The dining room is on balance. Canteen: cost accounting from raw materials to finished dishes Accounting in the canteen using account 10

Typical wiring diagram for the dining room- the most common option that most of our clients use:

Employees pay part of the cost of lunches (for example, 30%) - this is a deduction from their salaries. The remaining costs (70%) are reimbursed by the enterprise - the employee is obliged to pay income tax from them, and the enterprise is required to pay contributions to the Pension Fund, Medstrakh, Social Insurance Fund.

A) Settlements with employees for the canteen maintained on subaccount 73 with analytics for employees (or without it). Accounting in the dining room is organized as an implementation: 90-1-Dining Room, 90-2-Dining Room, 90-3-Dining Room, 90-9-Dining Room - with analytics for dishes (or without it).

This part of accounting is described by postings:

As a result (the difference in the turnover of the 70th account), the employee will pay 30% (+ income from 70% as part of the monthly income D70 K68-income).

If the entire cost of lunches is deducted from employees’ salaries, there will simply be no D91-2 K70 posting.

Lunches in the dining room.

If your company has a cash register in the canteen, and employees pay for lunches in cash, or the canteen is NOT used by employees of your company, part A) of the wiring diagram will be different. Find details in the description of the Salary and Retail modules.

B) Now the postings describing costly part of accounting in the Canteen:

The amount of each of the first two transactions ** = 100% of the cost of lunches - calculated after the month and equal to the costs for the month invoice 29 + 18% VAT:

These postings are generated in the document Preparation of dishes.

There are 2 more (very unpopular ) variant of postings for cost accounting in the canteen (point B of the posting diagram for the canteen):

Meal accounting optionat cost:

Debit	Credit	Sum	Qty	Document
			raw materials according to recipe	Cooking
		Non-resource costs
43-dining room			number of dishes	Cooking
43-shop	43-dining room	Cost of dish (R195) or planned item (R14)	number of dishes	Dispensing dishes
		Cost of dishes (R195) or wholesale items (R14)	number of dishes	Dispensing dishes

Meal accounting option by retail:

Debit	Credit	Sum	Qty	Document
		Cost of raw materials according to turnover sheet	raw materials according to recipe	Cooking
		Non-resource costs
		Cost of dish (R195) or planned item (R14)	number of dishes	Cooking
		Cost of dish (R195) or planned item (R14)	number of dishes	Dispensing dishes
		Before retail dish (R195) or retail product (R14)	number of dishes	Dispensing dishes

These postings are generated in the Dispensing of Dishes document.

C) By this moment, on the 29th, expenses for the month in the amount of X have been collected. Closing on the 29th (General Ledger - Calculations module):

The 90th subaccount, to which the 29th (canteen expense account) is closed, is set in the Module Parameters.

Example. For the month of November, expenses on account 29 amounted to 300,000 (amount X). This means that the final 100% of the cost of lunches will be 354,000. An invoice will be automatically (upon closing the 29th account) for the amount of 354,000 with VAT of 54,000.

The amount is 354,000 to be divided among employees.

Method 1 - according to days worked.

Method 2 - some people count daily which employee took which dishes and enter them into a special document for the Salary module.

For details, see the Salary module.

In any case, the distribution of the amount of 354,000 between employees occurs when calculating salaries.

In the canteen, in terms of costs (cost formation) for catering services? The article proposes different options for constructing accounting by analogy with the accounting typical for manufacturing enterprises.

In this article, we will offer catering organizations (using the example of a canteen) a classic, enlarged basis for constructing accounting by analogy with the accounting typical for manufacturing enterprises. Let’s make a reservation right away that these recommendations can be used by each specific organization based on the specifics of its activities, size, needs of business owners for certain information, etc.

The result of the activity is a comprehensive service

Let's start with the fact that the activities of a catering enterprise involve the provision of a comprehensive service, including:

• production and sale of catering products;
• creating conditions for the consumption of these products;
• organization of leisure time.

This follows from the definitions given in GOST 31985-2013 “Interstate standard. Catering services. Terms and Definitions". This feature, of course, can affect the construction of accounting for raw materials, other costs for the production of catering products and the provision of services in general. If it is not taken into account when developing accounting policies and choosing accounting methods, which, in fact, is the same thing, then the accounting records of an average public catering enterprise can be described as follows.

