Step 1. Setting up 1C 8.3 for transport tax
To set up transport tax in 1C 8.3: payment deadlines and reflection of expenses, you must specify the necessary settings in the Directories - Transport Tax section. Here you can set the payment procedure and methods for reflecting expenses, while in 1C 8.3 you can set your own settings for each organization:
Step 1.1. Deadlines for payment of transport tax
- Effective year – from what moment these parameters become effective;
- Organization – the organization that pays taxes;
Important! In 1C 8.3, the tax payment procedure must be entered separately for each organization.
- Tax authority – filled in automatically from the organization, if it is indicated there. Or you can enter it manually;
- Tax deadline – the deadline for payment is indicated;
- Advances are paid - if advances for payment of tax are provided and the deadline for their transfer is:
Step 1.2. Ways to reflect expenses
Methods for reflecting expenses in 1C 8.3 can be entered both generally for all organizations, and in the context of each organization. And similarly for all vehicles or for a specific one.
Please note:
- If the car is used for the main activity, then the expenses are entered into expense accounts: 20, 26, 44 and so on;
- If not for the main type of activity, then they are included in other expenses 91.02.
Don't forget to indicate the analytics for the account:
Step 2. Receipt of the vehicle
A vehicle is a fixed asset, therefore, like any other fixed asset, the acquisition is recorded in the document Receipt of equipment in the fixed assets and intangible assets section:
- On the Equipment tab, indicate the car, as well as its cost;
- Don’t forget to include the invoice;
- Next, in the tabular section, you can change the accounting accounts or add data on the customs declaration, Country of origin:
Important! If additional fields are not displayed in 1C 8.3, then you need to go to More - Change Form - select Page Group - Equipment and check the box next to the required fields:
Step 2.1. Filling out the directory Fixed assets
Since filling out a document with a vehicle is not very different from, let’s look at the nuances of filling out a vehicle in more detail in the Fixed Assets directory.
When filling out the form in 1C 8.3, indicate:
- OS type – we establish a fixed asset object;
- OS accounting group – select from the list Vehicles;
- OKOF code – selected from the loaded OKOF codes. They can be entered manually, but it is better to enter all classifier codes automatically in advance using the Load OKOF classifier command in the OKOF Classifier directory. Read more about how.
Important! In order for a fixed asset to be taken into account as transport in 1C 8.3, you must check the Motor transport box.
- The remaining bookmarks: BU Information and NU Information are filled in automatically after the vehicle is registered:
Step 3. Vehicle registration in 1C 8.3
You can reflect the fact of vehicle registration with the traffic police using the Vehicle Registration command in the Directories - Transport Tax section - select Vehicle Registration:
or a similar item in the Fixed Assets directory:
With this register of information in 1C 8.3 you can register a vehicle with the State Traffic Safety Inspectorate, as well as deregister:
In registration we indicate:
- Date – date of registration of the vehicle;
- The main vehicle is registered motor transport;
- Registration - choose between At location or In another region.
Important! When you select Place of residence in 1C 8.3, the Tax authority and OKTMO fields are automatically filled in according to the data of the selected organization from the Organization directory.
- Vehicle type code – select a code from the proposed list. If the vehicle type code is missing, then select the line Other vehicle type codes and find the required code;
- The remaining data Identification number, Brand, Registration plate, Ecological class are indicated from the printed vehicle registration document:
- If the vehicle is registered to several owners, then check the box The vehicle is in common shared (joint) ownership and indicate the share in the right to the vehicle;
- The tax rate in 1C 8.3 Accounting is filled in automatically. If the OKTMO code, the vehicle type code and the cost of the car in the OS are specified, then you can use the Fill command;
- If differentiated tax rates have been introduced for transport relative to the period of its use, then check the box The rate is set taking into account the number of years that have passed since the year of manufacture of the vehicle;
- Also, if the cost of the car is over 3 million rubles, then you need to set an increasing coefficient. The size corresponding to the parameters of the car in 1C 8.3 can be viewed using a question mark;
- If a tax benefit is provided, then fill in the data on it by expanding the Tax benefit group:
The procedure for registering and deregistering a vehicle in 1C 8.2 is discussed as an example in
Step 4. Registering the vehicle
Acceptance of vehicles for registration in 1C 8.3 is registered with the document Acceptance for accounting of fixed assets in the paragraph OS and intangible assets:
- On the Non-current asset tab, the vehicle (item) is indicated;
- On the Fixed Assets tab, you must select vehicles from the Fixed Assets directory;
- The remaining bookmarks are filled in according to accounting data:
Step 5. Calculation of transport tax in 1C 8.3 Accounting
Transport tax in 1C 8.3 is calculated at the end of the month at the end of the year - December. You can start Month Closing processing from the Operations – Month Closing section. Postings for transport tax in 1C 8.3, as well as the report, can be viewed by clicking on the link Calculation of transport tax:
Costs for transport tax in 1C 8.3 are allocated to the account specified in the program settings in the methods of reflecting expenses:
To decipher the tax amounts in 1C 8.3, we will use the Help-calculation of transport tax report. The report allows you to timely check all data on transport tax before generating a declaration:
Starting with release 3.0.32.6 in the 1C 8.3 Accounting program, automatic calculation of transport tax is possible. How to set up for automatic tax calculation in 1C, see our video:
Step 6. Transport tax declaration
Step 6.1. Filling out the declaration
A transport tax declaration in 1C 8.3 can be prepared in the Reports section - Regulated reports. Next, click on the Create button and select the Transport Tax Declaration (annual) report:
It is necessary to check the taxpayer's information on the title page. If some data in 1C 8.3 is not filled in automatically, then you need to check the completion of the Organization directory.
