This is the main difficulty inherent in catering enterprises. Key points to consider here:

1. Cost price (manufacturing). All costs incurred to produce one unit of output are summarized in the payroll. The cost will include the cost of raw materials, fuel, electricity, labor plus depreciation of fixed assets. It is compiled for each name of the finished dish. To do this, you need to know the technology of its preparation, which can be found in the typical "Collection of Recipes".
2. The normative cost of the sold dishes is calculated according to the data of the sales report and the OP-1 card (standard costing card).
3. Vegetables. Why is it worth paying special attention to the calculation of the cost of dishes with vegetables? Feature of this food product in that rates of wastage and waste during cooking vary with the season. Usually these norms can be found in the appendix to the "Recipe Book".
4. Technical and technological maps. You can't do without them. It is from these maps that one can determine the consumption rates of raw materials for the preparation of a particular dish. The cards are developed at the enterprise and compiled according to a standard form, which must be signed by the director of the cafe, the head of production (he also keeps them) and the accountant-calculator.

After calculating the cost, you can estimate the selling price of the finished dish, calculated by the formula: cost x markup.

Features of the "primary"

Additional primary documents in a cafe, in addition to the standard primary documentation: OP-1 card, menu plan (OP-2), invoice OP-4, act on the fight (OP-8), act on the sale of the product (OP-10), report on the movement of products (OP-14), order-invoice (OP-20). All these documents have a unified form and are used only at catering establishments.

The OP-1 card is approved by the director, it is necessary to determine the sale price of the finished dish and to fix its changes. According to the OP-4 invoice, products are released from the warehouse to finished production (for example, to the kitchen); the invoice must be drawn up in two copies - for the person liable and for the accountant.

To register business transactions in the kitchen, two documents are drawn up: the OP-10 act, which is necessary to confirm the release of ready-made dishes (the basis is cash documents), and the OP-14 report, which records the movement of raw materials and containers. To fill out the OP-14 form, you need warehouse documents, product sales acts and invoices from suppliers.

Separately, it is worth mentioning the order-invoice (form OP-20). It is he who is used for final settlements or for fixing advances received from customers (for example, when ordering a banquet table). The form records the name of the dish and its final cost.

Listed unified forms primary documents are not mandatory for use. For accounting, forms of primary accounting documents and accounting registers developed independently and approved by the head of the cafe can be used (part 1 of article 7, article 9 of law No. 402-FZ, information from the Ministry of Finance of Russia No. PZ-10/2012, letter from the Ministry of Finance Russia dated January 25, 2017 No. 03-01-15/3482).

Inventory control

Warehouse accounting has its own nuances. Inventory in a cafe is carried out more often than in any other types of enterprises on the simplified tax system. In its course, the actual balances of ingredients and finished products are compared with those that are in the accounting registers. According to the results of the inventory, commodity losses are determined (normalized, non-normalized). In addition, in public catering it is more difficult to keep track of the movement of raw materials and their write-off (due to the large number of perishable products).

Cash register equipment

Cash register equipment is mandatory for use in a cafe. The cash register is maintained in full, like in retail stores, that is, at the end of the working day, the limit of the cash balance is determined, the cash book and the journal of the cashier-operator are kept. However, the following features must be taken into account:

• Organizations that are small businesses or individual entrepreneurs may not set a cash balance limit (clause 2 of the Bank of Russia Directive No. 3210-U dated March 11, 2014).
• Individual entrepreneurs who keep a book of income and expenses or take into account physical indicators may not draw up a cash book (subclause 4.6, clause 4 of Directive No. 3210-U).
• Using online cash desks, organizations and individual entrepreneurs may not keep a journal of the cashier-operator (letters of the Ministry of Finance of Russia dated May 12, 2017 No. 03-01-15 / 28914, dated June 16, 2017 No. 03-01-15 / 37692).

Organizations or individual entrepreneurs using UTII, or an individual entrepreneur on a patent taxation system when making cash payments for catering services may not use cash registers until 07/01/2018 (clause 7, article 7 of the law dated 07/03/2016 No. 290-FZ, clause 2.1 article 2 of law No. 54-FZ as amended on 08.03.2015).

recipe book

This is the main regulatory and technological document containing a lot of information necessary for an accountant. It contains recipes with consumption rates of ingredients, output of finished products, options for replacing components. The required condition of the products is also indicated, that is, their condition before cooking.