*When accepting products for accounting, the organization has the right to choose and assign in the accounting policy the account used: 10 “Materials” or 41 “Goods”. However, one must understand that this choice should not be arbitrary; it is predetermined by the specifics of the organization’s activities and the actual purpose of the products (resale or production of finished products).

If, nevertheless, the specifics of the activities of catering enterprises are not ignored, then accounting can be organized somewhat differently, for example, based on the fact that the production of products is the core of the catering service (main production), and its remaining components are of an auxiliary nature.

Manufacturing of products is the basis of the service

This approach is typical for canteen-type enterprises.

As we see, this definition, presented in GOST 31985-2013, does not contain introductory information regarding the service and leisure of consumers, since the mission of such an enterprise is to satisfy the nutritional needs of a large number of consumers (employees of a particular organization, several organizations of one business center, visitors to a shopping center, etc.). General principles for organizing canteen accounting can be borrowed from Letters of the Ministry of Finance of the Russian Federation dated April 22, 2016 No.02-07-05/23495 (devoted to the formation of the cost of ready-made meals sold in the canteen of a budgetary institution):

ready-made meals are reflected in the corresponding budget accounting account “Finished products...” at the planned (normative-planned) cost (for public sector employees it is also the selling price of ready-made meals);

the actual cost of finished products is determined at the end of the month. It is formed taking into account both direct and indirect (general business) expenses.

This is a classic, enlarged basis for constructing accounting records for a manufacturing enterprise, taking into account the raw materials in account 10 “Materials”, subaccount 10-1 “Raw materials and materials”, with the subsequent write-off of its cost (as part of other production costs - both direct and indirect) on account 20 “Main production”.

Reminder

The classification of expenses into direct (directly proportional to the volume of work on the production of products (services)) and indirect (they do not have a direct connection with products or services) is typical for multi-industry enterprises. In organizations that produce one type of product (that is, in organizations in which there is only one costing object), all costs are considered direct.

If we translate the recommendations from Letters No. 02-07-05/23495 on the commercial chart of accounts, it turns out that in the canteen the production of finished products should be organized using account 43 “Finished products”. Is it really?

According to the author, there is no point in talking about the obligation to use the account. After all, even in Instructions for using the Chart of Accounts the description of the account indicates that the cost of work performed and services provided is not reflected in this account, and the actual costs for them are written off as sales are made from the cost accounts to account 90 “Sales”. However, such an organization of accounting does not allow one to control the level of costs for the production of specific batches of catering products, and therefore, to predict profits as accurately as possible.

Cost monitoring	Accounting methods
Cost control is ensured through management and production accounting	In this case, there is no need to overload the accounting department. An organization may well limit itself to a standard posting scheme for collecting costs (Debit Credit, etc.), revenue recognition (Debit, Credit 90-1) and cost of services (Debit 90-2 Credit)
Business owners have a request for prompt receipt of information about profits and their deviations from planned indicators according to accounting data	Accounting processes will have to be adapted to this request by introducing account or account 43 “Finished products” or both at once into the working chart of accounts

Let us consider in more detail possible combinations if you want to control expenses and their deviations from planned values ​​in accounting.

Maximum data detail

In the case where quantitative accounting of catering products is necessary, its movement from the kitchen to the service hall(s), the presence of balances at the end of the day, month, etc., the use of an account, as well as accounting prices, may be justified. The following can be used as accounting prices:

• actual production cost;
• standard cost;
• negotiated prices;
• other types of prices.

Keeping records of finished products solely in quantitative terms, without corresponding valuation, is prohibited clause 203 of the Guidelines for accounting of inventories. And the requirement PBU 5/01 “Accounting for inventories” the fact that assets in the form of inventories manufactured by an organization are taken into account at actual cost (actual production costs) is not always feasible at the end of the month (at the reporting date). After all, prompt, daily formation of the actual cost of manufactured products is not always possible due to objective reasons (depreciation is accrued at the end of the month, then utility costs become known, etc.). That is why accounting regulations allow the use of intermediate estimates in synthetic and analytical accounting, which does not at all negate the obligation to formulate the actual cost of products (services).

