From January 1, 2012, the procedure for accounting for expenses for scientific research and design development has changed. The changes are significant and are driven by the need to make scientific developments more attractive from a tax point of view. The document greatly simplified accounting, but still some questions remained unanswered. Let's try to figure it all out.
The leadership of our country is not giving up attempts to create an economy focused not on the mining industry, but on innovative technologies. For this purpose, an appropriate regulatory and legal framework is being created. Taxation of organizations engaged in research and development activities (R&D) was no exception. Of course, it cannot be said that little attention was paid to this problem earlier, but the order tax accounting in R&D firms was far from perfect. Many problems arose when recognizing certain expenses as part of scientific expenses. It was also not defined what exactly constitutes R&D work.
To eliminate the “gaps” in the legislation and stimulate “innovative” companies, Federal Law No. 132-FZ of June 7, 2011 was adopted. It came into effect on January 1, 2012 and made significant changes to the procedure for accounting for R&D expenses.
In particular, legislators made changes to Article 262 Tax Code"Expenses for Scientific research and (or) experimental design developments.” Also, Chapter 25 of the Tax Code was supplemented with new articles:
“Costs on the formation of reserves for upcoming expenses on scientific research and (or) development” (Article 267.2 of the Tax Code of the Russian Federation);
“Features of maintaining tax accounting for R&D expenses” (Article 332.1 of the Tax Code of the Russian Federation).
It is important
The new procedure for accounting for R&D expenses will apply only to those developments and research that began after January 1, 2012. For expenses incurred before the specified date, the old order accounting.
The new procedure for recognizing expenses applies only to organizations that either conduct R&D independently or jointly with other organizations, or act as a customer.
If the company carries out scientific developments as a performer (contractor or subcontractor), then R&D costs are considered as implementation costs common species activities.
List of expenses
One of the main innovations is that the very definition of R&D expenses has changed. Now these include the organization’s costs of creating:
- new or improvement of manufactured products (goods, works, services);
- new or improvement of used technologies, methods of organizing production and management.
Before January 1, 2012, there was no list of expenses that could be classified as R&D expenses. On the one hand, this gave firms a free hand. They decided for themselves which costs were considered scientific and which were not. But, on the other hand, there was always the possibility that tax authorities could exclude some costs from R&D expenses. Hence the numerous disputes with controllers and unnecessary headaches.
Thanks to the changes introduced by Law No. 132-FZ, a closed list of such expenses appeared in paragraph 2 of Article 262 of the Tax Code:
- depreciation deductions for fixed assets and intangible assets (except for buildings and structures) that are used to carry out scientific developments;
- remuneration of workers involved in R&D;
- material costs associated with scientific research and development (costs of purchasing raw materials, tools, equipment, laboratory equipment and workwear, as well as fuel, water, energy of all types);
- other expenses directly related to R&D, but not more than 75 percent of the amount of remuneration of employees involved in such research and development;
- cost of work under R&D contracts (for the customer of the relevant research or development);
- deductions for the formation of funds to support scientific, scientific, technical and innovative activities.
Some of the cost items require explanation. Let's look at them.
Depreciation deductions
According to the new rules, depreciable property used in R&D must be separated into a separate subgroup within the corresponding depreciation group.
This is interesting
In accounting, depreciation charges for fixed assets and intangible assets used in R&D are taken into account without restrictions.
The cost of scientific research includes depreciation amounts only for full calendar months during which the property or intangible asset was used exclusively to perform the work in question. The wording “exclusively” suggests that if the property was simultaneously involved in R&D and other types of work, then the amount of depreciation of these fixed assets will be taken into account in general procedure. Depreciation on property for an incomplete calendar month is taken into account in the same way. For example, if a fixed asset began to be used in innovation activities from the middle of the month, then depreciation for this month will need to be taken into account in the general manner, and from the next month it will be attributed to R&D expenses.
But the amount of depreciation on buildings and structures cannot be included in R&D expenses. This is prohibited by subparagraph 1 of paragraph 2 of Article 262 of the Tax Code.
Due to the fact that property must be separated into separate subgroups, the question arises: what to do with property that is not constantly used in R&D, for example, only at the initial stage, or is used in several types of activities?
We are not the only ones who have this question, and in this regard, the Russian Ministry of Finance issued a letter dated December 2, 2011 No. 03-03-06/1/801. In it, the financial department indicated that expenses in the form of depreciation charges should be distributed using economically feasible indicators between these types of activities. At the same time, the procedure for such distribution must be fixed in the accounting policy of the company.
In essence, organizations were given the right to independently distribute these costs. It remains only unclear: which ones to use? economic indicators and who will recognize them as justified? Obviously, in this part there is a minimum of official and more specific explanations.
