Is a simple partnership a legal entity? Let's take a closer look: a simple partnership. Additional features. Fiscal risks of a simple partnership

A simple partnership is an association of two or more independent legal entities or individual entrepreneurs for joint activities - the achievement of a common goal, the implementation of one or more large projects. The uniqueness of a simple partnership agreement is that it allows for a fairly flexible approach to the regulation of tax consequences for each of the participants. At the same time, each participant of the partnership conducts ordinary economic activities, concluding contracts, performing work, providing services, producing and selling goods. At the same time, nothing changes for third parties: participants in a simple partnership may not advertise the conclusion of such an agreement (the so-called silent partnership).

A clear managerial effect from the use of this contractual structure is achieved when using common property, which is an indivisible object, as well as when independent companies perform separate cycles of a single process (production, assembly, installation).

For example, a property is owned jointly by two or more persons, one of whom is not involved in operations. The conclusion of a simple partnership agreement will allow the second owner, as a partner conducting common affairs, to single-handedly conclude lease agreements, service agreements, etc., and then distribute already net income ("all income minus all expenses") in favor of the owners in agreed proportions .

Another example. A trading and manufacturing company combines their contributions to produce a specific type of product. At the same time, a trading company purchases raw materials, sells finished goods, conducts common affairs, records income and expenses, and distributes profits among participants. The contribution of the second participant will be production skills. Taking into account the fact that the tax base for calculating income tax in this case is not the entire amount of the sale of each company, but only the profit distributed in its favor, the possibilities for applying the simplified tax system are significantly expanding. And if the joint activity is related to the production of food products, an additional bonus may appear in the form of a reduced rate of the simplified tax system "income minus expenses" and an insurance premium rate of 26 percent (instead of 34).

It is possible that one or more participants in a simple partnership will also carry out other activities that go beyond the joint. In this case, separate accounting of income and expenses should be provided.

Another feature of this agreement is the absence of clear rules and requirements for accounting for the financial result of the work of a simple partnership. The relevant chapter of the Civil Code of the Russian Federation contains mainly dispositive norms that make it possible to establish “other” in the contract, starting from the assessment of the contribution to the joint activity, the distribution of expenses and the share of participation in profits, and ending with the regime of ownership of property contributed by each of the participants. PBU 20/03 "Information on participation in joint activities" is intended to establish the rules for reflecting the results of participation in joint activities in accounting, however, there are practically no clear rules in it. For example, even such a question as the distribution of labor costs for the employees of each of the comrades is at the mercy of the contracting parties.

In practice, joint activities are as follows: each company (IE) implements the function entrusted to it, including concluding expenditure contracts, and one of the comrades keeps records of absolutely all income and expenses both on the basis of their own documents and on the basis of documents submitted by other parties to the agreement. Income and expenses are accounted for on an accrual basis (requirement of paragraph 4 of Article 273 of the Tax Code of the Russian Federation). At the end of the tax period, the same person distributes the financial result among all partners in proportion to the amount of their contributions; it is this income that will be taken into account for taxation - it will be necessary to pay income tax or a single tax on the simplified tax system.

In accordance with Article 174.1 of the Tax Code of the Russian Federation, all proceeds from the activities of a simple partnership are subject to VAT, regardless of what taxation regimes are used by its participants. At the same time, the right to apply tax deductions for VAT remains. It is noteworthy that VAT paid to suppliers by "comrades-simplifiers" will also be deductible, which is impossible if they conduct independent activities. But the already distributed profit of each participant will be taxed at the simplified tax rate.

In addition, a contribution to a simple partnership is not taken into account as expenses of the transferring partner (subparagraph 3 of Article 270 of the Tax Code of the Russian Federation). Participants applying the general taxation system pay only quarterly advance payments for income tax, regardless of turnover (clause 3 of Article 276 of the Tax Code of the Russian Federation); participants applying the simplified tax system can choose "income minus expenses" as an object (clause 3 of article 346.14 of the Tax Code of the Russian Federation) and take into account all the expenses provided for in Chapter 25 of the Tax Code of the Russian Federation in terms of operations performed under a simple partnership agreement. Tax on property acquired and (or) created in the process of joint activities is paid in proportion to the value of the contribution to the common cause, in connection with this, the participant on the simplified tax system is exempt from paying property tax in his share. The disadvantages of the design include the fact that the losses of a simple partnership are not taken into account for taxation (clause 4 of article 278 of the Tax Code of the Russian Federation), that is, there is no right to transfer them to subsequent tax periods, and also that all the proceeds of a simple partnership are subject to VAT.

Thus, from the point of view of taxation, the form of a simple partnership will make it possible to deduct all "incoming" VAT, including VAT paid by companies on the simplified tax system, take into account for tax purposes not the proceeds of each partner, but distributed income, which significantly expands the reserves for the application of the simplified tax system, optimize taxes on income by transferring part of the proceeds from a partner paying income tax at a rate of 20 percent to partners who are payers of a single tax at rates of 5, 10 or 15 percent (setting reduced rates is the prerogative of the constituent entities of the Russian Federation), optimize social payments.

The conclusion of a simple partnership agreement is often considered by the tax authority as an attempt to obtain an unreasonable tax benefit. At the same time, it is obvious that this mechanism has a pronounced managerial effect, since it allows satisfying essentially opposite needs: on the one hand, individual departments do not lose their independence, on the other hand, the integrity of business processes is maintained, which guarantees the successful implementation of projects.

In a number of cases, in order to combine efforts, financial resources or resources, commercial organizations enter into so-called simple partnership agreements. In terms of civil law, the concept of "agreement on joint activities" can be interpreted both as a simple partnership agreement itself, and as one or more agreements aimed at achieving a common goal, that is, such agreements, which are mentioned, in particular, in PBU 20/03 (Order of the Ministry of Finance of the Russian Federation dated November 24, 2003 No. 105n).

In the article, we will primarily consider simple partnership agreements, such that provide (Chapter 55 of the Civil Code of the Russian Federation) the following essential conditions:

• connection of contributions (participants must agree on what contributions are to be made by each of them, determine the procedure and terms for making them);
• the procedure for conducting joint activities.

As a result of making contributions under a simple partnership agreement, the common property of the partners is formed. At the same time, it includes both everything that the comrades made as a contribution (clause 1 of article 1042 of the Civil Code of the Russian Federation), and property that was not contributed as such, but used in the interests of all comrades (paragraph 2 of clause 1 article 1043 of the Civil Code of the Russian Federation). A friend's contribution can be recognized as everything that he contributes to a common cause, including money, other property, professional and other knowledge, skills and abilities, as well as business reputation and business ties (clause 1, article 1042 of the Civil Code of the Russian Federation).