So, if accounting for finished products is organized on an account at actual cost, then accounting prices are applicable in analytics ( clause 204 of the Guidelines for accounting of inventories), and the accounting records look like this:

Catering products at accounting prices have been accepted for accounting
Sold products written off at accounting prices
The deviations of the accounting price from the actual cost are determined (the posting is made using the “red reversal” method if the accounting price is higher than the actual cost)
The amount of deviations attributable to products sold is written off to the cost of sales (the posting is made using the “red reversal” method if the accounting price is higher than the actual cost)

When using this option for organizing accounting, the following goals are achieved: quantitative accounting of manufactured products is organized with the identification of deviations of its standard (planned) cost from the actual cost, which are distributed between the sold products and their balances.

Moderate data granularity

If the management of the organization does not need such deep detail of data, which is provided by the use of accounting prices, then it can be accepted into the account at the standard (planned) cost with the connection of account 40 “Output of products (works, services)”. This is allowed due to clause 59 of the Regulations on accounting and financial reporting in the Russian Federation And item 203 Guidelines for accounting of inventories, according to which finished products can be reflected in accounting and reporting according to standard assessment. In this case, the wiring will be like this:

Catering products have been accepted for accounting at standard cost
Products sold, revenue recognized
Collected actual costs for manufacturing products (providing catering services in general)

When using this option for organizing accounting, the following goals are achieved: quantitative accounting of manufactured products is organized with the identification of deviations of its standard (planned) cost from the actual cost, which are not distributed between the sold products and their balances.

Optimal solution

In the case where the information summarized in the account for management purposes is redundant, and there is still a request for cost control on the part of business owners, it is possible to record costs using account 40 “Output of products (works, services)”. From the very name of the account it is clear that it can be used not only in the production of products, but also in the provision of services. The postings will be as follows:

Catering service provided, revenue recognized
Sold products written off at standard cost
Collected actual costs for manufacturing products (providing catering services in general)
The actual cost of production has been generated
Deviations between the standard cost and the actual cost were determined and written off (postings are made using the “red reversal” method if the standard cost is higher than the actual cost)

When using this option for organizing accounting, the following goals are achieved: deviations of standard estimates of catering products and services in general from actual costs are displayed monthly. At the same time, the cost of a unit of production (production batch) is not calculated in accounting.

The methods presented in the article for grouping and collecting costs in public catering cannot be called exhaustive. Thus, the leisure of visitors may be of primary importance for the establishment, and the preparation of dishes may be of secondary importance. In this case, the emphasis should be shifted to a more detailed study of cost accounting and the formation of the cost of entertainment events. Accounting for the costs of preparing dishes, which, of course, is simplified in this case, is organized on a residual basis. Such a division is also possible: the production of products, their sale and the organization of consumption are equivalent to the organization of leisure. There are two centers of responsibility for cost collection here: kitchen and leisure. In addition, we assume that accounting can be detailed in the context of each component of a catering service, by analogy with how organizations carrying out several types of activities do it. The grouping of expenses arising in the course of the enterprise’s activities, as well as their division into direct and indirect, depends on which option corresponds to the specifics of the organization.

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 lunches, 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 obliged 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 from 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 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.

In recent years, the practice of creating public catering units in organizations in the spheres of material production, organizations focused on performing work or providing services in other industries has become increasingly widespread. Let's consider the procedure for accounting and tax accounting and the activities of such departments.

When creating public catering units, the accounting services of enterprises face a problem - how to correctly and quickly organize accounting and tax accounting of operations that are not typical for a given business entity, and, therefore, accounting employees do not have sufficient experience (and often the level of qualifications) .

For large organizations, it is advisable to allocate a separate workplace within the accounting department and hire a specialist with the appropriate level of training. However, the number of such organizations is relatively small, and most business entities cannot afford such luxury.

This article provides the basic requirements of legislative and regulatory acts that regulate both the activities of public catering units and the organization and implementation of accounting procedures.

The most common types of such units are canteens and buffets.

We act according to GOST standards

The definition of a canteen as a type of public catering establishment, as well as the general requirements for public catering establishments, are set out in the State Standard of the Russian Federation GOST R 50762-95 “Public catering. Classification of Enterprises" (with an effective date of July 1, 1995), approved by Resolution of the State Statistics Committee of the Russian Federation dated April 5, 1995 No. 198.

