Accounting info. Accounting info Losses of past periods in 1s 8.3

When maintaining accounting records in an organization, there are cases when a loss occurs during business activities and must be carried forward to the next period. It is also not uncommon for there to be a need to reflect such data in a program when starting to work with the program after purchasing it. In this article we will analyze in detail all such situations.

Let's consider a situation where, at the end of 2016, our company had a loss of 338,138.43 rubles. The next month our profit was exactly 300,000 rubles.

The loss is calculated at the close of the month by a special assistant, which is located in the “Operations” section of the program. Our example closes December 2016 at the same time as the fourth quarter and full year close.

After completing the transaction to close December 2016, we can receive a certificate “Calculation of income tax.” It will reflect detailed data, including the amount of loss we need for 2016.

As we can see from the generated report, for the entire current year 2016, which we are closing, the loss amounted to 388,138.43 rubles. This amount is calculated for all months of 2016 and is its financial result.

Now this loss must be attributed to later dates due to the fact that in the future it will be compensated by incoming income.

Loss carryover

Before proceeding with this operation for 2016, we will find out the amount of deferred tax assets (DTA) for this period. This can be done by receiving SALT on account 09 for the entire 2016. The figure below shows that the amount was 77,627.68 rubles, which is 20% of the loss received for the year in question.

As part of our article, only two lines will be added to the tabular part:

1. IT in the amount of 77,627.68 will be transferred to deferred expenses. The score 09 remains unchanged.
2. The loss for 2016, which amounted to 338,138.43 rubles, will be charged to other expenses of future periods.

As you can see in the figure above, when transferring the loss, we indicated the subconto “Loss for 2016”. In our case, this item in the deferred expenses reference book was created manually.

You can specify any name. “Losses of previous years” will appear as a type for tax accounting. We also point out that these losses will be written off from January 1, 2017 to the end of 2023.

After making all the changes, we will reformat the turnover and see that the final balance, which is 77,627.68 rubles, is included in the expenses of future periods.

Now we can go back to the December 2016 close and reform the balance sheet. In this situation, there is no need to transfer the documents again.

Income in the current period

Now let's start adding 300,000 rubles to the profit base. It was received by our company in January 2017. Fin. we will get the result the same as in December – after the month closes.

The figure below shows the write-off of the loss for 2016 by 300,000 rubles, which is income for January 2017.

Also, at the end of the month, the tax amount was calculated.

Losses from previous years when switching to 1C: Accounting

Losses from previous years are not always accounted for while working in the program. In some situations, you need to enter this information into the program when you start working with it.

All required actions are performed using the balance entry assistant, which is located in the “Main” section of the program.

In the processing header, select the organization and indicate the date. First of all, let's enter the data on ONA - 09 account.

In this situation, the amount charged to deferred expenses will be 77,627.68 rubles.

Next, we will enter into the program data on the loss for 2016 in the amount of 338,138.43 rubles, which will be listed in account 97.21. Please note that this data must be entered in a separate document, which will contain only data on the loss for the previous year.

The materials of the article are current as of May 10, 2011.

Reproduction of the article is permitted with the author indicated and a link to the source.

This article covers the issue of entering initial balances in the 1C Accounting 8 edition 2.0 program for further automatic accounting of write-offs of losses from previous years.

In accordance with Article 283 “Carrying forward losses,” taxpayers who suffered a tax accounting loss in previous tax periods have the right to reduce the tax base of the current tax period by the entire amount of the loss they received or by a part of this amount. Carrying forward a loss can be carried out within ten years following the tax period in which the loss was incurred.

Let’s assume that at the end of 2010, the organization received an accounting and tax loss in the amount of 100,000 rubles.

The organization applies PBU 18.

Accordingly, as of January 1, 2011, we have an accounting loss of 80,000 rubles and deferred tax assets of 20,000 rubles.

How to reflect losses of previous years in the 1C Accounting 8 program?
First of all, it is necessary in the reference book “Future Expenses” ( Menu - Enterprise - Income and Expenses - Deferred expenses) correctly create a deferred expense item. To do this you need to fill out:

Name - for example “Loss 2010”

Type of BPO - Losses of previous years

Method of recognition of expenses - In a special order

Start of write-off - 01/01/2011

End of write-off - 12/31/2020

The Account and Subconto details are not filled in (Amount can also be left blank).

