How to book a refrigerator purchase. We want to buy a refrigerator for a rented office (for use by employees). Can this be included in the costs? If possible, how? Bottled drinking water and coolers

The offices of many organizations have electric kettles, coffee makers, microwave ovens, refrigerators, TVs and other household appliances and electronics. Often, companies buy drinking water for their employees, as well as detergents and cleaning products and cleaning equipment. How to justify in tax accounting the costs of household appliances, interior items, etc.? What decisions do arbitration courts make on this issue?

The obligation to ensure safe working conditions rests with the employer. This is stated in article 212 of the Labor Code of the Russian Federation. Moreover, the employer must not only ensure the safety of employees in the performance of their labor duties, but also sanitary and household and medical and preventive services in accordance with the requirements of labor protection. In this case, we are talking (Article 223 of the Labor Code of the Russian Federation):

• on equipment for employees of sanitary facilities, rooms for eating, providing medical care, rooms for rest during working hours and psychological relief;
• on the installation of devices to provide workers in hot shops and areas with carbonated salt water;
• on the creation of sanitary posts with first aid kits, equipped with a set of medicines and preparations for first aid, etc.

Subparagraph 7 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation states that the costs of ensuring normal working conditions and safety measures provided for by the legislation of the Russian Federation are included in other expenses and reduce taxable income. However, neither the mentioned subparagraph, nor other norms of Chapter 25 of the Tax Code of the Russian Federation specify which costs are related to the costs of ensuring normal working conditions.

There are no such explanations in the letters of the Ministry of Finance of Russia. Therefore, before recognizing certain expenses for improving working conditions or taking into account household appliances, it is advisable, firstly, to draw up documents that will help confirm these expenses, and, secondly, to analyze how arbitration practice is developing in similar cases.

So, the employer is obliged to create normal (safe) working conditions for employees. This is stated in articles 22, 163 and 212 of the Labor Code of the Russian Federation. The list of activities, the implementation of which ensures normal working conditions in a particular organization, should be fixed in local regulatory document, for example, in the regulation on labor protection, internal labor regulations, instructions on labor protection and safety, order or instruction of the head. Depending on the specifics of the organization’s activities, the employer’s obligations to create acceptable working conditions can be divided into two groups:

• ensuring normal working conditions at the workplace, including equipping the working room with air conditioners, fans, heaters, air ionizers, curtains, blinds, comfortable furniture, etc.;
• creation of sanitary and living conditions for rest and nutrition of employees during the working day (equipment of premises for eating and rest, purchase of electric kettles, coffee makers, microwave ovens, refrigerators, coolers for water and drinking water itself, kitchen furniture and utensils).

If, in addition to employment contracts, there is also a contract between employees and the employer collective agreement, it is advisable to prescribe measures to create normal working conditions in this document. In organizations that do not have a collective agreement, these activities can be listed directly in employment contracts concluded with employees, or make a reference in employment contracts to the relevant local regulatory act, in which these measures are spelled out in detail.

It should be noted that, in accordance with Article 8 of the Labor Code of the Russian Federation, the collective agreement may provide for the need to coordinate the adopted local regulatory act with the trade union organization or other representative body of the labor collective. The procedure for taking into account the opinion of the trade union organization is set out in Article 372 of the Labor Code of the Russian Federation.

Requirements for ensuring safe working conditions for workers are established by sanitary rules and other regulatory legal acts of the Russian Federation. This is stated in paragraph 1 of Article 25 of the Federal Law of March 30, 1999 No. 52-FZ "On the sanitary and epidemiological well-being of the population." This means that in the local regulatory document or the relevant section of the labor (collective) agreement, the employer can refer to the sanitary and epidemiological rules and regulations (SanPiN) and building codes (SNiP) currently in force in Russia.

For example, when equipping a place for eating, one should be guided by the requirements of SNiP 2.09.04-87. They indicate that the dining room should be equipped with a washbasin, a stationary boiler, an electric stove, and a refrigerator. Fixing in a collective agreement or a local regulatory document the obligations of the employer to purchase an electric kettle, microwave oven and other household appliances for employees with reference to the mentioned SNiP will serve as one of the weighty arguments to justify the costs of this equipment.

You can also use the recommendations on the approximate content of the section of the obligations of the employer and employee on conditions and labor protection in the labor (collective) agreement. These recommendations were developed by the Ministry of Labor of Russia and brought to the attention of organizations by letter No. 38-11 dated January 23, 1996. In addition, the employer must take into account the Recommendations for planning measures for labor protection, approved by the Decree of the Ministry of Labor of Russia dated February 27, 1995 No. 11.

For example, according to the conditions of production (work), it is impossible to provide employees with breaks for rest and meals. In this case, the employer must provide employees with the opportunity to rest and eat during working hours (Article 108 of the Labor Code of the Russian Federation). The list of such industries (works) and places for rest and eating should be fixed in the rules internal labor regulations or other local regulation. The more detailed this document specifies what kind of furniture, household appliances, utensils and electronics (for example, a TV, music center, DVD player) the organization undertakes to purchase for the recreation and dining room, the more chances the company has to prove the reasonableness of the costs of equipment and the content of such a space.

Additional documents confirming the need to purchase household appliances for the office can be job descriptions workers providing for the continuous nature of work (without a break for eating) during the day or an irregular working day or round-the-clock duty.

Organizations often purchase certain household appliances and electronics in order to use them not to meet the sanitary needs of employees, but directly in the production process. For example, insurance companies record damage to insured property using cameras and video cameras. Organizations engaged in construction and major repairs also actively use photographic equipment in order to fix the volume and control the quality of work performed. VCRs and music centers can be used to instruct and train personnel in safety regulations at work.

In such situations, in order to justify the cost of acquiring household appliances and electronics, it is advisable to indicate when it is put into operation in which departments and for what purposes it will be used. This information is usually reflected in act of acceptance and transfer of fixed assets(form No. OS-11), material accounting card(form No. M-172), order or order of the head. If the organization describes in detail the technological or management process, that is, there are flow charts, quality control regulations of manufactured products (work performed, services rendered) and other similar documents, the procedure for using household appliances and electronics for production purposes must be fixed in these documents.