The second essential condition of a simple partnership agreement is that its participants undertake to act jointly without forming a legal entity (clause 1, article 1041 of the Civil Code of the Russian Federation). The consequence of this is the need to determine one of the comrades responsible for the conduct of common affairs. After making contributions and the emergence of common shared ownership of the contributions of partners and the start of activities on behalf of all partners, each of the partners does not form individual obligations and expenses for operations that are the subject of the partnership: obligations arise simultaneously for all parties to the agreement jointly, in proportion to their shares in simple partnership or in another way provided for in the agreement.

General principles of organizing accounting in a simple partnership

The norms of the Civil Code, which regulate the activities of a simple partnership (Articles 1041 and 1043), allow that accounting for common property may be entrusted to one of the legal entities participating in the simple partnership agreement . At the same time, in practice, the presence of a comrade conducting common affairs is in fact mandatory.

When reflecting in accounting and financial statements operations related to participation in a simple partnership agreement, the partner organization is guided by paragraphs 13-16 of PBU 20/03, and the partner conducting general business in accordance with a simple partnership agreement is guided by paragraphs 17-21 of PBU 20/03. These paragraphs provide, in particular, that:

• assets contributed as a contribution under a joint activity agreement are included by the partner organization in financial investments at the cost at which they are reflected in the balance sheet on the date the contract enters into force;
• when forming the financial result, each organization partner includes in the composition of other income or expenses joint venture profit or loss receivable or allocated to the partners ;
• financial statements by a partner organization shall be submitted in accordance with the procedure established for legal entities, taking into account the financial results obtained under a joint activity agreement. In the balance sheet of the partner organization, the contribution to the joint activity is reflected in the composition of financial investments, and in case of materiality, it is shown as a separate item. In the income statement, the profit or loss due to the partner organization according to the results of the section is included in other income or expenses when forming the financial result;
• when organizing accounting, a partner conducting common business in accordance with a joint activity agreement ensures separate accounting of operations (on a separate balance sheet) on jointly carried out activities and transactions related to the performance of its ordinary activities. The indicators of a separate balance sheet are not included in the balance sheet of a partner conducting common business. Reflection of business transactions under a joint venture agreement, including accounting of expenses and income, as well as calculation and accounting of financial results on a separate balance sheet, are carried out in accordance with the generally established procedure ;
• the property contributed by the parties to the agreement on joint activities as a contribution is accounted for by the partner who, in accordance with the agreement, is entrusted with the conduct of common affairs, separately (on a separate balance sheet). The contributions made by the participants in joint activities are accounted for by the partner conducting common business on the account for recording the contributions of partners in the assessment provided for by the agreement;
• at the end of the reporting period, the resulting financial result - undistributed profit (uncovered loss) is distributed among the participants in the agreement on joint activities in the manner prescribed by the agreement. At the same time, within the framework of a separate balance sheet, as of the date of the decision on the distribution of retained earnings (uncovered loss), accounts payable to partners in the amount of their share of retained earnings due to them, or accounts receivable to partners in the amount of their share of uncovered loss due to repayment are reflected;
• a partner conducting common business prepares and submits to the parties to the agreement on joint activities in the manner and within the time limits established by the agreement, the information they need for the formation of reporting, tax and other documentation.

Accounting for contributions to a simple partnership

As already mentioned, a contribution to a simple partnership can be money, property, professional knowledge and experience, goodwill, business connections. However, not all so simple. The fact is that the Civil Code does not define the concept of "business ties". Thus, the use of this norm by the Code is practically impossible.

In addition, based on the accounting rules in the Russian Federation, a partner - a legal entity, as a contribution to a simple partnership, can only make what belongs to him on the right of ownership, is reflected in his balance sheet and has a valuation (that is, cash, property , intangible assets, etc.). From this follows, for example, that an organization cannot make “business connections” that are not reflected in its balance sheet as a contribution to a simple partnership . It is this point of view that the Ministry of Finance of Russia adheres to in a letter dated February 2, 2000 No. 04-02-05 / 7.

Nevertheless, the situation in which the valuation of contributions to a simple partnership differs from that reflected in the accounting and / or tax accounting registers is quite common. What does this lead to?

According to subparagraph 4 of paragraph 3 of Article 39 of the Tax Code, the transfer of property is not recognized as the sale of goods, works or services if such transfer is of an investment nature (in particular, contributions under a simple partnership agreement (joint activity agreement)).

Features of determining the tax base for the purposes of calculating income tax on income received from the transfer of property to the authorized capital are established in Article 277 of the Tax Code.

The said norm, in particular, determines that when placing shares with a taxpayer (participant, including a simple partnership) for the purposes of tax accounting, no profit (loss) arises when transferring property (property rights) as payment for shares.

At the same time, the cost of acquired shares for profit tax purposes is recognized as equal to the value (residual value) of the contributed property (property or non-property rights having a monetary value) , determined according to tax accounting data as of the date of transfer of ownership of the said property (property rights), taking into account the additional costs that are recognized for tax purposes from the transferring party upon such payment (see also the letter of the Federal Tax Service for Moscow dated 13.10.2006 No. 20-12/92170).

So, the above provisions show that the rules for tax accounting for contributions to a simple partnership do not at all coincide with the accounting standards (PBU 20/03), and this leads to difficulties and errors for practicing accountants, so we will consider the reflection of the procedure for contributing assets to a simple partnership on example. However, before that, let's try to understand the peculiarities of VAT accounting for transferred assets.

The fact is that an organization that transfers its property as a contribution to a simple partnership, according to Article 170 of the Tax Code, obliged to recover the amount of value added tax . This VAT amount is allocated in the documents. A partner who is entrusted with the conduct of common affairs, receiving property as a contribution to a simple partnership, receives, among other things, VAT. Accordingly, he has the opportunity to reimburse the tax from the budget. At the same time, it is quite obvious that the comrade who received the contribution did not pay this amount of tax to the budget. From the point of view of generating profit, this is income (economic benefit).

Since 2008, the problem has been resolved: paragraph 1 of Article 251 of the Tax Code has been amended. This article was supplemented by subparagraph 3.1, according to which VAT amounts subject to tax deduction from the receiving organization upon transfer of property, intangible assets and property rights as a contribution are not included in taxable income. But if the property with restored VAT was paid in 2006 or 2007, then for the amount of restored VAT on a separate balance sheet of a simple partnership, it was necessary to form taxable profits to be distributed in favor of the participants in the partnership.

Now, taking into account the foregoing, let's consider a specific example of accounting for operations to make contributions to a simple partnership.