Let us reflect the balances of the deferred tax asset in accounting:

Let's reflect the remainder of the RPB in the NU:

When filling out, we select the element of the RPB directory “Loss 2010” that we created in advance; we do not fill in the amount for accounting; we indicate the amount of loss for tax accounting (100,000) and the amount of temporary differences with a minus sign (- 100,000).

Important!

1. Losses from previous years must be reflected in a separate document from other balances in account 97.

2. “Division” MUST NOT BE COMPLETED in this document.

Now, when you receive a profit in the 1st quarter (for example, 100,000 rubles), the loss of previous years will be automatically taken into account by the regulatory operation “Write off losses of previous years.”

As well as through the regulatory operation Calculation of income tax, the amount of income tax will automatically be reduced by the amount of the deferred tax asset.

In our example, we received a profit of 100,000 rubles in the 1st quarter, that is, if there had been no loss in 2010, we would have paid a profit tax of 20,000 rubles (100,000 x 20%), which is reflected by posting D99.02.1 K68.04.2.

Taking into account the loss in 2010, reflected by entry D68.04.2 K09, we have a zero balance in account 68.04, i.e. in the 1st quarter of 2011, income tax is zero.

As a result, in Appendix 4 to Sheet 02 of the income tax return, Line 150 will be automatically filled in, and after filling out the Taxpayer Sign (code) and Line 040, Lines 010 and 140 of this Appendix, as well as Line 110 of Sheet 02 will be automatically filled in.

In the financial statements, the Profit and Loss Statement will reflect a profit before tax of 100,000 rubles, a change in deferred tax assets - minus 20,000 rubles and, accordingly, a net profit of 80,000 rubles.

I wish you success,

Sergey Golubev.

Losses that a commercial organization has received in tax accounting can be carried forward to future years. In this case, part of the past loss will reduce taxable profit in the current year. The procedure for such a transfer is strictly regulated by Article 283 of the Tax Code. Here we will tell you how to transfer last year's loss to 1c 8.3 and give an example of such a transfer.

Read in the article:

Losses from previous years are shown in Appendix 4 to sheet 02 of the profit declaration. This application is only available for the 1st quarter and for the year. At the same time, the tax base for profits for the current period cannot be reduced by the amount of past losses by more than 50%.

How to reflect the transfer of last year's loss in 1s 8.3? This can be done in 4 steps.

Step 1. Determine in 1C 8.3 the amount of last year’s loss

The loss received according to tax accounting data is subject to transfer to the next year in 1C 8.3. Its amount can be viewed in the income tax return. To open a profit declaration, go to the “Reports” section (1) and click on the “Regulated reports” link (2).

A window will open containing a list of declarations. From the list, select “Income Tax Return” (3) for the desired period (for example, last year), and click on it.

The declaration will open. You will see the amount of loss in line 100 of sheet 02 (4):

Step 2. Reflect in 1C 8.3 the loss of last year in the profit declaration for the 1st quarter of the current period

Losses from previous years are recorded in Appendix 4 to sheet 02. As we said above, it is handed over only for the 1st quarter and for the year. Open the declaration for the 1st quarter. How to do this is written in step 1. Find Appendix 4 in it. In it, indicate:

• in line 040- the amount of loss from previous periods (1);
• including for- year in which the loss was received (2);
• 150 - the amount of loss (3) by which you want to reduce the tax base. It should not exceed 50% of the tax base for the 1st quarter, which is indicated in line 140 (4).

In Appendix 4 to the declaration for the year, you will need to fill out one more indicator - the balance of the uncarried loss at the end of the tax period (line 160).

Loss (3) from line 150 of Appendix 4 will automatically appear in line 110 of sheet 02 (5). The tax base for the 1st quarter will be reduced by it (6). For six months and nine months, Appendix 4 to the profit declaration is not submitted. Enter the loss for these periods manually in line 110 of sheet 02 of the declaration. How to open a declaration is written in step 1.

The transfer of last year's loss to 1s 8.3 should result in a reduction in income tax accruals in the declaration for the 1st quarter. In the usual case, 1C 8.3 income tax is calculated automatically. However, in this calculation, losses from previous years will not be taken into account. Therefore, the tax must be calculated manually.

Step 3. Manually calculate income tax in 1C 8.3

Income tax in 1C 8.3 is calculated automatically at the end of the month, using the operation “Calculation of income tax” (1).

