Canteen services at the enterprise. Last news

The organization decided to feed employees at its own expense. Organize cooking in a rented kitchen. Features of taxation and reflection in accounting.

Question: Our company wants to feed employees at its own expense. And cook by yourself. Rent a kitchen, hire staff to cook. buy your own groceries and cook. How will this affect the tax and accounting. accounting. How to do it right. And is it possible to take all this for VAT and Profit costs?

Answer:
In your case, it turns out that you are organizing a catering point (canteen) at your enterprise, where you will independently prepare food for the nutrition of your employees.

In order to take into account the costs of food for employees in tax accounting as part of tax expenses when calculating income tax, the following conditions must be met:

The cost of free meals for employees is provided for by labor (collective) agreements;

VAT must be charged on the cost of free meals provided to employees. At the same time, you are also entitled to deduct input VAT on catering costs.

From the cost of free meals as income in kind from employees, VAT must be withheld and accrued insurance premiums.

In accounting, the expenses associated with cooking for employees, reflect on account 29 “Serving industries and farms” with the following entries:

Debit 29 Credit 10 (41) - products for the preparation of free meals were transferred;

Debit 29 Credit 70 (69) - the salary of employees of the canteen was accrued (taking into account contributions for compulsory pension (social, medical) insurance and insurance against accidents and occupational diseases);

Debit 29 Credit 02 - depreciation of canteen equipment was accrued;

Debit 29 Credit 60 (76) - reflects the cost of renting a kitchen, other equipment and / or premises in the dining room.

Debit 70 Credit 29 - reflects the gratuitous transfer of canteen products to pay employees;

Debit 20 (23, 25, 26, 44 ...) Credit 70 - the cost of free food is reflected in the composition of labor costs.

Rationale

Does the canteen organization belong to service industries and farms, the income and expenses of which are taken into account separately when calculating income tax. The canteen is located on the territory of the organization and provides meals only to its employees

No, it doesn't.

If the canteen provides food only to employees of the organization, the income and expenses associated with its activities do not form a separate tax base. In this case, the dining room does not meet the definition of a service production (farm), which is given in the Tax Code of the Russian Federation. The costs of maintaining such a canteen are included in other expenses associated with production and sales, and are taken into account when calculating income tax for the whole organization (subclause 48, clause 1, article 264 of the Tax Code of the Russian Federation). Labor costs for canteen employees are included in the calculation in accordance with the Tax Code of the Russian Federation. Similar clarifications are contained in the letters of the Ministry of Finance of Russia dated July 25, 2016 No. 03-03-06 / 1/43376, dated December 19, 2013 No. 03-03-10 / 56009, dated July 5, 2011 No. 03-03-06 /1/393, March 13, 2008 No. 03-03-06/1/173. In arbitration practice, there are examples of court decisions confirming the legitimacy of such an approach (see, for example, the decisions of the Federal Antimonopoly Service of the Moscow District dated May 31, 2011 No. KA-A40 / 4102-11, the Volga District dated October 28, 2008 No. A65-610 / 2007-CA2-22).

How to reflect in accounting the cost of free meals that the organization provides to the employee on its own initiative

For employees who are not entitled to free meals by law, the organization can organize it on its own initiative.

Organization of free meals

The methods of providing free meals (including tea, coffee, sugar, etc.) are not established by law. In practice, three options are common:

provision of free lunches in their own dining room.

Accounting for the cost of free meals (including tea, coffee, sugar, etc.) of employees depends on whether such a condition is provided for in labor (collective) agreements or not.

Meals provided by the employment contract

The procedure for reflecting free meals provided for by an employment (collective) agreement in accounting depends on the form in which such meals are provided. So, in the contract it is possible to prescribe that employees receive free meals in the form of:

If food is provided for in the labor (collective) agreement, write off these costs to the cost as labor costs (clause and PBU 10/99).

Meals in your own dining room

Catering for employees in their own canteen organization is possible if its balance sheet has a structural unit (usually a canteen) that prepares free lunches for employees.

The costs associated with cooking, reflect on account 29 "Serving industries and farms":

Debit 29 Credit 10 (41)
- products for the preparation of free lunches were handed over;

Debit 29 Credit 70 (69)
- the salary of employees of the canteen was accrued (taking into account contributions for mandatory pension (social, medical) insurance and insurance against accidents and occupational diseases);

Debit 29 Credit 02
- depreciation of the canteen equipment has been accrued.

With free meals for employees, the canteen does not receive income (paragraph 2 of PBU 9/99). Therefore, when dispensing products, do not use table account 90 “Sales” (Instructions for the chart of accounts).

Transactions related to the provision of free meals to employees in the canteen organization, reflect the postings:

Debit 70 Credit 29
- reflected the gratuitous transfer of canteen products on account of the remuneration of employees;

Debit 20 (23, 44...) Credit 70
- the cost of free meals is reflected in the composition of labor costs.

How to tax the cost of free meals for employees at the initiative of the organization

The taxation of transactions related to the organization of free meals for employees depends on whether personal records are kept of the costs of free meals for each employee.

The cost of food provided to employees free of charge is recognized as income in kind. This conclusion follows from subparagraph 1 of paragraph 2 of Article 211 of the Tax Code of the Russian Federation.

If personal accounting of food expenses is maintained (for example, using coupons), then the organization is obliged to withhold personal income tax from the amount of such income.

Withhold personal income tax, even if free meals are provided in force production needs(for example, in accordance with the requirements of biological safety). This is stated in the letter of the Ministry of Finance of Russia dated December 4, 2012 No. 03-04-06 / 6-340.

The basis for calculating personal income tax is the cost of the food provided, determined according to the rules of the Tax Code of the Russian Federation, including VAT (clause 1, article 211 of the Tax Code of the Russian Federation). Withhold personal income tax at the expense of any cash payments in favor of the employee (clause 4 of article 226 of the Tax Code of the Russian Federation).

An exception is the cost of food provided to employees who are involved in seasonal field work. In this case, personal income tax does not need to be withheld (clause 44, article 217 of the Tax Code of the Russian Federation).

If it is impossible to maintain personalized records (for example, if an organization acquires drinking water, tea or coffee for employees and there is no possibility to record individual consumption), it is impossible to estimate the economic benefit received by each employee. Consequently, income subject to personal income tax does not arise (letters of the Ministry of Finance of Russia dated March 21, 2016 No. 03-04-05 / 15542,).

Personal income tax is subject to employee income (). When providing free meals, economic benefits received in kind are recognized as income. To correctly calculate the tax, income must be estimated (). But if free meals are organized on a buffet basis, it is impossible to determine the amount of income received by each employee. In such a situation, it is impossible to withhold personal income tax. This point of view is confirmed by the resolutions of the Federal Antimonopoly Service of the North-Western District of February 21, 2008 No. A56-30516 / 2006 and the Volga District of November 16, 2006 No. A12-4773 / 06-C36.

Nevertheless, regulatory agencies require organizations to perform the duties of tax agents, as provided for in paragraph 1 of Article 230 of the Tax Code of the Russian Federation, and ensure individual accounting of all employees' income in tax accounting registers, including those received by them in the form of free meals. In particular, in letters dated April 18, 2012 No. 03-04-06 / 6-117, dated June 19, 2007 No. 03-11-04 / 2/167, the Ministry of Finance of Russia recommends determining the amount of such income based on the total cost of the provided food and data of the time sheet (other similar documents). But in practice, it is more expedient to organize a record of visits to the dining room by each employee of the organization. This will allow a more objective assessment of the income received by him. If the organization cannot determine the amount of income for employees in the form of free meals on a buffet basis, then it will be determined by the tax department by calculation (). There are examples of court decisions confirming the legitimacy of such an approach (see, for example, the resolution of the Federal Antimonopoly Service of the Volga District of June 22, 2009 No. A55-14976 / 2008).

Only in relation to payment for corporate holidays, the financial department agrees that in this case it is not necessary to pay personal income tax, since there is no way to personify and evaluate the economic benefits received by each employee. However, the organization is obliged to take all possible measures to evaluate and record the income received by each employee. And if such measures have not yielded results, personal income tax can not be withheld. Similar conclusions follow from the letters of the Ministry of Finance of Russia dated January 30, 2013 No. 03-04-06 / 6-29, dated April 15, 2008 No. 03-04-06-01 / 86.

