How can a budgetary institution purchase work books? Work books: forms, purchase, accounting, storage Forms of work books in 1s budget accounting

Business transactions for the acquisition and write-off of forms and inserts in them are subject to reflection in the accounting of the organization.

The accounting procedure for these forms is currently not established by law. Over the years, the Ministry of Finance repeatedly issued clarifications on this issue, which contradicted the current regulations, each other and more disorientated taxpayers than really helped to keep records correctly.

As a result, today 2 options for accounting for work book forms are used:

• as assets sold to employees of the enterprise;
• as an expense for the employer.

The organization determines the method of accounting for forms independently and fixes it in the accounting policy.

Employment book is an asset of the organization

1) As an item for resale using account 41

The Ministry of Finance considers this accounting procedure in a letter dated May 19, 2017 No. 03-03-06/1/30818.

It should be noted that most experts categorically disagree with this point of view of officials, because:

• the goods are property that is sold within the framework of contractual relations at the will of the parties, and the transfer of the work book occurs due to the requirements of the Labor Code of the Russian Federation and the employer cannot evade this obligation of his own free will;
• the sale of the forms is carried out exclusively by the GOZNAK Association or its authorized representatives, other persons do not have the right to sell the forms;
• the employer charges the employee for the form in the same amount that was previously paid to the official supplier, i.e., in fact, the costs incurred are reimbursed, and such an operation is not recognized as a sale.

2) Like materials using count 10

In this case, forms are accounted for as materials used for the management needs of the enterprise. This accounting procedure is considered more correct.

Since the costs of acquiring the forms are economically justified, they are recognized as expenses when calculating income tax (Letter of the Federal Tax Service of June 23, 2015 No. GD-4-3 / [email protected]).

Monetary funds received from employees in payment of forms are considered the organization's income (letter of the Federal Tax Service dated September 26, 2007 No. 07-05-06 / 242) and are also taken into account as part of the tax base for income tax.

Note: companies applying will not be able to include the cost of the purchased forms as part of the costs when calculating the single tax, since such costs are not named in the closed list given in paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation.

At the same time, it is recommended that the funds received for forms from employees be included in non-operating income in order to avoid claims from the tax authorities.

The transfer to the employee of a work book form or an insert in it is subject to VAT (if the employer is a payer of this tax), and the amount of VAT previously presented by the seller of the forms is deductible if the primary documentation is correctly executed.

Note:

Currently, there are decisions of the Supreme Arbitration Court with positive decisions in favor of taxpayers (FAS of the North-Western District dated 01.10.2003 No. A26-5317 / 02-28, 02.03.2007 No. A56-44214 / 2006), confirming the following position: issuing work forms to employees . books, the employer does not aim to make a profit, but fulfills the obligations imposed by legislative acts. Therefore, such operations are not business activities and are not subject to VAT.

The acquired labor forms and inserts to them, stored in the organization, are accounted for on the off-balance account 006 as strict reporting forms.

Note: You can write off the form of the work book (insert) on the day it is issued to the employee. In this case, the date of issue should not be considered the day of dismissal, but the day when the form was issued in the name of the employee.

Postings in accounting:

If the local act of the organization establishes that compensation for forms of work. books and inserts to them are not charged from employees or extraordinary circumstances have occurred, as a result of which the employer is obliged to issue forms free of charge, the write-off is made by the following entries:

If the form of the work book (insert) was damaged by a company employee in the process of filling out, the following entries are made in accounting:

In situations where the payment for the form is not charged from the employee, the company is not entitled to include in income tax expenses either the cost of the forms or the VAT calculated from the gratuitous transfer of the form to the employee.

Thus, there is a difference between tax and accounting, which is reflected as a permanent tax liability:

In addition, if the form was transferred free of charge, then its value is recognized as the employee's income in kind, and the employer, as a tax agent, is obliged to calculate and withhold (letter of the Ministry of Finance of November 27, 2008 No. 03-07-11 / 367).