With the adoption of the Federal Law of December 27, 2002 No. 184-FZ “On Technical Regulation”, all previously adopted standards, pending the entry into force of the relevant technical regulations, are subject to mandatory execution only to the extent that corresponds to the goals of the legislation on technical regulation.

Since the relevant technical regulations have not yet been adopted, we consider it permissible to refer to previously adopted GOSTs. Moreover, the quotes and references we use are limited to general norms that do not contradict civil legislation (and do not correspond with it).

In accordance with clause 3.7 of the mentioned GOST, a canteen is a public catering establishment that is publicly accessible or serves a certain contingent of consumers, producing and selling dishes in accordance with a menu varied by day of the week.

In addition to GOST R 50762-95 “Public catering. Classification of enterprises" from July 1, 1995, GOST R 50-763-95 "Public catering. Culinary products sold to the public. General technical conditions" and GOST R 50-764-95 "Services of public catering establishments".

GOST R 50762-95 “Public catering. Classification of Enterprises" contains a minimum set of regulations for determining the type and class of an enterprise, including requirements for:

· technical equipment (architectural and planning solution, composition of premises, their equipment and design);

· service methods, uniforms, music services;

· quality of service (comfort, aesthetics, etc.);

· the range of products sold, their diversity and complexity of production;

· furniture, tableware, cutlery, table linen, range of services provided;

· personnel qualifications.

GOST R 50-763-95 “Public catering. Culinary products sold to the public. General technical conditions" defines the range of regulatory and technological documentation according to which culinary products can be produced.

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

Currently, to develop culinary products, one can be guided by collections of technological standards (1994 editions), recipes for dietary dishes and recipes for dishes and culinary products of the national cuisines of the peoples of Russia and enterprise standards.

Enterprise standards for products and services are developed directly by the catering enterprise and approved by its manager.

It is allowed to use the recipes of dishes from the Collection of recipes for dishes and culinary products for public catering establishments, approved by Order of the Ministry of Trade of the USSR dated December 12, 1980 No. 310. However, they are not subject to the additions and changes provided for in the Collection of technological standards in terms of improving the organoleptic characteristics of culinary products, free use of a set of all components included in the recipes, a recommendatory approach in calculating the yields of semi-finished and finished products, food release standards, etc.

GOST R 50-763-95 “Public catering. Culinary products sold to the public" establishes requirements for the chemical, microbiological safety of raw materials, products, semi-finished products used for preparing dishes in accordance with medical and biological requirements and sanitary standards, as well as for compliance with technological processes for preparing dishes, the use of food colorings and additives, deep frying fat, as well as to the sale, storage, labeling, transportation of finished products and methods of quality control.

GOST R 50-764-95 “Services of public catering establishments” contains a list of services and their characteristics depending on the type and class of public catering establishments.

Catering services include:

· food services;

· production of culinary products and confectionery products;

· organization of consumption and service;

· sales of culinary products;

· organization of leisure;

· information and consulting and others.

For canteens, the main ones are food services, organization of consumption and service. If they are provided with the necessary resources (labor, material, production) and if there is stable demand, canteens can produce and sell culinary products and confectionery products.

In addition to the listed GOSTs, when organizing and operating canteens, you should be guided by the Rules for the provision of public catering services, approved by Decree of the Government of the Russian Federation of August 15, 1997 No. 1036. These Rules establish the procedure for communicating information to consumers about the services provided by a public catering establishment, and the actual procedure for providing services.

Canteens are distinguished:

· by the range of products sold - general and dietary;

· according to the population of consumers served - school, student and others;

· by location - publicly available, by place of study or work.

For the organization of accounting, classification according to the last characteristic is important - by location. According to this classification, canteens may have the following legal status:

· a separate participant in entrepreneurial activity - a legal entity;

· service production on the balance sheet of a commercial organization;

· a structural unit of a commercial organization, allocated to an independent balance sheet;

· structural unit of a budgetary institution (educational, governing body, military unit, etc.).

Accounting Features

Instructions for using the Chart of Accounts classify canteens and buffets of organizations as service industries and farms and provide account 29 “Service industries and farms” to account for the corresponding costs.