However, these clarifications cannot be unequivocally extended to free meals. This is explained by the fact that during corporate holidays, employees are provided not only with free meals, but also recreational activities and so on.

The chief accountant advises: In order to avoid disputes with tax inspectors regarding the calculation of personal income tax from the cost of a buffet, it is better to provide for a method of catering in which you can clearly establish how much the employee ate.

There may be several options:

1. Just pay employees a fixed amount for meals.

2. Order lunches in the office according to pre-made requests of employees. As a rule, in practice, from the proposed menu, employees choose a certain set of dishes for the week ahead.

3. If we are talking about meals in the canteen, you can organize meals for employees on coupons. With such a system, each employee, against signature in the payroll, the cashier issues coupons for a certain amount. The employee gives coupons for his lunches. The statements are transferred to the accounting department, and at the end of each month the cost of food is included in the total income of the employee.

4. In a canteen or cafe, an employee presents an official ID, thus confirming the right to free meals (by agreement between the organization and catering organizations). The cost of lunch is recorded for this employee in a special register, which is transferred to the accounting department at the end of the month.

An example of calculating personal income tax from the cost of free meals, organized on a buffet basis. It is not possible to individually account for the cost of food for each employee. With the consent of employees, the organization determines their taxable income based on total costs for catering

Alfa LLC organizes daily free buffet lunches for its employees. The organization keeps a record of visits to the canteen by each employee. The collective agreement states that meals are provided free of charge, and the amount of income received by each employee is determined monthly by calculation based on the total cost of free meals.

Alfa employs seven people. According to the records of visits to the canteen in June, all employees of the organization, except for the manager A.S. Kondratiev, used the services of the buffet 20 times. Kondratiev was ill for five days, so he visited the canteen only 15 times.

The total cost of free meals in June amounted to 27,000 rubles. (including VAT - 4119 rubles). This month, employees were provided with 135 meals (20 pcs * 6 people + 15 pcs * 1 person). The cost of each lunch is 200 rubles. (including VAT - 31 rubles) (27,000 rubles - 135 units).

Personal income tax from the cost of free meals provided to Kondratiev, Alfa's accountant calculated as follows:
200 rub. * 15 pcs. * 13% = 390 rubles.

The amount of personal income tax from the cost of free lunches provided to other employees is equal to:
200 rub. * 20 pcs. * 13% = 520 rubles.

Attention: Gross violation rules for accounting for objects of taxation (including the absence of tax registers) is a tax offense (), for which tax liability is provided for under the Tax Code of the Russian Federation.

If such a violation was committed during one tax period, the inspection has the right to fine the organization in the amount of 10,000 rubles. If a violation is discovered in several tax periods, the fine will increase to 30,000 rubles.

A violation that led to an underestimation of the tax base will entail a fine in the amount of 20 percent of the amount of each unpaid tax, but not less than 40,000 rubles.

In addition, the tax inspectorate can fine the organization for not fulfilling the duties of a tax agent and not withholding (withholding late) and (or) not transferring (lately transferring) personal income tax from the cost of free meals. According to the Tax Code of the Russian Federation, the fine is 20 percent of the amount that had to be withheld and (or) transferred to the budget (usually 13% of the total cost of food on a buffet basis is taken for this amount). For incomplete withholding of personal income tax, penalties may be charged to the tax agent (clause, article 75 of the Tax Code of the Russian Federation).

Insurance premiums

If, when providing free meals, it is possible to determine the amount of income received by each employee, then from the cost of free meals it is necessary to accrue contributions for compulsory pension (social, medical) insurance and contributions for insurance against accidents and occupational diseases. This follows from paragraph 1 of paragraph 1 of Article 20.1 of the Law of July 24, 1998 No. 125-FZ. In this case, the basis for calculating insurance premiums will be the cost of the food provided, calculated on the basis of market prices including VAT (clause 7, article 421 of the Tax Code of the Russian Federation, clause 3, article 20.1 of the Law of July 24, 1998 No. 125-FZ).

If an organization pays employees monetary compensation for food, then on these amounts also accrue contributions for compulsory pension (social, medical) insurance and contributions for insurance against accidents and occupational diseases. Do this even if the obligation of the employing organization to compensate the cost of the employee's meals is not specified in the labor (collective) agreement. This conclusion follows from paragraph 1 of Article 420, the Tax Code of the Russian Federation, paragraph 1 of Article 20.1 and the Law of July 24, 1998 No. 125-FZ and is confirmed by letters from the Ministry of Health and Social Development of Russia dated May 19, 2010 No. 1239-19, dated March 23, 2010 No. 647-19. Although these clarifications are based on provisions that have ceased to be valid, they are still valid.

If, when providing free meals, it is impossible to determine the amount of income received by each employee (buffet, holding corporate events), then insurance premiums do not need to be calculated from the cost of free meals. Insurance contributions are subject to payments and other remuneration to citizens under labor (civil law) contracts, that is, targeted payments to specific employees. This follows from the provisions of paragraph 1 of Article 420 of the Tax Code of the Russian Federation, paragraph 1 of Article 20.1 of the Law of July 24, 1998 No. 125-FZ. The correctness of this approach is confirmed by paragraph 4 of the letter of the Ministry of Labor of Russia dated May 24, 2013 No. 14-1-1061 and arbitration practice (see the definition of the Supreme Arbitration Court of the Russian Federation dated September 9, 2013 No. 11907/13, the decision of the Federal Antimonopoly Service of the Volga District of April 29, 2013 No. A12-19716/2012). Although these explanations arbitrage practice are based on the provisions of the no longer valid Law of July 24, 2009 No. 212-FZ, they are still relevant.

Accounting for the cost of free meals provided to employees at the expense of the organization in the calculation of other taxes depends on the applicable taxation system.

income tax

When calculating income tax, the cost of free meals is included in labor costs. But for this, two conditions must be met:

the cost of free meals for employees is provided for by labor (collective) agreements. See fragment of the collective agreement providing for free meals;

an organization can determine the amount of income (in the form of free meals) received by each employee.

If these conditions are not met, the cost of free meals does not reduce taxable income.

This procedure follows from the provisions of paragraph 25 of Article 255, paragraph 25 of Article 270 of the Tax Code of the Russian Federation. Similar clarifications are given in the letters of the Ministry of Finance of Russia dated February 11, 2014 No. 03-04-05 / 5487, dated March 31, 2011 No. 03-03-06 / 4/26.

Agricultural organizations, when calculating income tax, take into account the cost of food for employees engaged in agricultural work, as part of other expenses (subclause 42, clause 1, article 264 of the Tax Code of the Russian Federation). At the same time, it is not necessary to provide for the payment of meals in labor (collective) agreements. There is no such requirement for other expenses in the legislation.

When to recognize expenses

Under the cash method, include labor costs in the tax base upon payment (). Therefore, in tax accounting, the cost of free lunches provided during the month, reflect simultaneously with the payment of salaries. With the accrual method on the last day of the month to which labor costs relate (clause 4, article 272 of the Tax Code of the Russian Federation).

If the organization uses the accrual method, the cost of free meals must be taken into account separately, depending on which category of staff is provided with meals (cash compensation accrued). This is due to the fact that labor costs are divided into direct and indirect (clause 1, article 318 of the Tax Code of the Russian Federation).

If the organization is engaged in the production and sale of products (works, services), define the list of direct costs in accounting policy(Clause 1, Article 318 of the Tax Code of the Russian Federation).

Attention: organizations independently determine the list of direct expenses (clause 1 of article 318 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated January 26, 2006 No. 03-03-04 / 1/60 and the Federal Tax Service of Russia dated February 24, 2011 No. KE-4 -3/2952). However, the division of costs into direct and indirect should be economically justified. Otherwise, tax inspectors can recalculate income tax.

The cost of free meals for employees directly involved in production, consider as part of direct costs. The cost of free meals for management personnel is classified as an indirect cost.

When calculating income tax, write off the costs of free food included in direct expenses as the products are sold in the cost of which they are taken into account (paragraph 2, clause 2, article 318 of the Tax Code of the Russian Federation).