However, the 1C 8.3 program will not see that you carried forward the loss of last year and reduced the tax base for profit for the current period. In the declaration itself, the tax will be calculated correctly. But accounting entries for tax calculation will be generated without taking into account such a reduction. Thus, according to accounting data, income tax will be charged in a larger amount than necessary. Therefore, you need to adjust the accrued amount manually.

To do this, follow these steps sequentially. Click on the operation “Calculate income tax” (1) and select “Show transactions” (2).

A window will open with the tax amount and accounting entries for its calculation. In the window that opens, you need to check the box (3) opposite “Manual adjustment...” and in the “Amount” fields (4) enter the amount of tax that is reflected in lines 190 (federal budget) and 200 (regional budget) of the income tax return for 1st quarter. As a result, the declaration and accounting data will coincide.

After manual correction, reconcile the tax amount in account 68.04.1 in the balance sheet for the 1st quarter (5) with the amount in line 180 (total tax amount) of sheet 02 of the income tax return for the 1st quarter (6). They must be equal.

Step 4. Based on the results of the year, check the balance of the uncarried loss at the end of the year

Line 160 of Appendix 4 is filled out only for the year, it indicates the balance of the untransferred loss at the end of the period (1). 1C 8.3 automatically indicates in this line the difference between lines 010 and 150 of Appendix 4 to sheet 02 of the profit declaration. We recommend that you additionally check the correctness of the amount on line 160 in the annual declaration.

In our example, the loss of previous years is completely written off to reduce the tax base for the year, so there is no remainder.

When you transfer a loss, you need to take into account that tax legislation contains a number of restrictions for this operation. In particular, it is impossible to carry forward those losses that were incurred when applying a 0 income tax rate. Such losses are not carried forward to the next year and the tax base of the current period is not reduced. If you applied two tax rates simultaneously (0 and 20 percent), then only the amount of loss that was received as part of an activity taxed at a 20 percent rate is transferred to the next year. Some restrictions also apply to individual transactions carried out by the company. For example, losses from the disposal of securities of a certain type or from activities within an investment partnership are not carried forward to the next year.

Before the release of “1C:ERP Enterprise Management” version 2.4.2 (hereinafter referred to as 1C:ERP), in which 1C company automated the procedure that allows reflecting losses of past years, users were asked to use articles in the directory of future costs to record them and reflect operations in the operational outline periods. But even with the advent of version 2.2, where it became possible to independently indicate the amounts of management, accounting and tax accounting in the BPR distribution documents, the ability to indicate distribution items for the BPR with posting 99 accounts and the automatic calculation of offset amounts from the profit received remained unrealized.

Therefore, up to version 1C:ERP 2.4.2, to reflect losses in regulated accounting for organizations conducting regular accounting on the general taxation system, the document “Operations” (regular accounting) was used, in which users were asked to manually fill in the distribution amounts for NU and BP.

Reflection of losses in 1C:ERP, starting from version 2.4.2

Starting with version 2.4.2, in 1C:ERP it became possible to maintain the accounting we are interested in within the framework of tax accounting and reflect losses when generating an income tax return, without resorting to manual operations.

For these purposes, a new account 97.11 and a new directory of the same name were added to the system. In this case, the added directory is the only subaccount of the added account.

Typically, the directory of past losses is filled out automatically: as part of closing the year, before reforming the balance sheet, the system checks whether there is an entry in this directory with the year corresponding to the one being closed, and if not, it automatically adds a new element for the current year.

Also, to take into account temporary differences in the losses under consideration, according to the requirements of PBU 18/02, the type of assets of the same name has been added to the list of types of tax assets/liabilities (ONA/ONO).

In general, the procedure for closing the month for organizations on the general taxation system (GTS) in terms of calculating and accounting for our losses looks like this:

• According to account 99.01.1 (Profits and losses from activities with OSN), the balance in tax accounting is determined.
• When the specified balance corresponds to a loss (account debit), then the amount of the loss is written off from 99.01.1 and transferred to account 97.11 (Dt 97.11 - Kt 99.01.1), while the NU amounts are filled in in the posting. On account 97.11 in the posting, the subconto of past losses is filled in with an element of the directory of the same name corresponding to the year being closed (if the element is missing, the system will create it).
• If in the organization for which the year is closed, the flag is set in the accounting policy, PBU 18/02 “Accounting for calculations of corporate income tax” is applied, then the amount of the transferred loss is recorded in “Amount Dt BP” and “Amount Kt BP” with a sign "minus". The balance in the debit of account 09 “Deferred tax assets” as of the closing date of the year in the sub-account “Loss of the current period” is transferred to the debit of account 09 in the sub-account “Losses of previous years” (entry Dt 09 “Losses of previous years” - Kt 09 “Loss of the current period” is formed "). The presence of a balance in account 09 “Deferred tax assets” in the subconto “Loss of the current period” at the end of the year and at the beginning of the current year is considered an error; it must be corrected and the year-end closing re-operation must be repeated.