At the same time, the employing organization should be prepared for the fact that even if the above documents are available, their right to recognize expenses for household appliances and electronics in tax accounting will most likely have to be defended in court. Of course, the more detailed the employer’s obligations to create normal working conditions for employees are prescribed in labor (collective) agreements and local regulations, the more likely it is to prove in court the legitimacy of accounting for income tax purposes on household appliances and electronics.

Arbitration practice in similar disputes shows that the presence of a set of interrelated documents for the organization (consisting, for example, of a collective agreement, job descriptions, internal labor regulations, orders and orders of the head) allows you to include in the costs the cost of almost any type of household appliances and electronics.

Of course, a small business is hardly worth spending time compiling these documents for the sake of one electric kettle. It is easier to ignore the cost of its acquisition for tax purposes. But for a large or even medium-sized enterprise that has a significant number of such objects on its balance sheet, the execution of the specified package of documents will certainly help to defend its position in court.

note

The organization has the right to decide what costs it needs to conduct business.
The Constitutional Court, in Ruling No. 320-O-P of 04.06.07, indicated that the validity of expenses that reduce income received for profit taxation purposes cannot be assessed in terms of their expediency, rationality, efficiency or the result obtained. By virtue of the principle of freedom of economic activity, enshrined in Article 8 of the Constitution of the Russian Federation, the taxpayer conducts activities independently at his own risk, and only he has the right to evaluate its effectiveness and expediency.

Judicial control is not intended to check the economic feasibility of decisions made by business entities. This is noted in the resolution of the Constitutional Court of the Russian Federation dated February 24, 2004 No. 3-P. The Supreme Arbitration Court of the Russian Federation adheres to a similar position. Thus, in paragraph 1 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of October 12, 06 No. 53, it is indicated that the judicial practice of resolving tax disputes is based on the presumption of good faith of taxpayers and other participants in legal relations in the economic sphere. In this regard, it is assumed that the actions of the taxpayer, resulting in the receipt of tax benefits (legal reduction of the tax liability), are economically justified, and the information contained in the tax return and financial statements is reliable. Thus, the obligation to prove the unreasonableness of certain expenses of the organization and the unjustification of their accounting for the purposes of taxation of profits rests with the tax authorities.

Tax accounting of expenses for ensuring normal working conditions

The costs of the organization to ensure normal working conditions are included in other expenses that reduce taxable income, on the basis of subparagraph 7 of paragraph 1 of Article 264 of the Tax Code. But if the company bought household appliances or equipment, the cost of which exceeds 20,000 rubles. (until 2008 - 10,000 rubles), and confirmed the need for such an acquisition, it is not entitled to recognize the costs of acquiring these objects at a time. After all, such assets are depreciable property. That is, their cost will be included in expenses gradually as depreciation accrues.

Let us formulate arguments that will help organizations that care about their employees justify, for tax purposes, the costs of purchasing certain types of household appliances, electronics and interior items. In addition, we give examples from arbitration practice.

Air conditioners, fans, heaters

To confirm the need for expenses for the purchase and installation of heating, ventilation and air conditioning systems in office and industrial premises, organizations need to refer to the relevant SanPiN and SNiP. After all, every employer is obliged to comply with the requirements contained in these documents (clause 2, article 25 of the Federal Law of March 30, 1999 No. 52-FZ).

Hygienic requirements for the microclimate industrial premises SanPiN 2.2.4.548-96 were established, which were approved and put into effect by the Decree of the State Committee for Sanitary and Epidemiological Supervision of Russia dated 01.10.96 No. 21. This document contains tables with the optimal and permissible values ​​​​of microclimate indicators at workplaces in industrial premises. In summer, the air temperature in the room should not exceed 25 ° C with a relative humidity of 40-60%. These standards are optimal and provide employees with a sense of thermal comfort during the working day and contribute to a high level of efficiency.

If it's about office space, to justify the costs of purchasing air conditioners, split systems, fans and various heaters, references to the following documents will help:

• SNiP 2.09.04-87 "Administrative and domestic buildings". These norms contain general requirements for ventilation and air conditioning in administrative premises for various purposes;
• SanPiN 2.2.2 / 2.4.1340-03 "Hygienic requirements for personal electronic computers and organization of work", put into effect by the Decree of the Chief State Sanitary Doctor of Russia dated 03.06.2003 No. 118. Paragraph 4.4 of this document states that in the premises in which computers are installed, it is necessary to carry out systematic ventilation after each hour of work on the computer;
• SanPiN 2.2.2.1332-03 "Hygienic requirements for the organization of work on copiers", put into effect by the Decree of the Chief State Sanitary Doctor of Russia dated May 30, 2003 No. 107. Clause 5.1 of the said document states that the room in which copiers work must be equipped with heating, ventilation and air conditioning systems.

Let's turn to arbitration practice. In Resolution No. А55-32558/2005 of July 26, 2006, the Federal Antimonopoly Service of the Volga District supported an organization that, when calculating income tax, recognized expenses for the purchase of air conditioners. After all, air conditioners were installed and used by the company in its administrative premises, and thanks to their work, normal conditions were created for the work of employees. In other words, air conditioners were indirectly used in income-generating activities. This means that the organization had the right to include the costs of their acquisition in expenses that reduce taxable profit.

In later decisions of the same court, but already in other cases, the legitimacy of recognizing for the purposes of taxation the profit of expenses for the purchase of a heater, a household air conditioner (decree of 08.21.07 No. A57-10229 / 06-33) and a fan was confirmed (decree of 10. 08 No. A55-865/08). Taxpayers' arguments: the costs of purchasing these objects (including through depreciation) are subject to Article 22 of the Labor Code of the Russian Federation, which states that the employer is obliged to ensure labor safety and conditions that meet the requirements of labor protection and occupational health, which is also enshrined in collective contracts. An additional argument in the case of the fan was the reference to paragraph 4.4 of SanPiN 2.2.2 / 2.4.1340-03, according to which rooms with working computers must be ventilated every hour. Since the installation of a fan ensures the normal functioning of computer equipment, the cost of purchasing it is of a production nature and can be taken into account when calculating income tax.

