names of product items (for example, chilled meat, sausage, fresh frozen fish), then the costs of their delivery (under the supply agreement) are distributed in proportion to the cost of each item of food in their total cost.

Example 1. According to the supply contract, the canteen of a government institution received food products totaling 65,536 rubles, of which:

– chilled beef – 25,500 rubles;

– Doctor’s sausage – 22,036 rubles;

– fresh frozen pollock fish – 18,000 rubles.

The cost of delivering food to the warehouse amounted to 4,096 rubles.

Let us determine the coefficient for distributing the cost of food delivery costs. It will be 6.25% ((RUB 4,096 / RUB 65,536) x 100%).

Thus, the distribution of the cost of delivery of each type of food product will be as follows:

– chilled beef – 1593.75 rub. (RUB 25,500 x 6.25%);

– “Doctorskaya” sausage – 1377.25 rubles. (RUB 22,036 x 6.25%);

– fresh frozen pollock fish – 1125 rub. (RUB 18,000 x 6.25%).

105 of Instruction No. 157n, their actual cost does not include the amount of general business and other similar expenses, except when they are directly related to the acquisition of inventories.

The cost of all types of food products is formed using account 106 04 “Investments in inventories” (clause 133 of Instruction No. 157n).

If the government institution does not incur additional costs associated with the purchase of food products, the costs of paying their cost to the supplier are charged immediately to account 105 02 “Food products”.

Let's look at examples of accepting food products into account through their acquisition:

– by bank transfer;

– for cash payment through accountable persons.

Example 2. In August 2014, a government agency purchased food products in the amount of 350,000 rubles.

The agreement provides for an advance payment of 30% of the agreement amount, which is 105,000 rubles.

A third-party organization provided food delivery services in the amount of 2,500 rubles. Products are received at the warehouse and accepted for accounting.

These transactions will be reflected in the accounting records of the institution as follows:

the name of the operation	Debit	Credit	Amount, rub.
Advance paid to product supplier	1 206 34 560	1 304 05 340	105 000
The cost of food products has been determined:
– from the cost of products received from the supplier;	1 106 34 340	1 302 34 730	350 000
– from the cost of services provided by the transport organization	1 106 34 340	1 302 22 730	2500
Food products are accepted for accounting at the cost formed upon their acquisition.	1 105 32 340	1 106 34 340	352 500
The advance payment previously transferred to the product supplier has been credited	1 302 34 830	1 206 34 660	105 000
Paid for the services of the transport organization	1 302 22 830	1 304 05 222	2500
The final payment has been made to the supplier for the food products supplied.	1 302 34 830	1 304 05 340	245 000

——————————–

specific amounts of advance payment (in particular, 100, 60 and 30%) when concluding government contracts and other civil agreements for the supply of goods, performance of work, provision of services for recipients of federal budget funds are regulated by clause 22 of the Decree of the Government of the Russian Federation of December 23, 2013 N 1213.

Example 3. A government agency issued funds in the amount of 11,000 rubles to the head of the canteen on account.

for the purchase of vegetables (potatoes, carrots, onions). They submitted an advance report within the established time frame with attached cash receipts for this amount.

Products are received at the warehouse and accepted for accounting.

The following entries will be made in the accounting records of the institution:

operations	Debit	Credit	Amount, rub.
Funds were issued to the caretaker on account for the purchase of vegetables	1 208 34 560	1 201 34 610	11 000
Vegetables were capitalized based on the advance report from the caretaker	1 105 32 340	1 208 34 660	11 000

——————————–

The deadlines for issuing funds against a report for the purchase of vegetables and submitting an advance report are reflected in the accounting policies of the institution.

The receipt of food products during the month is recorded in the accumulative statement for the receipt of food products (f. 0504037). Entries in the statement are made on the basis of primary documents in quantitative and cost terms.

A cumulative statement is compiled for each financially responsible person, indicating suppliers by name and (if necessary) code of food products. At the end of the month, the results are summarized in the statement.

Distribution of food products for cooking

Food products from the warehouse (from the pantry) to production (canteen) for the organization of meals for employees of a government institution are issued on the basis of the menu-requirement for the issuance of food products (f. 0504202). Food products are written off by accounting entry (clause 26 of Instruction No. 162n):

Debit account 1 109 60 272 “Consumption of inventories in the cost of finished products, works, services”

Account credit 1,105 32,440 “Reduction in food costs.”