To automatically fill out sections 1 and 2, click Fill. Light green fields are filled in automatically with the possibility of manual adjustment:
Step 6.2. Checking the declaration
By clicking the Check button in 1C 8.3, you can check the completion of the report. If there are any errors, the program will show it:
- Checking control ratios – checks only the calculation amounts and their ratio;
- Check upload – checks the completeness of the report:
Step 6.3. Printing and downloading the declaration
In 1C 8.3 Accounting, you can immediately print a transport tax return from the report or first view it electronically, using the appropriate options from the Print command:
You can also use 1C-Reporting to immediately send a declaration from 1C 8.3 to regulatory authorities or use the Upload and send button using a third-party program.
Important! In 1C 8.3, when unloading, the declaration is automatically checked for completion.
Step 7. Deregistration
A vehicle can be deregistered for many reasons. For example, the sale or write-off of vehicles, which in 1C 8.3 are documented with standard documents for asset accounting.
Transport tax is assessed and paid by organizations that have vehicles on their balance sheet. Registration of a vehicle in 1C 8.3 allows you to automatically calculate transport tax. Read on to learn how to automate the calculation of transport tax, and what transactions will be generated by 1C 8.3.
Step 1. Reflect in 1C 8.3 the receipt and commissioning of the vehicle
If you bought a vehicle, you first need to register its receipt. To do this, go to the “Purchases” section (1) and click on the “Receipts (acts, invoices)” link (2). A window for registration of receipt will open.
In the window that opens, click the “Receipts” button (3) and click on the “Fixed Assets” link (4). A form for completing the purchase of the OS will open.
In the purchase document at the top, indicate the details of the buyer, supplier, invoice number, contract number. In the goods part of the invoice, add the purchased fixed asset (5) and indicate its cost (6). It is also necessary to fill in all the data in the fixed asset card, including the useful life. Details about registering the receipt of fixed assets in 1C 8.3. To reflect the receipt of the car in accounting, click the “Post and close” button (7). Now the purchase is reflected in the debit of account 01 “Fixed assets”.
When registering a vehicle, you provided data for calculating depreciation in accounting and tax accounting. Now, at the end of the month, depreciation will be automatically calculated for this fixed asset. But this is not enough to calculate transport tax. In the next steps, read how to register a vehicle to automate the calculation of vehicle tax.
Step 2. Register the car in 1C 8.3
Go to the “Directory” section (1) and click on the “Transport tax” link (2). The tax settings window will open.
In the registration window, click the “Create” button (4) and click on the “Registration” link (5). The “Vehicle Registration” window will open.
In the registration window, fill in the fields:
- “Primary remedy” (6). Select the main tool from the directory;
- "Date" (7). Indicate the date of registration;
- "Organization" (8). Please indicate your organization;
- “Registration” (9). Select one of two values: “At the location of the organization” or “In another tax authority”;
- “Vehicle type code” (10). Select the required code from the directory;
- “Identification number (VIN)” (11). Indicate the VIN of your vehicle;
- "Mark" (12). Specify the brand of transport;
- "Registration plate" (13). Please indicate your state number;
- "Engine power" (14). Specify the engine power and its unit of measurement;
- "Ecological class" (15). Select a car class from the directory;
- "Tax rate" (16). Select the tax rate established in your region.
To save registration data, click the “Save and close” button (17).
Step 3. Set up the method of reflecting expenses for transport tax in 1C 8.3
In the transport tax settings window (Step 2), click on the link “Methods of reflecting expenses” (1).