Note: there is a different point of view on this issue, according to which a work book, as a personal document, cannot participate in civil circulation (this rule applies to a passport, education diploma, etc.). It turns out that when filling out a form in the name of an employee, the employer loses the right of ownership, and the employee does not acquire it.

At the same time, since the employee cannot buy the form on his own, bypassing the employer, it is not possible to assess the economic benefit received, which could be recognized as the income of a citizen, in accordance with the Tax Code of the Russian Federation. Therefore, the object of personal income tax in this case does not arise.

There is also a safer option: to qualify the gratuitous transfer of labor. books to the employee as a gift. The contract can be concluded both in writing and orally. At the same time, income in the form of a gift worth up to 4000 rubles. per year is not subject to income tax.

Employment book - organization's expense

In this case, the views of the Ministry of Finance are reflected in the following official clarifications:

• letter dated 10.06.2009 No. 03-01-15/6-305;
• Letter No. 07-05-06/18 dated January 29, 2008 (recommendations to audit organizations),

according to which the employer does not acquire the forms for further sale, but acts as an intermediary between the employee and the seller of the forms. Thus, the employer does not have ownership of the forms.

At the same time, the provision of a work book (insert) to an employee cannot be qualified as the provision of a service.

Therefore, the cost of the forms is proposed to be immediately taken into account as part of other expenses, and the compensation received for the forms from employees should be included in other income.

Therefore, the following entries will be made in the accounting of the organization:

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Our survey revealed many ways to record operations with work books in accounting. Which one is the most correct? The conclusions will surprise you.

When applying for a job, you must present the work book to the employer. If the employee does not have a work book, then the employer will issue it (). But where to get a work book form and who exactly should do it - the employer or the employee? How to reflect the movement of work book forms in accounting and tax accounting? Let's figure it out.

What account should the form be sent to?

Clause 47 of the “Rules for maintaining and storing work books, preparing work book forms and providing employers with them”, approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225, indicates that when issuing a work book to an employee, the employer charges him a fee, the amount of which is determined by the amount of expenses for their purchase. Please note: the fee is not charged when a work book is issued, as most accountants are convinced, but when it is handed over, which is made upon termination of the employment contract. The date of issue of the work book upon dismissal is reflected in column 12 of the Book of accounting for the movement of work books and inserts in them, the form of which was approved by the Decree of the Ministry of Labor of Russia dated 10.10.2003 No. 69. Until the work book is issued to the employee, charging for the form is obviously illegal.

And now let's turn to paragraph 42 of the Rules, which determine the procedure for charging fees for the form. It establishes: at the end of each month, the person responsible for maintaining work books is obliged to submit to the accounting department of the organization a report on the amounts received for the completed work books and inserts in them, with the application of the organization's cash receipt order. But this prescription is subject to execution only in conjunction with the prescription of paragraph 47 of the Rules. Upon registration of the work book, money for the form is not subject to collection. This is not surprising: after all, the employee does not actually use the work book during the period of the employment contract. It is used by the employer.

On a note

The employer is obliged to constantly have the required number of work book forms available (clause 44 of the Rules approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225).

Meanwhile, the employer, not being an official distributor of forms, has no right to sell them. Therefore, their posting to account 41 "Goods" is out of the question. It is not forbidden to accept forms for accounting on account 10 “Materials”. After all, in the future they are used for the management needs of the organization. Then the accounts take the form:

DEBIT 10 CREDIT 60
- forms of the work book are credited (excluding VAT);

DEBIT 73 CREDIT 10
- the cost of the form was written off when registering the work book for the employee (based on the assumption that he will reimburse the cost of the form in the future).

Let us comprehend the nature of the asset that arises in this case on account 73 “Settlements with personnel for other operations”. As mentioned above, it is payable no earlier than the date of dismissal. Such a “receivable” (clause 13) is classified as a contingent asset: it arises from the organization as a result of past events in its economic life, when the organization’s existence of an asset at the reporting date depends on the occurrence (non-occurrence) of one or more future uncertain events not controlled by the organization. And the onset of such an event as dismissal does not really depend on the organization. Meanwhile, on the basis of clause 14 of PBU 8/2010, contingent assets are not recognized in accounting. Information about them is disclosed in the financial statements. But with regard to forms, such a need does not arise - due to the insignificance of the value of their stocks. This means that writing off forms does not generate an asset, but an expense.