There are other examples of court decisions in which arbitration courts upheld taxpayers who reduced taxable income on expenses for the purchase of air conditioners, fans and other similar equipment (including through depreciation). We are talking about the decisions of the Federal Antimonopoly Service of the North-Western District of November 28, 2006 No. A56

34718/2005, Federal Antimonopoly Service of the Moscow District No. КА-А40/1415-08 dated 13.03.08 and Federal Antimonopoly Service of the Urals District No. Ф09-3355/08-С3 dated May 14, 08.

Refrigerators, kettles, coffee makers, kitchen furniture, crockery and dining room equipment

If a company allocates a special room for employees to rest and eat, then it is not difficult to justify the cost of purchasing electric kettles, coffee makers, microwave ovens, refrigerators and other household appliances. Indeed, by doing so, the organization fulfills the requirements established in Article 223 of the Labor Code of the Russian Federation. Recall that this article provides for the obligation of the employer to equip rooms for eating and rooms for psychological unloading and rest during working hours in accordance with the current standards.

Standards to be equipped dining rooms and dining rooms, are established in paragraphs 2.48-2.52 of SNiP 2.09.04-87. So, with the number of employees per shift of more than 200 people, the organization should have a canteen, and with a number of up to 200 people - a canteen or canteen-distributing. If the number of employees is less than 30 people per shift, a dining room can be equipped instead of a dining room.

The area of ​​the specified room is determined on the basis of one square meter for each visitor and must be at least 12 square meters. m. It is necessary to install a washbasin, a stationary boiler (electric kettle), an electric stove (microwave oven) and a refrigerator in it. In small organizations in which the number of employees does not exceed ten people per shift, instead of a room for eating, it is allowed to allocate an additional place in the dressing room (cloakroom) with an area of ​​at least 6 square meters. m to install a table for eating.

So, in order to justify the costs of allocating a room for a dining room or a room for eating and equipping this room with the necessary household appliances, kitchen furniture and utensils, it is advisable to include in a collective agreement or a local regulatory act (for example, in the internal labor regulations) a condition on providing employees of this room. In these documents, reference should be made to Article 223 of the Labor Code of the Russian Federation and SNiP 2.09.04-87. By documenting this way, courts generally uphold the right of taxpayers to recognize such expenses for income tax purposes. Here are some examples of similar judgments:

• Decree of the Federal Antimonopoly Service of the Moscow District dated March 27, 2008 No. КА-А40/2214-08. The court pointed out that the costs of purchasing household appliances (refrigerator, juicer, mini-kitchen, coffee maker, etc.) were made to ensure a normal working day and are related to the fulfillment of the duties assigned to the employer, which contributes to the achievement of the ultimate goal of the organization's activity - generating income. Thus, the organization had the right to include in expenses the amount of depreciation accrued on the specified fixed assets;
• decision of the Federal Antimonopoly Service of the Volga District of October 28, 2008, in which the court, on the basis of subparagraph 49 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, recognized the expenses for the purchase of a refrigerator and a microwave oven as legitimate. After all, they are necessary for equipping the room in which they eat, which means they provide normal working conditions;
• Determination of the Supreme Arbitration Court of the Russian Federation of July 27, 2007 No. 9080/07. It states that the costs of acquiring refrigerators, kettles, microwave ovens, a freezer, an electric stove, a dining table, a TV set and other objects are related to the arrangement of rooms for lunch and rest and are necessary to organize normal working conditions for employees, that is, they are economically justified and aimed at generating income.

Suppose in an organization there is no dining room, no special room for eating. The absence of a separate dining room does not release the employer from the obligation to ensure normal working conditions. In such a situation, employees should be given the opportunity to dine directly at their workplaces (Article 108 of the Labor Code of the Russian Federation). Therefore, the cost of purchasing refrigerators (Decree of the Federal Antimonopoly Service of the Central District dated January 12, 06 No. A62-817 / 2005), a microwave oven (Decree of the Federal Antimonopoly Service of the Volga District dated September 4, 07 No. A65-19675 / 2006-CA1-19), coffee makers (Decree of the Federal Moscow District of December 18, 2007 No. КА-А40/13151-07), electric kettles (Decree of the Federal Antimonopoly Service of the North-Western District of April 21, 2006 No. А56-7747/2005) and other household appliances can be qualified as expenses for the creation of normal working conditions and taken into account when calculating income tax.

Bottled drinking water and coolers

Many organizations purchase for their employees not only various household appliances, but also provide them with clean drinking water. The Ministry of Finance of Russia believes that the costs of purchasing drinking water and renting a cooler can be recognized for tax purposes only if, according to the conclusion of the sanitary and epidemiological service, the water in the water supply is not suitable for drinking (letter dated 02.12.05 No. 03-03-04 /1/408). Recently, however, arbitration courts usually do not agree with this position. In their decisions, the judges note that the cost of purchasing a cooler and drinking water reduces taxable income, regardless of whether the tap water is suitable for consumption or not. After all, such costs are an integral part of the costs of ensuring normal working conditions, and the tax legislation does not contain a requirement to submit a document on the quality of tap water (decisions of the Federal Antimonopoly Service of the Volga District dated March 20, 2008 No. 09 No. КА-А40/3335-09).

At the same time, there is an example of a court decision in which the court declared unreasonable the costs of purchasing drinking water and paying for auxiliary equipment for its consumption in the presence of a centralized water supply (Decree of the Federal Antimonopoly Service of the Urals District dated 05.09.2006 No. Ф09-7846 / 06-С7 in case No. A60-41504/05).

Naturally, the results of the analysis of tap water, indicating its low quality, the presence of rust, sediment, mechanical impurities in the water, will be an additional and quite significant argument for including the costs of purchasing bottled drinking water in the costs. Hygienic requirements and water quality standards in centralized drinking water supply systems are given in SanPiN 2.1.4.1074-01, put into effect by the Decree of the Chief State Sanitary Doctor of Russia dated September 26, 2001 No. 24.

TVs, DVD players, VCRs, stereos, radios

Unlike household appliances (electric kettles, coffee makers, refrigerators), it is much more difficult to justify the costs of acquiring televisions, stereos, DVD players and other equipment. The Ministry of Finance of Russia has repeatedly spoken out categorically against the inclusion of televisions in the composition of depreciable property (letters No. 03-03-04/2/9 of 17.01.06 and No. 03-03-04/2/199 of 04.09.06). According to the financial department, such property is non-productive in nature, even if the organization uses televisions to obtain operational information of an economic nature.