Example 1

Collapse Show

In 2008, two legal entities that are on the general taxation system organized a simple partnership. One of the participants undertook to contribute to the simple partnership an automatic packaging line, the residual value of which is 600,000 rubles. However, according to the joint assessment of the partners, its value for the purposes of the contribution is determined in the amount of 1,000,000. When making a contribution, it is necessary to restore VAT in the amount of 108,000 rubles, in addition, the difference between the residual value of the fixed asset and agreed by the partners (including the restored VAT) is not recognized as income for tax accounting purposes and generates PNA in the amount of (1,000,000 - 600,000 - 108,000) x 0.24 = 70,080 rubles.

As can be seen from the tables presented, the accounting value of an asset contributed to a simple partnership, according to a separate balance sheet, turned out to be inconsistent with neither the accounting data of the transferring party, nor with the indicators reflected in the agreement on the creation of a simple partnership, and this value constitutes the tax base for tax on property.

Accounting for expenses and income from the activities of a simple partnership

As we have already indicated, in accordance with PBU 20/03, accounting for income and expenses of a simple partnership is carried out according to the usual rules, however, the partnership, not being a legal entity, does not generate its own profit (loss), but distributes the results of its activities among the participants.

Example 2

Collapse Show

In the framework of a simple partnership in the reporting period, products were sold in the amount of 118,000 rubles, including VAT of 18,000 rubles. The actual cost of production amounted to 50,000 rubles. There are 2 participants in the partnership, their shares are equal (50% each). Based on the results of activities in the reporting period, the participant conducting common affairs informed each of the partners about the income due from participation in a simple partnership in the amount of 25,000 rubles. to each. The accounting entries in the separate accounting of a simple partnership are as follows:

We examined the general principles for the formation of assets and the organization of accounting on a dedicated balance sheet of a simple partnership. As you can see, the tax and accounting indicators behave differently both on the side of the partnership participants and on the dedicated balance sheet. But the most interesting is ahead. The fact is that Chapter 25 does not regulate tax accounting procedures on the dedicated balance sheet of a simple partnership, the partnership itself is not a payer of income tax, and a non-resident can also be a partner, including from a country with which there is an agreement on the avoidance of double taxation. These circumstances can be legally used for tax planning purposes, but this will be discussed in the next issue.

Simple partnership agreement: "One for all and all for one"

MANAGEMENT OF ACCOUNTING UNDER THE AGREEMENT OF A SIMPLE PARTNERSHIP.
A partnership agreement has been signed. According to PBU 20/03, an organization conducting common affairs of the parties to the agreement draws up a separate balance sheet.
Is it necessary to submit it to the tax authorities as an independent balance sheet if the organization itself is on the simplified taxation system (STS) or not?

The relationship of the parties under the contract common partnership regulated by Chapter 55 of the Civil Code of the Russian Federation. Under contract common partnership(agreement on joint activities) two or more persons (partners) undertake to combine their contributions and act jointly WITHOUT the formation of a legal entity to make a profit or achieve another goal that does not contradict the law (clause 1 of article 1041 of the Civil Code).

Accounting for the common property of partners may be entrusted by them to one of the parties to the contract. common partnership legal entities (clause 2 of article 1043 of the Civil Code).

When reflecting in accounting and financial statements operations related to participation in joint activities (agreement common partnership) a comrade conducting common affairs is guided by paragraphs 17 - 21 of the Accounting Regulations "Information on participation in joint activities" PBU 20/03, approved. Order of the Ministry of Finance of Russia dated November 24, 2003 N 105n.

According to paragraph 17 of PBU 20/03, a partner conducting common business in accordance with a joint activity agreement provides separate accounting for operations (on a separate balance sheet) for joint activities and operations related to the performance of its ordinary activities.
It should be noted that a separate (separate) balance sheet in this case means the legal separation of the COMMON property (share ownership) of the parties to the agreement common partnership from the property of the participant conducting common affairs. At the same time, a separate balance sheet cannot be recognized as independent, since a simple partnership is not a legal entity.
The legislation of the Russian Federation does not provide for the presentation of financial statements by a simple partnership. The tax authorities also agree with this (see Letter of the UMNS for the city of Moscow dated 31.08.04 N 11-14/56167).
Thus, an organization conducting common business of the parties to the agreement should not submit to the tax authority a separate balance sheet for jointly carried out activities. common partnership.
I. GORSHKOVA
ATTENTION! Now you have a unique chance not only to regularly get acquainted with new consultations of our specialists, but also to act as an expert on financial and economic issues yourself, and also to gain fame among the large army of subscribers of the newspaper "Economics and Life". All you need to do is register on "Virtual Consulting Platform"(http://www.akdi.ru/scripts/akdigame/ag_main.php?) of the ACDI "Economics and Life" server as an expert, and to answer users' questions in detail. Each question has a score (the question is scored by the user when it is asked). If the expert's answer satisfies the user, the points for that question go to the expert. The best expert is determined monthly (according to the sum of his points), and detailed information about him is published in the popular weekly "Economics and Life".
Details can be found at:
http://www.akdi.ru/scripts/akdigame/pravila.php?f=1

See also:
Bookkeeping under a simple partnership agreement
Secondly, a simple partnership agreement can be multilateral
The main tasks of accounting
Accounting for the contribution of a member of a simple partnership
Clean up and finish the delivery contract
Bulletin #1 May 2008 Contents
Internal regulations of the horticultural non-profit partnership "Kontur" St. Petersburg 2010 Basic concepts
Shtalman Maria Grade 7 "There are no ties holier than fellowship!"
Article 49
Lessons Lesson topic Homework Knowledge control 1 First quarter
List of works and services of the managing organization for the management of apartment buildings, maintenance and current repairs of common property in apartment buildings
S. I. Povarnin Povarnin S. I. The art of dispute. On the theory and practice of the dispute. Reproduced according to the second edition of the Cultural and Educational Cooperative Association "The Beginnings of Knowledge", Petrograd 1923. A classic serious book

Accounting for contributions under a simple partnership agreement

According to the Civil Code of the Russian Federation ( Art.

Features of a simple partnership agreement in the implementation of construction work.

1041-1043, 1046 , 1048 ) two or more persons (partners) have the right to combine their contributions, skills and abilities to make a profit or achieve another goal that does not contradict the law (conclude a simple partnership agreement). At the same time, the partners' contributions are recognized as equal in value, unless otherwise provided by the contract or follows from the actual obligations of the partners. Monetary value of participants' contributions is made by agreement between them.

The property contributed by the partners, which they had the right to possess, as well as the products produced as a result of joint activities and the income received from it, are recognized as their common shared property, unless otherwise provided by law or a simple partnership agreement.