Closing losses for previous years

Recorded losses for previous years are closed in the process of executing the regulatory procedure for closing the month at the expense of the profit of the current period. For these purposes, in 1C:ERP 2.4.2, the operation “Write off losses of previous years” was added to the list of month-closing procedures, which will be automatically done if there is a balance on the debit of account 97.11. In the process of performing this step, the system calculates the amount of losses for the past (within the last 10) years and, if there is a profit in the current period, writes off the loss to the amount of recorded profit, generating entries Dt 99.01.1 - Kt 97.11 amount for tax accounting (NU ).

If a flag is set in the organization’s accounting policy indicating that the organization maintains accounting in accordance with PBU 18/02 “Accounting for calculations of corporate income tax,” then the amount of loss written off from account 97.11 is indicated in the amounts of temporary differences (TD) with a minus sign.

The write-off operation will be made before calculating income tax, and its result is taken into account when calculating income tax at the next step of closing the month.

Transfer of losses for previous years when updating the 1C ERP configuration from 2.4.1 or earlier to the latest version

All of the above is true for new systems deployed from a distribution kit, in which there is no historical data on losses from previous years remaining after updating the system from previous versions. But what to do if the system was already accounting for account 97.21 and losses were closed manually?

In this case, after updating the configuration, using the “Operation (reg.)” document, you must manually assign the balances at the beginning of the current year from account 97.21 to account 97.11. Since after updating the configuration, the directory of losses for previous years will be empty, you must manually create elements corresponding to the years for which there are unclosed losses, and during the process of transferring from account 97.21, manually fill in the subaccount of account 97 correctly.

It should be remembered that losses for previous years, but no more than 10 years from the current moment, are not automatically written off; the system will notify you of the presence of such amounts as part of the closure of regulated accounting for the last month of the year (December).

To write off the amounts of losses from previous years for a period exceeding 10 years from the current moment, it is necessary to use the document “Operation (reg.)”, based on the management decision made, filling it with the following entries:

• Dt 91.02 PR – Kt 97.11 NU for the amount of the loss subject to write-off;
• Dt 91.02 VR – Kt 97.11 VR for the amount of the loss subject to write-off with a minus sign.

Accounting for losses of previous years for organizations using a simplified taxation system

At the current moment, for organizations using the simplified tax system in version 1C:ERP 2.4.2, automatic accounting of losses from previous years has not been implemented. The third section of the “Income and Expense Accounting Book” (KUDiR) is currently filled out only manually.

In the 1C:ERP 2.4.2 system, in the list of references in the “Reference-calculation” section, there is a report “Write-off of losses of previous years”.

The report provides information on the balances of losses from previous years at the beginning and end of the period, profits of the current period and the amounts of losses included in the reduction of profits by the periods of occurrence and write-off of losses.

Starting from 2017, losses incurred in 2007 and later can be carried forward to an unlimited number of subsequent tax periods, and profits for the reporting (tax) periods 2017-2020 can be reduced by the amount of losses of previous tax periods by no more than 50 percent. 1C experts spoke about how these changes are supported in the 1C: Accounting 8 program, edition 3.0 for BUKH.1C.

Federal Law No. 401-FZ dated November 30, 2016 amended Article 283 of the Tax Code of the Russian Federation, which regulates the procedure for transferring losses to the future. Please note that the concept of “carrying forward losses” is used only for profit tax purposes, since in accounting the procedure for accounting for losses is different.

Procedure for accounting for losses

...in accounting

First of all, in accounting, one should distinguish between the concepts of “net profit (loss)” and “retained profit (uncovered loss)”, since these indicators are formed on different accounting accounts and have different meanings. Back in 2002, the Russian Ministry of Finance drew attention to this in a letter dated August 23, 2002 No. 04-02-06/3/60, and since then nothing has changed.

According to the instructions for using the Chart of Accounts for accounting the financial and economic activities of an organization, approved. By order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n (hereinafter referred to as the Instructions for using the Chart of Accounts), the net profit (loss) indicator is formed on balance sheet account 99 “Profits and losses” and represents the final financial result of the organization’s activities for the reporting period.