Salary
To recognize the costs of wages There are also some restrictions on R&D spending. A complete list of labor costs is enshrined in Article 255 of the Tax Code. And from it only the following can be included in scientific research:
- salary (amounts accrued at tariff rates, official salaries, piece rates, etc.);
- incentive and compensation bonuses for night work, overtime work, work in difficult and hazardous conditions and similar payments;
- amounts under contracts voluntary insurance;
- wages according to civil contracts(including work contracts, but not including contracts with individual entrepreneurs).
As you can see, from the full list of labor costs, only a small part of it was included in the innovation ones. Consequently, bonuses, regional coefficients, expenses for advanced training of workers, compensation for unused vacation and other payments cannot be classified as expenses for scientific development.
There is one more feature in accounting for employee labor costs. These costs are recorded for research and development purposes only for the period in which employees directly performed research and development. If employees were involved in other activities during this period, then wages are recognized as R&D expenses in proportion to the time spent in scientific work.
Consequently, companies will have to keep separate records of labor costs, broken down by:
- hours spent on different types activities;
- types of payments.
It should be taken into account that the cost of intangible assets created by the organization itself does not include insurance premiums on labor costs. This means that they can be written off at a time as part of indirect costs without increasing the amount of R&D expenses.
Material costs
Material costs included in R&D costs include most of the types of costs provided for in Article 254 of the Tax Code. The only exceptions are the costs of purchasing components, works and services from third parties, including those performed structural divisions companies, as well as the costs of maintaining and operating environmental property.
Attention
PBU 17/02 does not provide separate accounting by type of payments in favor of individuals (that is, discrepancies between accounting and tax accounting in this part cannot be avoided).
It will be quite simple for organizations to take into account the costs of raw materials and supplies. But in the case of energy and water supply costs, difficulties may arise. To solve this problem, it is necessary to develop principles for the distribution of these material costs, because they can be used simultaneously both in the production of goods and in the scientific field.
To correctly reflect these costs, the company needs to reflect the method of cost distribution in its accounting policies. There are several options:
- by the area of the building used in carrying out core activities and R&D;
- on depreciation of equipment used in one and another activity;
- on expenses for remuneration of employees;
- for basic material costs (raw materials and supplies) directly related to R&D.
other expenses
R&D expenses can include other expenses directly incurred for the purposes of scientific research and development work. And here, too, there are limitations - they should not exceed 75 percent of the amount of labor costs that are included in R&D costs.
Such expenses may include general business, administrative, and related to R&D (for example, office supplies, travel and hospitality expenses, expenses for training scientific personnel, etc.).
But this does not mean that amounts over 75 percent cannot be taken into account. They are allowed to be included in other expenses on a general basis in the reporting period in which the work or its individual stages are completed.
It is worth noting that it is not fixed anywhere how the share should be calculated: for individual projects or it will need to be determined as a whole for R&D work for reporting period. This can also be attributed to the shortcomings of the new order that need to be eliminated.
In addition, R&D expenses will, as before, include deductions for the formation of special funds, provided by law on scientific, scientific-technical and innovative activities (Federal Law of August 23, 1996 No. 127-FZ).
This is interesting
Previously, the use of increasing coefficients was extremely unpopular. This is because “increased” costs are scrutinized more thoroughly and firms preferred to play it safe.
When calculating income tax, contributions to funds are taken into account in an amount not exceeding 1.5 percent of income from sales. They are recognized for tax purposes in the period in which they are incurred. The amount of deductions exceeding set limit, is not taken into account for tax purposes.
Procedure for accounting expenses
According to the new rules, R&D costs are included in expenses at a time in full in the period when the relevant work or its individual stages are completed. Previously companies I had to “stretch out the pleasure” for one year.
Now costs can be written off at a time, regardless of what result the work led to - positive or negative.
But still, some dependence seems to remain. This applies to other expenses in terms of exceeding the established limit of 75 percent of labor costs. Excessive expenses can still be taken into account as part of other expenses, but paragraph 5 of Article 262 of the Tax Code does not indicate that they can be recognized regardless of the result of research. So this question is still up in the air, and we are waiting for official clarification on this problem.
The procedure for accounting for those R&D activities, as a result of which the enterprise received exclusive rights to the result of intellectual activity (created intangible assets), has also changed. Now the company itself chooses how to write off the relevant expenses: as part of the initial cost of intangible assets by calculating depreciation or as part of other expenses over two years. The chosen method must be fixed in the accounting policy.
As before, organizations performing R&D can write off costs with an increasing factor of 1.5. This is possible if developments are carried out in the areas of activity specified in the special List (approved by Decree of the Government of the Russian Federation of December 24, 2008 No. 988). But according to the new rules, the company recognizes increased expenses in the period when work is completed (stages of work), and not in the period of their implementation, as was before.