Accounting for a simple partnership (joint activity) is defined by order of the Ministry of Finance of Russia dated December 24, 1998 N 68n "On approval of the Instructions on the reflection in accounting of operations related to the implementation of an agreement on trust management of property, and the Instructions on the reflection in accounting of operations related to the implementation of a simple partnership agreement."

In accordance with this order, the contributions of comrades to joint activities are taken into account by them on account 58"Financial investments", subaccount 4 "Contributions under a simple partnership agreement".

The contributions of comrades can be both cash and various types of property: fixed assets, intangible assets, raw materials, materials, products, work in progress, etc.

Consider the order of reflection on the accounts of deposits of various types:

a) in cash:

debit accounts 58"Financial investments", subaccount 4 "Deposits under a simple partnership agreement", credit 50 "Cash register", 51 "Settlement accounts", 52 "Currency accounts";

b) fixed assets:

1) debit sub-accounts 01-11"Retirement of fixed assets" and the credit of the corresponding sub-accounts for account 01;

2) debit accounts 02"Depreciation of fixed assets" (for retiring objects) and credit sub-accounts 01-11"Retirement of fixed assets";

3) debit accounts 91 sub-accounts 01-11"Retirement of fixed assets";

4) debit accounts 58"Financial investments" and credit accounts 91

c) intangible assets:

1) debit sub-accounts 04-9"Disposal of intangible assets" (corresponding analytical account) and credit accounts 04(analytical check disposed of intangible assets);

2) debit accounts 05"Depreciation of intangible assets" (analytical depreciation account for disposed of intangible assets) and credit sub-accounts 04-9"Disposal of intangible assets" (corresponding analytical account);

3) debit accounts 91"Other income and expenses" and credit accounts 04-9"Disposal of intangible assets";

4) debit accounts 58 accounts 91"Other income and expenses" - at the contractual cost;

d) materials:

1) debit accounts 91"Other income and expenses" and credit bills 10"Materials" - at book value;

2) debit accounts 58"Financial investments", subaccount 4 "Contributions under a simple partnership agreement", and a loan accounts 91"Other income and expenses" - at the contractual cost.

Upon termination of a simple partnership agreement, the return to partners of the contributed property is reflected in the loan accounts 58"Financial investments" in correspondence with the accounts of the corresponding property.

2.2 Simple partnership agreement.

The construction of many facilities (expensive office and shopping centers, sports clubs and residential buildings) is carried out on a joint basis, when several participants (comrades) pool their funds for the construction of real estate. Several persons can combine their efforts by concluding a joint activity agreement (simple partnership) and then, as one party (single investor), conclude an agreement with the customer to organize the construction process.

If we are talking about investing in construction by individuals for personal consumption, then the relationship with them can only be formalized by an agreement on equity participation in construction with the developer. A simple partnership agreement is concluded in writing.

Partners can contribute money, building materials, equipment and other property, as well as property rights, to construction. Moreover, the contributions of the comrades are considered equal, and, accordingly, their shares in the constructed object are also equal. However, in practice there are many disputes over the distribution of shares of comrades in the built property.

According to Art. 1041 of the Civil Code of the Russian Federation, only commercial organizations can be parties to a simple partnership agreement concluded for the purpose of carrying out entrepreneurial activities. If the real estate in which the investment is made will not be used for business activities, then non-profit organizations can also be parties to a simple partnership (clause 3 of the Review of the practice of resolving disputes by arbitration courts related to contracts for participation in construction, Information letter of the Supreme Arbitration Court of the Russian Federation dated 25.07. 2000 No. 56).

The unity of purpose of all parties to the agreement is the main feature of a simple partnership agreement.

If the purpose of creating a simple partnership was only the construction of a real estate object, then upon completion of construction and achievement of the goal of creating a simple partnership, the parties to the agreement have the right to demand the transfer of their share of ownership in the constructed object.

Hence, the essential conditions and characteristic features of this type of contract:

– pooling of contributions and creation of common property of comrades, in which the contribution of a comrade is recognized as everything that he contributes to the common cause, including money, other property, professional and other knowledge, skills and abilities, as well as business reputation and business ties;

- contributions of partners are assumed to be equal in value, unless otherwise follows from a simple partnership agreement or actual circumstances. The monetary value of a partner's contribution is made by agreement between the partners (Article 1042 of the Civil Code of the Russian Federation);

- the property contributed by the comrades, which they possessed by right of ownership, as well as the products produced as a result of joint activities and the fruits and incomes received from such activities are recognized as their common shared property (Article 1043 of the Civil Code of the Russian Federation).

The conduct of common affairs (representation of interests) and the balance sheet to account for transactions under the contract and the common property of partners is carried out by one of the partners or each of the partners, depending on the terms of the contract. When doing business together, each transaction requires the consent of all partners.

The profit received by the comrades as a result of their joint activities is distributed in proportion to the value of the contributions of the comrades to the common cause, and the agreement on the elimination of any of the comrades from participation in the profit is minimal (Article 1048 of the Civil Code of the Russian Federation).

The main duty of the partners is to make contributions and perform joint concerted actions to make a profit or achieve another goal that does not contradict the law.

When making transactions with third parties within the framework of joint activities, a partner must act on the basis of a power of attorney issued to him by the other partners, or a simple partnership agreement concluded in writing. Partners are not entitled in relations with third parties to refer to restrictions on the rights of one of them (who made the transaction) to conduct the common affairs of partners, unless they prove that at the time of the conclusion of the transaction the third party knew or should have known about the existence of such restrictions.

The use of the common property of partners is carried out by their common consent, and in the absence of consent - in the manner established by the court. The obligations of partners in maintaining common property and the procedure for reimbursement of expenses associated with the fulfillment of these obligations are determined by a simple partnership agreement.

The general expenses and losses of partners are covered in the manner determined by the agreement of the parties, and in its absence - in proportion to the value of their contributions to the common cause. At the same time, none of the comrades can be completely exempted from participating in covering general expenses or losses (Article 1046 of the Civil Code of the Russian Federation).

A partner conducting common affairs shall compile and submit to the parties to the agreement on joint activities, in the manner and within the time limits established by the agreement, the information they need for the formation of reporting, tax and other documentation. At the same time, the submission by a partner conducting common affairs of information included in the accounting statements of partners is carried out within the time limits specified by the agreement, but no later than the deadlines established by the Law on Accounting.

Information on participation in joint activities is subject to disclosure in the financial statements of the organization in the presence of agreements, the terms of which establish the distribution of obligations between participants in financial and other joint activities in order to obtain economic benefits or income.