The credit balance of account 99 at the end of the year indicates the presence of net profit, and the debit balance indicates the presence of a net loss.

At the end of the reporting year, when preparing annual financial statements, account 99 is closed. In this case, by the final entry of December, which is part of the accounting procedure - balance sheet reformation, the balance of account 99 is written off to account 84 “Retained earnings (uncovered loss)”:

• the amount of net profit is written off to the credit of account 84.01 “Profit subject to distribution”;
• the amount of the net loss is written off to the debit of account 84.02 “Loss subject to coverage”.

Thus, balance sheet account 84 summarizes information about the presence and movement of amounts of retained earnings (uncovered loss).

Retained earnings are spent at the discretion of the company's owners. For example, they can use it for dividends, to increase the authorized capital, and also to cover losses of previous years. The loss of previous years can be written off not only from retained earnings, but also from reserve capital, if it was created.

... in tax accounting

A loss is the negative difference between income and expenses (taken into account for tax purposes) received by the taxpayer in the reporting (tax) period. The tax base is recognized as equal to zero in the reporting (tax) period when the loss was incurred (clause 8 of Article 274 of the Tax Code of the Russian Federation).

If a loss is received at the end of the year, then in accordance with the provisions of Article 283 of the Tax Code of the Russian Federation (as amended by Federal Law No. 401-FZ of November 30, 2016), the taxable profit of any subsequent reporting (tax) periods can be reduced by the entire amount of the loss received or by part of it amounts (carry forward the loss to the future).

In this case, the following features must be taken into account:

• it is impossible to carry forward losses for certain types of activities taxed at a rate of 0% (clause 1 of Article 283 of the Tax Code of the Russian Federation);
• a loss not carried forward to the next year may be carried forward in whole or in part to subsequent years;
• profit received for the reporting (tax) periods 2017-2020 cannot be reduced by the amount of losses of previous tax periods by more than 50%. The restriction does not apply to tax bases to which reduced income tax rates apply. Such special rates are established for certain types of organizations, for example, for participants in regional investment projects; for participants of special economic zones (SEZ); organizations that have received the status of resident of the territory of rapid socio-economic development, etc. (clause 2.1 of article 283 of the Tax Code of the Russian Federation);
• Losses from several previous tax periods are carried forward in the order in which they were incurred;
• the taxpayer is obliged to keep documents confirming the amount of loss incurred during the entire period of transfer.

... taking into account the provisions of PBU 18/02

The amount of income tax, which is determined on the basis of accounting profit (loss), is a conditional expense (conditional income) for income tax. In accounting, such a conditional expense (conditional income) is reflected regardless of the amount of taxable profit (loss) (clause 20 of PBU 18/02 “Accounting for income tax calculations”, approved by order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n, hereinafter - PBU 18/02).

According to the Instructions for using the Chart of Accounts, when a loss is received according to accounting data, conditional income should be accrued, which is reflected in the credit of account 99.02.2 “Conditional income for income tax” in correspondence with the debit of account 68.04.2 “Calculation of income tax”. A loss carried forward that was not used to reduce income tax in the reporting period, but which will be accepted for tax purposes in subsequent reporting periods, results in the formation of a deductible temporary difference. The deductible temporary difference, in turn, leads to the formation of deferred income tax (deferred tax asset - hereinafter referred to as DTA), which should reduce the amount of income tax in subsequent reporting periods. At the same time, the organization recognizes it only if there is a probability that it will receive taxable profit in subsequent reporting periods (clauses 11, 14 of PBU 18/02).

IT is reflected in the debit of account 09 “Deferred tax assets” in correspondence with the credit of account 68.04.2. As the loss is transferred and its amount is reflected in the income tax return, the deductible temporary difference is reduced (until full repayment), and the corresponding amount of IT is written off by an entry in the debit of account 68.04.2 in correspondence with the credit of account 09 (clause 17 of PBU 18/ 02, Instructions for using the Chart of Accounts).