Now it will not seem surprising to us that the Ministry of Finance of Russia, in a letter dated January 29, 2008 No. 07‑05‑06 / 18, proposes to immediately attribute the costs of acquiring work book forms to other expenses. Officials recommend taking into account the data on the movement of forms on the off-balance account 006 “Forms of strict reporting”. The accounting entries will look like this:

DEBIT 91 CREDIT 76
- reflects the cost of purchasing forms from distributors (excluding VAT);

DEBIT 006
- forms are accepted for off-balance accounting;

CREDIT 006
- Forms were used to draw up work books for employees.

VAT presented by the distributor, the employer accepts for deduction in accordance with the generally established procedure.

Form reimbursement

The issuance of a work book is not made dependent on the payment of a fee by the legislator. This was confirmed by the Supreme Court of the Russian Federation in the ruling dated September 6, 2007 No. KAS07‑416. That is, the employer cannot dictate the condition: “do not issue a work book to an employee until he pays money for the form.”

An individual also does not receive economic benefits from obtaining a work book, since he does not have the legal opportunity to purchase a form of a work book, bypassing the employer. That is, it cannot be applied to an employee, the assessment of his benefit (income) in the amount of the cost of the form is unlawful. So, there is no object of taxation.

The employer also does not provide services in the civil law sense for issuing a work book to an employee, since the norms of economic law do not apply to labor relations (). The fulfillment by the employer of the requirements of labor legislation in relations with employees is neither paid nor free of charge, because compensation is a category of civil law ( ; ).

As a result, neither the execution nor the issuance of a work book to an employee is an implementation (decisions of the Federal Antimonopoly Service of the North-Western District dated 01.10.2003 No. A26-5317 / 02-28, dated 02.03.2007 in case No. A56-44214 / 2006). In this regard, the object of taxation for VAT does not arise. Therefore, the author cannot agree with the position presented in the letter of the Ministry of Finance of Russia dated 08/06/2009 No. 03‑07‑11/199.

Our reasoning can be reinforced by drawing a parallel with getting education at the expense of the budget. Although it is free for a citizen, so far no one has guessed the cost of education or the issued form of a diploma to impose personal income tax. Why? Yes, because the legal relations of the parties are regulated not by civil law, but by the Budget Code.

As a result, no additional entries related to the accrual of personal income tax or VAT to the budget are required in the above example.

income tax expense

At the same time, the costs of acquiring forms of work books and inserts to them can be taken into account for profit tax purposes. After all, these expenses are economically justified and made for the implementation of activities aimed at generating income (paragraph 1 of article 252, subparagraph 49 of paragraph 1 of article 264 of the Tax Code of the Russian Federation).

Conclusion

Have we convinced you? Then read the explanations of the Ministry of Finance of Russia, presented in the letter dated 10.06.2009 No. 03-01-15 / 6-305. Let us reproduce excerpts from it that are relevant to us.

“Employment books or inserts in them are not acquired by the employer for the purpose of further sale. The acquisition and maintenance of work books or inserts is the obligation of the employer, established by Articles 65, 66 of the Labor Code. Thus, the use of a form for issuing a work book or an insert in it to an employee is not a sale to an employee of a form of a work book or an insert in it, since at the time it is filled out such a form of a work book or an insert cannot be considered as a product. The execution of a work book or an insert in it and the provision of services to an employee are not considered, since it is carried out by the organization as part of the fulfillment of its obligations as an employer, provided for by labor legislation.

Why this fair position did not attract due attention of experts is unknown.