If one of the participants in the joint activity expresses a desire to withdraw from the contract, he has the right to demand the individually determined thing brought into common ownership back.

At the same time, property that is in shared ownership can be divided between the participants by agreement between them, so the participant can (if he does not mind) receive, when dividing the common property of the partnership, not the object that was his contribution to the capital of the partnership.

The payment of compensation to a participant in shared ownership by other owners of compensation instead of the allocation of his share in kind is allowed with his consent.

A simple partnership agreement is terminated in the event of the withdrawal of one of the participants for reasons of recognition as incapable, partially incapacitated, death, liquidation, bankruptcy, and so on, unless otherwise provided by agreement between the other partners or the agreement (see Article 1050 of the Civil Code of the Russian Federation).

One of the grounds for termination of the contract may be the expiration of its validity. If the contract is of an unlimited nature (concluded without specifying a period), any of the partners has the right, no later than three months before the expected withdrawal from the contract, to declare this (Article 1051 of the Civil Code of the Russian Federation). Such an exit should be considered as a refusal to further fulfill the contract, and the latter is considered terminated in relation to the withdrawn person (clause 3, article 450 of the Civil Code of the Russian Federation).

The division of the common property of the participants after the termination of the simple partnership agreement depends on the legal basis on which this property was transferred or was at the disposal of the partners. If it belongs to comrades on the right of common shared ownership, its division is carried out according to the rules of Art.

Tax postulates of a simple partnership agreement

In accounting, there are three options for collaboration(PBU 20/03), these are:

– joint operations;

– shared assets;

- Team work.

A joint operation is the performance by each party to the contract of a certain stage in the production of products (performance of work, provision of services) using their own assets. At the same time, each party to the contract in accounting reflects its part of the costs and obligations, as well as the share of economic benefits or income due to it in accordance with the terms of the contract.

Jointly used assets are property that is in common ownership of the parties to the agreement with the determination of the share of each of the owners in the ownership right (share ownership). In this case, the owners enter into an agreement for the purpose of joint use of such property for obtaining economic benefits or income. Each of the parties to the agreement reflects in accounting the share of expenses and liabilities, as well as the share of income due to it from the joint use of assets in accordance with the terms of the agreement.

Joint activity is the fulfillment of the following conditions:

1) appointment of one of the participants in joint activities as an authorized partner conducting common affairs;

2) a separate reflection of business transactions on a separate balance sheet;

3) each participant receives his share of the profit due to him.

The main distinguishing features of the first two of the above options for joint activities are:

1) the absence of a separate balance sheet;

2) the contribution to the general activity as financial investments is not reflected, business transactions on jointly carried out operations and jointly used assets are reflected at participants on the balance sheet separately.

The accounting of the common property of participants in a simple partnership is entrusted to one of the legal entities participating in the simple partnership agreement. In this case, the property contributed by the participants in the simple partnership agreement is accounted for on a separate balance sheet. The data of a separate balance sheet are not included in the balance sheet of an organization conducting common business.

For settlements on activities related to the implementation of a simple partnership agreement, a separate bank account is usually opened.

Account 80 "Authorized capital" is provided for accounting of operations on settlements with participants of a simple partnership, performed within the framework of a joint activity, which in the case of a simple partnership is called "Contributions of comrades".

The property contributed by comrades on account of their contributions is credited to the debit of the property accounting accounts (51 “Settlement accounts”, 01 “Fixed assets”, 41 “Goods”, etc.) and to the credit of account 80 “Authorized capital”, subaccount “Contributions of comrades ". When property is returned to partners upon termination of a simple partnership agreement, reverse entries are made in accounting.

Analytical accounting on account 80 "Authorized capital", sub-account "Contributions of comrades" is maintained for each simple partnership agreement and each participant in the agreement. And an enterprise conducting common business under a simple partnership agreement, the receipt of cash and property contributions from participants should reflect as follows:

Debit 01 "Fixed assets" (04 "Intangible assets", 10 "Materials", 41 "Goods", etc.);

Credit 80 "Authorized capital", sub-account "Contributions of comrades" - reflects the value of the property received as a contribution.

The profit received by the participants of the partnership as a result of their joint activities is distributed among them in the manner prescribed by the simple partnership agreement. Moreover, in order to calculate income tax, a participant in a partnership that records income and expenses is obliged to report to each participant on a quarterly basis by the 15th day of the month following the reporting (tax) period about the amounts of income due to him.

In the balance sheet of joint activities, the accrual and payment of income of partners are reflected as follows:

Debit 84 "Retained earnings (uncovered loss)";

Credit 75 “Settlements with the founders”, sub-account “Settlements for the payment of income” - income was accrued to comrades;

Debit 75 “Settlements with founders”, sub-account “Settlements with founders”;

Loan 51 "Settlement accounts" - paid income.

The contributions of a partner organization under a simple partnership agreement are accounted for as financial investments on account 58 “Financial investments”, sub-account “Contributions under a simple partnership agreement” in accordance with paragraph 3 of PBU 19/02.

Assets contributed as a contribution under a joint activity agreement are included by the partner organization in financial investments at the cost at which they are reflected in the balance sheet as of the date the agreement enters into force (clause 13 PBU 20/03).

In accounting, the amount of profit to be received by the participating organization is reflected as other income by the entry:

Debit 76 “Settlements with various debtors and creditors”, sub-account “Settlements on due dividends and other income”;

Loan 91 "Other income and expenses", sub-account "Other income".

The construction of many facilities (expensive office and shopping centers, sports clubs and residential buildings) is carried out on a joint basis, when several participants (comrades) pool their funds for the construction of real estate. Partners can contribute money, building materials, equipment and other property, as well as property rights, to construction. Moreover, as a general rule, the contributions of comrades are considered equal. Accordingly, their shares in the constructed object are also equal. Nevertheless, in practice there are many disputes over the distribution of the shares of comrades in the constructed property.

A foreign company may conclude a simple partnership agreement (on joint activities) with a Russian organization. Such an agreement will be beneficial primarily for the Russian enterprise, since joint activities allow the Russian organization to save income tax payments in the Russian Federation.

Such an association does not form a legal entity, which means that a simple partnership does not require state registration with tax authorities, extra-budgetary funds, or statistics authorities. An exception is the case when persons who have combined their efforts and contributions within the framework of a simple partnership perform operations with excisable goods. By virtue of Art. 180 of the Tax Code of the Russian Federation on the conclusion of a simple partnership agreement must be notified to the tax authority no later than the first day of the first taxable transaction.

A foreign company can enter into a simple partnership agreement with a Russian organization, while the entire business will be conducted by the Russian participant, and the profit received from such joint activities will already be distributed between them in accordance with the terms of the agreement.