In addition, the company that took advantage of the bonus must submit to the inspection along with tax return R&D performance report. This is necessary so that tax authorities can check the compliance of scientific developments with the List. To do this, inspectors may order an examination of the submitted report. Authorized to conduct it state academies sciences, national research universities or centers, and government research centers.
It is necessary to draw up a report on completed R&D (individual stages) in accordance with the requirements established by the national standard for the structure of the preparation of scientific and technical reports. Such a document is GOST 7.32-2001 “System of standards for information, library and publishing. Research report. Structure and design rules" (introduced by Decree of the State Standard of Russia dated September 4, 2001 No. 367-st).
If the report is not submitted or the type of R&D is not confirmed, the bonus will be lost. And this is fraught with the accrual of penalties and fines.
Reserve for R&D
Another major innovation is the ability to create a reserve for upcoming R&D expenses. It is created to implement each approved research program. The reserve is created for the period during which the relevant R&D is planned to be carried out, but it cannot exceed two years.
It is important
Contributions to scientific funds cannot be written off against the created reserve.
The size of the created reserve cannot exceed the costs (estimates) planned for the implementation of the R&D program.
The maximum amount of deductions to reserves cannot exceed 3 percent of the amount of income from sales minus deductions for the formation of funds. The reserve amount is calculated using the following formula:
N = I x 0.03 - B, Where
N - size limit contributions to reserves;
I- income from sales;
B- deductions for the formation of funds for scientific activities.
If the reserve turned out to be insufficient, then the excess amount should be taken into account in the general procedure for R&D. If the “pot” is not completely spent, the remainder is included in non-operating income for the period in which the corresponding deductions were made.
Both the decision to create a reserve and the period for which it is formed must be fixed in the organization’s accounting policies.
Creation of intangible assets
If the result of scientific developments is the creation of any intangible material, then the company can obtain exclusive rights to it. In this case, R&D expenses can be recognized in one of two ways:
1) write off R&D costs as other expenses within two years;
2) write off initial cost Intangible assets through the depreciation mechanism. At the same time, the deadline beneficial use You can install it yourself, but not less than two years.
The chosen write-off method should also be reflected in the organization’s accounting policies.
Besides, new order has two more features. Firms will like one of them, but the other leaves much to be desired.
Thus, R&D costs that were previously included in expenses upon completion of work on individual stages of research and development do not need to be restored and included in the initial cost.
If the income from the sale of intangible assets received as a result of R&D expenses turned out to be less than its residual value, then the organization will not be able to take the resulting loss into account when calculating income tax.
Tax registers for R&D
The new procedure for accounting for R&D expenses involves the use of special tax registers for this. The basic requirements for them are specified in Article 332.1 of the Tax Code.
In analytical accounting, an organization must group R&D expenses by type of work or contracts and by expense items:
- depreciation of fixed assets;
- depreciation intangible assets;
- remuneration of employees;
- material costs;
- other expenses.
Separately take into account R&D expenses, which:
- gave a positive result;
- did not give a positive result. It is also necessary to separately reflect in tax registers:
- contributions for the formation of funds;
- expenses, with a coefficient of 1.5;
- expenses written off from the reserve (if the organization forms such a reserve).
Property benefits
Among other things, Law No. 132-FZ introduced an amendment to the taxation of property taxes on organizations. Now in relation to innovative property it will be possible to apply zero rate for this tax.
“Innovative” property includes:
- objects with high energy efficiency (if the object complies with the List);
- objects that have a high energy efficiency class (if such objects are provided with the definition of their energy efficiency classes).
Please note that the benefit applies only to newly introduced property. The benefit period is limited - three years from the date of registration of objects.
D. Nacharkin, expert editor
Solution
Situation
Use of the reserve upon termination of the sale of goods with a warranty period
EXAMPLE
The organization sells small household appliances - hair dryers and hair curlers. The warranty period that the organization sets for the product is six months.
According to the accounting policy, the organization creates a reserve for future expenses for warranty repairs and warranty service.
The percentage of contributions to the reserve is calculated. It is 2%. Let’s assume that the organization’s revenue from the sale of hair dryers and hair curling irons (excluding VAT) was:
- for January - 100,000 rubles;
- for January - February - 170,000 rubles;
- for January - March - 230,000 rubles.
It is necessary to determine the procedure for creating and using the reserve.
1. Let's find the amount of contributions to the reserve.
Since the organization stopped selling hair dryers and hair curling irons on April 1, no deductions are made to the reserve starting from the reporting period January - April.
2. The six month warranty period for items sold in March expires in September.
Therefore, as of September 30, the organization must determine whether it has any unused portion of the reserve.