Let us recall that the main feature by which a structural unit belongs to the category of service industries and farms (and, for example, not to auxiliary ones) is that their activities are not related to the production of products, performance of work and provision of services, which were the purpose of creating this organization .

The peculiarities of accounting in canteens and buffets are related to the fact that these farms actually sell goods purchased from trade organizations. At the same time, in buffets, as a rule, the processing of goods sold does not occur. Only a portion of the products (for example, baked goods or drinks) are sold in canteens without processing.

All this indicates the advisability of using account 41 “Goods”. Note that the Instructions for using the Chart of Accounts do not provide for correspondence between account 29 and account 41 by debit (that is, it is assumed that subsidiary enterprises and farms can only produce their own goods, but cannot receive them).

Nevertheless, the use of account 41 in this case, in our opinion, is very desirable. This can be justified by the following consideration: the sale of goods (after processing or without it) is associated with the concepts of distribution costs and trade margins. That is, it is advisable to organize the formation of the cost of sales in accordance with the procedure established by the documents of the system of normative regulation of accounting for specialized (independent) public catering organizations. Accounting for trade margins on account 29 is not sufficiently regulated by law.

When using account 29 to account for the activities of canteens, the accounting entry scheme may be as follows:

Debit 10 Credit 60

- the amount of the cost of materials purchased for processing in canteens

Debit 41 Credit 60

- the amount of the cost of goods purchased from suppliers for their sale through canteens or buffets

Debit 19 Credit 60

- the amount of value added tax on purchased materials and goods intended for use in the canteen

Debit 29 Credit 41

- for the amount of the cost of goods supplied to service industries and farms

Debit 29 Credit cost accounts

- the amount of expenses incurred for processing and selling goods.

Please note that in this case the accounting account is 29. Essentially, this account plays the role of account 20 “Main production”, which would be used if the canteen was an independent enterprise (legal entity).

When reflecting the results of the activities of a structural unit, which is a canteen, there is no need to use account 44 “Sales expenses” (sub-account “Distribution costs”), since costs can just as easily be collected on account 29;

Debit 20 Credit 41

- for the amount of the cost of goods for which a write-off is provided for the cost of products, works or services (for example, when dispensing milk in hazardous industries).

If goods transferred from warehouses or purchased externally are processed or processed in the canteen (for example, boiling the same milk), then their cost should first be written off to account 29 and only after their new cost has been formed - taking into account the costs of processing or processing and attributing part of general business expenses to their cost - write off to the cost of production by posting:

Debit 20 Credit 29;

Debit 90 Credit 29

— the posting is made for the amount of the actual cost of the canteen services sold.

The cost of services (prepared meals and processed or processed food) includes the cost of the goods used. Consumers of services (buyers) can be both employees of the organization and other persons (if the canteen has general access);

Debit 90 Credit 41

— with this posting, the cost of goods that are not processed (baked goods, packaged drinks, etc.) is written off to the sales account.

Debit 50 Credit 90

- for the amount of payment received for goods sold or canteen products

Debit 70 Credit 90

- the amount of payment for canteen products and sold goods, withheld from employees’ wages.

Since this type of deduction is not mandatory, it can be made on the basis of the employee’s personal statement. This requirement, by the way, also follows from the general rights of consumers - the service cannot be imposed, but must be purchased by the buyer voluntarily;

Debit 90 Credit 68

— the amount of value added tax accrued on the volume of sales.

Feeding “our own”

Payment by an organization (in whole or in part) for meals for an employee refers to income received by the employee in kind, on the basis of subclause. 1 item 2 art. 211 of the Tax Code of the Russian Federation and, accordingly, is subject to personal income tax.

EXAMPLE

The organization's canteen was supplied with finished products at an actual cost of 80 thousand rubles. At the same time, the market price of the product (at which it could be sold externally) amounted to 100 thousand rubles. (without VAT). 75% of the products were sold to the organization’s employees with payment of half the market value, 25% were sold externally at the market price.

Partial payment by employees of the cost of production is carried out through deductions from the amounts of accrued wages.