Since a simple partnership is not a legal entity, such an association will not be a taxpayer of any of the taxes and fees in force in the Russian Federation. However, this does not mean that no taxes will have to be paid. The fact is that the property contributed by the participants in the simple partnership agreement, as well as the products produced as a result of joint activities and the income received from such activities are recognized as common shared property (clause 1 of article 1043 of the Civil Code of the Russian Federation).

The topic for this material was prompted by the Letter dated 08.25.2015 N 03-07-11 / 48850, in which the financiers spoke about VAT upon termination of the simple partnership agreement. The main idea of ​​this message: if the value of the property transferred to the participant of the simple partnership agreement upon its termination exceeds the initial payment, the amount of the indicated excess is subject to VAT. But in this case, the deduction is also legal.

It is known that property in the Tax Code refers to the types of objects of civil rights related to property in accordance with the Civil Code. These are things, including cash and documentary securities, and other property, and the results of work, and the provision of services (see Article 128 of the Civil Code of the Russian Federation). Let's see how the explanation of the Ministry of Finance "falls" on different (by type, so to speak) property. We will expand the topic (let's say right away): we will talk about the initial (making a contribution) and the final (termination of the contract and transfer of property to the participants) stages of joint activities.

Norms of the Tax Code

But first, let's turn to the norms of the Tax Code, which we will appeal to when studying the topic.

Both at the entrance to a simple partnership (transfer of a contribution by participants), and at the exit (allocation of property) from it, the object of VAT does not arise, since implementation(object of taxation by virtue of subparagraph 1 of paragraph 1 of article 146 of the Tax Code of the Russian Federation) there is no need to speak here. See for yourself: subject to Art. 39 of the Tax Code of the Russian Federation is not recognized as the sale of goods, works or services:

- transfer of property of an investment nature (in particular, contributions to the authorized (reserve) capital of business companies and partnerships, contributions under a simple partnership agreement (agreement on joint activity), an investment partnership agreement, share contributions to mutual funds of cooperatives) (clause 4 item 3);

- transfer of property within the initial contribution to a participant in a simple partnership agreement (agreement on joint activities), an investment partnership agreement or its successor in the event of separation of its share from the property that is in common ownership of the participants in the agreement, or division of such property (clause 6 clause 3 ).

Thus, in these cases, the object of VAT does not arise (clause 1, clause 2, article 146 of the Tax Code of the Russian Federation). And now in more detail.

Contributions to joint ventures and VAT

The transfer of property as a contribution to a joint activity is not accompanied by the accrual of VAT (there is no object of taxation). And if so, then the right to deduct "input" VAT for its payers is lost. For example, if your organization under the contribution to a simple partnership specially acquired inventory items, she is not entitled to declare the "input" VAT on them for deduction. (It is much more profitable to invest money, and only then purchase the necessary goods and materials.) But, as a rule, the "input" VAT on goods and materials that form a contribution to joint activities has already been declared deductible. Should the tax be reinstated under such circumstances?

At one time, "playing" on the wording of paragraph 3 of Art. 170 of the Tax Code of the Russian Federation (in this norm, in particular, among the persons who are supposed to recover VAT in certain cases, the participants in the simple partnership agreement are not named), the Presidium of the Supreme Arbitration Court of the Russian Federation (Decree of 06.22.2010 N 2196/10 in case N A09-1069 / 2008) spoke in favor of the taxpayer. Moreover, the Federal Tax Service of Russia adopted the approach of the highest judges, distributing it in the Letter of 12.08.2011 N SA-4-7 / [email protected](item 5). In view of the foregoing, it is not necessary to restore the tax (in the full amount - for inventory and proportional residual (book) value - for fixed assets and intangible assets).

However, we consider it necessary to warn: the basis for the voiced conclusion was paragraph 3 of Art. 170 of the Tax Code of the Russian Federation, not yet adjusted by the Federal Law of November 28, 2011 N 336-FZ. From 01.01.2012, the norm under consideration is in force in the wording of the said Law and the list of persons who are responsible for the restoration of VAT has been expanded: it includes participants in an investment partnership<1>. Taking into account the fact that an investment partnership is a type of a simple partnership, a change in the position of the controllers is not excluded, but it has not been officially (starting from 01/01/2012) announced either. So not really...

<1>Literally, par. 1 p. 3 art. 170 of the Tax Code of the Russian Federation reads as follows: tax amounts accepted for deduction by a taxpayer on goods (works, services), including fixed assets and intangible assets, property rights in the manner prescribed by this chapter, are subject to recovery by the taxpayer in cases of transfer of property, intangible assets , property rights as a contribution to the authorized (reserve) capital of business companies and partnerships, a contribution under an investment partnership agreement or share contributions to mutual funds of cooperatives, as well as the transfer of real estate to replenish the target capital of a non-profit organization in the manner established by the Federal Law of December 30. 2006 N 275-FZ "On the procedure for the formation and use of the target capital of non-profit organizations."

Example 1. Two Russian organizations (LLC-1 and LLC-2) in January 2016 entered into an agreement on joint activities. In the same month, the participants transferred the following property as a contribution to a simple partnership:

- LLC-1 - goods, the purchase price of which (excluding VAT) is 200,000 rubles. (at the time of the transfer of goods on account of a contribution to a simple partnership, the amount of "input" VAT on these goods in the amount of 36,000 rubles (200,000 rubles x 18%) is deductible);

- LLC-2 - cash in the amount of 200,000 rubles.

In the accounting of the organization, the following entries will be made:

<*>In this case, LLC-1 acts in accordance with the conclusions presented in the Decree of the Presidium of the Supreme Arbitration Court of the Russian Federation N 2196/10. With a different approach, the tax is restored. In doing so, the organization will make the following entries:

Debit 79 Credit 68 - 36,000 rubles. — the amount of "input" VAT on goods has been restored;

Debit 91-2 Credit 19 - 36,000 rubles. — the amount of recovered VAT is included in other expenses.

Example 2. Two Russian organizations (LLC-1 and LLC-2) entered into a joint activity agreement, within the framework of which a building for industrial purposes will be built. The share of each organization is 50%.

The estimated cost of the building (excluding VAT) is 5 million rubles.

LLC-1 contributes in cash - 2.5 million rubles.

The contribution of LLC-2 (it is entrusted with accounting for joint venture operations and organizing tax accounting) is the costs incurred during the construction of the building. Expenses incurred in excess of 2.5 million rubles are reimbursed from the common property of the comrades.

Suppose that the costs attributable to the construction of the building amounted to exactly 2.5 million rubles.