Regulatory and digital information is included in the appendices.

It is far from always possible to find the necessary dish in a typical collection, so each cafe has the right to compile its own collection. When describing a dish, the obligatory items are: its name, a list of all products included in the composition, gross and net weight (weight of the product at the exit). For new dishes, the head of the enterprise must approve a number of documents: specifications(TU), flow charts, STP (enterprise standards).

Accounting for returnable waste

Recyclable waste is the remains of raw materials obtained during the preparation of dishes. They may or may not be used. The former can be used in the process of preparing main or auxiliary dishes. Unused waste goes only as fuel or for other household needs, they are also sold to the side.

Returnable waste reduces the amount of material costs, which in turn are deducted from income when determining the taxable base. This is important for those cafes that have chosen the object of taxation "income minus expenses".

USN taxpayers have the right to underestimate the tax base by the amount of material costs (the list of costs that can be deducted from income is given in paragraph 1 of article 346.16 of the Tax Code of the Russian Federation).

Reducing material costs is carried out in accordance with paragraph 6 of Art. 254 of the Tax Code of the Russian Federation. Here important point is the price at which returnable waste should be accepted. If they can be used in the main production, then the price of possible use (reduced price of the original ingredient) is taken, or if the returnable waste is sold to the side, then the selling price is taken.

Programs for accounting in public catering under the simplified tax system

Due to the fact that accounting for a cafe has many nuances, to facilitate the work, you should choose a convenient program that is suitable for the specifics of your particular activity. Today there are many of them: "Rarus-public catering", "Fireplace-public catering", "Cafe-USN", "1C: Enterprise 8. Public catering". Many of these programs are quite affordable, which is important for small businesses.

Choosing the type of taxation

So, as we have already seen, the main difficulty that is typical for catering enterprises is accounting for income and expenses. Therefore, the leaders of such institutions very often experience difficulties in determining the desired taxation system. When carrying out the activities of a cafe for organizations, in addition to the general taxation system, it is possible to use UTII or USN. Individual entrepreneurs can also apply the patent system of taxation.

If the organization has a stable income and fits into the restrictions for the use of UTII (in terms of the area of ​​​​the service room, the number of staff, etc.) and UTII is legally allowed in the region where the cafe operates, then the application of this form of taxation is justified. If the use of UTII is impossible due to legislative restrictions (for example, the standard for the area of ​​the service hall has been exceeded) or is inappropriate (for example, due to unstable income), then organizations can choose a simplified taxation system.

There are also limitations when applying the simplified tax system: an organization loses the right to use this system if it violates the established standards for income, residual value of fixed assets, number of employees, etc. You can switch to the simplified tax system from other taxation regimes only at the beginning of the year. Exception: the organization has ceased to be a UTII payer and is switching to the simplified tax system from the beginning of the month in which the obligation to pay a single tax on imputed income was terminated (clause 2 of article 346.13 of the Tax Code of the Russian Federation). Until the end of the tax period, it is impossible to voluntarily abandon the simplified tax system. This system of taxation involves the choice of one of two objects of taxation: "income" or "income minus expenses". In the second case, it is necessary to organize the maintenance of not only income, but also expenses. In this case, the costs must be taken into account according to special rules. tax accounting.

The article will help to make an informed decision on the transition to the simplified tax system "Income limit when applying the simplified tax system" .

The material is devoted to the choice of tax regimes for cafes.

The STS “income” mode is the most preferable for cafes, since it greatly facilitates tax accounting at catering enterprises, because it is the calculation of costs and expenses that is the most difficult.

Results

Accounting in a cafe is accompanied by the execution of primary documents that are specific to catering. As for the choice between the objects of taxation "income" or "income minus expenses" of the simplified taxation system, the least labor-intensive option is the "income" mode. It should be noted that cafes, choosing a simplified taxation system, are not exempt from applying cash register equipment. Cafes that use online checkouts may not keep a cashier-operator log. In addition, small businesses and individual entrepreneurs providing catering services may not set a cash limit, but individual entrepreneurs on the USN are exempted from maintaining a cash book.