Let's assume that the organization's actual costs for warranty repairs of hair dryers and hair curling irons for the period January - September amounted to 3,200 rubles.
In the situation under consideration, the unused part of the reserve in the amount of 1,400 rubles. (4600 rubles - 3200 rubles) the organization must include January - September in income for the reporting period.
As a rule, carrying out scientific research and development (hereinafter referred to as R&D) requires quite a long time. Therefore, organizations often incur costs in connection with the performance of such work (research) over several reporting (tax) periods.
From January 1, 2012, taxpayers were given the right to form a reserve for upcoming R&D expenses (Article 267.2 of the Tax Code of the Russian Federation, paragraph 5 of Article 2, Part 1 of Article 4 of the Federal Law of 06/07/2011 N 132-FZ). With the help of such a reserve, the corresponding costs will be reduced tax burden already in the reporting (tax) period in which they were actually incurred.
Note
On the procedure for accounting for R&D expenses before January 1, 2012, see section. 20.1.2 "Tax accounting of expenses for the creation of new or improvement of manufactured products (before January 1, 2012)."
You can quickly jump to the desired section using the following links:
section 12.5.1. The procedure for forming (creating) a reserve for R&D in tax accounting. Calculation of contributions to the reserve (estimate) >>>
Society pays for R&D, that is, R&D is done for the Society. In this case, does the Company need to create a reserve for R&D in accounting and tax accounting?
The procedure for creating a reserve for R&D is determined by Art. 267.2 of the Tax Code of the Russian Federation, according to which the organization, as when creating other types tax reserves, has the right to form a reserve. Since we are talking about a right and not an obligation, the decision to reserve amounts of R&D expenses in mandatory reflected in the accounting policies.
The rationale for this position is given below in the materials of the Glavbukh System
1. Article: Article 267.2. Expenses for the formation of reserves for upcoming expenses for scientific research and (or) development
Commentary on Article 267.2
Article 267.2 of the Tax Code of the Russian Federation has been introduced Federal law dated 06/07/2011 No. 132-FZ and came into force on January 1, 2012. New standards allow organizations to create an appropriate reserve in order to recognize R&D expenses evenly.*
The reserve for future R&D expenses is created on the basis of developed and approved R&D programs based on the period for which the relevant work is planned, but not more than two years.
The creation of reserves for specific programs must be reflected in the accounting policies of the organization.
Accounting does not provide for the creation of a reserve for future R&D expenses.*
The amount of the created reserve cannot exceed the planned expenses (estimate) for the implementation of the R&D program approved by the taxpayer. In this case, the estimate should include only those costs that are listed in subparagraphs 1-5 of paragraph 2 of Article 262 of the Code.
TAX ON ORGANIZATIONAL INCOME. COMMENTS TO CHAPTER 25 of the Tax Code of the Russian Federation 2014
To cover upcoming expenses for scientific research and (or) experimental design (R&D), the organization has the right to create a special reserve (Clause 1 of Article 267.2 of the Tax Code of the Russian Federation).*
Conditions for creating a reserve
A provision can be created if the accrual method is used to calculate income taxes. Organizations using the cash method do not create reserves: they can take into account any expenses that reduce taxable profit only after they have been paid (clause 3 of Article 273 of the Tax Code of the Russian Federation).
The decision to create a reserve is made on the basis of developed and approved programs for each type of R&D. A reserve is created for each approved program for the period of planned work, but not more than for two years. The procedure for creating a reserve for R&D expenses and the terms for which it is created must be reflected in the accounting policy for tax purposes.*
Such rules are provided for in paragraph 2 of Article 267.2 of the Tax Code of the Russian Federation.
The chief accountant advises: attach R&D programs and cost estimates for these purposes approved by the head of the organization to the accounting policy for tax purposes. Thus, the organization will document the feasibility and amount of contributions to the reserve for R&D expenses.*
Reserve size
The amount of the created reserve cannot be greater than the costs planned in the estimate for carrying out R&D within the framework of the approved program (clause 3 of Article 267.2 of the Tax Code of the Russian Federation). In this case, only those costs that are directly related to R&D can be included in the estimate:*
- depreciation of fixed assets (except for buildings and structures) and intangible assets (subclause 1, clause 2, article 262 of the Tax Code of the Russian Federation);
- expenses for remuneration of employees (subclause 2, clause 2, article 262 of the Tax Code of the Russian Federation);
- material expenses (subclause 3, clause 2, article 262 of the Tax Code of the Russian Federation);
- other expenses within 75 percent of labor costs (subclause 4, clause 2, article 262 of the Tax Code of the Russian Federation);
- the cost of work performed by third-party contractors (subclause 5, clause 2, article 262 of the Tax Code of the Russian Federation).