There are more chances to confirm the need to purchase a TV and other equipment from those companies that, in accordance with Article 223 of the Labor Code of the Russian Federation, equip for employees relaxation and psychological relaxation rooms. Note that it is not necessary to provide a separate rest room for employees. For these purposes, you can allocate a place in the reception, secretariat, meeting room or meeting room, or use the room for eating. The obligation of the employer to equip such premises must be fixed in a collective agreement, local regulation or other similar document.

Let's turn to arbitration practice. In Resolution No. А56-51313/2004 dated November 13, 2006, the Federal Antimonopoly Service of the North-Western District confirmed that the purchase of a TV set for the rest room was connected with production activities and was included in the costs of ensuring normal working conditions.

Another example is the resolution of the Federal Antimonopoly Service of the West Siberian District dated 02.04.07 No. Ф04-1822/2007 (32980-А27-40). In it, the court recognized that the expenses for the purchase of a TV and various household appliances (refrigerators, kettles, microwave ovens, a freezer, electric stoves, etc.) are associated with the arrangement of rooms for lunch and rest and are necessary for organizing normal working conditions for employees. In other words, such expenses are economically justified, aimed at generating income and, therefore, are taken into account for tax purposes.

Suppose a television, VCR, camcorder, camera, or other equipment is used in manufacturing process, for example, for briefing, training or presentations, fixing damage or the amount of work performed. As already mentioned, the procedure for their use should be prescribed in the local regulatory document (description of the technological process, order or order of the head). In the presence of such evidence, the courts usually support taxpayers and recognize the legitimacy of accounting for expenses (decisions of the Federal Antimonopoly Service of the North-Western District of April 21, 06 No. A56-7747 / 2005 and the Federal Antimonopoly Service of the Urals District of September 24, 2007 No. F09-7797 / 07-C3).

Vacuum cleaners and other equipment for cleaning premises, washing and cleaning products

Currently, the cost of purchasing detergents and cleaning products, disposable paper towels, toilet paper, napkins, as well as vacuum cleaners and other cleaning equipment are the least controversial. The fact is that meeting the sanitary needs of employees is one of the obligations of the employer (Article 223 of the Labor Code of the Russian Federation).

These costs are related to expenses for household needs and are reflected in the composition of material expenses on the basis of subparagraph 2 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation. Similar clarifications are given in the letter of the Ministry of Finance of Russia dated April 11, 2007 No. 03-03-06/1/229.

It is desirable that the amount of sanitary and hygiene products used correspond to the area of ​​\u200b\u200bthe premises and the number of employees. Otherwise, such expenses may be considered economically unjustified.

Arbitration courts, as a rule, confirm that the purchase of dishwashing liquid, washing powder, toilet paper, other cleaning and detergents is due to the need to comply with sanitary and hygienic requirements and allows you to keep production and administrative premises in proper condition (resolution of the Federal Antimonopoly Service of the Volga District of 03.07 .07 No. А65-20634/06 and Resolution of the Federal Antimonopoly Service of the Moscow District dated 12.25.06, 12.27.06 No. КА-А40/12681-06).

Curtains, blinds, mirrors, aquariums, indoor flowers and other interior items

To justify the cost of purchasing curtains and blinds, you can use the Hygienic requirements for insolation 3 and sun protection of residential and public buildings and territories (SanPiN 2.2.1 / 2.1.1.1076-01), which were put into effect by a decree of the Chief State Sanitary Doctor of Russia dated October 25 .01 No. 29.

3: Insolation - irradiation of surfaces and spaces with direct sunlight.

It is more difficult to confirm the validity of expenses for the purchase of mirrors, indoor flowers, aquariums and their care items. The Ministry of Finance of Russia clarified that stands and pots for indoor plants are intended for office interior decoration and are not expenses associated with the organization's activities (letter dated 05.25.07 No. 03-03-06 / 1/311). Such expenses cannot be taken into account when calculating income tax, since they do not meet the main criteria established in paragraph 1 of Article 252 of the Tax Code of the Russian Federation. However, after analyzing arbitration practice, we can name several ways to justify the costs of acquiring and maintaining interior items.

Method one. Prove that the interior was designed and created during the construction of the building and is an integral part of it. Therefore, the cost of creating the interior is included in the initial cost of the building and is included in the costs as depreciation accrues. If the useful lives of the interior and the building itself do not match, the interior may be accounted for as a separate inventory item of property, plant and equipment.

Thus, the Federal Antimonopoly Service of the Moscow District in its resolution No. KA-A40 / 12910-08 dated January 21, 2009 noted that the installation of the aquarium system and decorative landscape composition was carried out simultaneously with the construction of the premises itself, that is, a single design of the premises was initially assumed. In addition, the organization presented the results of a marketing study confirming that the use of these systems and compositions helps to attract customers, increase the cost of renting premises and the effectiveness of sales activities. Taking into account these arguments, the court recognized the costs of maintaining aquariums and decorative landscape composition as reasonable.

Method two. Confirm that the design of the premises in a special style increases the attractiveness of the object for potential customers (buyers, tenants, etc.). After all, the costs of acquiring interior items are aimed at creating a favorable image of the taxpayer among external visitors, therefore they are of an industrial nature and reduce taxable profit. This option is suitable for those organizations that rent premises or are engaged in trade, provision of services, that is, they have trading or client rooms, salons, shops and other premises for customer service.

For example, the Federal Antimonopoly Service of the Moscow District, in resolution No. КА-А40/8775-08 dated 10.10.08, confirmed that the organization had rightly taken into account for tax purposes the costs of acquiring artificial flowers to decorate the client room. In another case, the court also concluded that the costs of installing aquariums in premises where workplaces are rented out can be recognized when calculating income tax (Decree of the Federal Antimonopoly Service of the Moscow District dated 07.09.06, 11.09.06 No. КА-А40 / 8421-06). The fact is that in most of these rooms there are no windows, and the aquariums installed in them can significantly reduce the negative consequences of a lack of sunlight and natural light. In other words, aquariums increase the attractiveness of the premises for potential tenants and, therefore, are used exclusively for production purposes. Similar conclusions are contained in the resolution of the Federal Antimonopoly Service of the Moscow District dated June 16, 2009 No. КА-А40/5111-09.