——————————–

Instructions for using the Chart of Accounts for Budget Accounting, approved. By Order of the Ministry of Finance of Russia dated December 6, 2010 N 162n.

Disposal (dispensing) of food products is carried out at the actual cost of each unit or at the average actual cost.

One of these methods is applied continuously throughout the financial year (clause 108 of Instruction No. 157n).

In this case, the average actual cost is determined for each group (type) of food products by dividing the total actual cost of the group (type) by their quantity.

The cost of funds consists of the average actual cost (quantity) of the balance at the beginning of the month and the cost of received materials (food) during the current month on the date of their disposal (release).

The established procedure for determining the cost of food products when they are disposed of during the reporting year for the corresponding groups (types) of funds does not change (clause 110 of Instruction No. 157n).

Example 4. In August 2014, to provide employees with food from the federal budget, the institution purchased food in the amount of 150,000 rubles.

These products are received and capitalized, and then transferred to the dining room kitchen according to the menu requirements.

During the month, food products used for preparing dishes were written off in the amount of 100,000 rubles.

These transactions will be reflected in the accounting records of the institution as follows:

Calculation of the selling price of a finished dish

Source: http://xn----7sbbaj7auwnffhk.xn--p1ai/article/9776

Accounting for restaurants

Introduction

1.2 Analytical and synthetic accounting in a restaurant

2. Taxation of the restaurant business

Conclusion

List of used literature

Introduction

The relevance of the topic under consideration lies in the fact that accounting in public catering is complicated by the fact that it includes accounting for the production, sale and organization of consumption of public catering products.

Calculating product costs is the most important aspect of accounting in public catering establishments. Costing is a calculation sheet of the organization’s unit costs, i.e. costs per unit of catering products produced.

Calculation of the standard cost of public catering products, as a rule, is carried out in a standard costing sheet (form No. OP-1). Based on this map and information from the sales report, you can calculate the cost of food sold.

Production costs include the cost of raw materials and products for production, fuel for their delivery and processing, energy consumption, depreciation of fixed assets, as well as labor costs.

A calculation card is drawn up for each name of the finished dish. The document is filled out on the basis of a special book Collection of Recipes, in which you will find most recipes for dishes and culinary products.

This book was developed specifically for the purpose of organizing the rationing of raw material costs in public catering establishments.

A peculiarity when organizing catering accounting is that you will not find many recipes in the corresponding collections. In this case, enterprises have the right to independently develop recipes for dishes in the prescribed manner.

The independently created Recipe Book indicates: the name of the products included in the dish, the norms for adding products by gross weight (the weight of unprocessed raw materials), the norms of adding products by net weight (the weight of raw materials in the finished dish), the yield (weight) of individual finished components and the dish as a whole.

When calculating the cost, first of all, it is necessary to develop a system for calculating the cost of dishes that include vegetables as a component.

The fact is that waste and losses during cold processing of vegetables vary depending on the season.

The appendix to the collections of recipes for dishes and culinary products for catering establishments provides standards for waste and losses during cold processing, when peeling boiled potatoes, carrots, beets, etc.

Particular attention should be paid to the validity of the norms for the consumption of raw materials used in the production of products and their implementation.

For this purpose, catering establishments develop appropriately designed technical and technological maps.

This in-house document must be drawn up for each developed dish and include the following information: name of the product and scope of the technical and technological map; a list of raw materials used to prepare the dish; requirements for the quality of raw materials; norms for laying raw materials with gross and net weight, norms for the yield of semi-finished products and finished products; description of the technological process of preparation; requirements for registration, submission, sale and storage; indicators of nutritional composition and energy value.

It should be noted that the norms for losses in the production of dishes, the recipes of which were developed at the enterprise, must be applied according to the collection of recipes of the last year of production. This will ensure the reliability of standards for laying raw materials, prevent overestimation of standards and, as a result, the possibility of theft.

Catering establishments must maintain separate records of goods and raw materials used to produce their own products.

And also organize accounting of returnable waste - these are the remains of specific resources obtained from raw materials during the production of finished products.

Used returnable waste is waste that can be consumed by the enterprise itself for the manufacture of products of the main or auxiliary production.