Do not include contributions for the formation of funds to support scientific, scientific-technical and innovative activities (subclause 6, clause 2, article 262 of the Tax Code of the Russian Federation) in the reserve for R&D expenses.
Elena Popova, State Counselor tax service RF rank I
In Article 262 of the Tax Code “Expenditures on scientific research and (or) development”, by the Law of 06/07/2011. No. 132-FZ “On amendments to Article 95 of part one, part two of the Tax Code of the Russian Federation in terms of the formation of favorable tax conditions for innovative activities and Article 5 of the Federal Law “On Amendments to Part Two of the Tax Code of the Russian Federation” and certain legislative acts RF”, changes were made that introduced new rules for tax accounting of expenses for scientific research and development (hereinafter referred to as R&D).
Part of these changes related to R&D according to the List established by the Government of the Russian Federation (The list was approved by Decree of the Government of the Russian Federation dated December 24, 2008 No. 988), came into force on the date of official publication of Law 132-FZ (06.06.2011).
Starting in 2012, other changes regarding R&D expenses for tax accounting purposes came into effect.
In our article we will consider the changes and clarifications made to the current provisions of the Tax Code, namely:
- Composition of R&D expenses
- Procedure for recognizing R&D expenses
- The procedure for creating reserves for upcoming R&D expenses
- Features of maintaining tax accounting for R&D expenses
Let's look at exactly what expenses are classified as R&D expenses.
For tax accounting purposes, R&D expenses are expenses related to:
- to the creation new or improvement manufactured products (goods, works, services),
- to the creation new or improvement applied technologies, methods of organizing production and management.
IN new edition Article 262 of the Tax Code establishes a list of costs that form R&D expenses. Research and/or development expenses include:
1. Depreciation amounts for fixed assets and intangible assets (except for buildings and structures) used to perform R&D, accrued in accordance with Chapter 25 of the Tax Code of the Russian Federation for the period defined as the number of complete calendar months, during which the specified fixed assets and intangible assets were used exclusively for R&D.
Note:If an organization incurring R&D expenses has established in its accounting policy the use of a non-linear depreciation method, then depreciable property items used in R&D form a subgroup as part of the depreciation group and accounting such depreciation groups and subgroups is underway separately(Clause 13 of Article 258 of the Tax Code of the Russian Federation).
2. Amounts of expenses for remuneration of employees participating in the implementation of R&D, provided for in paragraphs 1, 3, 16 and 21 of part two of Article 255 of the Tax Code of the Russian Federation, during the period of scientific research and (or) development by these employees. Labor costs include:
2.1. Amounts accrued at tariff rates, official salaries, piece rates or as a percentage of revenue in accordance with the forms and systems of remuneration accepted by the taxpayer (clause 1 of Article 255 of the Tax Code of the Russian Federation).
2.2. Incentive and (or) compensatory charges related to work hours and working conditions, including allowances to tariff rates and salaries:
- for working at night,
- work in multi-shift mode,
- for combining professions,
- expansion of service areas,
- for working in difficult, harmful, especially harmful working conditions,
- for overtime work and work on weekends and holidays,
2.3. Employer contribution amounts:
- Under compulsory insurance contracts.
- Paid in accordance with the Federal Law “On Additional Insurance Contributions for savings part labor pension and state support formation of pension savings."
- Under voluntary insurance contracts (non-state insurance contracts) pension provision), concluded in favor of employees with insurance organizations (non-state pension funds), having licenses issued in accordance with the legislation of the Russian Federation to conduct relevant types of activities in the Russian Federation.
When calculating the maximum amounts of payments (contributions) calculated in accordance with this subparagraph, the amounts of contributions provided for by this subparagraph are not included in labor costs.
2.4. Expenses for remuneration of workers who are not on the staff of the taxpayer organization for the performance of work under concluded civil and industrial process agreements (including work contracts), with the exception of remuneration for labor under civil and industrial process agreements concluded with individual entrepreneurs (Clause 21 of Article 255 of the Tax Code of the Russian Federation).
Note:The list of labor costs related to R&D is closed. Accordingly, all other types of labor costs don't turn on as part of expenses related to R&D, but are taken into account as part of direct or indirect expenses of the organization.
In addition, if employees participating in R&D during this period also participated in activities not related to R&D, then R&D expenses include the amount of expenses for remuneration of these employees in proportion to the time during which they participated in R&D ( Clause 3 of Article 252 of the Tax Code of the Russian Federation).
3. Material costs, provided for by subparagraphs 1 - 3 and 5 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation, directly related to the implementation of R&D, namely:
3.1. For the purchase of raw materials, materials used in R&D and forming their basis or being a necessary component in the implementation of R&D (clause 1 of Article 254 of the Tax Code of the Russian Federation).
3.2. For the purchase of materials used:
- for packaging and other preparation of R&D products (including pre-sale preparation).