Take into account the costs of free meals, which are related to indirect costs, at the time of accrual (clause 2, article 318 of the Tax Code of the Russian Federation).

If the organization provides services, then at the time of accrual, not only direct, but also indirect costs can be reflected in tax accounting (paragraph 3, clause 2, article 318 of the Tax Code of the Russian Federation).

IN trade organizations all labor costs are recognized as indirect (paragraph 3 of article 320 of the Tax Code of the Russian Federation). Therefore, take into account the cost of free meals on the last day of the month to which they refer.

An example of the calculation of monetary compensation for food expenses. The organization applies the general system of taxation. Free meals for employees are provided for by the employment contract

LLC “Trading firm “Germes”” provides its employees with monetary compensation for food expenses. The procedure for providing compensation is prescribed in the employment contract. For the first half of the year, the amount of daily compensation was approved by order of the head of the organization in the amount of 120 rubles.

February has 19 business days. The organization has 16 people. During the month, two employees were on vacation, one was on a business trip (5 working days), another one was sick (7 working days). The rest of the staff worked for a full month.

The number of person-days for which compensation is calculated in February is:
(16 people - 4 people) * 19 days + 1 pers. * (19 days - 5 days) + 1 person * (19 days - 7 days) = 254 people/day

The total amount of compensation is equal to:
120 rub. * 254 people/day = 30,480 rubles.

At the end of the month, the Hermes accountant included the accrued compensation amounts (taking into account the actual hours worked) in the income of each employee.

Employees have no rights to deductions for personal income tax. The rate of contributions for insurance against accidents and occupational diseases is 0.2 percent. The organization accrues contributions for mandatory pension (social, medical) insurance according to general rules.

The following entries were made in the accounting of the organization:

Debit 44 Credit 70
- 30 480 rubles. - monetary compensations for food expenses provided for by the collective agreement have been accrued;

Debit 70 Credit 68 subaccount "Calculations for personal income tax"
- 3962 rubles. (30,480 rubles * 13%) - personal income tax withheld;

Debit 44 Credit 69 sub-account "Calculations for pensions"
- 6705.60 rubles. (30,480 rubles * 22%) - pension contributions have been accrued;

Debit 44 Credit 69 subaccount "Calculations for social insurance»
- 883.92 rubles. (30,480 rubles * 2.9%) - contributions for compulsory social insurance have been accrued;

Debit 44 Credit 69 sub-account "Calculations for health insurance"
- 1554.48 rubles. (30,480 rubles? 5.1%) - contributions for compulsory health insurance have been accrued;

Debit 44 Credit 69 sub-account "Settlements with the FSS on contributions for insurance against accidents and occupational diseases"
- 60.96 rubles. (30,480 rubles * 0.2%) - contributions for insurance against accidents and occupational diseases have been accrued;

Debit 70 Credit 50
- 26 518 rubles. (30,480 rubles - 3,962 rubles) - compensation for food expenses was paid.

When calculating the income tax, the accountant of Hermes included in the expenses the amount of compensation and the insurance premiums accrued on it 39,684.96 rubles. (30,480 rubles + 6705.60 rubles + 883.92 rubles + 1554.48 rubles + 60.96 rubles).

Situation: is it necessary to charge VAT on the cost of free meals provided to employees at the initiative of the organization

Yes, it is necessary if free meals are provided to employees in kind on a personalized basis.

VAT on the cost of free meals in kind must be charged if it is provided to employees in person. Such an operation is recognized as a gratuitous transfer of goods and is subject to VAT. The tax base is the market value of the lunch without VAT. The amount of input VAT presented by the sellers of the relevant goods is subject to deduction in accordance with the generally established procedure.

Answered by Alexander Sorokin,

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

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

The opportunity to have a normal lunch near the workplace eliminates the need to look for a canteen or cafe, stand in line and wait for an order or delivery. Lunch in the dining room includes hot meals, which are much healthier than snacks, pizza or Ossetian pies to order. Lunch in the dining room, as a rule, compares favorably in price with the delivery of dishes or ordering in a restaurant. In addition, many companies finance the meals of employees, issue lunch cards or special coupons. When visiting a corporate canteen, you do not have to worry about the sanitary conditions of cooking: if meals are organized by catering professionals, then there is no room for doubts about the quality of the dishes provided.

What is a corporate canteen

An enterprise is called a corporate canteen Catering located on the premises of any company or industrial complex and intended for employees of this enterprise. The canteen provides employees with the opportunity to have a full meal. The menu of such a dining room, as a rule, has several options for first and second courses, salads, drinks and desserts. The canteen menu may vary depending on the day of the week.

Enterprises are able to have both canteens with a full production cycle and canteens in which cooking is done on the spot. In the first case, the dining room has its own workshop for cooking dishes from scratch and the corresponding capacities. In the second, dishes or individual ingredients are brought to the dining room for cooking or heating. The choice of the type of dining room depends on the size of the available space and the preferences of a particular customer.

Catering company "Ministry" has significant experience in catering for business in Moscow, as well as throughout Russia and abroad. We offer our customers the creation of a modern dining room with first-class service and excellent quality dishes. Our team of experienced managers will take care of all the coordinating tasks associated with equipping the dining room in the allocated area, developing the concept of dining room and menu design in accordance with your requests.

Nutrition is one of the most important factors determining the health of working citizens. Balanced diet V work time at manufacturing enterprises improves the health of workers and employees, thereby reducing health care costs and social Security. In addition, the organization of rational nutrition at the place of work, taking into account the complexity and working conditions, allows not only to restore working capacity and reduce morbidity, but also contribute to the normalization of the psychological climate in the team and increase productivity by reducing production costs and saving time.

In large organizations canteen for employees is a necessary component. Industrial enterprises, large commercial and government institutions, as well as business centers need this format of nutrition. In many commercial and government organizations dining room is mandatory requirement, for example, in educational institutions, orphanages, social organizations etc.

You can organize corporate meals in the canteen in three formats, depending on the number of employees, the availability of free space, as well as the financial capabilities of the company and its employees:

• Dining room full cycle. Such a catering establishment implies the organization of a full cycle of cooking - from the preparation of raw materials to distribution. This format is suitable for industrial enterprises, public institutions, as well as for large firms and business centers.
• Preparatory dining room. Organization of food in the conditions of the limited areas. Production capacity will be reduced as much as possible. In this case, preliminary preparation of raw materials and products is carried out at the Vkusny Vybor plant, the dishes are brought to readiness (heated, laid out) on the customer’s territory.
• Buffet distribution. In the absence of free space, catering is nevertheless possible. Vkusny Vybor delivers ready-made meals in special containers, heats them up on the territory of the customer's enterprise and distributes them to employees, and cleans the premises in the afternoon.

Works provided for the provision of services for organizing a canteen:

• Drawing up a complete technological project with subsequent control over the implementation of the entire complex of works;
• Distribution line installation, cooking equipment, refrigeration equipment. Design of the client area (possible design options in the corporate style of the company). Installation of dining room furniture, tables, chairs, etc.
• Development of a variety of menus(vegetarian, dietary, lean);
• High quality and a high level of customer service.

Dining room from Tasty Choice today it is modern kitchen equipment and a distribution line, very good system ventilation and air conditioning, decent interior solution, super-fast service. A rationally organized service system will ensure the time spent in the queue, even if it consists of twenty people, no more than 4-5 minutes. Therefore, both for the employees of the enterprise, and for the employees of the offices of the business center in which the canteen is located, and for those who find themselves passing through this area or on the road nearby, such a canteen is the most advantageous option, especially when there is a total lack of time.

As for the menu, first of all, customers are captivated by the variety of items offered and the prices. The average check is 90 rubles. Change of positions of dishes is carried out several times a week. The menu is compiled in the good old traditions - taking into account both the calorie content of dishes and their value in terms of the presence of vitamins. All this is explained by the high professionalism of the chefs and first-class equipment, which helps to preserve all the most valuable things in the products.

Company Vkusny Vybor organized more than 100 canteens at enterprises Moscow and Moscow region.

