Household expenses include all the money spent on the purchase of household materials, fuel and lubricants, various spare parts for equipment, stationery, etc. When buying any inventory, the employee (accountable person) must attach sales and cash register receipts to the advance report.
Instructions
Step 1
The Ministry of Finance of Russia allows taxpayers who apply the simplified taxation system to take into account all business expenses in full for the purpose of calculating a single tax. At the same time, expenses for the purchase of household chemicals (toilet paper, toilet soap, disposable paper towels, napkins, dish sponges, cleaning products) are also related to the type of expenses for household needs. The main condition is that all these expenses are documented.
Step 2
Material costs, as a rule, include the costs of the taxpayer for the purchase of materials used in production and economic needs (testing, control, operation, maintenance of fixed assets and other similar purposes).
Step 3
As for the norms for writing off all business costs as expenses, the cost of inventories that are included in material costs is determined only on the basis of their purchase price, exclusively excluding VAT (value added tax), as well as excise taxes. Includes all commissions paid to intermediary organizations, customs duties and taxes on the import of goods, transportation costs and other costs associated with the purchase of inventories.
Step 4
All business transactions must be formalized by supporting documents, which serve as primary accounting documents. It is on the basis of these documents that accounting is kept. At the same time, the accounting primary document must be drawn up at the time of the operation, if this is not possible - immediately after its completion.
Step 5
The costs of production of products (services or works) are included in its cost for the reporting period, regardless of the time of payment - advance (preliminary) or subsequent (payment for subscription services, rent). The documents confirming the costs of these business operations (in particular, long-distance telephone calls or payment of utilities) may be invoices of the company that provided these services.