Method three. Provide evidence that specific interior items (for example, indoor flowers or curtains) were purchased to ensure normal working conditions for workers. It would seem that this method is the most obvious and natural. Here are a few examples of court decisions in which the courts agreed with such arguments of organizations:

• Decree of the Federal Antimonopoly Service of the West Siberian District dated 02.04.08 No. F04-2260 / 2008 (3201-A45-40) . In it, the court indicated that the organization purchased indoor plants and care products for them in order to ensure normal working conditions, protect the health of employees located in the premises where computers and office equipment work, and increase the humidity in these premises. Therefore, the company has rightfully reduced taxable income by the amount of expenses for the purchase of indoor flowers and care products;
• resolution of the Federal Antimonopoly Service of the Moscow District of December 25, 2006, December 27, 06 No. KA-A40 / 12681-06. Since the utensils and furnishings were purchased for use in the taxpayer's business building and provided a normal working process, the court agreed to recognize the costs of acquiring this property for tax purposes.

At the same time, we note that arbitration courts do not always support taxpayers in such situations.

value added tax

Based on the provisions of the Tax Code, the procedure for deducting VAT presented by the supplier of acquired property does not depend on how the organization takes into account this property when calculating income tax. An exception is normalized expenses (for example, representation, advertising). The amount of VAT on such expenses is deductible in the amount corresponding to the standards for recognizing these expenses for profit taxation purposes (clause 7, article 171 of the Tax Code of the Russian Federation).

Therefore, if an organization carrying out VATable activities has accepted household appliances (appliances, interior items, etc.) for accounting and has properly executed primary documents and an invoice for it, then it has the right to take into account in the general order. However, the Russian Ministry of Finance believes that VAT on non-production property cannot be deductible (letter No. 03-03-04/2/9 dated 17.01.06). Do not support this position and arbitration courts. They, as a rule, indicate that the norms of Chapter 21 of the Tax Code of the Russian Federation do not make the taxpayer's right to apply a tax deduction dependent on the production or non-production nature of the expenses incurred (decrees of the Federal Antimonopoly Service of the Urals District dated April 24, 06 No. F09-2909 / 06-S7, FAS of the Volga Region districts dated 07/01/08 and 04/23/09).

So, the organization has the right to present for deduction the amount of VAT presented on purchased household appliances and electronics, even if it is not entitled to recognize the costs of its acquisition (including through depreciation) when calculating income tax.

In a situation where expenses for the purchase of household appliances, interior items and other similar items are recognized in tax accounting, there should be no problems with deducting VAT on them. This is confirmed by the resolutions of the Federal Antimonopoly Service of the Volga District of August 28, 2007 and the Federal Antimonopoly Service of the Far Eastern District of February 6, 2009 No. Ф03-6187/2008.

Accounting for household appliances and corporate property tax

To date, the issue of how to reflect in accounting household appliances, electronics and equipment purchased to meet the sanitary needs of workers and create normal working conditions has not been resolved. But the amount of property tax that the organization must pay to the budget depends on the answer to it.

As already mentioned, the tax authorities most often prohibit companies from reducing taxable income by the amount of expenses for the purchase of household appliances, equipment, interior items and other similar items. At the same time, they insist that property tax must be paid on these assets.

In addition to the above position of the tax authorities, there are two more points of view on this issue.

Opinion first. Household appliances and electronics cannot be included in current (materials, costs) or non-current (fixed assets, equipment for installation) assets. The cost of its acquisition, regardless of the amount, should be accounted for as other expenses and reflected in the debit of account 91 “Other expenses”, since the specified property is not directly related to the production process. In other words, household appliances are not subject to property tax.

Second opinion. Depending on the cost of acquisition, household appliances and electronics should be included in property, plant and equipment or reflected as inventories. The fact is that in the Regulation on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n, assets are not divided into production and non-production. That is, the same rules apply to any asset.

If household appliances meet the requirements listed in paragraph 4 of PBU 6/01, they should be included in accounting in fixed assets, determine the useful life and depreciate during this period. For the convergence of tax and accounting accounting, it is advisable to establish the same useful life of these assets.

Fixed assets worth no more than 20,000 rubles. per unit can be reflected in accounting and reporting as part of inventories, that is, written off as expenses at a time after transfer to operation (clause 5 of PBU 6/01). Moreover, the organization can independently establish in the accounting policy a different limit on the value of such property, not exceeding 20,000 rubles. per unit, for example, 18,000 rubles. In this case, it must ensure the safety of these objects and proper control over their movement. That is, keep cards and journals of accounting, issuance or movement of objects, assign them to financially responsible persons, reflect them on off-balance accounts, etc.

Most household appliances cost less than 20,000 rubles. This means that in accounting their cost can be included in the costs immediately after commissioning. At the same time, the cost of purchased household appliances is written off to the debit of cost accounting accounts (accounts 20, 23, 25, 26, 29 or 44) and is not included in the calculation of property tax.

Expensive household appliances and equipment (worth more than 20,000 rubles per unit or above the limit set by the organization) are subject to depreciation over their useful lives. Consequently, the residual value of these assets is included in the tax base for property tax.

A similar opinion is shared by the Russian Ministry of Finance. In a letter dated April 21, 2005 No. 03-06-01-04 / 209, he explained that when buying household appliances and other property to ensure normal working conditions for employees, the acquired assets are accepted for accounting as fixed assets and are subject to corporate property tax.

The organization plans to purchase a kettle, microwave oven and coffee machine to ensure normal working conditions for its employees. What is the procedure for accounting and tax accounting of these expenses? Can the costs of purchasing this equipment be taken into account when determining the tax base for income tax?

After considering the issue, we came to the following conclusion:

According to the tax authorities, the costs associated with the purchase of microwave ovens, kettles, coffee machines, etc., cannot be taken into account when determining the tax base for income tax.

