To what an invoice to attribute a fine

The normal activity of any enterprise involves the emergence of income, expenses, penalties. As a rule, in the preparation of reports, they relate to the necessary articles of accounting. However, even experienced accountants sometimes have questions where exactly attributing fines, penalties and penalties, as there are some features here. Let's deal with this in more detail.

To begin with, it should be understood which penalties, their varieties and the procedure for regulating the legislation of the Russian Federation. There are such types of sanctions:

Penalties of the civil legal group (for example, for violation of contractual conditions);
Administrative recovery (here you can attribute fines in the tax service, the traffic police, for legal proceedings, extrabudgetary funds and other institutions, as well as in violation of the provision of information on a bank account).

Penalty, in contrast to the fine, occurs when the payment of tax liabilities in the treasury. Therefore, these two concepts should be distinguished. In order to have an idea of \u200b\u200bthe procedure for fees and their sequences, you need to familiarize yourself with the provisions. Tax Code (4 section).

It is important to understand what kind of category there is one or another type of fine for correct reflection in accounting. As read PBU 10/99 "organization expenses", All fines (as well as penalties and penalties) refer to the article "Other expenses". And their reflection sums are taken on the basis of court decisions, lawsuits from organizations. It should be understood that the amount of fines of the enterprise are not taken into account in income tax. Therefore, when summing up and filling out reports, they do not include their income tax.

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Now consider how this all is reflected in accounting. As determines Russian plan accountsAll penalties are held through account 68 (tax calculations and fees). As a rule, 99 "Profit and Losses" applies to correspondence using various subaccounts during certain types of penalties. For example, if the company had to pay the tax on November 5, and it made it the 30th day of the next month, the arising amount of the penalty in the amount of 1000 rubles reflect as follows:

Calculate the amount of penalties: Debit 99 (subaccount "Peny") Credit 68 - in the amount of 1000 rubles;
We list the amount of penalties to the budget: Debit 68 Credit 51 - in the amount of 1000 rubles.

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Consider one of the most common cases of the impression of the penalty area - a violation of the duration of the notification of the tax service on the opening (or closing) of bank accounts. For example, according to Article 118 Tax Code of the Russian Federation The company was imposed a penalty for this reason in the amount of 3000 rubles. Then the wiring is drawn up as follows:

Dt 99, subaccount "Fine" Kt 68, subaccount "Penalty" - a sanction is taken into account on the presentation of 3000 rubles;
Dt 68, subaccount "Fine" Kt 51 - The penalty paid to the state treasury.

By the same principle, wiring are made in the occurrence of sanctions listed in extrabudgetary funds, which is also not taken into account in the amount of taxable profits.

Download on our portal Main accounting wiring to attribute fines on accounting accounts.

If the company violates the terms of the contract with the counterparty, there is a need to pay a penalty, which is determined by the provisions of the Civil Code of the Russian Federation. It may occur:

If the deadlines for the fulfillment of obligations is violated;
A simple vehicle occurred (in the case of shipping);
Violated terms of payment and others.

In tax accounting, these penalties relate to non-deactive expenditures (or income). In accounting, they are included in the article "Other expenses". For postings, accounts are used: 91 (income, expenses) and 76 (relationships with counterparties). In this case, various subaccounts are usually applied.

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Unfortunately, very often, when conducting economic activities, there are cases of violation of obligations to suppliers or tax agents. At the same time, the management of the enterprise should pay attention to this to eliminate their repetition. And the most important thing is to spend correctly on accounting accounts and reflect in the reporting. The described instruction will help you in this difficult business!