Here is a part of the list of enterprises whose employees eat daily in canteens from the Vkusny Vybor company

Commercial enterprises:

State organizations:

Educational establishments:

Hospitals:

Social objects:

Orphanages:

"Accountant's adviser", 2009, N 11

In the last issue of the magazine, we considered the problems of catering in a canteen owned by the landlord, as well as the features of accounting and taxation of operations to pay workers compensation for food expenses and pay for the services of third-party catering organizations.

However, if the organization is quite large, it may be more profitable to open your own canteen. We will talk about the intricacies of accounting and taxation in such a situation in this article.

Own dining room - on the "imputation" or not?

First of all, it is necessary to clarify the issue of the tax regime that should be applied to the activities of your own canteen. After all, catering services in accordance with the requirements of Ch. 26.3 of the Tax Code of the Russian Federation can be transferred to UTII (clauses 8 and 9 of clause 2 of article 346.26 of the Tax Code of the Russian Federation), and this special regime is "compulsory", and its application does not depend on the desire of the organization, but on the requirements of local legislation.

Number of employees and structure of authorized capital

To begin with, let us clarify that organizations whose average number of employees exceeds 100 people, as well as organizations in which the share of participation of other organizations is more than 25%, do not have to worry - according to clause 2.2 of Art. 346.26 of the Tax Code of the Russian Federation, such organizations are generally not transferred to the payment of UTII, even if they carry out activities for which this special regime has been introduced in a given area.

If, for example, an organization is created by one or more individuals, and the average number of employees has not yet reached 100 people, but there is already a canteen, the organization may fall under UTII. And here you need to pay attention to the following nuances.

Visitor hall area

Of no small importance is the area of ​​the visitor service hall - a specially equipped room designed for the consumption of finished culinary products, confectionery and purchased goods.

Indeed, according to par. 8 p. 2 art. 346.26 of the Tax Code of the Russian Federation, public catering services are transferred to "imputation" only if they are provided through facilities whose area of ​​\u200b\u200bthe customer service hall is not more than 150 square meters (for each catering facility).

If the area of ​​the visitor service hall exceeds 150 square meters, the "imputation" is not applied.

Thus, you need to check what is the area of ​​the room where the workers eat. As explained in the Letter of the Ministry of Finance of Russia dated 03.02.2009 N 03-11-06/3/19, other premises - for example, a kitchen, a place for distribution and heating finished products, cashier's place, utility rooms, etc. - in the area of ​​​​the visitors' service hall for the purposes of applying UTII should not be included.

The area of ​​the visitor service hall is determined on the basis of inventory and title documents containing information on the appointment, design features and the layout of the premises of such an object, as well as information confirming the right to use this object (for example, on the basis of a contract for the sale of non-residential premises, a technical passport for non-residential premises, plans, diagrams, explications, lease agreements (sublease) of non-residential premises or part thereof ( parts), etc.).

Who and how do we feed

If exemption from UTII based on the area of ​​the dining hall, the number of employees or structure authorized capital did not arise, there is a possibility that the tax authorities will require the organization to pay UTII from the activities of its canteen. And in order to understand the question - is it really necessary to pay a single tax - you should carefully analyze who and how they feed in the canteen organization.

First of all, we emphasize that in practice there are often situations where when employees of not only this organization, but also other organizations eat in the canteen. For example if the organization that owns the building, in which, among other things, its canteen is located, rents out part of the premises and allows employees of tenant firms to eat in the canteen of the lessor organization. Or simply if the management of an organization that has a canteen decides to serve everyone who comes there in its canteen, regardless of whether they are employees of the organization or not. It is also possible that on weekdays during working hours only employees of the company eat in the canteen, but in the evenings and on weekends the canteen provides services to third parties for holding gala evenings, banquets, anniversaries, weddings. In such situations, it turns out that the organization, in addition to other activities, is also engaged in the provision of catering services to third parties in order to generate income, which means that the activity of the canteen can rightfully be recognized as an independent type entrepreneurial activity organizations. And then the payment of UTII cannot be avoided, of course, subject to the above criteria (the number of employees, the structure of the authorized capital, the area of ​​\u200b\u200bthe trading floor).

If only their employees are fed in the canteen, the situation becomes not so clear.

On the one hand, the Ministry of Finance of Russia has repeatedly indicated that in such cases the activities of the canteen are subject to transfer to the payment of UTII.

For example, in the Letter of the Ministry of Finance of Russia dated April 17, 2007 N 03-11-04 / 3/118, it was explained that UTII should be applied if only its employees eat in the service canteen and the cost of meals is deducted from them wages(since catering services are provided for a fee and, therefore, should be recognized as entrepreneurial activity). Similarly, in the Letters of the Ministry of Finance of Russia dated March 17, 2006 N 03-11-04 / 3/141 and dated March 2, 2006 N 03-11-04 / 3/101, it was specified that if employees eat in the canteen for a fee - even if it is only employees of the organization, and even if the cost of meals covers only the cost of paying for food (that is, the organization does not receive any profit from the activities of the canteen), the activities of the canteen still fall under UTII.

Moreover, financiers require the use of UTII even if the meals of employees are fully or partially paid by the employer. For example, in the Letters of the Ministry of Finance of Russia of September 29, 2008 N 03-11-04 / 3/446, of August 21, 2008 N 03-11-04 / 3/393, of December 19, 2007 N 03-11-04 / 3/505 they stated that the activities of the organization for the provision of catering services to employees of the organization, which are fully or partially paid at the expense of the organization’s funds, are subject to transfer to the payment of UTII, arguing that the source or procedure of financing as criteria for resolving the issue of applying UTII in relation to public catering services in ch. 26.3 of the Tax Code of the Russian Federation are not provided, and therefore:

• it does not matter whether the employees themselves bear the cost of paying for food services or these services are paid for at the expense of the employing organization,
• and it does not matter whether the organization makes a profit from the activity of the canteen or the canteen provides services to employees at prices below the cost of the products used.

On the other hand, if only employees of the organization eat in the canteen, and the price of the dishes only covers (or does not even cover) the costs of their production, that is, if the canteen does not bring profit to the organization or even is unprofitable, the organization has an additional an argument in favor of abandoning the use of UTII, which is actively supported by arbitration practice.

The fact is that initially, by definition, the taxation system in the form of UTII, in accordance with paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation, can only be applied in respect certain types entrepreneurial activity. But, according to paragraph 1 of Art. 2 of the Civil Code of the Russian Federation, entrepreneurial activity is considered "an independent activity carried out at one's own risk, aimed at systematic obtaining profit from the use of property, the sale of goods, the performance of work or the provision of services. "So, the main feature of entrepreneurial activity is that its goal should be systematic profit, income generation.

If the organization opens its own canteen, in which only its employees eat, the activities of such a canteen are not aimed at generating income, but at creating more comfortable working conditions for employees, at ensuring the realization of their rights to rest and food, provided for labor law. And this is true not only in the case when food is provided by low prices and the canteen actually operates at a loss, but in principle and if the prices set by the organization for the food of workers cover the costs and make it possible to receive a small profit from the functioning of the canteen.

As we have already noted, the established arbitration practice indicates that judges often support taxpayers. At the same time, it is interesting to pay attention to the arguments given in the court decisions so that you can use similar arguments in the event of a dispute with tax office.

Thus, in Resolutions of the Federal Antimonopoly Service of the Moscow District dated April 16, 2009 N KA-A40 / 2929-09, the judges supported the taxpayer who did not pay UTII from the activities of providing catering services to his employees for a fee in their own canteens, on the grounds that this activity was carried out by the organization not as an independent type of entrepreneurial activity, but as an obligation of the employer stipulated by the collective agreement to provide food for employees of the organization employed in other areas of activity that bring profit.

In the Decree of the Federal Antimonopoly Service of the Central District of July 6, 2009 in case N A62-6057 / 2008, the judges drew attention to the fact that the basis for the obligation to calculate and pay UTII is only the actual implementation of entrepreneurial activity. And since in the situation under consideration, the canteen for catering for the employees of the enterprise was located in a closed protected area, there was no access to the canteen for third parties, and complex lunches were prepared in the canteen in small quantities, which were sold to employees without a trade margin, the judges concluded that the activities of such a canteen were not wears independent character and is not aimed at making a profit, that is, it is not an entrepreneurial activity, but only serves as a source of creating more comfortable working conditions for the employees of the enterprise.