Elena Dirkova, for the magazine "Practical B" accounting "

Practical Accounting

Obliges the employer to issue a work book to a person admitted to the state in case of its absence. Let us consider whether the employer can, at the same time, sell work books to employees and what kind of postings need to be reflected in the execution and issuance of this important document.

Is a work book a commodity, another asset or an expense?

There are several options for accounting for work book forms, for example:

• as a commodity intended for resale to employees;
• as an MPZ intended for the management activities of the organization;
• as expenses of the organization.

The organization independently determines which method of accounting for work books will be applied, and approves it in the accounting policy.

We will evaluate the listed options in terms of their compliance with legislative norms.

Employment book - employer's expense

Decree of the Government of the Russian Federation of April 16, 2003 No. 225 (as amended on March 25, 2013) “On work books” (together with the “Procedure for providing employers with work book forms and an insert in the work book”) provides for the issuance, and not sale, of work books to employees. But upon dismissal and transfer of the book into the hands of an employee, the organization charges him a fee in the amount of the cost of its purchase.

The same documents stipulate that only their manufacturer and specialized sellers have the right to sell work book forms.

If you follow the logic of these documents, the employer acts only as an intermediary between the specialized seller of work book forms and employees. He does not have ownership rights to work books. Therefore, it is impossible to take into account the purchased forms on account 41 “Goods”. On the same basis, it is impossible to take into account the forms on account 10 "Materials".

Therefore, the Ministry of Finance of Russia, in its recommendations to auditors (Letter of the Ministry of Finance of the Russian Federation dated January 29, 2008 N 07-05-06 / 18), proposes to immediately take into account the cost of forms of work books acquired by the employer as other expenses, and the amounts received for forms from employees upon issuance - in as other income.

Accounting for the movement of strict reporting forms must be carried out on an off-balance sheet account.

Table 1 shows how the movement and cost of work book forms in accounting and the corresponding entries are reflected in this case:

Employment book is an asset of the employer

However, if it is decided to take into account forms as assets, then operations to receive from the seller and provide employees with work books in accounting are reflected in the entries reflected in table 2:

In the accounting of these institutions, the operation to provide a service for issuing a work book to an employee will be reflected differently than in the accounting of state-owned institutions. Let's look at this with an example. Example 3. A budgetary institution purchased, at the expense of funds from income-generating activities, forms of work books in the amount of 10 pieces. in the amount of 1888 rubles, including VAT (18%) - 288 rubles. Forms are paid, received, accepted for accounting and issued to an employee of the personnel department. A work book was issued for a newly hired employee. The payment for this service was made by him to the cash desk of the institution at the cost of the form, including VAT, in the amount of 188.8 rubles. (VAT (18%) - 28.8 rubles). Accounting for work book forms is kept on an off-balance sheet account at the cost of their acquisition. The personal account of the institution is opened in OFK. These operations will be reflected in accounting by the following correspondence of accounts: Operation content Debit Credit Amount, rub.

Features of budgetary accounting of work books

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Purchase and issue of work books

When a cashier transfers work books to an employee of the personnel department, an entry is made to reduce the off-balance account 03 “Forms of strict reporting” (MOL - cashier) and increase the off-balance account 03 “Forms of strict reporting” (MOL - employee of the personnel department). If the institution is the administrator of receipts from the reimbursement of the cost of work books and the funds go to the cash desk of the institution, then such operations are reflected in the following entries: Debit 1 205 03 560 “Increase in receivables from income from the provision of paid services” provision of paid services" - 80 rubles. - accrued income from reimbursement by the employee of the cost of the work book; Debit 1 201 04 510 “Cash receipts” Credit 1 205 03 660 “Reduction of receivables from income from the provision of paid services” - 80 rubles. - cash was received at the cash desk from the employee for the issued work book.