Unused returnable waste can be consumed by the enterprise itself only as fuel materials or for other economic needs, or sold externally.

The use of cash register equipment is mandatory, since in a cafe, restaurant or canteen customers are served in cash.

One of the most important elements of accounting in an enterprise is inventory.

Inventory is carried out by comparing the actual balances of goods or raw materials in warehouses with the balances of the same items according to accounting data at the time of the inventory. As a result of the inventory, commodity losses are determined.

Commodity losses are divided into two categories: normalized - natural loss of products (goods) in weight or volume; non-standardized - damage, scrap, damage, theft of products (goods), which are the result of mismanagement of specific persons, as well as losses as a result of natural disasters and theft by unidentified persons. It is the shortages within the limits of natural loss that are written off as production costs. Therefore, in order to avoid unnecessary and wasteful expenses, effective and regular cost control is required.

Thus, the purpose of this work is to consider the organization of accounting and taxation at public catering establishments, in particular restaurants.

1. Accounting in restaurants

1.1 Primary accounting in restaurants

All business transactions carried out by the restaurant must be documented with supporting documents, which serve as primary accounting information underlying accounting, as defined in Art. 9 of the Law of the Russian Federation “On Accounting”.

In this case, primary accounting documents are accepted for accounting only if they are compiled according to the form contained in the Albums of unified forms of primary accounting documentation, if the corresponding form exists.

Letter of Roskomtorg N 1-806/32-9 recommended that all catering enterprises, regardless of their form of ownership and departmental affiliation, be guided by uniform regulatory and technological documentation. The album of unified forms of primary accounting documentation for recording operations in public catering was approved by Resolution of the State Statistics Committee of Russia dated December 25, 1998 N 132.

Regulatory documentation includes, in addition to state standards, industry standards and enterprise standards (STP), as well as collections of recipes for dishes and culinary products for public catering establishments, which are technological standards.

Currently, for the development of culinary products, one can be guided by collections of technological standards, recipes for dietary dishes and recipes for dishes and culinary products of the national cuisines of the peoples of Russia and enterprise standards.

In addition, enterprise standards for products and services can be developed directly by the catering enterprise itself and approved by its manager.

The procedure for registering operations to record the movement and balances of raw materials and finished products in a restaurant using primary documents is presented in Table 2.

Table 2 Documentation of operations to account for the movement and balances of raw materials and finished products in a restaurant

When considering the technological process of production in a restaurant, first of all it is necessary to decide that the organization of such is entrusted to the production manager (chef). It is he who manages the production and economic activities of the catering enterprise, and the stable operation of the restaurant depends on his qualifications.

Source: http://MirZnanii.com/a/18493/bukhgalterskiy-uchet-v-restoranakh

Public catering: from document flow to accounting

On the pages of our publication we analyze economic activities in different areas: by operations, by types of economic activities, by legal norms, by types of taxes, by business entities, etc. It is impossible to list them all.

A special place in this list is occupied by industry accounting, which periodically becomes the object of our attention, primarily due to requests from readers. Today's thematic issue is dedicated to public catering.

We hope that accountants running such businesses will find it very useful.

Natalia DZYUBA, economist-analyst, Factor Publishing House

The topic of accounting in public catering will probably never lose its relevance. The number of business entities in this business is the envy of any industry.

Therefore, for our part, we simply do not have the right to ignore this topic and periodically devote pages in our publication, or even entire issues, to it.

In addition, activities in the restaurant industry are “served” by legislation from a very impressive package of regulations.

This attention “from legislation” is due to various reasons: this is a direct connection between the catering business and the life and health of citizens; this is also accounting specificity - after all, production and trade are combined here; This is a special document flow.

In any case, the accountant of a catering establishment needs to know about these regulations, understand them, and have the most important ones at hand.

In today's issue, we tried to select for you the most important regulatory documents related to public catering.

In addition, we will briefly recall our position on fundamental organizational and accounting issues and provide links to newspaper issues where you can read more.

Organization of work of restaurant establishments

Placed at the forefront

Rules No. 219, which regulate organizational issues of public catering establishments and are presented in today’s issue. The document pays special attention to such issues as arrangement premises, equipment(in particular, measuring technology), personnel requirements.