In our opinion, the costs associated with equipping a dining room can be taken into account when determining the tax base for income tax on the basis of paragraphs. 7 p. 1 art. 264 of the Tax Code of the Russian Federation, provided that the collective (labor) agreements stipulate the obligation of the employer to bear the costs of ensuring normal working conditions, including sanitary and living conditions for feeding employees (purchase of kettles, coffee machines, microwave ovens, refrigerators). However, in this case, it is possible that the organization will have to prove its position in court. Judicial practice, as a rule, supports taxpayers.

Rationale for the conclusion:

In accordance with paragraph 1 of Art. 252 of the Tax Code of the Russian Federation reduces the income received by the amount of expenses incurred (with the exception of the expenses specified in Article 270 of the Tax Code of the Russian Federation). At the same time, these expenses must be economically justified, documented and aimed at generating income.

Regarding the validity of including in the expenses of the organization the costs of acquiring refrigerators, microwave ovens, kitchen furniture, etc. representatives of financial and tax authorities adhere to the following point of view.

They believe that such property is not related to the production and sale of goods (works, services), its use does not bring income to the organization, thus the criteria listed in Art. 252 of the Tax Code of the Russian Federation. Therefore, in their opinion, it is impossible to recognize the expenses associated with paying for household items for profit tax purposes. Accordingly, the organization cannot refund input VAT on acquired assets (letter of the Ministry of Finance of Russia dated January 17, 2006 N 03-03-04 / 2/9, letter of the Ministry of Taxes of Russia dated January 21, 2003 N 03-1-08 / 204 / 26-B088) .

Thus, if the organization adheres to the position of the authorities, then the costs associated with the purchase of household appliances cannot be taken into account when determining the tax base for income tax.

Accordingly, in accounting, the value of the acquired property, together with VAT, is debited to the account.

However, there is a letter from the Ministry of Finance of Russia dated 04.21.2005 N 03-06-01-04 / 209, which is the answer to the question of how to take into account the microwave and refrigerator that the company purchased to provide workers with food, and therefore does not use it in production products, nor for managerial purposes. Is it possible not to pay from them?

From this letter, we can conclude that, according to financiers, the microwave and refrigerator are used in production and management. Not directly, of course, but indirectly - being an element of normal working conditions, which the employer is obliged to create under Art. 163 of the Labor Code of the Russian Federation. And taking into account the provisions of paragraph 4 of PBU 6/01, and based on the priority of content over form adopted in accounting, when included in the provisions on working conditions for employees, property objects acquired for the purpose of its sale are accepted for accounting as fixed assets. This means that property tax must be paid on them.

At the same time, if the organization decides to recognize the costs associated with the acquisition of the above property, there is a possibility that the organization will have to defend its position in court.

The courts in their decisions note that the goods (refrigerator, microwave oven, kettle, dining table, etc.) purchased by the taxpayer to equip the premises for eating are intended to organize normal working conditions. These costs are directly related to production, therefore, the costs of its acquisition are reasonably taken into account by the taxpayer when calculating income tax on the basis of paragraphs. 7 p. 1 art. 264 of the Tax Code of the Russian Federation.

In particular, such conclusions are presented in the resolutions of the Federal Antimonopoly Service of the Moscow District dated July 6, 2009 N KA-A41/6316-09, dated 01/26/2009 N KA-A40/13294-08, dated 03/27/2008 N KA-A40/2214-08, No. КА-А40/13427-07-2 dated 04.02.2008; FAS of the Volga District dated 09/04/2007 N A65-19675 / 2006-CA1-19, dated 04/27/2007 N A55-11750 / 06-3; Federal Antimonopoly Service of the Ural District dated 10/15/2007 N F09-8348 / 07-C2, dated 06/14/2007 N F09-4483 / 07-C3; FAS of the West Siberian District dated 04/02/2007 N F04-1822/2007, dated 12/21/2005 N F04-9129/2005; FAS of the Central District dated 12.01.2006 N A62-817 / 2005, dated 08.31.2005 N A09-18881 / 04-12, FAS of the North-Western District dated 04.18.2005 N A56-32904 / 04 and others.

If a taxpayer recognizes expenses for profit tax purposes, the following must be taken into account. In accordance with paragraph 1 of Art. 256 of the Tax Code of the Russian Federation, depreciable property is recognized as property with a useful life of more than 12 months and an initial cost of more than 40,000 rubles.

If the cost of purchased items is less than 40,000 rubles, then such items are not included in depreciable property, and the costs of their acquisition are subject to accounting as other expenses.

According to paragraphs. 7 p. 1 art. 264 of the Tax Code of the Russian Federation, other expenses related to production and sale include expenses for ensuring normal working conditions and safety measures provided for by the legislation of the Russian Federation.

According to the Labor Code of the Russian Federation, the employer is obliged to provide normal conditions for the employees to fulfill the production standards. The list of expenses for "normal conditions", given in Art. 163 of the Labor Code of the Russian Federation, is open, that is, the enterprise itself has the right to determine what refers to normal working conditions in its understanding. The main thing is to indicate this in the collective (labor) contract.

In accordance with Art. 22 of the Labor Code of the Russian Federation, the employer is obliged:

Comply with labor laws, local regulations, terms of the collective agreement, agreements and employment contracts;

Provide for the everyday needs of employees related to the performance of their labor duties.

The Labor Code of the Russian Federation establishes, in particular, that during the working day (shift) the employee must be given a break for rest and food. At jobs where, due to the conditions of production (work), it is impossible to provide a break for rest and food, the employer is obliged to provide the employee with the opportunity to rest and eat during working hours. The list of such works, as well as places for rest and eating, are established by the internal labor regulations (Article 108 of the Labor Code of the Russian Federation).

In addition, Art. 223 of the Labor Code of the Russian Federation imposes on the employer the obligation to provide sanitary services for employees in accordance with the requirements of labor protection. To this end, the employer, in accordance with established standards, equips, among other things, rooms for eating.
Thus, having fixed the obligation to ensure normal working conditions in collective (or labor) contracts, the employer, by virtue of Art. 22 of the Labor Code of the Russian Federation, will be obliged to comply with it.

The wording that needs to be written may be, for example, the following: "... due to the absence of a canteen at the enterprise, the organization undertakes to provide employees with the necessary conditions for eating. At the same time, the employer is obliged to create conditions for storing food, cooking and heating food."