In the window that opens, click the “Create” button (2). Setting up methods for reflecting transport tax will open. In it, select a fixed asset (3), your organization (4) and a tax account (5). If you selected account “20” (Main production) for accrual, then also indicate the item group (6) to which expenses will be written off. Next, select a cost item (7). To save the setting, click the “Save and close” button (8). Now the transport tax declaration and accounting entries for its accrual will be generated automatically.
Step 4. Check the transport tax calculation in 1C 8.3
Transport tax is calculated once a year, in December. In 1C 8.3 there is a special regulatory operation that automatically calculates the tax and makes entries for its accrual. In the previous steps of this article, we made settings for this operation. To check the calculation of transport tax, go to the “Operations” section (1) and click on the “Month Closing” link (2).
In the window that opens, indicate your organization (3), select the period “December” (4). Next, successively click on the links “Calculate transport tax” (5) and “Perform operation” (6). The calculation is completed.
To view the tax calculation, click on the link “Calculation...” (7) and select “Calculation of transport tax” (8). A tax calculation certificate will open.
In the certificate we see that transport tax (10) is charged on the car (9) in accordance with the tax base (11), rate (12) and special coefficient (13). This coefficient is calculated as follows: the number of full months of vehicle operation in the reporting period is divided by 12.
Step 5. Check the transactions for calculating transport tax in 1C 8.3
To check the transactions for this calculation, sequentially click on the links “Calculation...” (1) and “Show transactions” (2). The posting window will open.
In the posting window, we see that transport tax is accrued on the debit of the account “20.01” (3).
Organizations that have vehicles are required to submit tax returns and tax calculations for advance payments of transport tax to the tax authorities at the location of the vehicles. S.A. talks about how to prepare tax reports for transport tax using the 1C: Accounting 8 program. Kharitonov, Doctor of Economics, Professor of the Financial Academy under the Government of the Russian Federation.
Tax reporting on transport tax
An organization on whose balance sheet there are vehicles (cars and trucks, buses, airplanes, boats, etc.), in accordance with Chapter 28 “Transport Tax” of the Tax Code of the Russian Federation, is recognized as a taxpayer for transport tax, and the vehicles themselves are an object of taxation transport tax.
As a transport tax payer, the organization is obliged to:
- independently calculate the amount of tax and the amount of advance tax payments in accordance with Article 362 of the Tax Code of the Russian Federation;
- pay tax and advance payments of tax at the location of vehicles in the manner and within the time limits established by Article 363 of the Tax Code of the Russian Federation;
- submit to the tax authority at the location of the vehicles: at the end of the tax period (calendar year) - tax returns; at the end of each reporting period (first quarter, second quarter, third quarter) - tax calculations for advance tax payments (Article 363.1 Tax Code of the Russian Federation).
At the end of each reporting period, transport tax reporting is submitted no later than the last day of the month following the expired reporting period. At the end of the tax period, transport tax reporting is submitted no later than February 1 of the year following the expired tax period.
Thus, at the end of the third quarter of 2008, an organization recognized as a taxpayer of transport tax must submit to the tax authority no later than October 31, 2008 a tax calculation for advance payments for transport tax.
Tax accounting of vehicles in "1C: Accounting 8"
Preparation of tax calculations in the general case is a non-trivial task. In order to solve it correctly, it is necessary to study not only Chapter 28 of the Tax Code of the Russian Federation “Transport Tax”, but also Order No. 48n of the Ministry of Finance of Russia dated March 23, 2006, which approved the tax calculation form for advance payments for transport tax and recommendations for filling it out, and for preparing a tax return - order of the Ministry of Finance of Russia dated April 13, 2006 No. 65n.
At the same time, the task of filling out tax forms for transport tax can be significantly simplified, while saving time, if you use the corresponding regulated report of the 1C: Accounting 8 program for this purpose. The report allows you to create a tax calculation (tax return) almost automatically based on vehicle tax records.
Tax accounting of vehicles in the 1C: Accounting 8 program includes registration in the information base of information about the registration of the vehicle and the deregistration of the vehicle.
An information register is designed to store tax accounting data for vehicles. (menu OS -> Vehicle registration). The register is periodic (the frequency of register entries is within a day) and has an independent recording mode. The latter means that entries in the register are made “manually” in the mode of direct work with this object.
We will consider the procedure for tax accounting of vehicles and drawing up tax calculations for advance payments for transport tax using the data from the following example.
Example
The organization "White Acacia" has two cars on its balance sheet.