Accounting for work books and operations for their issuance

General Provisions Provision of employers with forms of work books and inserts for work books is carried out in accordance with the Procedure approved by Order of the Ministry of Finance of Russia dated December 22, 2003 N 117n "On work books" (hereinafter - Procedure N 117n). According to paragraph 2 of Order N 117n, the manufacturer of these forms is the Association of State Enterprises and Organizations for the Production of State Signs - the GOZNAK Association of the Ministry of Finance of Russia (hereinafter referred to as the manufacturer). However, the provision of employers with work book forms and inserts in the work book can be carried out by legal entities and individual entrepreneurs (hereinafter referred to as distributors) that meet the requirements established by the manufacturer (p.

3 Order N 117n). For these purposes, institutions enter into contracts with the manufacturer or distributors for the supply of forms of work books and inserts in the work book.

How to organize the accounting of forms of work books? (grains and.)

Next, we will consider how to reflect in the budget accounting of a state-owned institution operations for accruing and transferring to the budget income from the provision of services for issuing a work book for an employee for a fee: a) the institution exercises separate powers to accrue and record payments to the budget. The fee for issuing a work book goes to budget revenue, bypassing the personal account of the institution: - income from the provision of paid services for issuing a work book is accrued: Debit of account 1,205 31,560 “Increase in receivables from income from the provision of paid work, services” Credit of account 1,401 10 130 "Income from the provision of paid services"; - settlements with the administrator of cash receipts are reflected on the basis of a notice (f.

Employment books: we acquire and issue

The form of the income and expense book for accounting for the forms of the work book and the insert in it is approved by Appendix 2 to the Decree of the Ministry of Labor of Russia dated 10.10.2003 N 69 "On approval of the Instructions for filling out work books" (hereinafter - Resolution N 69). In this book, you need to register information about all operations related to the receipt and expenditure of work book forms and an insert in it, indicating the series and number of each form. The form of the book of accounting for the movement of work books and inserts in them is approved in Appendix 3 to Resolution N 69.

It registers all work books accepted from employees upon admission to work, as well as work books and inserts in them indicating the series and numbers issued to employees again. These books must be numbered, laced, certified by the signature of the head of the institution, and also sealed with a wax seal or sealed (clause 41 of Rules N 225).

Accounting for work books

We paid the forms of work books (inserts) to the supplier: Debit KRB 130209830 “Reduction of accounts payable for payment of other works, services” Credit KRB 130405226 “Settlements on payments from the budget with financial authorities for payment of other works, services.” cashier (materially responsible person) on off-balance account 03 "Forms of strict accountability".3. When issuing a work book (insert), a debt to the budget is accrued for the sale of a work book at a price determined in accordance with paragraph 47 of the Rules: .four.
Debit 1 210 02 130 “Settlements with financial authorities on income from the provision of paid services received by the budget” Credit 1 304 05 226 “Settlements on payments from the budget with financial authorities for payment of other works, services” - 80 rubles. - the money received for the work book is transferred to income. If the institution is the administrator of income from the reimbursement of the cost of work books and funds bypassing the personal account go to budget income, such operations are reflected in the entries: Debit 1 205 03 560 “Increase in receivables from income from the provision of paid services” Credit 1 401 01 130 from the provision of paid services" - 80 rubles.

How to credit money for work books in a budgetary institution

For violation of the procedure for maintaining, accounting, storing and issuing work books provided for by Rules N 225, officials bear responsibility established by the legislation of the Russian Federation. Is issuing a work book for an employee a paid service? Forms of work books and inserts in them are purchased for a fee under contracts concluded with manufacturers and distributors. When issuing a work book and an insert to an employee, he must be charged a fee in the amount of the costs of their acquisition

47 of Rules N 225), with the exception of the following cases: - incorrect initial filling of the work book or an insert in it, as well as their damage through no fault of the employee (clause 48); - mass loss of work books as a result of emergency situations (environmental and man-made disasters, natural disasters, riots and other emergencies) (paragraph 34).

Advisor in the field of education”, 2009, N 5 PECULIARITIES OF BUDGET RECORDING OF WORK BOOKS A work book is the main document on the work activity and work experience of an employee. Employers are required to keep a work book for everyone who has worked for more than five days, if work in this organization is the main one for him (part 2 of article 66 of the Labor Code of the Russian Federation). Forms of work books and inserts for them are protected printing products. Order of the Ministry of Finance of Russia dated December 22, 2003 N 117n approved samples of a work book and an insert in it, as well as the Procedure for providing employers with them.