Considering the above, we believe that if in the situation under consideration the organization in the collective or labor agreement prescribes the obligation of the employer to bear the costs of ensuring normal working conditions, including sanitary and living conditions for feeding employees (purchase of kettles, coffee machines, microwave ovens), then these expenses will be economically justified and documented, which will allow them to be accepted for the purposes of calculating income tax as part of other expenses related to production and sale, on the basis of paragraphs. 7 p. 1 art. 264 of the Tax Code of the Russian Federation.

In this case, in accounting, the acquired assets, in respect of which the conditions provided for in clause 4 of PBU 6/01 are met, and with a value within the limit established in the accounting policy of the organization, but not more than 40,000 rubles per unit, may be reflected in the financial - industrial stocks (clause 5 PBU 6/01), and assets worth more than 40,000 rubles - as part of fixed assets.

Prepared answer:
Legal Consulting Service Expert GARANT
Ananyeva Larisa

Response quality control:
Reviewer of the Legal Consulting Service GARANT
Myagkova Svetlana

The material was prepared on the basis of an individual written consultation provided as part of the service

Our enterprise (profit tax payer) purchased a microwave oven with the purpose of installing it in the canteen to warm up employees' lunches. Please explain how to take into account such a microwave?

Answer: Accounting for a microwave oven depends on its useful life and cost. Let's explain.

Typically, the useful life of a microwave oven is more than a year. Therefore, for accounting purposes, such an asset can be classified as non-current. And the accounting of the latter depends on the established at the enterprise cost limit for the delimitation of fixed assets (hereinafter - OS) and low-value irreversible tangible assets (hereinafter - MNMA)- cm. pp. 5.2 P(S)BU 7 "Fixed assets". The latter is prescribed in the administrative document on the accounting policy of the enterprise (clause 2.1 p. II of the Methodological Recommendations on the accounting policy of the enterprise, approved by order of the Ministry of Finance of Ukraine dated June 27, 2013 No. 635).

The general algorithm is:

• if the cost of the purchased microwave oven crosses the specified cost limit, it is recorded on the subaccount 109 "Other fixed assets";
• if the cost of the microwave oven does not exceed this limit, - on the subaccount 112 "Low value non-current tangible assets".
  • Accounting for the purchase of a microwave oven - OS. In this case, at first, all costs associated with its acquisition are accumulated in debit sub-accounts 152 "Acquisition (manufacturing) of fixed assets". After the microwave oven - OS is ready for use, the amounts from the subaccount 152 transferred to debit sub-accounts 109. From the month following when the OS furnace became suitable for use, it begins to be depreciated according to one of the methods provided for in paragraph 26 of P (S) BU 7 "Fixed assets". Depreciation is written off to one of the expense accounts (depending on the purpose of using the microwave).
  • Accounting for the purchase of a microwave oven - MNMA. Here, all costs associated with the purchase of such a microwave are first collected in debit sub-accounts 153 “Acquisition (manufacturing) of other non-current tangible assets”. After the microwave oven - MNMA is ready for use, the amount from the sub-account 153 transferred to debit sub-accounts 112. From the month following the one when the MNMA furnace became suitable for use, it begins to be depreciated (clause 29 P (S) BU 7).

Please note: for financial values ​​accounted for on a subaccount 112, Depreciation can be calculated using the 50/50 or 100% method. That is, 50% of the cost of a microwave oven can be depreciated in the first month of its use, and the remaining 50% - in the month it is written off or in the first month of using such an object - 100% of its cost can be depreciated (clause 27 P (S) BU 7). However, for such objects it is not forbidden to use the straight-line or production method of depreciation. By the way, the depreciation of the microwave-MNMA is also written off to one of the expense accounts (depending on the purpose of its use).

Question

Good afternoon. Building company. Can we purchase items such as mugs, plates, teapots, refrigerators, etc. for our employees at construction sites? and take these costs into account. Do employees work on a rotational basis?

Answer

The employer must provide for the everyday needs of employees related to the performance of their labor duties - this is enshrined in Art. 22 of the Labor Code of the Russian Federation. The need to organize sanitary services for workers is indicated in Art. 223 of the Labor Code of the Russian Federation. For this purpose, the employer must, in particular, provide a dining room. However, not all organizations have free space for arranging such premises. In this regard, workers have to eat at the workplace.

The costs of equipping a special room with a refrigerator, kettle, coffee maker, as well as the costs associated with the maintenance of this room, can be taken into account for profit tax purposes without fear. The Ministry of Finance of Russia does not object to this (Letter dated July 14, 2011 N 03-03-06 / 2/112).

We believe that the costs in question can be qualified as expenses for the household needs of employees, which are related to the costs of ensuring normal working conditions, provided for in paragraphs. 7 p. 1 art. 264 of the Tax Code of the Russian Federation. Note that if household appliances correspond to the characteristics of depreciable property, the costs of their acquisition are written off through the depreciation mechanism.

In order to avoid conflicts with the tax authorities, we recommend fixing the obligation of the organization to provide employees with appropriate household appliances, for example, in a collective agreement, regulations on labor protection, local non-normative acts.

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Comfortable working conditions increase its efficiency, reduce staff turnover, make the working atmosphere more friendly, and ultimately contribute to an increase in business profitability. That is why employers equip offices with various household appliances that employees can use: refrigerators, kettles, microwave ovens, coffee makers. The Ministry of Finance confirmed the legitimacy of such expenses a few years ago. And the controversy over them gradually faded away. However, a letter from the financial department has recently appeared, which contains a fundamentally new approach to justifying these costs. We are talking about the recently published letter of the Ministry of Finance dated March 24, 2014 No. 03-03-06 / 2/12697.

The bank asked

The initiator of the appearance of the letter was a Russian bank, which turned to the financial department with the question: can it include in the expenses when taxing profits the costs of acquiring property that improves working conditions for employees and is necessary for managerial needs (refrigerators, microwave ovens, electric coffee makers, electric kettles, etc.) .). The authors of the question even gave their own justification for the possibility of accounting for such costs. Say, the Tax Code (clause 7, clause 1, article 264 of the Tax Code of the Russian Federation) allows you to take into account the costs of ensuring normal working conditions as part of expenses that reduce the taxable base for income tax. Here on the basis of this norm, the bank believes, and such purchases can be taken into account. The authors of the request asked the Ministry of Finance to confirm the correctness of this approach.