- for other production and economic needs (testing, monitoring, maintenance, operation of the OS and other similar purposes) (clause 2 of Article 254 of the Tax Code of the Russian Federation).
- tools,
- devices,
- inventory,
- devices,
- laboratory equipment,
- workwear,
- other personal and collective protective equipment, provided for by law RF,
- other property,
3.4. For purchase:
- fuel,
- water,
- energies of all kinds,
- production (including by the taxpayer himself for production needs) of all types of energy,
- heating of buildings,
- costs of production and (or) acquisition of capacity,
- costs for energy transformation and transmission.
Note:Amount of other expenses exceeding 75%, included in the composition other expenses in the reporting/tax period in which R&D or individual stages of R&D work were completed (clause 5 of Article 262 of the Tax Code of the Russian Federation).
Let's take a closer look at this point. What is meant by the term “other expenses” for tax purposes? R&D accounting?
The Tax Code does not contain an answer to this question. Thus, the list of expenses related to R&D is open, despite the clarification of some types of expenses.
This means that the taxpayer can approve the list of “other expenses” accounting policy for tax accounting purposes of the organization.
At the same time, we should not forget that R&D expenses can only include "directly related" with R&D costs.
Other costs may include the following:
- rental of equipment required for R&D;
- rental of premises necessary for R&D;
- material costs not included in material costs for R&D;
- payment for permits related to R&D;
- other expenses directly related to R&D.
- research works,
- development and technological work,
6. Deductions for the formation of funds to support scientific, scientific, technical and innovative activities, created in accordance with the Federal Law “On Science and State Scientific and Technical Policy”, in the amount of no more than 1.5% of sales revenues, determined in accordance with Article 249 of the Tax Code of the Russian Federation .
The procedure for recognizing R&D expenses for tax accounting purposes
In accordance with paragraph 4 of Article 262 of the Tax Code, R&D expenses in the form of:
- Amounts of depreciation of fixed assets and intangible assets,
- Labor costs,
- Material costs,
- Expenses under contracts for R&D,
- Other expenses directly related to R&D (within 75% of labor costs),
- after completion of these studies or developments/individual stages of work,
- and/or signing by the parties of the acceptance certificate.
- Expenses in the form of deductions for the formation of funds (no more than 1.5% of income from sales) are recognized for tax purposes in the reporting/tax period in which they were incurred.
- The amount of other expenses directly related to R&D and exceeding 75% of labor costs is included in other expenses in the reporting/tax period in which R&D or individual stages of R&D work were completed (clause 5 of Article 262 of the Tax Code of the Russian Federation).
- In accordance with clause 7 of Article 262 of the Tax Code, taxpayers incurring R&D expenses according to the list of R&D established by the Government of the Russian Federation and related to R&D in the following areas:
- Nanosystems industry,
- Information and telecommunication systems,
- Life Sciences,
- Rational environmental management,
- Transport and space systems,
- Energy efficiency, energy saving, nuclear energy,
The actual costs of the taxpayer for R&D include the costs provided for in subparagraphs 1 - 5 of paragraph 2 of Article 262 of the Tax Code of the Russian Federation, namely:
- Amounts of depreciation of fixed assets and intangible assets,
- Labor costs,
- Material costs,
The report is submitted to the Federal Tax Service along with the tax return based on the results of the year in which the R&D was completed.
A report on completed R&D is presented in relation to everyone scientific research and development work/separate stage of work. It must match general requirements, established by the national standard for the structure of scientific and technical reports.
In accordance with Article 83 of the Tax Code of the Russian Federation, organizations classified as the largest ones submit a report to the Federal Tax Service at the place of registration as the largest taxpayer.
The Federal Tax Service Inspectorate has the right to order an examination of the specified report in order to verify compliance of the R&D performed with the list established by the Government of the Russian Federation, in the manner established by Article 95 of the Tax Code of the Russian Federation.
This examination can be carried out:
- state academies of sciences,
- federal and national research universities, state research centers,
- national research centers,
- Federal centers of science and high technology.
Note:R&D expenses, including those that did not produce a positive result, according to the List, started before 01/01/2012, are included in other expenses in the reporting/tax period in which they were incurred, in the amount of actual expenses using coefficient 1.5 in accordance with the procedure in force in 2011. Report regarding such R&D doesn't seem to be(Clause 11 of Article 262 of the Tax Code of the Russian Federation).
4. In accordance with paragraph 9 of Article 262 of the Tax Code of the Russian Federation, if, as a result of expenses incurred on R&D, an organization receives exclusive rights to the results of intellectual activity specified in paragraph 3 of Article 257 of the Tax Code of the Russian Federation*, these rights are recognized as intangible assets.