The following entries can be made in accounting:

Debit 90 Credit 29

— 80 thousand rubles. - for the amount of the actual cost of products sold (in this case, it does not matter to whom and at what prices the products were sold)

Debit 90 Credit 68

— 18 thousand rubles. - for the amount of VAT on the market value of products sold

Debit 62 Credit 90

— 118 thousand rubles. - for the amount of debt at the market value of sold products

Debit 50 Credit 62

— 29.5 thousand rubles. (118 thousand rubles x 25%) - for the amount of money received at the canteen cash desk from third-party buyers

Debit 70 Credit 62

— 44.25 thousand rubles. (118 thousand rubles x 75%: 2) - for the amount of payment subject to deduction from staff salaries

Debit 91 Credit 62

— 44.25 thousand rubles. - for the amount of lost revenue as a result of the application of preferential prices

Debit 70 Credit 68

— 5752 rub. (44.25 thousand rubles x 13%) - for the amount of personal income tax from income received in the form of partial payment for catering for employees.

Please note: in order for the withholding of personal income tax to be legal, it is necessary to organize accounting of the cost of products received by each specific employee. If the benefits are provided in a total amount, there is no formal taxable object. However, it is very likely that problems will arise with the tax authorities.

For example, the Ministry of Finance of Russia in Letter dated June 19, 2007 No. 03-11-04/2/167, when asked about the need to calculate personal income tax in the absence of personal accounting of food expenses for each employee, answered that when an organization provides free food to its employees, everyone’s income The taxpayer's allowance can be calculated based on the total cost of meals provided and data from time sheets or other similar documents.

Meanwhile, there is arbitration practice that refutes this approach of the Ministry of Finance.

ARBITRATION PRACTICE

Resolution of the Federal Antimonopoly Service of the North-Western District dated November 1, 2006 No. A56-2227/2006

In accordance with paragraph 1 of Art. 226 of the Tax Code of the Russian Federation, Russian organizations (tax agents), from which or as a result of relations with which the taxpayer received income, are obliged to calculate, withhold from the taxpayer and pay to the budget the withheld amount of personal income tax. By virtue of paragraph 2 of this article, tax is calculated and paid in relation to all income of the taxpayer, the source of which is the tax agent.

According to paragraph 1 of Art. 230 and paragraph 3 of Art. 24 of the Tax Code of the Russian Federation, tax agents keep records of income received from them by individuals, personally for each taxpayer.

The court found that the tax inspectorate did not provide evidence confirming the fact that income in kind (daily free meals) was transferred to all employees of the organization. The tax authority's calculation of personal income tax amounts based on the number of days worked by each employee in a calendar month and the average cost of lunch in canteens at municipal organizations cannot be considered as satisfying the criterion of personalized accounting of the taxpayer's income. Therefore, the court found the amount of income received by taxpayers from the tax agent in the form of free meals undocumented and pointed out that the inspectorate lacked legal grounds for charging additional tax on this income, charging penalties for late transfer of it to the budget and bringing the organization to tax liability under Art. 123 Tax Code of the Russian Federation.

Based on clause 25 of Art. 270 of the Tax Code of the Russian Federation, expenses in the form of providing food in canteens, buffets at reduced prices or free of charge are not taken into account for profit tax purposes. The exception is the provision of special meals to certain categories of employees in cases provided for by current legislation, and cases where free or reduced-price meals are provided for in labor agreements (contracts) and (or) collective agreements).

Tax accounting

Chapter 25 of the Tax Code of the Russian Federation provides two options for accounting for income and expenses of canteens owned by an enterprise: according to the rules of Art. 257.1 or according to the rules sub. 48 clause 1 art. 264 Tax Code of the Russian Federation.

According to sub. 48 clause 1 art. 264 of the Tax Code of the Russian Federation, other expenses associated with production and sales include the following expenses associated with the maintenance of premises of public catering facilities serving labor collectives (including the amount of accrued depreciation, costs of repairing premises, costs of lighting, heating, water supply, electricity, as well as for fuel for cooking), if such expenses are not taken into account in accordance with Art. 275.1 Tax Code of the Russian Federation.

By virtue of Art. 275.1 of the Tax Code of the Russian Federation, taxpayers, which include divisions carrying out activities related to the use of facilities of service industries and farms, determine the tax base for these activities separately from the tax base for other types of activities.