Similar arguments were used in other court decisions, for example, in the Decree of the Federal Antimonopoly Service of the North-Western District of January 15, 2009 in case N A05-5277/2008. Similarly, in the Decree of the Federal Antimonopoly Service of the Volga District dated October 28, 2008 in case N A65-610 / 2007-SA2-22, the judges recognized the right of the organization not to pay UTII on the grounds that the catering points included in the catering plant of the enterprise were located on the territory enterprises, access to which was limited by the access system. Moreover, the task of the public catering plant (based on the regulation on the plant adopted at the enterprise) was to provide food only to the employees of the organization, and by a special order - a resolution on the enterprise, the mark-up on the dishes sold by the plant was reduced, which was due to a decrease in attendance by employees of the company to food outlets and an increase in the incidence of the digestive system. Therefore, the judges decided that the activity of the catering plant is not aimed at making a profit from the sale of catering products, but at providing meals to the employees of the company during working hours. The lack of free access of unauthorized visitors to catering points located on the territory of the enterprise has become additional evidence that the organization does not pursue the goal of making a profit from the activities of the catering plant, especially since the tax authority did not provide evidence of the availability of free access for anyone to catering points, located on the premises of the enterprise.

And the FAS of the Ural District in the Decree of 02.02.2009 N F09-36 / 09-C2 also emphasized that the use of non-residential premises for the purposes of organizing the preparation and eating of its employees, in itself, cannot testify to the implementation by the company of activities in the course of which an object of taxation of UTII is formed. In the situation under consideration, it was found that the prices applied in the canteen did not lead to the formation of profits as a result of the activities for the provision of catering services. In addition, during the tax audit, the fact that these services were provided to other persons, except for employees of the organization, was not established.

Thus, important arguments in the dispute with tax authorities can be:

• the terms of the collective agreement, proving that the creation of their own canteen is not due to the desire of the organization to receive additional profit, but the obligation of the employer to provide employees with hot meals;
• the location of the canteen and the system of admission to the canteen (after all, the limited access to the canteen only for the employees of the organization is additional evidence that the organization seeks only to improve working conditions for its employees);
• the pricing procedure for canteen services, indicating that there is no intention to make a profit from the canteen's activities.

By the way, the Presidium of the Supreme Arbitration Court of the Russian Federation has already expressed its opinion on one of these situations. The Decree of the Presidium of the Supreme Arbitration Court of the Russian Federation of February 13, 2007 N 9565/06 considered the situation when the artel, in accordance with the collective agreement, fed workers without charging payment on account of daily field allowances and did not receive any income from this activity. On this basis, the court concluded that such activities were not of an entrepreneurial nature, and the actions of the artel were qualified as measures to create normal working conditions. And the Presidium of the Supreme Arbitration Court of the Russian Federation decided that under these circumstances it was impossible to recognize that the artel carried out entrepreneurial activities in the provision of public catering services and it did not have an object of taxation on a single tax on imputed income.

"General mode" canteen - problems of tax accounting

But even if the organization manages to defend its right not to apply UTII in relation to the activities of its own canteen, designed to serve employees, this, unfortunately, does not mean that it will avoid all tax problems.

After all, at general mode taxation also has its complications. On the one hand, in ch. 25 of the Tax Code of the Russian Federation there is a special art. 275.1, which regulates the features of tax accounting for the activities of service industries and farms, which include canteens. And this article provides that the tax base for the activities of service industries and farms should be determined separately from the tax base for other types of activities. From which it follows that the costs incurred by service production cannot be taken into account together with similar costs incurred in the ordinary course of business. And on the other hand, in the list of other expenses related to production and sales, in paragraphs. 48 p. 1 art. 264 of the Tax Code of the Russian Federation also presents the costs associated with the maintenance of the premises of public catering facilities serving labor collectives (including the amount of accrued depreciation, the cost of repairing premises, the costs of lighting, heating, water supply, electricity, as well as fuel for cooking), - if such expenses are not taken into account in accordance with Art. 275.1 of the Tax Code of the Russian Federation.

This means that it is necessary to decide how to consider the dining room in tax accounting - whether it should be recognized as a service industry or not.

We only feed our employees

Let's start with cases when only employees of this organization are fed in their own dining room. In other words, if unauthorized persons who are not employees of the organization do not have the opportunity to eat in this canteen and, therefore, the sale of catering services to the side does not occur.

In such a situation, as financiers have repeatedly explained, it is not necessary to consider the canteen as an object of servicing production. The cost of its maintenance (depreciation amounts, the cost of repairing premises, the cost of lighting, heating, water supply, electricity, as well as fuel for cooking) should be included in other expenses related to production and sale, on the basis of paragraphs. 48 p. 1 art. 264 of the Tax Code of the Russian Federation, and the cost of remuneration of employees of the canteen, who are on the staff of the organization, must be taken into account as part of the cost of remuneration on the basis of Art. 255 of the Tax Code of the Russian Federation. Such an opinion, in particular, is expressed in the Letters of the Ministry of Finance of Russia of March 13, 2008 N 03-03-06/1/173, of October 1, 2007 N 03-03-06/1/703 and many others.

As explained in the Letters of the Ministry of Finance of Russia dated April 17, 2007 N 03-11-04 / 3/118 and dated March 29, 2007 N 03-03-06 / 1/186, as well as in the Letter of the Federal Tax Service of Russia for Moscow dated January 15. 2008 N 18-11/ [email protected], for the purposes of Ch. 25 Tax Code of the Russian Federation service industries and farms include subsidiary farm, objects of housing and communal services, social and cultural spheres, training centers and other similar facilities, industries and services that sell goods, works, services both to their employees and to third parties. This means that if there is no sale to third parties, for example, if the canteen is located on the territory of the plant and serves only its employees, then there is no service production, and the norms of Art. 275.1 of the Tax Code of the Russian Federation do not apply.

The same position was expressed by the financiers in the recent Letter of the Ministry of Finance of Russia dated September 16, 2009 N 03-03-06 / 1/584, emphasizing that if the canteen is located on the territory of the enterprise and serves only its employees, the costs associated with maintaining the premises such a canteen are to be included in other expenses related to production and sale, on the basis of paragraphs. 48 p. 1 art. 264 of the Tax Code of the Russian Federation.

The judges agree with this approach. For example, in the previously mentioned Decree of the Federal Antimonopoly Service of the Volga District of October 28, 2008 in case N A65-610 / 2007-SA2-22, they indicated that the norms of tax legislation do not provide for the application of Art. 275.1 of the Tax Code of the Russian Federation for departments that organize catering for employees of the enterprise. In their decision, the judges drew attention to the fact that the production and sale of public catering products were not the main activity for the organization, that the catering plant was created at the enterprise specifically to serve the main production process organization and satisfaction of the nutritional needs of the employees of the enterprise involved in all stages of the main production process during the working day, and, therefore, the catering plant was not a specialized catering establishment aimed at conducting independent business activities to sell its products, but an integral structural unit of the enterprise , therefore, it could not be considered as a separate isolated production unit without comparing the data for the whole organization.

The judges also emphasized that the timely and high-quality provision of food to employees directly affects their productivity and, therefore, is one of the main factors affecting the financial and economic activities of the organization and directly on the results of this activity. Therefore, it could be concluded that the activity of the catering plant was aimed at generating income, but not a separate income from the provision of public catering services, but income from the entire production activities the enterprise as a whole - and, therefore, the costs associated with the activities of the plant could well be recognized as economically justified, that is, the requirements of Art. 252 of the Tax Code of the Russian Federation were implemented. Consequently, the costs of the plant's activities reasonably reduced the tax base of the enterprise for income tax.

However, there are also "reverse" examples from arbitration practice. In particular, in the Decree of the Federal Antimonopoly Service of the Urals District dated October 22, 2008 N F09-7611 / 08-C3 in case N A50-18435 / 07, the judges decided that despite the fact that the canteen building listed on the balance sheet of the enterprise (in which the canteen) was located on the territory of the enterprise and the sale of public catering services was carried out exclusively by employees of the enterprise, the canteen and buffet serving labor collectives should be classified as service industries and farms, and they are subject to a special procedure for determining the tax base provided for in Art. 275.1 of the Tax Code of the Russian Federation.