Distributors – legal entities and individual entrepreneurs can deal with collateral, subject to compliance with the requirements established by the Goznak Association of the Ministry of Finance of Russia.
Instructions N 148n forms of work books and inserts refer to forms of strict reporting and are accounted for on account 03 "Forms of strict reporting" at a conditional price of 1 rub. for a unit. Therefore, difficulties in determining the actual costs for the acquisition of these forms are not excluded. The acquisition of forms of work books and inserts is reflected in the entries: 1. Forms of work books were purchased by a budgetary institution: Debit KRB 140101226 “Expenses for other work, services” KRB loan 130209730 “Increase in accounts payable for payment of other works, services.”2.
An invoice was paid to the supplier for the purchase of forms of work books and inserts: Debit KRB 130209830 “Reduction of accounts payable for payment of other works, services” Credit KRB 130405226 “Settlements on payments from the budget with financial authorities for payment of other works, services.”3.

Acquisition of work books by the employer: how to reflect in accounting the acquisition and issuance of work books for employees, the reflection of VAT in the cost - read the article.

Question: How to do wiring: 1. Work books were purchased for employees D 10 K 60 2. Work books were issued D 70 K 90.01 When accepting work books for accounting, VAT was included in their cost. Now calculate VAT on this cost or make it including, but if including then the amount of VAT will be a loss

Answer: Upon receipt of the forms of work books, make the following entries:

Answered by Alexander Sorokin,

Deputy Head of the Operational Control Department of the Federal Tax Service of Russia

“CCP should be used only in cases where the seller provides the buyer, including its employees, with a deferral or installment plan for paying for their goods, works, services. It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a return of such a loan, or itself receives and repays a loan, do not use the cash desk. When exactly you need to punch a check, see the recommendations.

Debit 10 Credit 60- work books are credited;

Debit 19 Credit 60- reflected the amount of VAT presented by the supplier;

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

Debit 006- Forms of work books are accepted for accounting.

The issuance of work books and inserts to them to employees of the organization is recognized as the sale of goods. Therefore, VAT must be paid on such an operation.

In accounting, operations for issuing work books and inserts to them to employees and receiving payment for forms are reflected in the following entries:

Debit 70 Credit 73- the cost of the issued work book was reimbursed (including VAT);

Debit 73 Credit 91-1- recognized income in the amount of payment received for the form of the work book (including VAT);

VAT has been charged on the reimbursement of the cost (sale) of the work book by an employee;

Debit 91-2 Credit 10- written off the cost of work books transferred to the employee of the organization;

Credit 006- written off forms of work books (inserts to them).

Rationale

Situation: how a commercial organization should reflect in accounting and taxation the acquisition and issuance of a new work book to an employee. The organization applies the general system of taxation

The procedure for accounting and taxation of operations related to the provision of employees with work books is not regulated by law.

The right of the organization to charge an employee a fee for issuing a work book is provided for in paragraph 47 of the Rules approved.

In accounting, the cost of purchased work books can be taken into account as part of:

• materials on the account of the same name 10 (as assets used for management needs (clause 2 PBU 5/01)) with subsequent write-off to other expenses;
• goods on account 41 "Goods".

A more correct way to reflect is to record books as materials. The fact is that the sale of work books for ordinary organizations is not the main activity. Organizations provide themselves with such forms on a contractual basis for a fee (clause 46 of the Rules approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225). At the same time, work book forms can be purchased directly from the Goznak association, as well as from distributors that meet the requirements of this association (clause and Procedure approved by order of the Ministry of Finance of Russia dated December 22, 2003 No. 117n).

Simultaneously with posting, reflect the forms of work books on account 006 “Forms of strict reporting” in a conditional assessment (clause 42 of the Rules approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225).