At the location of the organization (Moscow), a Toyota Corolla car is registered, registration plate U777VG177, identification standard TDKZ01E3010105933, engine power 101 hp, transport tax rate 7 rubles. for 1 hp, registration date 12/17/2007.
At the location of the branch (Lyubertsy, OKATO code 45285600000) a Volkswagen Golf car is registered, registration plate E777CA177, identification number WWWZ01E3010105933, engine power 102 hp, transport tax rate 7 rubles. for 1 hp, registration date 12/17/2007.
Entering information about vehicle registration
When registering a vehicle in the information register Vehicle registration you must enter a record with the form (Fig. 1).
Rice. 1
Moreover, in the form of a record Vehicle registration are indicated (Fig. 2):
Entering benefit information
In general, the laws of the constituent entities of the Russian Federation may provide benefits for vehicles.
Information about benefits is indicated in the form Tax benefit, which opens by clicking on the “value” of the attribute of the same name in the form Vehicle registration.
In this case, the type of transport tax benefit is set using the switch:
For all benefits, the program enters benefit code 20200 (in accordance with Appendix No. 3 to the Procedure for filling out the tax return form for transport tax, approved by Order of the Ministry of Finance of Russia dated April 13, 2006 No. 65n).
If the law of a constituent entity of the Russian Federation changes the tax rate, the amount and procedure for providing tax benefits, the information register Vehicle registration You must enter a new entry “registration of the vehicle”. In the Date of registration of this entry, you should indicate the date from which the changes come into force.
Entering information about deregistration of a vehicle
When deregistering a vehicle from the register of information Vehicle registration a record is entered with the form (Fig. 8).
Example (continued)
The Toyota Corolla car, registered with the tax authorities at the location of the organization, was deregistered on August 12, 2008 due to the sale.
Rice. 8
In such situation Deregistration indicated (Fig. 9):
- in the props Date of deregistration- date of deregistration of the vehicle;
- in the props Organization- the organization on whose balance sheet the vehicle was listed;
- in the props The main thing- a vehicle deregistered (by selection from the directory Fixed assets);
- in the props
Let's first figure out what documents are used when selling an OS in 1C 8.3 Accounting.
In 1C there are several documents on the disposal of fixed assets:
- Decommissioning of OS ;
- Preparing for transfer ;
- OS transfer .
The last two documents are used when implementing the OS. Document Decommissioning of OS is used only for its disposal within the organization, for example, write-off of fixed assets due to physical wear and tear.
Preparing for OS transfer
Document Preparing for OS transfer use only if you stop using the fixed asset before selling it, i.e. you have taken it out of service.
The organization decided to sell office space through an agency. For this purpose, on November 21, the office space was prepared for sale and was no longer in use.
Generate a document Preparing for OS transfer In chapter Fixed assets and intangible assets - Disposal of fixed assets - Preparation for the transfer of fixed assets.
In the document, indicate the OS that has been returned from service for further sale.
Postings
Postings are generated:
- Dt Kt - depreciation calculation for the month of disposal of fixed assets;
- Dt Kt - write-off of accumulated depreciation to determine the residual value;
- Dt Kt - write-off of the original cost to determine the residual value.
OS implementation
On November 29, the Organization sold sewing equipment to the buyer Kamelia LLC at a price of RUB 247,800. (including VAT 18%).
Equipment Tape cutting machine Typical GZ-1200B was in operation before its implementation.
Complete the OS implementation document Transfer of OS In chapter .
In the document please indicate:
- Document preparation , if it was previously entered;
- on the tab Fixed assets - implemented OS;
Item of other income and expenses (column Subconto) must have Article type - Sales of fixed assets.
Postings
Postings are generated:
- Dt Kt - revenue from the sale of fixed assets;
- Dt Kt - write-off of residual value;
- Dt Kt - VAT accrual on the sale of fixed assets.
Issuance of SF for shipment to the buyer
Generate an invoice for the sale of OS using the button Issue an invoice document OS transfer .
Nuances: real estate sales
For this purpose, on November 21, the office space was prepared for sale and was no longer in use.
Step-by-step instructions for selling real estate
Let's form document OS Transfer In chapter Fixed assets and intangible assets - Disposal of fixed assets - Transfer of fixed assets.
If real estate objects are sold, then registration of the transfer of ownership rights is required upon sale. If the transfer of real estate is carried out before the transfer of ownership, then check the box Ownership transfers after state registration on the tab Additionally .
Postings
When carrying out a document for the transfer of fixed assets without transfer of ownership, VAT and income will be charged according to the Tax Code (Clause 3 of Article 271 of the Tax Code of the Russian Federation), and revenue according to the Accounting Code will not be recognized, since it is determined at the moment of transfer of ownership.