Accounting for losses from previous yearsin "1C: Accounting 8" (ed. 3.0)

The procedure for accounting for losses from previous years in the 1C: Accounting 8 program, edition 3.0, is carried out in two stages:

1. Transfer of losses of the current period to expenses of future periods.
2. Write-off of losses from previous years.

The operation of transferring a loss of the current period to future expenses (FPO) is performed manually using a document Operation(chapter Transactions - Transactions entered manually). The purpose of this operation is to ensure automatic write-off of losses in the future. For this purpose, the mechanism of deferred expenses is used, which is well known to users of the program. The tax loss of the current year, accounted for in the debit of account 99.01.1 “Profits and losses from activities with the main tax system” must be transferred to the debit of account 97.21 “Deferred expenses” with the type of expense Losses from previous years. For taxpayers applying the provisions of PBU 18/02, it is additionally necessary to adjust the analytics of deferred tax assets accounted for in account 09.

This manual operation is recorded on the last day of the year before the balance sheet reformation. If the accounting system does not reflect the transfer of losses to the RBP, the program will detect this situation and remind the user about it. In January of the following year, when performing a routine operation Income tax calculation included in processing Closing the month, a message will be displayed on the screen that the loss from last year has not been carried forward. Processing is interrupted, and until the user creates an operation to transfer the loss, he will not be able to move forward.

Meanwhile, the transfer of losses to the future is a taxpayer’s right, and not an obligation (clause 1 of Article 283 of the Tax Code of the Russian Federation). What to do if for some reason the taxpayer does not want to exercise this right?

In this case, you will still have to create a manual operation, but in the form of a directory element Future expenses you just don’t need to indicate the start date for writing off the loss. In the future, you can open the desired entry at any time (section Directories - Deferred expenses) and fill in the field Write-off period from:, if the user changes his mind and wants to reduce the profit received by losses of previous years, starting from the specified date.

Losses from previous years are automatically included in expenses that reduce the income tax base when performing a regulatory operation Write-off of losses from previous years. The amount of write-off of losses is calculated only if, at the time of performing the routine operation, according to tax accounting data in account 97.21 “Deferred expenses” with expense type U bydki of past years there is a debit balance. The write-off is made to the debit of account 99.01.1 in accordance with the data specified in the directory Future expenses.

Starting from 2017, losses incurred in 2007 and later can be carried forward to an unlimited number of subsequent tax periods, and profits for the reporting (tax) periods 2017-2020. can be reduced by the amount of losses of previous tax periods by no more than 50%. This change is supported in the 1C: Accounting 8 program starting from version 3.0.45.20.

To remove the ten-year limit established in the program for “old” losses (acquired from 2007 to 2015), it is enough to open the corresponding directory entries Future expenses and clear the field Write-off period:.

As for participants in regional investment projects, SEZ participants, etc., for such organizations that apply reduced tax rates, automatic write-off of losses according to the rules of Article 283 of the Tax Code of the Russian Federation in “1C: Accounting 8” is not supported.

Let's look at how the program "1C: Accounting 8" (rev. 3.0) carries out the transfer of losses to the future, taking into account the latest changes in tax legislation.

Example 1

Reflection of the amount of loss in accounting and reporting

To identify the amount of the 2016 tax loss, which the taxpayer has the right to carry forward to the future, it is necessary to first complete all regulatory operations for December 2016 included in the processing Closing the month.

The amount of the loss will be reflected, for example, in Certificate of income tax calculation, if you set tax accounting data as indicators in the report settings.

You can analyze tax accounting data for account 99 for 2016 using one of the standard reports from the section Reports, For example Account analysis. If you cancel a routine operation Balance Reformation, then the report Account analysis for account 99 it will be more clear: a debit balance in the amount of 5 million rubles. indicates a loss (Fig. 1).

In the tax return for corporate income tax for 2016 (approved by Order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/572@, hereinafter referred to as the Order of the Federal Tax Service), this amount of loss is reflected:

• with a minus sign in Sheet 02 on line 100 “Tax base”;
• in Appendix No. 4 to Sheet 02 with a minus sign on line 140 “Tax base for the reporting (tax) period” and with a plus sign on line 160 “Balance of uncarried loss at the end of the tax period - total.”

Since the organization applies the provisions of PBU 18/02, when performing a routine operation Income tax calculation For December 2016, a deferred tax asset (DTA) is recognized and an accounting entry is generated:

Debit 09 for the type of asset “Loss of the current period” Credit 68.04.2 - for the amount of IT (RUB 1,000,000.00 = 5,000,000.00 x 20%).

The income statement in line 2300 reflects the amount of loss according to accounting data: 5,000 thousand rubles. with a minus sign (a negative value is indicated in parentheses). Please note that this amount may not coincide with the tax loss. The amount of recognized deferred tax asset in the amount of RUB 1,000 thousand. is reflected in line 2450 “Change in deferred tax assets” and reduces the amount of loss. Thus, indicator 2400 “Net profit (loss)” reflects the amount of the adjusted loss in the amount of 4,000 thousand rubles. with a minus sign. The recorded deferred tax asset will further reduce the income tax base.