When you receive the forms, make the following entries:

Debit 10 Credit 60
- work books are credited;

Debit 19 Credit 60
- reflected the amount of VAT presented by the supplier;

Debit 68 subaccount "VAT settlements" Credit 19
- the amount of VAT presented by the supplier is accepted for deduction;

Debit 006
- Forms of work books are accepted for accounting.

If the organization charges a fee for issuing work books, the operation is reflected on account 73 “Settlements with personnel for other operations”. If the organization withholds the fee for the form of the work book from the employee's salary, use account 70 "Settlements with personnel for wages."

The issuance of work books and inserts to them to employees of the organization is recognized as the sale of goods. Therefore, VAT must be paid on such an operation. * This conclusion follows from the provisions of subparagraph 1 of paragraph 1 of Article 146 of the Tax Code of the Russian Federation and is confirmed in the letter of the Ministry of Finance of Russia dated November 27, 2008 No. 03-07-11 / 367. At the same time, the employee pays the organization the cost of the work book, including VAT (letters of the Ministry of Finance of Russia dated September 26, 2007 No. 07-05-06 / 242 and dated June 13, 2007 No. 03-07-11 / 159).

In accounting, operations for issuing work books and inserts to them to employees and receiving payment for forms are reflected in the following entries: *

Debit 50 (51, 70) Credit 73
- the cost of the issued work book was reimbursed (including VAT);

Debit 73 Credit 91-1
- recognized income in the amount of payment received for the form of the work book (including VAT);

Debit 91-2 Credit 68 sub-account "VAT calculations"
- VAT has been charged on the reimbursement of the cost (sale) of the work book by an employee (if the organization is a tax payer);

Debit 91-2 Credit 10
- written off the cost of work books transferred to the employee of the organization.

When gratuitously transferring work books and inserts to them to employees in accounting, make the following entries:

Debit 91-2 Credit 10
- the cost of work books transferred free of charge was written off;

Debit 91-2 Credit 68 sub-account "VAT calculations"
- VAT is charged on the gratuitous transfer of work books to employees (if the organization is a tax payer).

You can write off the form of the work book (insert to it) on the day it is issued to the employee. At the same time, the date of issue should not be considered the day the employee was fired, but the day when the work book is started on the basis of part 4 of article 65 of the Labor Code of the Russian Federation.

Credit 006
- written off forms of work books (inserts to them).

Chief Accountant advises: there are arguments that allow the organization not to pay VAT on the issuance of a work book (insert to it) to an employee. They are as follows.

Firstly, the work book (insert to it) does not have the signs of a product, as defined in paragraph 2 of PBU 5/01 and the Tax Code of the Russian Federation.

Secondly, providing employees with no work experience with work books is the responsibility of the organization established by labor legislation (part 4 of article 65 of the Labor Code of the Russian Federation).

Thirdly, the amount of payment for the form charged from the employee should not exceed the amount of the cost of its acquisition (clause 47 of the Rules approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225).

Since, by issuing work books to employees, the organization does not pursue the goal of making a profit, such operations cannot be considered as entrepreneurial activity (sale of goods, works, services) (). A similar point of view is reflected in the resolutions of the Federal Antimonopoly Service of the North-Western District dated October 1, 2003 No. A26-5317 / 02-28 and March 2, 2007 No. A56-44214 / 2006. Therefore, the issuance of work books (free of charge or for a fee) is not an implementation. This means that such an operation is not subject to VAT (subclause 1, clause 1, article 146 of the Tax Code of the Russian Federation).

When calculating income tax, the cost of purchasing forms of work books (inserts to them) can be taken into account. Such costs are economically justified and carried out as part of activities aimed at generating income (clause 1 of article 252 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated September 26, 2007 No. 07-05-06 / 242). These expenses reduce the tax base for income tax at the time the work book (insert to it) is issued to the employee of the organization (clause 2 of article 318 of the Tax Code of the Russian Federation).

Include the amount of reimbursement by the employee of the fee for issuing a work book in the composition of income subject to taxation.