So even if only employees of the organization eat in the canteen, there is a possibility of a dispute with the tax office. Although, as we have already noted, at present the position of financiers and tax specialists is that in such situations the provisions of Art. 275.1 of the Tax Code of the Russian Federation are not applicable, and the costs of your own dining room must be taken into account on the basis of paragraphs. 48 p. 1 art. 264 of the Tax Code of the Russian Federation and Art. 255 of the Tax Code of the Russian Federation.

We feed our own and others

If not only its employees, but also outsiders eat in the canteen, it turns out that the organization sells catering services to the side and derives additional income from this activity. Therefore, even if the sale to the side is small and if, on the whole, according to the results of the period, the organization receives not profit, but losses from the activities of the canteen, it turns out that nevertheless this organization carries out entrepreneurial activity, which can be qualified as a service production activity.

On the one hand, canteens are not directly mentioned in Art. 275.1 of the Tax Code of the Russian Federation among the objects of service industries and farms. The objects of housing and communal services in this article include housing stock, hotels (with the exception of tourist ones), houses and hostels for visitors, objects of external improvement, artificial structures, swimming pools, facilities and beach equipment, as well as gas, heat and electricity supply facilities population, sites, shops, bases, workshops, garages, special machines and mechanisms, warehouses intended for Maintenance and repair of housing and communal facilities of the socio-cultural sphere, physical culture and sports. And to the objects of the socio-cultural sphere - health care facilities, culture, children's preschool facilities, children's recreation camps, sanatoriums (dispensaries), recreation centers, boarding houses, physical education and sports facilities (including tracks, hippodromes, stables, tennis courts, playgrounds for golf games, badminton, health centers), objects of non-production types of consumer services for the population (baths, saunas). As you can see, the direct mention of canteens in the text of Art. 275.1 of the Tax Code of the Russian Federation no.

However, experts of the financial department nevertheless consider it possible to apply the requirements of Art. 275.1 of the Tax Code of the Russian Federation and canteens. This, in particular, is stated in the Letter of the Ministry of Finance of Russia of 04.04.2006 N 03-03-04/1/318. And in the Letters of the Ministry of Finance of Russia dated November 13, 2007 N 03-03-06 / 4/148 and dated November 07, 2007 N 03-03-06 / 1/775, it was explained that if the canteen is located on the territory of the organization and serves as employees organizations and third parties, the costs associated with the maintenance of the dining room are to be included in the costs in accordance with the procedure provided for in Art. 275.1 of the Tax Code of the Russian Federation.

The main problem of tax accounting service industries and farms under Art. 275.1 of the Tax Code of the Russian Federation is that the organization will have to determine the tax base for the activities of service industries and farms separately from the tax base for other types of activities. And this implies something more than just separate accounting for income and expenses for core and service activities. The fact is that if a loss is received in the servicing production, it can be recognized for tax purposes. only if all three conditions are met:

1) the cost of goods, works, services of service industries and farms sold by the organization must correspond to the cost of similar services provided by specialized organizations engaged in similar activities (in other words, the prices for dishes in the canteen of the company should not be lower than the prices for similar dishes in specialized enterprises catering - in cafes, canteens, restaurants, for which the provision of catering services is the main activity);

2) the costs of maintaining facilities of service industries and farms should not exceed the usual costs of servicing similar facilities carried out by specialized organizations for which this activity is the main one (in other words, the costs of maintaining a canteen company should not be higher than similar costs of specialized public catering enterprises) ;

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

If at least one of the above conditions is not met- for example, if in order to ensure that employees do not refuse hot meals, management decides to completely abandon mark-ups or, by applying a small mark-up, nevertheless set prices for dishes in their own canteen at a level significantly lower than prices for similar dishes in a cafe, restaurants, catering chains, the loss received from the activities of the canteen will not be taken into account when calculating income tax(will not be taken to reduce the profit received from the main activities of the firm). It can be postponed for a period not exceeding 10 years, and only the profit that may be received in the future from the activities of service industries and farms can be directed to its repayment.

Catering as one of the main activities

However, if the organization plans not only to feed its employees, but also systematically provide catering services to third parties, it makes sense for the management of the organization to arrange these operations so that the activity of providing catering services is considered as one of the varieties of the main business activity of the company. In other words, it is advisable to give your canteen (or even your own network of catering points) the status of not a service industry, but one of the main industries.

To do this, it is necessary to register catering services among the main activities of the company in the constituent and registration documents, as well as arrange canteens (or a network of catering points) as independent structural units (in particular, by developing appropriate regulations on catering units).

In this case, the accounting of income and expenses associated with the provision of catering services will need to be kept in general order- income will be recognized as sales proceeds, and canteen expenses will be accounted for as expenses for ordinary activities (material expenses, labor costs, depreciation, other expenses associated with production and sale), etc. The procedure for recognizing these expenses as direct or indirect will need to be fixed in the accounting policy.

note- if catering services are one of the main activities for the organization, they may well fall under UTII. Therefore, you need to check the area of ​​the customer service hall, average headcount employees, the structure of the authorized capital, and also take into account the peculiarities of local legislation - in general, make sure whether the organization is exempt from UTII or still falls under this regime.

Accounting in your own dining room

The procedure for accounting for operations to provide employees with food in their own canteens depends primarily on the "status" of the canteen: whether it is considered as serving production, subordinated to the goals of the main activity (even if part of its products is sold to the side), or the provision of catering services is for the organization independent business activity.

If the canteen is a service production

Let's start with the first case - when the canteen was created either exclusively to feed only its employees, or mainly for this purpose, although outsiders can also eat in the canteen (or, for example, on weekends ceremonial events can be held in the canteen for a fee ).

In such situations, the provision of catering services is not considered and is not formalized as one of the independent types of entrepreneurial activity, therefore, in accounting, transactions related to the activities of the canteen are reflected in the manner prescribed for service industries and households - using account 29 "Serving production and economy".

The logic of applying this account is similar to the scheme for using account 20 "Main production": all expenses directly related to the provision of canteen services are collected on a debit, and the actual cost of services rendered is written off on a credit.

If employees eat for a fee - regardless of whether they are paid in cash directly when visiting the canteen or the cost of food is deducted from their wages - accounting for income and expenses related to the activities of the canteen is kept on account 90 "Sales".

Example 1. The production company CJSC Rubin, in accordance with the collective agreement, must provide the employees of the enterprise with the opportunity to receive hot meals on the territory of the enterprise. For these purposes, an own canteen was created, which serves only the employees of the enterprise. Meals are provided to employees for a fee, the cost of the provided meals is deducted from the employees' wages on a monthly basis (based on employees' applications and accounting data for dishes served to employees in the canteen over the past month).

Suppose the following transactions were made in the current month:

1. foodstuffs were purchased in the amount of 400,000 rubles, of which foodstuffs in the amount of 376,000 rubles were spent;
2. wages were accrued to employees of the canteen, as well as UST, pension contributions, contributions for injuries in the total amount of 60,000 rubles;
3. depreciation of the premises and equipment of the canteen was charged in the amount of 14,390 rubles;
4. accrued communal payments in the amount of 12,000 rubles;
5. revenue from the sale of dishes amounted to 520,000 rubles.

To simplify the example, we will not consider VAT calculations.

The accountant of CJSC Rubin will reflect the operations as follows:

Debit 10 Credit 60

Debit 29 Credit 10

Debit 29 Credit 70, 69

Debit 29 Credit 02

Debit 29 Credit 60

Debit 62 Credit 90

RUB 520,000 - reflected the proceeds from the sale of dishes to employees (from the provision of catering services for a fee);

Debit 90 Credit 29

RUB 462,390 (376,000 + 60,000 + 14,390 + 12,000) - the actual cost of the catering services provided was written off (the actual costs of the canteen were written off);

Debit 90 Credit 99

RUB 57,610 (520,000 - 462,390) - profit from the activity of the canteen was revealed;

Debit 70 Credit 62

RUB 520,000 - the cost of food is deducted from the wages of employees.