In LLC-1's own accounting, the formation of a contribution to a simple partnership will be reflected in the following entries:

Division of property of a simple partnership and VAT

About VAT...

And now let's return to the VAT arising from the termination of a simple partnership agreement. On the basis of paragraphs. 1 p. 2 art. 146 and paragraph 3 of Art. 39, referred to in Art. 146 of the Tax Code of the Russian Federation, we can conclude that the object of VAT does not arise upon the transfer of property (in the case of a share or division of such property) within down payment participant. The Ministry of Finance, expanding the "logic series", comes to the conclusion that with the "increase" (as a result of joint activities") of property in the amount of excess of the down payment, VAT must be charged. This "mission" is entrusted to the participant organizing tax accounting, accruing and paying taxes (Article 174.1 of the Tax Code of the Russian Federation).

Example 3. Let's use the conditions of example 1, supplementing them. Suppose that on the date of termination of the agreement, the balance sheet of a simple partnership lists goods acquired in the course of joint activities worth 600,000 rubles. "Input" VAT on these goods in the amount of 108,000 rubles. authorized participant (OOO-1) accepted for deduction.

Upon termination of the contract, the property is distributed in proportion to the shares of its participants. Taking into account the fact that the contributions made by the participants are made in equal shares, each of them, when dividing the property, receives goods worth 300,000 rubles.

In accounting for joint activities, the transfer of property to participants will be reflected in the following entries:

<*>Sub-account "Settlements with OOO-1" or "Settlements with OOO-2".

<**>In accordance with paragraphs. "a" clause 1 of the Rules for filling out an invoice (Appendix 1 to Decree of the Government of the Russian Federation of December 26, 2011 N 1137), when drawing up an invoice, the serial number must be supplemented (through the separating sign "/") with an approved digital index indicating the completion of the operation in in accordance with a specific simple partnership agreement.

But what if money is transferred to the participants as property at the end of the simple partnership agreement, and their amount exceeds the initial contribution of the comrade? There should not be any questions on the calculation of VAT here: cash funds are not subject to VAT. (By the way, explanations on this matter can be found in the Letter of the Ministry of Finance of Russia dated May 29, 2008 N 03-07-11 / 209.)

…and tax deduction

From the Letter of the Ministry of Finance of Russia dated August 25, 2015 N 03-07-11 / 48850, it follows that the VAT charged to a participant in a simple partnership agreement upon termination of a simple partnership agreement and the transfer of property to him in the amount exceeding the down payment, is deductible in the prescribed manner if such property for carrying out transactions subject to VAT. Moreover, this procedure can be applied when a member of a simple partnership acting as a VAT payer in accordance with Art. 174.1 of the Tax Code of the Russian Federation, and the participant who received property upon termination of the simple partnership agreement are one and the same person.

Let us single out the key phrase from the explanations of the financiers: the deduction is due if the transferred property will be used in VATable transactions. For example, if property is transferred to a participant who is not a VAT payer (a “simplifier”, for example), will he be entitled to claim a deduction from the received “increase” in property? It turns out that he has no such right.

Note! We emphasize that we are talking about a situation where a simple partnership agreement is completed and property is transferred to the participants. It (situation) is not identical to another, according to which the "special regimen" has the right to claim a VAT deduction. In particular, if the conduct of common affairs and the payment of taxes are entrusted to a partner applying special tax regimes, the latter (in the event that the partnership carries out operations subject to VAT) is not exempt from the obligation to accrue and pay VAT (see also Letter of the Ministry of Finance of Russia dated 07.02.2011 N 03-11-06/3/16). But he also has the right to deduct "input" VAT within the framework of joint activities. If there is a separate accounting for the main activity and activities under a simple partnership agreement, as well as invoices issued in the name of the responsible participant, he has the right to claim a VAT deduction (clause 3, article 174.1 of the Tax Code of the Russian Federation).

And now let's return to example 2, under the terms of which a building was built within the framework of a simple partnership agreement, and the construction costs were the contribution of one of the comrades to the joint activity. Upon completion of construction (achievement of the goal of joint activity), the building is divided in proportion to the contributions of the participants. What features of VAT calculation are observed in this case?

Almost none, since it is necessary to argue here in exactly the same way: whether the transferred property exceeds the initial contribution of the participant.

Accounting in a simple partnership

So, when transferring a capital construction object, the value of which exceeds the amount of the down payment, the VAT object arises in the part of the value of the specified object that exceeds the amount of the participant's contribution (see also Letters of the Ministry of Finance of Russia dated 27.08.2008 N 03-07-11 / 287, dated 05.05 .2008 N 03-07-07/50).

It should be noted that until the final cost of objects transferred to comrades is determined, it is not possible to determine the value to be included in the object of taxation, and hence the amount of VAT that the taxpayer has the right to claim for deduction. Thus, the VAT deduction does not arise before the transfer of property to partners(built and reconstructed), created as part of the implementation of the agreement on joint activities.

Confirmation of what has been said is the Resolution of the AC UA of April 17, 2015 N F09-1335 / 15 in case N A76-17001 / 2014. The main actor (responsible participant) in the case under consideration was the organization applying the ESHN. The arbitrators pointed out: after the completion of the construction of the facility and the final distribution of rights to the created facility between the partners, if the value of the created facilities exceeds the size of the initial contributions of the partners, the amount of VAT from the specified difference can be claimed for deduction. According to paragraph 3 of Art. 346.1 of the Tax Code of the Russian Federation, an organization that is a UAT payer is not recognized as a VAT payer (with the exception of VAT paid on the basis of Article 174.1 of the Tax Code of the Russian Federation when carrying out operations in accordance with a simple partnership agreement, as well as VAT payable when importing goods into the territory of the Russian Federation and other territories under its jurisdiction). In this regard, such an organization is not entitled to declare VAT amounts as tax deductions on its own, outside the framework of the activities of a simple partnership.

If you did not find the information you need on this page, try using the site search:

A partnership has been created - individuals and SNT, paid for gasification, how to keep records?

Answer

In this case, the SNT accounting should reflect the contribution to the simple partnership Debit 58 Credit 51.

Please note that. Account for assets under the new rules. Read the details in the magazine

In accounting for a simple partnership, which should be maintained by SNT, as its sole participant - a legal entity, a separate balance sheet reflects the receipt of deposits from participants Debit 51 Credit 80, as well as the purchase of gas pipeline Debit 08 Credit 60, Debit 01 Credit 08 for these funds.

How to arrange, reflect in accounting and taxation a contribution to a joint activity (simple partnership)

In accounting, the transfer of property (property rights) under a simple partnership agreement is not recognized as an expense. The organization must include such property (property rights) in financial investments at the cost at which it is reflected in the balance sheet as of the date the joint activity agreement enters into force (, PBU 20/03). To account for deposits, use "Contributions under a simple partnership agreement."