It is very important to understand

object classification restaurant industry (restaurant, bar, cafe, dining room, snack bar, buffet, culinary products store, cafeteria, kitchen factories, procurement factories). We analyzed this information in the article “Organization of the work of restaurant establishments” (see “Taxes and Accounting”, 2007, No. 51). In addition, the article pays considerable attention to types and procedures for obtaining permits(SES, permission to locate retail facilities, permission from fire authorities).

Separately, we need to remind you about

licensing issues. Carrying out activities in the restaurant industry Notlicensed. However, if such an establishment plans to sell alcoholic drinks and tobacco products, then he needs to get the corresponding licenses for trade in such goods ( clause 1.4 of Rules No. 219).

The activities of catering establishments include

to patentable. This is expressly stated in Patent Law. Of course, there are exceptions to this rule. You can read about them in the above article, and also learn about patenting takeaway trade. We covered other issues related to patenting in the thematic issue of the newspaper “Taxes and Accounting”, 2007, No. 86.

Clients of cafes, restaurants, and canteens are most often ordinary individuals, which means that the listed establishments deal with cash payments. And now it’s time to remember about the legislation

about RRO (KURO). This zone is very important for the enterprise, if only because it is quite dangerous for fines. You can read in detail about RRO (KURO) in the thematic issues of the newspaper “Taxes and Accounting”, 2006, No. 54 and 2008, No. 33. And now we will remind you of those lucky people who can work in the catering industry without a RPO (see. table).

Who can work without a cash register?

Persons authorized to work	Regulatory document
without RRR, RK and KURO
Private entrepreneurs paying a flat tax and not selling excisable goods (except for draft beer)
Private entrepreneurs - single taxpayers who do not sell excisable goods (except for beer on tap)
Persons selling food and non-alcoholic drinks in canteens and buffets of educational institutions, vocational schools during the educational process	clause 11 art. 9 of the Law on RRO
without RRO, but using RK and KURO
Private entrepreneurs paying a flat tax, selling beer in bottles and cans in the absence of other excisable goods for sale
Private entrepreneurs - sole tax owners selling beer in bottles and cans in the absence of other excisable goods for sale
Persons engaged in retail trade through means of mobile trade (car shops, truck delivery trucks, tank trucks, cisterns, barrels, cans, low-temperature counter trays, stands, tables)
Consumer cooperative enterprises trading in rural areas, as well as agricultural producers who use their own products
Persons who sell food and non-alcoholic drinks in buffets of higher educational institutions, in canteens and buffets of UTOS and UTOG
Persons engaged in retail trade and public catering on the territory of closed military garrisons and towns, as well as military units located within villages
Persons selling goods and engaged in public catering in villages and urban-type settlements, which, according to Law of Ukraine “On the status of mountain settlements in Ukraine” dated February 15, 1995 No. 56/95-VR granted mountain status
Note!!! Enterprises working with Kuro on the basis of paragraphs. 2, 5, 6 and 22 of List No. 1336, exceeding annual sales cap 200 thousand hryvnia for the subject as a whole,use PPO on a general basis (clause 2 of Cabinet of Ministers of Ukraine resolution No. 1336). Apply PPO on a general basis there will also be persons specified in clause 4 of List No. 1336, whose annual volume of settlement transactions will exceed 75 thousand hryvnia to the point of sale.

Pricing and document flow in restaurant establishments

During development

assortment catering establishments are guided by their products collections of recipes, a list of which is given in Appendix 2 Recommendation Method No. 157(see p. 13 of the current issue).

The product range is approved by the head of the enterprise, today in

Rules No. 219 There is no requirement for mandatory approval of the assortment in the SES. While technological maps for special dishes must be agreed upon in the territorial SES ( clause 10 of Order No. 210).

After the assortment has been compiled, the restaurant enterprise should figure out the price for each dish, product, and purchased item.

The sales price is calculated for all dishes, products and purchased goods sold by the catering enterprise.

Please note: in the restaurant industry, the cost per unit of output (as, for example, is provided for in industry) is not determined.

Selling prices for products in the restaurant industry are determined

calculation method. The sales price of the product is calculated according to calculation card, the form of which is given in Appendix 2 to Methodological Recommendations No. 157. Costing cards are compiled for both own-produced products and purchased goods. An example of drawing up a costing card is given in the above-mentioned article.