If food is provided to employees free of charge - for example, if we are talking about therapeutic and preventive nutrition, which is provided to employees at the expense of the employer - the cost of actually provided food services is written off to the debit of the cost accounting accounts of those units whose employees received food (for example, to the debit of the account 20 "Main production").

Example 2. Let's change the conditions of example 1 and suppose that the employees of the main production of CJSC Rubin are entitled to therapeutic and prophylactic nutrition. For this purpose, the company has created its own canteen, which provides employees with free meals in accordance with the requirements of the law.

In this case, operations on the activities of the dining room will be reflected in the accounting as follows:

Debit 10 Credit 60

400 000 rub. - Purchased food products are credited;

Debit 29 Credit 10

RUB 376,000 - written off the products used in the preparation of dishes;

Debit 29 Credit 70, 69

60 000 rub. - wages, unified social tax, pension contributions and contributions for injuries have been accrued;

Debit 29 Credit 02

RUB 14,390 - accrued depreciation of the premises and equipment of the canteen;

Debit 29 Credit 60

12 000 rub. - accrued utility bills for the dining room;

Debit 20 Credit 29

RUB 462,390 (376,000 + 60,000 + 14,390 + 12,000) - the actual cost of therapeutic and preventive nutrition provided free of charge to employees of the main production was written off (increases the costs of the main production).

If catering is one of the activities

If the organization feeds in its own canteens and buffets not only its employees, but also everyone, and the provision of catering services is considered and formalized as one of the independent activities of the company, the accountant should organize the accounting of such operations according to the general rules established for public enterprises. nutrition.

Of course, the procedure for accounting for transactions within the framework of this type of activity should be fixed in the accounting policy of the company. At the same time, it is necessary to take into account two very important points.

Firstly, food records should be kept on account 41 "Goods". Products in the pantry (in the warehouse of the canteen) are taken into account on subaccount 41-1 "Goods in warehouses". And the products in the buffet are taken into account on subaccount 41-2 "Goods in retail trade". The movement of containers is reflected on sub-account 41-3 "Containers for goods and empty".

Secondly, the cost of dishes is formed on account 20 "Main production". However, this account takes into account only the food used in the preparation of dishes, that is, this account is, in fact, "material". But the wages of the canteen employees (including cooks directly involved in cooking), as well as the costs of maintaining the canteen (depreciation, rent, utility bills, cleaning expenses, etc.), are reflected in account 44 " Selling expenses.

The financial result from the provision of catering services is monthly revealed on account 90 "Sales". Moreover, if settlements with customers are made in cash - in other words, there is a direct exchange of dishes for cash - account 62 "Settlements with buyers and customers" can not be used, and cash proceeds can be recognized as a direct debit of account 50 "Cashier" and the credit of account 90 "Sales".

Example 3. Let's change the conditions of example 1 again. Suppose that, in accordance with the charter of CJSC Rubin, the provision of catering services is one of the activities of the enterprise, and in the canteen of CJSC Rubin, designed as an independent structural unit firms, not only employees, but also everyone who wants to eat. We also assume that the activity of the dining room falls under UTII. So that the numerical data does not change, let's assume that wages and contributions for compulsory pension insurance and for injuries still total 60,000 rubles. (although UST is not paid when applying UTII).

In this case, the accountant of CJSC Rubin will reflect the transactions as follows:

Debit 41-1 Credit 60

400 000 rub. - the purchased foodstuffs were credited to the pantry;

Debit 20 Credit 41-1

RUB 376,000 - written off the products used in the preparation of dishes;

Debit 44 Credit 70, 69

60 000 rub. - wages, pension contributions and injury contributions are accrued;

Debit 44 Credit 02

RUB 14,390 - accrued depreciation of the premises and equipment of the canteen;

Debit 44 Credit 60

12 000 rub. - accrued utility bills for the dining room;

Debit 50 Credit 90

RUB 520,000 - reflected revenue from the provision of catering services;

Debit 90 Credit 20

RUB 376,000 - written off the cost of sold dishes (based on the cost of products used in their manufacture);

Debit 90 Credit 44

RUB 86,390 (60,000 + 14,390 + 12,000) - canteen expenses are written off (except for the cost of dishes);

Debit 90 Credit 99

RUB 57,610 (520,000 - 376,000 - 86,390) - revealed profit from the provision of catering services.

The dining room is its own, the service is third-party ...

In practice, a compromise option is also possible - the employer organization allocates its own (or rented) premises for catering for employees and independently bears the costs of maintaining this premises (depreciation, rent, utility bills, etc.), but actually cooks food and the employees are fed by a specialized public catering organization.

In other words, the employing organization does not hire a staff of cooks, dishwashers and other kitchen employees and does not bother with the organization and accounting of operations related to the preparation and sale of dishes, but concludes an agreement with a specialized organization that takes care of all these chores. However, employees eat on the territory of the employing organization, in specially designated areas.

In such situations, the employer organization has every right to take into account the costs associated with the maintenance of the canteen serving the workforce - depreciation, rent, repair costs, lighting, heating, water supply, electricity - as part of other costs associated with the production and sale , on the basis of paragraphs. 48 p. 1 art. 264 of the Tax Code of the Russian Federation. Indeed, the application of this rule in tax code The Russian Federation is not made dependent on who exactly provides catering services - the enterprise itself or third-party organizations involved. The only condition for the recognition of these expenses is the appointment of a dining room - its use for the purpose of serving the workforce. Attention is also drawn to this in a number of court decisions, for example, in the Resolutions of the Federal Antimonopoly Service of the Moscow District dated April 10, 2008 N KA-A40 / 2263-08 in case N A40-13873 / 07-76-40, the Federal Antimonopoly Service of the Volga-Vyatka District of June 21. 2007 in case N А82-8122/2005-37 and others.

Is it true, With regard to depreciation of fixed assets, an important nuance should be noted. The fact is that, according to paragraph 3 of Art. 256 of the Tax Code of the Russian Federation, fixed assets transferred under contracts for free use should be excluded from depreciable property.

Therefore, if an agreement is concluded between the employing organization and a specialized public catering enterprise for the gratuitous use of a dining room owned by the employing organization, the accountant will have to stop depreciation on this property. If the contract for gratuitous use has not been concluded, you can continue to accrue depreciation of the dining room and recognize it as an expense on the basis of paragraphs. 48 p. 1 art. 264 of the Tax Code of the Russian Federation.

The expenses for the maintenance and repair of the dining room, which are borne by the employer, are reflected in the accounting in the general manner, along with other expenses related to ensuring working conditions. IN trade enterprises for these purposes, account 44 "Expenses for sale" is used, in other organizations account 26 "General business expenses" can be used.

If a specialized public catering organization independently organizes the preparation and sale of dishes in the premises provided to it, including independently charging employees for consumed meals, no additional records for the public catering services provided by it in the accounting of the employing organization arise.

Example 4. Let's change the conditions of example 1 again, but now suppose that CJSC Rubin allocated premises for the dining room, but instead of hiring workers in the dining room and preparing food on its own, it entered into an agreement with the specialized catering organization "Combine Food".

It is the Food Combine that organizes the preparation and sale of meals to employees, all payments are made in cash between employees and the food combine when employees visit the canteen.

Consequently, only the costs of maintaining the canteen premises are reflected in the accounting of CJSC Rubin, namely:

• depreciation of the premises and equipment of the canteen in the amount of 14,390 rubles;
• utility bills in the amount of 12,000 rubles.

Therefore, the accountant of Rubin CJSC will make the following entries:

Debit 26 Credit 02

RUB 14,390 - accrued depreciation of the premises and equipment of the canteen;

Debit 26 Credit 60

12 000 rub. - accrued utility bills for the dining room;

Debit 90 Credit 26

However, options are possible when the employer organization participates in the calculations for providing workers with food.

For example, it can purchase from a specialized public catering organization that feeds employees in the premises provided by the employer, by bank transfer food coupons that are issued to employees - free of charge, at reduced prices or at full cost with deduction from their wages, depending on the conditions of the collective and employment contracts or legal requirements - and subsequently, employees present these coupons and receive set meals without making cash payments when the canteen is located.