Expenses for the following intangible assets:
- are subject to depreciation based on the validity period of the patent, certificate and (or) other restrictions on the period of use of intellectual property objects in accordance with the legislation of the Russian Federation or the applicable legislation of a foreign state. For intangible assets, the SPI of which cannot be determined, depreciation rates are established based on the SPI of 10 years (but not more than the life of the organization).
- are taken into account as part of other expenses associated with production and sales for two years.
Note:Amounts of R&D expenses previously included in other expenses, restoration and inclusion in the initial cost of intangible assets are not subject to.
*Intangible assets recognize the results of intellectual activity acquired/created by an organization and other objects of intellectual property/exclusive rights to them, used in the production of products (performance of work, provision of services) or for the management needs of the organization for a long time (lasting over 12 months).
Note:When implementation taxpayer of intangible assets received as a result of R&D expenses according to the List(Clause 7 of Article 262 of the Tax Code of the Russian Federation), with a loss loss is not taken into account for tax purposes.
The procedure for creating reserves for upcoming expenses related to R&D for tax accounting purposes
In accordance with the provisions of Article 267.2 of the Tax Code of the Russian Federation, an organization has the right create reserves for upcoming R&D expenses.
Note:The organization, on the basis of developed and approved R&D programs, independently makes a decision on the creation of each reserve and reflects this decision in the accounting policy for tax purposes (clause 2 of Article 267.2 of the Tax Code of the Russian Federation).
The amount of the created reserve cannot exceed the planned expenses (estimate) for the implementation of the R&D program approved by the taxpayer.
The estimate for the implementation of the R&D program approved by the taxpayer may only include costs recognized as R&D expenses in accordance with paragraphs 1 - 5, paragraph 2 of Article 262 of the Tax Code of the Russian Federation, namely:
- Amounts of depreciation of fixed assets and intangible assets,
- Labor costs,
- Material costs,
- Expenses under contracts for R&D,
- Other expenses directly related to R&D (within 75% of labor costs).
N = I * 0.03 - S,
- N is the maximum amount of contributions to reserves;
- I - income from sales of the reporting (tax) period, determined in accordance with Article 249 of the Tax Code of the Russian Federation;
- S - expenses in the form of deductions for the formation of funds to support scientific, scientific-technical and innovative activities (clause 6, clause 2, article 262 of the Tax Code of the Russian Federation).
The organization that forms the reserve for upcoming R&D expenses makes expenses incurred during the implementation of R&D programs at the expense of the specified reserve.
If the amount of the created reserve turned out to be less than the amount of actual expenses for carrying out these programs, the difference between these amounts is taken into account as the taxpayer’s expenses for R&D in accordance with Articles 262 and 332.1 of the Tax Code of the Russian Federation.
A reserve for the implementation of each approved program can be created for the period for which the relevant R&D is planned, but no more than two years.
Note:The selected period for creating the reserve is reflected in the accounting policy for tax purposes of the organization.
The amount of the reserve that is not fully used during the period of creation of the reserve is subject to restoration as part of non-operating income the reporting (tax) period in which the corresponding contributions to the reserve were made.
Features of maintaining tax accounting for R&D expenses
In accordance with the provisions of Article 332.1 of the Tax Code of the Russian Federation, analytical accounting of R&D expenses is formed taking into account the grouping by type of work (contracts) of all expenses incurred, including:
- Amounts of depreciation of fixed assets and intangible assets,
- Labor costs,
- Material costs,
- Expenses under contracts for R&D,
- Other expenses directly related to R&D.
- On the amounts of R&D expenses, taking into account grouping by type of work (contracts).
- About the amounts of expenses by item:
- depreciation of fixed assets,
- depreciation of intangible assets,
- remuneration of workers,
- material costs,
- other expenses directly related to R&D
3. On the amount of R&D expenses incurred in the reporting (tax) period in the form of deductions for the formation of funds to support scientific, scientific, technical and innovative activities, created in accordance with the Federal Law “On Science and State Scientific and Technical Policy”.
4. On the amounts of R&D expenses incurred in the reporting (tax) period at the expense of the reserve for future R&D expenses (for organizations forming the specified reserve).
5. On the amounts of R&D expenses that gave a positive result and those that did not give a positive result, included in other expenses of the reporting (tax) period.
6. On the amounts of R&D expenses that gave a positive result and those that did not give a positive result, included in other expenses of the reporting (tax) period using a coefficient of 1.5.
If the taxpayer has created a reserve for upcoming R&D expenses, expenses incurred during the implementation of R&D programs that reduce the amount of the specified reserve are reflected in the tax accounting registers in the above order.
Accounting policy of the organization for the purposes of tax accounting of R&D expenses
The accounting policies of an organization incurring R&D expenses for tax accounting purposes should reflect the following important points:
- The applied depreciation method (linear or non-linear) of fixed assets and intangible assets used to perform R&D.