Transfer of ownership rights to the buyer
In the future, formalize the transfer of ownership using a document Sales of shipped goods In chapter Sales - Sales - Sales of shipped goods.
When it is carried out, VAT will not be accrued, since it was calculated at the time of shipment, but revenue will be recognized according to accounting records. Revenue under NU is recognized on the date of signing the act (clause 3 of Article 271 of the Tax Code of the Russian Federation).
Nuances: selling a car
On June 29, the Organization sold a Ford Mondeo car to the buyer Tekhnologiya LLC at a price of RUB 401,200. (including VAT 18%). On the same day, the Ford Mondeo was deregistered with the traffic police.
Selling a car in 1s 8.3 step by step instructions
The sale of a car is no different from the usual sale of a fixed asset. We will issue document OS Transfer In chapter Fixed assets and intangible assets - Disposal of fixed assets - Transfer of fixed assets.
Postings
Deregistration of a car
Reflect the deregistration of the car with the traffic police in the information register Vehicle registration type of operation Deregistration In chapter Directories - Taxes - Transport tax.
To do this, indicate the vehicle being deregistered and when it was deregistered.
Nuances: restoration of the depreciation bonus
The organization entered into an agreement with the buyer Kamelia LLC for the sale of fixed assets. The buyer is an interdependent party, since the share of our Organization in its authorized capital is 45%.
Step-by-step instructions: implementation of OS and restoration of depreciation bonus
Let's form document OS Transfer In chapter Fixed assets and intangible assets - Disposal of fixed assets - Transfer of fixed assets.
If the depreciation bonus is restored upon sale, check the box Restore bonus depreciation on the tab Additionally .
Postings
The following entries will be generated in the document movements to restore the depreciation premium:
- Dt Kt - the amount of the depreciation bonus has been restored;
- Dt Kt - the residual value is written off.
Nuances: loss from sales
On June 29, the Organization sold a Ford Mondeo car to the buyer Tekhnologiya LLC at a price of RUB 401,200. (including VAT 18%).
The residual value of the fixed asset (BU = 647,856 rubles, NU = 453,499.20 rubles) exceeded sales revenue. Its remaining useful life is 48 months.
Step-by-step instructions: implementing an OS at a loss
Document preparation OS transfer
Calculation of financial results
The loss according to accounting regulations is taken into account in full at the time of sale (clause 31 of PBU 6/01).
Include the loss from the sale of fixed assets under NU as part of indirect (other) expenses evenly over the remaining SPI (
To calculate transport tax and submit a declaration, you must first add information about vehicle registration. Let's consider this operation in more detail.
When purchasing a vehicle, organizations contact the traffic police to register it. After completing the registration procedure and receiving documents, the organization assumes obligations to pay transport tax. Accordingly, the accountant must reflect this information in the system.
To reflect the registration of a vehicle in the 1C: Accounting 8.3 program, you need to follow the navigation: Directories / Transport tax.
The user needs to add a new line in the “Vehicle Registration” information register. To do this, the person responsible for reflecting documents presses the “Create” button on the action panel of the open list or the “Ins” key on the keyboard and creates a new entry in the register. From the “Operations” menu list, you must select the “Registration” value.
In the form of a new entry in the register of information “Registration of vehicles”, you must proceed to filling out the details.
The main asset is the vehicle that needs to be registered; the “Assets accounting group” attribute must have the value “Vehicles”. Next, all the following details are filled in from the vehicle passport and a set of documents received from the traffic police department.
The flag “The vehicle is in common shared (joint) ownership” is set if part of the vehicle is owned.
The value of the tax rate is indicated in accordance with regional legislation; information about tax benefits and increasing coefficients is also filled in based on information issued by the tax authority.
The new attribute is the flag “Registered in the register of the Platon system.” If the vehicle is included in this register and the accountant needs to apply a deduction, then the sign is established.
After filling in all the details, the user saves the information by clicking the “Record and close” or “Record” button on the form.
You can also open the information register from the Fixed Assets Directory, located along the navigation path: Directories / Fixed Assets. In the fixed asset card, you need to find the “Vehicle Registration” item and follow the hyperlink.
If a vehicle is deregistered, the responsible person contacts the traffic police department. After completing the withdrawal procedure and receiving supporting documents, a record with the type of operation “Withdrawal” is added to the information register “Vehicle Registration”.
The process is similar to registration; after filling out all the fields, the user saves the information by clicking the “Save and close” or “Save” button on the form.
Still have questions? We will help you register vehicles in 1C programs as part of a free consultation!