In the first section of the balance sheet asset “Non-current assets” the amount of deferred tax asset is in the amount of 1,000 thousand rubles. reflected in line 1180 “Deferred tax assets”.

In the third section of the liability “Capital and reserves”, the amount of the uncovered loss for 2016 is reflected in the total amount on line 1370 “Retained earnings (uncovered loss)”. If the organization at the beginning of the year had no retained earnings (uncovered loss) from previous years, and no dividends were distributed during the year, then the value of line 1370 should be equal to the value of line 2400 of the financial results statement (see Instructions for using the Chart of Accounts).

Carry forward of current period loss for the future

In order for the loss received in 2016 to be taken into account automatically in the 1C: Accounting 8 program (rev. 3.0), it must be transferred to future expenses. Let's create a document Operation 12/31/2016 (Fig. 2).

In the document form, to create a new transaction, you need to click the button Add and enter correspondence on the debit of account 97.21 “Deferred expenses” and the credit of account 99.01.1 “Profits and losses from activities with the main taxation system.” Since in accounting a loss is not carried forward to the future, the field Sum leave it blank, but fill in the special resources for tax accounting purposes:

Amount of NU Dt 97.21 and Amount of NU Kt 99.01.1 - for the amount of loss (RUB 5,000,000.00); Amount VR Dt 97.21 and Amount VR Kt 99.01.1 - for a taxable temporary difference (-5,000,000.00 rub.).

In the form of a directory element Future expenses you need to provide the following information:

• name of deferred expenses, for example, Loss 2016;
• type of RBP for tax accounting purposes - Losses from previous years(selected from a predefined directory Types of expenses (NU));
• the amount of loss (RUB 5,000,000.00) is indicated as a guide, since the amount of the balance according to accounting and tax accounting data is used to write off the RBP;
• method of recognizing expenses - In a special order;
• the start date of loss transfer is the first day of the year following the year in which the loss was received, that is, 01/01/2017;
• We do not indicate the end date, since the restriction on the period for carrying forward losses has now been lifted;
• The write-off account and analytics are not required.

Carrying forward a loss means that the tax base is planned to be reduced in the future. In accounting, such a reduction in the tax base will occur due to the write-off of a deferred tax asset. Since at the time of loss transfer the manual transaction reflects temporary differences in the valuation of the asset Future expenses, then for this type of asset in accounting it is necessary to reflect the occurrence of IT using the posting:

Debit 09 for the type of asset “Future expenses” Credit 09 for the type of asset “Loss of the current period” - in the amount of IT (RUB 1,000,000.00).

Please note that the operation to transfer losses to the BPO should be entered after the final processing Closing the month for December.

After saving the manual operation, you must re-enter the form Closing the month and do the following sequence of actions for operations:

• Retransfer of documents per month- select a team Skip operation;
• Balance Reformation- select a team Perform operation.

If there is a need to close the month again, the manual operation to carry forward the loss should be canceled (marked for deletion). After the final closure of the month, you need to uncheck the deletion of the manual operation (record it in the accounting) and perform the balance sheet reformation again without re-posting the documents.

Write-off of losses from previous years

Since January 2017 in processing Closing the month a routine operation is activated Write-off of losses from previous years, during which the program reduces the profit of the current month by the amount of losses of previous tax periods according to the updated norms of Article 283 of the Tax Code of the Russian Federation, that is, by no more than 50%.

The result of a decrease in profit is reflected in special resources of the accounting register:

Amount of NU Dt 99.01.1 and Amount of NU Kt 97.21 - for the amount of write-off of the loss; Amount VR Dt 99.01.1 and Amount VR Kt 97.21 - for taxable temporary differences.

If there is no profit in the current month, then the document will still be created, but will not have any movements in the registers. If a loss is incurred in the current month, the amount written off is restored, and in the specified resources the amount written off of the loss is reversed.

According to the conditions of Example 1, the organization “TF Mega” in the first quarter of 2017 received a profit of 1,000,000.00 rubles.

Half of this amount can be reduced by the amount of losses from previous tax periods.