Or, say, food can be provided to employees without charging them money, on an appointment basis, and subsequently the employing organization can pay the public catering enterprise for the public catering services actually provided to employees. A specific scheme of interaction can be prescribed in the contract between the employer and the public catering enterprise.

Of course, if the employer is involved in settlements with a specialized organization, the accountant will have to make additional entries. Which one depends on the specific situation.

Example 5. Let's change the conditions of example 4 and suppose that CJSC "Rubin" not only bears the costs of maintaining the dining room, but also participates in the calculations for catering for employees. The interaction scheme is:

• CJSC "Rubin" purchases coupons for complex meals for its employees from the "Combine Nutrition";
• coupons are transferred to employees, their value is deducted from employees' wages;
• employees eat in the canteen, presenting a voucher, and there are no cash payments between employees and the Food Combine.

Suppose that in the current month coupons for a total amount of 500,000 rubles were purchased and issued to employees. (in the amount of 5000 pieces with a face value of 100 rubles).

In this case, the accountant will reflect the transactions as follows:

Debit 76 Credit 51

RUB 500,000 - an advance payment was transferred to the "Food Combine" for the meals of workers to receive coupons (this amount is subject to deduction from the wages of workers);

5000 rub. (5000 pcs. x 1 rub.) - food stamps received from the "Combine Nutrition" were accepted for off-balance accounting (in conditional valuation 1 rub. for each ticket)

Credit 003

5000 rub. - Passed coupons to employees;

Debit 70 Credit 76

RUB 500,000 - the cost of food coupons provided to them was deducted from the wages of employees;

Debit 26 Credit 02

RUB 14,390 - accrued depreciation of the premises and equipment of the canteen;

Debit 26 Credit 60

12 000 rub. - accrued utility bills for the dining room;

Debit 90 Credit 26

RUB 26,390 (14,390 + 12,000) - written off as part of general business expenses, including expenses related to the maintenance of the canteen serving the workforce.

Of course, in one or two articles it is impossible to consider all possible situations that arise in practical activities. However, we hope that general principles, set out in this and previous issues of the magazine, will help the accountant to competently cope with any option that he encounters when reflecting business transactions performed by his enterprise.

M.L. Anikina

Expert Consultant

Publishing House

"Accountant's Advisor"

Canteen for FESTO employees is open

Canteen for KNAUF employees is open

A contract was signed with AEON Corporation for the provision of catering services.

Canteens for employees of the PROTEK Group of Companies are open

A canteen for employees of the CREDIT CERAMICS Company was opened

A canteen was opened for employees of the Company "ARNEG"

A canteen was opened for employees of the machine-building plant

A canteen for employees of the printing plant was opened

Canteen for PJSC "RAZGULAY" employees is open

Thematic cuisine "Lunch on the coast" was held at the company's enterprises. The cuisine of the peoples of Crimea

Signed a contract with LLC "MALE RUS"

Thematic kitchen "Vitamins jump from the plate" was held at the company's enterprises. The guests were offered a summer menu with barbecue, barbecue, fresh vegetables, ratatouille, salads and side dishes of seasonal vegetables. As well as lemonades, fruit drinks from fresh berries, okroshka and other cold soups

A canteen for employees of Moskabelsetmontazh LLC was opened

Signed a contract with LOREAL CJSC

A canteen for employees of VALIO LLC was opened

Canteen for employees of VEKA RUS LLC is open

A contract was signed with our new partner JSC ATOMREDMETZOLOTO, and a canteen was opened for employees of the organization.

A contract was signed with our new partner CENTRAL SCIENTIFIC RESEARCH INSTITUTE OF AUTOMATICS AND HYDRAULICS JSC, a canteen was opened for employees of the organization.

A contract was signed with our new partner JSC Sheremetyevo Cargo, a canteen and a bar were opened for the company's employees. Join us for delicious food and friendly service!

Four cafes were opened in the showrooms of the JV Business Car Company for employees of car centers. The guests were very pleased with the presented snacks and dishes, as well as the high level of service.

A canteen was opened for employees of the Ministry of Finance of the Russian Federation Gokhran of Russia.

In all canteens and cafes managed by the Food Management Group of Companies, a week of congratulations to our dear visitors on the upcoming New Year was held. The guests were treated to fruits, pastries and desserts.

Our congratulations to all employees of OAO NTC FGC UES on their professional holiday! On this occasion, a buffet for 250 people was held. Partnerships are growing stronger, we look forward to further cooperation and meeting your high requirements.

A buffet table and a banquet were organized for employees of JSC FGC UES on the occasion of a chess tournament dedicated to the memory of M.M. Botvinnik for 250 people. The guests were very pleased with the presented snacks and dishes, as well as the high level of service.

This time we were entrusted with catering for the employees of the Parent Company. Considering that Rolf Group currently serves several catering operators, choosing us as a provider is the trust of the Partner and a high responsibility to the Customer's expectations.

Under this motto, we held a buffet for guests and visitors at the dealer center of ROLF Group. The guests were offered barbecue, barbecue, vegetable snacks, pies, pastries, in the traditional Russian style. Visitors were warmly welcomed and served by staff in stylized costumes. The guests were very pleased.

On May 1, a canteen and a bar were opened for employees and visitors of car centers. Based on the results of two months of work in the first showroom of ROLF Group, we were entrusted with food at another dealership.

On the occasion of the presentation of a new car at the ROLF Group of Companies car dealership, a buffet was held for guests and visitors of the car dealership, snacks, drinks, and a culinary show were offered. The guests were satisfied.

We celebrated the first day of spring with our new partner, ROLF Group, opening a canteen for company employees and bars for car center visitors. Join us for delicious food and friendly service!

November 2011 - won a tender for catering for 300 people in the RUSSIAN UNION OF MANUFACTURERS AND ENTREPRENEURS! A canteen with a varied assortment of dishes is open for employees of the organization, buffets, receptions and coffee breaks for guests. Are you not with us yet? Join now!

A tender was won for the organization of catering for 800 people in the canteen of a large concern oil and gas industry opening in early July! Would you like to increase the productivity of your employees? Thinking about who to involve in the organization of modern, high-quality, varied, healthy food in your office, business center, logo park? Join us! Among our partners are large state, municipal and commercial enterprises. We are really ready to offer an individual approach in everything to each of our clients!

A canteen for employees and a buffet for visitors began to operate in the car dealership of one of the largest auto dealers - the Volkswagen concern. A buffet for 200 people was organized in connection with the presentation of a new car promotion and sales program by the client. Customers and numerous guests of the showroom were satisfied with the work of our chefs and waiters!

A contract was signed with a large plastic card manufacturing company to provide employees with complex meals (lunches with delivery), with the possibility of pre-selection of dishes and drinks from a menu created taking into account the wishes of the client.

The delivery of complex meals to the office of a new client, a large IT company, has begun. A special menu was developed for the client, taking into account not only the requests of the company's employees, but also the requirements of the client's management for high-quality, healthy and varied nutrition.

In the office of our client - a representative office of a large well-known automobile corporation in Russia, a buffet was organized on the occasion of the presentation of a new car to dealers. The organizers of the event and numerous guests were very satisfied.

Festive menus are organized in all enterprises of the company on the occasion of International Women's Day - March 8! All enterprises were decorated with flowers, and on this day women were given their smiles, good mood and the most sincere congratulations to our men - employees of the company.

On the occasion of the holiday - on February 23, festive menus were organized at the company's enterprises, the men were very pleased with the festive atmosphere created on this day, smiles and congratulations, which were given to them by women employees of our company.

A new canteen-distributor was opened on the territory of the office of our new client - a large manufacturer of paints and varnishes. Especially for the client, a menu was developed, which includes both a balanced complex meal for workers and a variety of gourmet meals for the management staff.

The celebration of the New Year was joyfully and solemnly at all enterprises of the company. The employees of the company organized banquets, receptions, presentations of new menu items. The children of employees of our long-term partner, Don-Stroy Invest, managed by VTB, had fun, danced, recited poetry, sang along with Santa Claus and the Snow Maiden at a matinee organized by our company employees.

A new enterprise was opened: a buffet-distributing shop on the territory of the Institute of International economic ties for teaching staff and students.