Moreover, for the purposes of Ch. 25 of the Tax Code of the Russian Federation, service industries and farms include subsidiary farming, housing and communal services, social and cultural facilities, educational and course centers and other similar farms, production and services that sell goods, works, services to both their own employees and third parties persons.

Despite the fact that canteens, bars, etc. are not directly named in this list, the list is open and, accordingly, such objects can be included in the objects recognized as service industries and farms, and, therefore, tax accounting for their activities in this case should be kept separately (Letter of the Ministry of Finance of Russia dated September 22, 2006 No. 03-03-04/1/669).

In what case does the norm of Art. 275.1 Tax Code of the Russian Federation?

In this regard, the Ministry of Finance of Russia, in Letter dated 04.04.2006 No. 03-03-04/1/318, answered the question of an organization that has a canteen located on the territory of the plant and serves both the plant’s workforce and third parties about accounting for losses received. the following: taxpayers, which include divisions carrying out activities related to the use of facilities of service industries and farms that sell goods, works, services to both their employees and third parties, determine the tax base for these activities separately from the tax base for other types of activities in the manner established by Art. 275.1 Tax Code of the Russian Federation.

If a canteen located on the territory of an organization serves only employees of this organization, then the costs associated with the maintenance of the premises of a public catering facility (canteen) are subject to inclusion in other costs associated with production and sales, on the basis of subclause. 48 clause 1 art. 264 of the Tax Code of the Russian Federation (see letters of the Ministry of Finance of Russia dated September 5, 2006 No. 03-03-04/1/652 and dated April 17, 2007 No. 03-11-04/3/118).

Let us dwell in more detail on the organization of tax accounting of canteens, which for tax purposes are classified as service industries and farms.

Article 315 of the Tax Code of the Russian Federation obliges organizations, when forming the tax base for income tax, to separately take into account the proceeds from the sale of goods (work, services) of service industries and farms and the expenses incurred by service industries and farms when they sell goods (work, services).

In the event that the activities of these divisions are profitable, the general procedure for determining the tax base applies. If they receive a loss, the rules established by Art. 275.1 Tax Code of the Russian Federation.

In accordance with Art. 275.1 of the Tax Code of the Russian Federation, a loss from the activities of service industries and farms can be recognized if the following conditions are met:

· if the cost of goods, works, services sold by a taxpayer carrying out activities related to the use of facilities of service industries and farms corresponds to the cost of similar services provided by specialized organizations carrying out similar activities related to the use of such facilities;

· if the costs of maintaining housing and communal services, the socio-cultural sphere, as well as subsidiary farming and other similar farms, production and services do not exceed the usual costs of servicing similar facilities carried out by specialized organizations for which this activity is the main one;

· if the conditions for the provision of services, performance of work by the taxpayer do not differ significantly from the conditions for the provision of services, performance of work by specialized organizations for which this activity is the main one.

If all of the above conditions are met, the loss is accepted for tax accounting without additional restrictions.

If at least one of the specified conditions is not met, then the taxpayer has the right to transfer the loss received by the taxpayer while carrying out activities related to the use of facilities of service industries and farms for a period not exceeding 10 years, and to use only the profit received during the implementation of specified types of activities.

In accordance with paragraph 13 of Art. 270 of the Tax Code of the Russian Federation, when determining the tax base, expenses in the form of amounts of losses on objects of service industries and farms are not taken into account in the part exceeding the maximum amount determined in accordance with Art. 275.1 Tax Code of the Russian Federation.

Since for accounting purposes expenses incurred are accepted in full without restrictions, and Art. 275.1 of the Tax Code of the Russian Federation establishes restrictions on the acceptance of incurred expenses for tax accounting; it may be necessary to apply the norms of PBU 18/02 “Accounting for income tax expenses.”

Taxpayers are required to keep separate records of income and expenses related to different types of activities.

Consequently, in order for accounting data to be used for tax purposes, it is necessary to open analytical accounting subaccounts to account 29 “Service production and farms” to reflect expenses and income for each service production and farm.

In addition, in order for losses from the activities of such industries and farms to be accepted (in whole or in part) for tax purposes, it is necessary to have documented data on the cost of services of specialized organizations (third-party), as well as on the conditions for the provision of relevant types of services (which is understood under the latter, tax legislation does not specify).