We will close the month for March 2017 and form Certificate-calculation of write-off of losses of previous years(the certificate is generated on an accrual basis from the beginning of the year). In column 4 for March 2017, the amount of RUB 500,000 will be indicated as the amount of loss taken into account in the reduction of profit. (Fig. 3).

During a routine operation Income tax calculation the amount of income tax will be reduced by writing off the deferred tax asset, which is reflected by the posting:

Debit 68.04.2 Credit 09 by type of asset “Deferred expenses”

In total, for this type of asset for the first quarter, IT was written off in the amount of RUB 100,000.00. (500,000.00 x 20%).

Let's look at how the income tax return for the first quarter of 2017 is filled out. Appendix No. 4 to Sheet 02 automatically reflects the following indicators (Fig. 4):

From line 150 of Appendix No. 4 to Sheet 02 of the declaration, the amount of the part of the loss that reduces the tax base is transferred to line 110 of Sheet 02 of the report. The tax base for calculating tax will be reduced by this amount (p. 120), which will be 500,000 rubles. (1,000,000 - 500,000).

Filling out profit declarations for interim reporting periods

Despite the fact that the taxpayer has the right to carry forward a loss to the future in any reporting period (clause 1 of Article 283 of the Tax Code of the Russian Federation), Appendix No. 4 to Sheet 02 is included in the declaration only for the first quarter and tax period (clause 1.1 of the Order of the Federal Tax Service ). Accordingly, Appendix No. 4 to Sheet 02, as well as line 110 of Sheet 02 of the half-year and 9-month declarations are not filled out in the program. At the same time, the algorithm for writing off losses does not change. How, in this case, should you fill out a declaration under the conditions of Example 1?

The answer to this question is provided by paragraph 5.5 of the Order of the Federal Tax Service, according to which in income tax returns for interim reporting periods, line 110 of Sheet 02 is determined based on the data:

• line 160 of Appendix No. 4 of the declaration for the previous tax period;
• line 010 of Appendix No. 4 of the declaration for the first quarter of the current tax period;
• line 100 of Sheet 02 for the reporting period for which the declaration is drawn up.

In practice, this means the following: line 110 must be filled out manually based on tax accounting data, while the remaining indicators on Sheet 02 are filled in automatically.

Thus, for the first half of 2017, the credit turnover of the account was 97.21 with the form Losses from previous years according to tax accounting data it is 1,000,000 rubles. The same amount is reflected in column 4 Certificates of calculation of write-off of losses of previous years for June 2017 as the amount of loss included in the reduction of profit. Thus, in line 110 of Sheet 02 of the half-year declaration, you need to enter the value: 1,000,000. The tax base indicator for calculating the tax (page 120) will be reduced by this amount, which will be 1,000,000 rubles. (2,000,000 - 1,000,000).

For 9 months of 2017, the credit turnover of the account was 97.21 with the form Losses from previous years according to tax accounting data it is 1,500,000 rubles. The same amount is reflected in column 4 Certificates of calculation of write-off of losses of previous years for September 2017. In line 110 of Sheet 02 of the declaration for 9 months, the value is manually entered: 1,500,000.

The tax base indicator for calculating income tax (p. 120) will be 1,500,000 rubles. (3,000,000 - 1,500,000).

Reflection of losses in the organization's annual reporting

Let's close the month for December 2017. According to tax accounting data, the amount of loss taken into account in reducing profit for 2017 is 2,000,000 rubles, and the balance of the uncarried loss at the end of 2017 is 3,000,000.00 rubles.

According to accounting data for 2017, ONA with the type of asset was written off Current period loss in the amount of RUB 400,000.00. (2,000,000.00 x 20%).

Now we will generate and fill out an income tax return for 2017. Appendix No. 4 to Sheet 02 automatically reflects the following indicators:

From line 150 of Appendix No. 4 to Sheet 02, the amount of the part of the loss that reduces the tax base is transferred to line 110 of Sheet 02 of the declaration. The tax base indicator for calculating tax (p. 120) will be reduced by this amount, which will be 2,000,000 rubles. (4,000,000 - 2,000,000).

We will generate and fill out financial statements for 2017. The financial results report automatically reflects the following indicators:

In the first section of the balance sheet asset “Non-current assets” the amount of deferred tax asset is in the amount of 600 thousand rubles. reflected in line 1180 “Deferred tax assets”. In the third section of the liability “Capital and reserves”, the amount of retained earnings for 2017 is reflected in the total amount on line 1370 “Retained earnings (uncovered loss)”.

More details: http://buh.ru/articles/documents/56671/