- Composition of “other” expenses directly related to R&D.
- The procedure for accounting for R&D expenses if they are recognized as intangible assets of the organization.
- The decision to create reserves for upcoming R&D expenses, the composition of such reserves and the timing of their creation.
Target: optimize taxation by evenly writing off R&D costs.
How to proceed: draw up estimates of upcoming expenses for each study and, on their basis, create a reserve, reflect in the accounting policy the decision to create a reserve and its duration, approve tax registers for proper cost accounting.
If scientific research and development (R&D) are aimed at creating new or improving manufactured products, as well as technologies, methods of organizing production and management, then their cost can be taken into account in income tax expenses. But in practice, companies face a number of difficulties. After all, such developments and research are usually not cheap and can last from a couple of months to several years. Previously, it was possible to recognize such expenses only in the period in which the work or its individual stages were completed. But since 2012, companies have the right to create R&D reserves. How it works: the taxpayer gradually reserves upcoming expenses and writes off actual costs against the amount of the created reserve. If the reserve is too large or its funds are insufficient, then adjustments are made, during which the planned and actual indicators are “evened out”. Reserves are beneficial to the company, since it no longer has to wait for the completion of work to write off costs.
Duration, size and quantity of reserves
The size of the reserve for R&D expenses is limited by the estimate for the implementation of the R&D program. When drawing up an estimate, it is important to strictly adhere to the classification approved by the code (clause 2 of article 262 of the Tax Code of the Russian Federation). The fact is that the tax authorities will be able to check the correctness of determining the amount of contributions to the R&D reserve only using the estimate (or the documents on the basis of which it was drawn up). If expenses do not formally comply with the list given in the Tax Code, the company risks encountering problems in confirming the legality of their inclusion in reserves.
In the case when company employees perform their current work during an R&D project, expenses are taken into account in proportion to the time spent on research (clause 3 of Article 262 of the Tax Code of the Russian Federation). Therefore, you must be prepared to provide inspectors with supporting documents upon request, such as downloads from electronic system accounting of working hours with detailed explanation.
The article of the Tax Code regulating the accounting of R&D expenses requires that the decision to create an appropriate reserve (clause 2 of Article 267.2 of the Tax Code of the Russian Federation) and its period be reflected in the accounting policy. In addition to this information, you should also indicate the methodology for forming the reserve and the procedure for its inventory. As for the size, the code does not contain requirements for its reflection in the accounting policies. Moreover, since the total amount of the R&D reserve consists of the amounts of contributions made to it, taking into account established limits, then the total amount cannot be determined in advance at the time of approval accounting policy for tax purposes for the next calendar year.
A reserve for the implementation of each approved R&D program can be created for the period for which the corresponding developments are planned, but not more than two years (clause 2 of Article 267.2 of the Tax Code of the Russian Federation). The Tax Code does not have requirements for the preparation of such programs. In theory, an R&D program could involve multiple studies with different time frames. But in practice, it becomes unclear whether it is necessary to create a reserve for each work and research or whether it is possible to create a reserve in relation to all developments provided for in the program and how, in this case, to determine the period for creating the reserve. In principle, it is possible to create a single reserve if the R&D deadlines coincide. Otherwise, there is a risk of claims from tax authorities. For example, if one of the developments began before the formation of the general reserve, but the first actual costs were incurred after this point, inspectors can challenge their write-off against the amount of the created reserve. Arbitrage practice there is no consensus on this issue yet. Therefore, it is safer and more transparent to form a separate reserve for each R&D.
In addition, the question arises about the size of the maximum contributions to the reserve (3% of revenue minus deductions for the formation of funds to support scientific activities). It is unclear from the text of this provision whether it should be applied to each specific reserve for individual R&D or to all reserves as a whole. The first approach is risky and will likely be challenged tax authorities, since it leads to a significant underestimation tax base. Therefore, the maximum amount of contributions to the reserve must be applied to the total contributions calculated for all R&D.
The Code does not provide any transitional provisions for accounting for R&D expenses that began before January 1, 2012. At the same time, there are no restrictions on the inclusion of these works in the reserve. To do this, the program should include information about the completion date of R&D and the remaining cost of planned work in the required cost classification. In this case, expenses actually incurred before January 1, 2012 should not be included in the reserve. They must be recognized regardless of the result after completion of these works (individual stages) and/or signing by the parties of the acceptance certificate (letter of the Ministry of Finance of Russia dated May 28, 2012 No. 03-03-06/1/282). The risk of disputes with tax authorities can be significantly reduced if R&D data is completed in 2012. In this case, the costs of creating a reserve and actual expenses development costs will be incurred in one tax period.