The nuances associated with the product range and price calculation are described in the article “Pricing and document flow in public catering” (see “Taxes and Accounting”, 2007, No. 57). In addition, it pays attention to the compilation

menu.

According to

clause 3.4 of Rules No. 219 V menu a list of dishes, culinary, flour confectionery, bakery products and drinks of own production, output and price of one serving. The presence of a menu is mandatory in all restaurant establishments with any method of serving visitors (self-service, waiter service and combined service).

note that

clause 3.9 of Rules No. 219 prohibits setting a minimum order value and offering the consumer a mandatory range of products.

Primary documents that are directly related to the technological process of restaurant establishments are presented in

Method recommendations No. 157. In practice, not all forms specified in these guidelines may be used. Method recommendations, since the technological process of each restaurant establishment is individually separate.

Document flow

at a restaurant enterprise with a brief description of the forms, we will present it on a diagram (in it, next to the name of the forms, links to applications to Method recommendations No. 157).

Features of accounting in restaurant establishments

As we have already said, the accounting features inherent in the restaurant business are due to the fact that this activity combines both production and trade.

This has led to the fact that today there are two fundamentally different accounting methods that have accompanied catering accounting since the advent of accounting standards, and so far the situation has not been resolved in anyone’s favor.

The procedure for organizing accounting in restaurant establishments is set out in

Trading method.

Accounting in accordance with this method is carried out similarly to accounting at trade enterprises, based on the provisions Method of recommendations No. 157. However, we note that the use of this method does not comply with the requirements of national accounting standards, and also with Instruction No. 291 regarding the rules for using accounts 23 "Production" And 28 "Products".

Production method.

According to this method, the cost of finished products is calculated as at manufacturing enterprises* (see. clause 2.5 Recommendation method No. 157). This method is based on the use of standard accounting methods and techniques, namely: maintaining inventory records in accordance with P(S)BU 9 and expenses in accordance with P(S)BU 16.

Restaurant enterprises can choose either a trade accounting method or a production method, indicating it in the order on accounting policies. Both are approved by competent authorities such as the Ministry of Finance and the Ministry of Economy (see.

letter No. 741 And letter No. 21009 in the list of documents for the article).

At the same time, the Ministry of Finance

letter No. 21009 recommended using the production method as the basic method of accounting in restaurant establishments. In turn, the Ministry of Economy in letter No. 741 indicated the trading method as the base one, and recommended accounting according to the production method, in particular, for independent workshops for the production of finished products, semi-finished products and culinary products.

We present the basic principles of accounting for the trade and production approach in the diagram.

In our opinion,

the production method is more advanced because he not only meets the requirements of national accounting standards, but also guarantees the most accurate reflection of performance results. But due to the fact that the production method is more labor-intensive compared to the trade method, most accountants prefer the trade method. Both methods of organizing accounting in restaurant establishments are discussed in detail in the article “Features of accounting in restaurant establishments” // “Taxes and Accounting”, 2007, No. 71.

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How to properly prepare an accounting report for a canteen. Accounting in the canteen: postings documentation taxation Canteen on the balance sheet of the enterprise accounting

Option 1. Maintaining accounting (tax) accounting and specialized catering accounting in one program

Option 2. Maintaining accounting (tax) accounting and specialized catering accounting in different programs

What main accounting accounts are recommended to be used for food service turnover movements?

Postings for the main business transactions of food service turnover

Postings in public catering upon receipt of products and goods from suppliers

Receipt of products and goods from employees

Postings in public catering when posting products and goods, dishes and semi-finished products

Output

Moving products and goods

Wiring in catering when moving dishes and semi-finished products

Sales of products and goods, dishes and semi-finished products in catering accounting

Write-off of products and goods, dishes and semi-finished products in catering accounting

Exchange scheme "ReBiKa. Back office for catering CORP " -> "1:C Enterprise accounting 8 CORP "

Purchasing Products

Formation of distribution costs

Formation of the cost of canteen products and its sale

A: B x 100.

Meals for employees are provided for in the labor (collective) agreement

Income tax

Unified social tax

Meals for employees are not provided for in the labor (collective) agreement

Income tax

Unified social tax

Personal income tax

Buffet catering

The organization buys lunches for employees from a specialized organization

Compensation for food costs for employees

Canteen on the balance sheet of the organization

Accounting for restaurants

Public catering: from document flow to accounting

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