Ministry of Finance did not respond

However, the specialists of the Ministry of Finance, who were preparing a response to this request from the bank, evaded a direct answer, instead giving only information for reflection. But this very information contains a new approach to cost accounting for the purchase of various household appliances for employees. Thus, the Ministry of Finance drew attention to two points.

First. When attributing to expenses the costs associated with ensuring comfortable working conditions, the employer needs to focus on a special list approved by the Ministry of Health. We are talking about a Standard list of measures annually implemented by the employer to improve working conditions and labor protection and reduce occupational risks (approved by Order of the Ministry of Health and Social Development of Russia dated 01.03.12 No. 181n). That is, this is a kind of basis for what the legislator understands by ensuring working conditions - the obligation assigned to the employer by Article 22 of the Labor Code.

Second. By itself, this List is not a panacea. It, as the name implies, is typical, that is, exemplary. Therefore, the employer must determine for himself what kind of measures he takes in relation to his employees.

What does the list say

So, in its response, the Ministry of Finance directly refers to the “Typical List of Measures Implemented by the Employer to Improve Labor Conditions and Safety and Reduce Occupational Risks” approved by the Ministry of Health. Let's take a closer look at this document.

The entire List consists of 31 items. In them, in addition to various measures related to ensuring labor safety, there was a place for measures to improve working conditions, including the organization of rest rooms, relaxation, heating places, sanitary facilities, installation of equipment to provide workers with drinking water. water. Items 16,17 and 18 of the List are devoted to this.

However, the List does not mention any specific activities, and even more so household appliances that the employer must (or can) purchase for these activities. Thus, it can be stated that this document is of a general nature and it is practically impossible to justify certain expenses with its help without compiling additional documents. Therefore, this List can only be used as a guideline when justifying costs according to the criterion of focus on creating normal working conditions. And the costs of specific purchased household appliances must be justified with the help of other documents.

We draw up internal documents

As we remember, the Ministry of Finance noted: an employer who wants to take into account the costs of household appliances purchased for employees precisely as expenses for ensuring normal working conditions must not only study the List officially approved by the Ministry of Health, but also approve at the enterprise its own list of measures to ensure normal working conditions labor. It is obvious that this "internal" list should be correlated with the typical one. At the same time, the employer can expand it, taking into account the specifics of labor at a particular enterprise (multi-shift operation, lack of infrastructure in the office area, lack of air conditioning systems, etc.). The main thing is to clearly justify the need for a particular measure.

Therefore, those who care about the comfort of employees’ work and want to take these costs into account when taxing should create at their enterprise a Regulation on measures to improve working conditions and labor protection, and reduce occupational risks. In this Regulation, fix in detail and reasonably all the benefits that are provided to employees and the equipment that is necessary for this. Also provide technical justification for each item. By the way, such justification may be the results of a special assessment of working conditions (see "").

Previous clarifications and jurisprudence

Heaters and air conditioners

The acquisition of heaters and air conditioners, according to the Ministry of Finance, can be fully attributed to expenses, provided that these devices are used to ensure normal working conditions provided for by law and industry requirements (see letter of the Ministry of Finance of Russia dated 03.10.12 No. 03-03-06 / 2 / 112). Thus, in this case, the taxpayer will also need additional documents justifying the need for heaters and air conditioners. But in this case, this is not difficult to do, because comfortable temperature indicators are indicated in the relevant SanPiNs, and services for documenting the current temperature regime in office and industrial premises are quite inexpensive.

Fans

Fans may be necessary not only for the comfort of employees, but also, for example, to ensure the functioning of computer equipment. This also makes it possible to take into account the costs of their purchase when taxing profits (see the Decree of the Federal Antimonopoly Service of the Volga District of October 28, 2008 in case No. A55-865 / 08).

Kettles

The costs of purchasing electric kettles are related to the need to create normal working conditions for employees and are of an industrial nature. In this regard, they can be taken into account when taxing profits (see resolutions of the Federal Antimonopoly Service of the Moscow District dated October 30, 2009 No. KA-A40 / 11455-09 and dated August 19, 2009 No. KA-A40 / 7730-09, Resolution of the Federal Antimonopoly Service of the North-Western District dated November 28 .06 in case No. A56-34718/2005).

Thermoses, crockery and kitchen utensils

Expenses for the purchase of thermoses, disposable tableware and other kitchen utensils are aimed at meeting the requirements of labor legislation to create normal working conditions for staff. Therefore, these costs are taken into account when forming the tax base for income tax (see Resolution of the Federal Antimonopoly Service of the Moscow District of August 19, 2009 No. КА-А40/7730-09).

Refrigerator and microwave

A refrigerator and a microwave oven are necessary for the dining room, and, therefore, they provide normal working conditions and can be taken into account on the basis of subparagraph 49 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation (Resolution of the Federal Antimonopoly Service of the Volga District dated October 28, 08 No. A55-865 / 08, Resolution FAS of the West Siberian District of December 21, 2005 No. F04-9129 / 2005 (18155-A27-37), F04-9129 / 2005 (18056-A27-37)).

Coffee machines and coffee makers

The courts have repeatedly recognized the legal attribution to expenses of the costs of acquiring coffee machines and coffee makers for use by employees of the organization during working hours. The courts substantiate these decisions by referring to the provision of normal working conditions (see resolutions of the FAS of the Moscow District of December 18, 2007 No. KA-A40 / 13151-07, FAS of the North-Western District of April 21, 06 No. A56-7747 / 2005, Resolution of the FAS of the North- Western District dated April 18, 2005 No. А56-32904/04).

Music Center

The Federal Antimonopoly Service of the North-Western District considered that the taxpayer rightfully included in the expenses the costs of acquiring a music center on the basis of subparagraph 49 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, since this property is used for recreation of employees (Decree No. A56-18812 / 2006 dated July 21, 2008).

Vacuum cleaner

According to the court, the organization rightfully took into account the costs of purchasing vacuum cleaners when taxing profits, since these household appliances are necessary to maintain cleanliness and order in the office, which is part of the employer's obligation to create favorable working conditions (see resolution of the Federal Antimonopoly Service of the North-Western District of April 18. 05 No. А56-32904/04).