Reflect the transfer of the contribution under the joint activity agreement by posting (depending on what property is the contribution: money, goods, materials, etc.):

Debit 58-4 Credit 51 (50, 41, 01, 10…)
- property was transferred as a contribution under a simple partnership agreement.

How to arrange, reflect in accounting and taxation receipt of a contribution to a joint activity (simple partnership). Member of the partnership conducts common business

The receipt of deposits is not recognized as income of a simple partnership (). In separate accounting, reflect the receipt of deposits under a joint activity agreement by posting (depending on what kind of property is a contribution: money, goods, materials, etc.):

Debit 51 (50, 41, 01, 10…) Credit 80
- property was received as a contribution under a simple partnership agreement.

How to reflect in accounting and taxation operations on joint activities (simple partnership). Member of the partnership conducts common business

Conducting common affairs

When conducting common affairs, each participant has the right to act on behalf of all comrades, unless the agreement establishes that the conduct of affairs is entrusted to an individual participant (). The norms of the Civil Code of the Russian Federation, which regulate the activities of a simple partnership, do not oblige its participants to entrust the conduct of common affairs and accounting to one of the comrades (and the Civil Code of the Russian Federation). However, if a simple partnership is created with the participation of organizations, then the presence of a friend (legal entity) who maintains general accounting and accounting is mandatory (,). The same requirements apply to simple partnerships and tax legislation (, Tax Code of the Russian Federation).

The organization - a participant in the partnership, which is entrusted with the conduct of common affairs, must conduct:

• entries in separate accounting for operations of a simple partnership;
• entries in its accounting for its own operations (including operations that are associated with joint activities, but are not reflected in a separate balance sheet).

Accounting for joint venture transactions

To account for operations on joint activities, a participant maintaining a common account must open a separate balance sheet (

Due to the fact that a simple partnership is not a legal entity, it is not recognized as a taxpayer for any tax. Each partner is responsible for paying taxes. according to their share, unless a different procedure is established in the contract or other agreement.

Each comrade must contribute to the joint activity. This can be any property (goods, money, real estate), as well as property rights, business reputation, professional knowledge, skills, abilities (Article 1042 of the Civil Code of the Russian Federation).

The contributed values ​​go into the common shared property of the comrades.

Accounting for the common property, liabilities and business transactions of a simple partnership must be kept in the manner prescribed for taxpayers applying general tax regime.

Joint venture transactions should be accounted for on a separate balance sheet. This is indicated in PBU 203 “Information on participation in joint activities”, approved by order of the Ministry of Finance of the Russian Federation of November 24, 2003 N 105n. Conducting operations on joint activities must be entrusted to one of the participants.

When concluding a simple partnership agreement, it is more rational to provide that the common affairs and accounting will be kept by the same participant.

Since 2006, the entrance to a simple partnership has been closed for payers of a single tax on imputed income. This is stated in paragraph 2.1 of Art. 346.26 of the Tax Code of the Russian Federation. Therefore, a cash register is needed in this case.

Also, in simple partnerships there should not be organizations that apply the simplified taxation system, the object of taxation of which is income. The opportunity to become comrades will remain only for those taxpayers who apply the simplified taxation system and who have chosen “income minus expenses” as the object of taxation.

Organizations applying the simplified taxation system, having entered into a simple partnership agreement, are required to calculate a single tax on the difference between income and expenses at a rate of 15% (clause 3 of article 346.14 of the Tax Code of the Russian Federation as amended by Federal Law of July 21, 2005 N 101-FZ) .

If one of the partners or all partners apply the simplified taxation system, then they include the amount of profit from joint activities in the composition of non-operating income taken into account when determining the tax base for a single tax (clause 1 of article 346.15, clause 9 of article 250 and 278 of the Tax Code RF).

Since 2006, in accordance with the new edition of paragraph 4 of Art. 273 of the Tax Code of the Russian Federation, introduced by the Federal Law of June 6, 2005 N 58-FZ, all participants in a simple partnership are required to switch to determining income and expenses on an accrual basis. Expenses will be recognized as such in the reporting (tax) period to which they relate, regardless of the time of actual payment of funds or other form of payment.

Cash method, in which the date of receipt of income is the day of receipt of funds to bank accounts and (or) to the cashier or the day of receipt of other property, work, services or property rights, comrades can no longer use.

Article 273 of the Tax Code of the Russian Federation, which requires organizations participating in joint activities to switch to the accrual method, applies only to income tax payers.

However, this requirement does not apply to participants in a simple partnership agreement applying the simplified taxation system. They determine income and expenses on a cash basis, but Art. 273 of the Tax Code of the Russian Federation should not be guided by, since there are no references to this article in chapter 26.2 of the Tax Code of the Russian Federation. Therefore, in any case, organizations applying the simplified taxation system must account for income and expenses on a cash basis.

A participant conducting common business does not determine the income of comrades, but their profit: the term “income” is replaced by the term “profit of each participant in the partnership”, which is in line with the norms of civil law.

In accordance with Art. 174.1 of the Tax Code of the Russian Federation, a participant in a partnership - a Russian organization or an individual entrepreneur - can keep a general record of transactions subject to taxation. When performing operations in accordance with a simple partnership agreement (agreement on joint activities), he is subject to the duties of a taxpayer. When selling goods (works, services), transferring property rights within the framework of joint activities, this party to the agreement issues invoices to partners of a simple partnership.

At the same time, it is necessary that the invoices of suppliers be issued in his name (clause 3 of article 174.1 of the Tax Code of the Russian Federation). The participant must separately take into account the goods (works, services) and property rights used under the agreement on joint activities.

If all participants in the partnership apply the general system of taxation, the provisions of this article do not raise questions. But after all, organizations that apply a simplified taxation system that do not pay VAT can also be comrades.

According to one of the provisions of Art. 174.1 of the Tax Code of the Russian Federation, a participant in a partnership is subject to taxpayer obligations “established by this chapter”. It turns out that the comrades who apply the simplified taxation system really have to transfer the tax. However, in Art. 346.11 of the Tax Code of the Russian Federation states that organizations applying the simplified taxation system charge VAT only at customs or when they are tax agents. It turns out that Art. 174.1 of the Tax Code of the Russian Federation, the obligation to pay tax is mentioned, however, in Art. 346.11 of the Tax Code of the Russian Federation in this regard, no changes have been made. The new version of Chapter 21 of the Tax Code of the Russian Federation recognizes any member of a partnership as a VAT payer, obliged to issue invoices, and also entitled to a tax deduction.