The publication of the article "Peculiarities of accounting for raw materials and finished products in public catering organizations" in No. 11 of the journal "BUH.1C" for 2002 caused a great response among those readers who are somehow connected with this industry. Judging by the reader's responses, questions about which accounts and at what prices to take into account raw materials and materials; how to calculate the sale prices of finished products in catering deserve more detailed coverage. The author of the article is V.V. Patrov, member of the Methodological Council for Accounting at the Ministry of Finance of Russia, Doctor of Economics, Professor of St. Petersburg State University - answers these questions.

On what accounts to take into account raw materials and materials?

Public catering is a rather complex type of activity, because it performs several functions: production, sale of own production and purchased goods, as well as organization of their consumption. The pricing process is also quite complex. Unfortunately, in recent years, very few regulatory documents have been published on accounting in public catering, in the presence of a number of problems in this area.

This article is devoted to one of these problems.

Public catering enterprises, as property complexes, traditionally consist of three structural divisions:

• pantry;
• production (kitchen);
• buffets (bars).

In practice, there are other organizational structures(lack of pantry, buffets, etc.).

So at present, when creating a number of enterprises, for example, "fast food" (fast food), the creation of storerooms is not foreseen in advance.

In these enterprises, raw materials and goods from suppliers immediately go to production (kitchen), as a result of which they are accounted for by posting:

Debit 20 Main production" - for the purchase price of goods without VAT Debit 19 "VAT on acquired values" - for the amount of VAT Credit 60 "Settlements with suppliers and contractors" - for the purchase price of goods.

Pantry workers receive raw materials and goods * from suppliers and then release raw materials into production, and goods - to buffets (bases).

* Note: Raw materials are used to make products and goods are used to sell.

Production workers (kitchens) produce finished products (snacks, first, second, third courses, etc.) by cold and heat treatment of raw materials, and then sell them to consumers.

Buffet workers sell to consumers both purchased goods received from the pantry and products of their own production received from the kitchen.

In the instructions for applying the chart of accounts for accounting for the financial and economic activities of organizations, approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n, raw materials and goods in the pantry should be accounted for on account 41.1 "Goods in warehouses", goods and products of own production in buffets (bars ) - on account 41.2 "Goods in retail trade".

With regard to raw materials and finished products in production (kitchen), there is currently an ambiguity.

The fact is that in the instructions for applying the chart of accounts from the characteristics of account 20 "Main production", the words contained in the old instructions were removed: account 20 "Main production" "... is used to account for the costs ... of public catering enterprises for the release own production (in terms of raw materials and materials).

From this it follows logically that account 20 "Main production" should no longer be used in public catering. True, in the old instruction, the list of activities where account 20 "Main production" is used was closed, and in new instruction it is open, so it can be assumed that the authors meant it by "etc." and catering organizations.

What account should still take into account raw materials and finished products in production (kitchen)?

The only account 41 "Goods" remains, for which a separate sub-account "Raw materials and finished products in production (kitchen)" can be opened.

By and large, it does not matter on which account the above values ​​will be taken into account, on account 20 or 41, especially since from the point of view of the correctness of the accounting methodology, both of them are not suitable for this purpose.

Let's start with account 41 "Goods".

Paragraph 2 of PBU 5/01 "Accounting for inventories", approved by order of the Ministry of Finance of Russia dated 09.06.2001 No. 44n, defines goods: "Goods are part of inventories acquired or received from other legal or individuals and held for sale.

Based on this definition, raw materials supplied to production (kitchen) cannot be qualified as goods, because they are intended not for sale, but for the production of finished products from them.

The latter, in turn, from an accounting point of view*, is not a commodity, since it is not received from other legal entities or individuals.

* Note: For tax purposes, the concept of "goods" is much broader. In paragraph 3 of Art. 38 of the Tax Code of the Russian Federation says: "A good ... is any property that is sold or intended for sale."

The instructions for using the new chart of accounts say: "Account 20" Main production "is intended to summarize information on the costs of production, the products ... of which was the purpose of creating this organization."

Production costs are the consumption of raw materials and materials, wages of employees, depreciation of fixed assets, etc.

In public catering, all costs (except for raw materials) have traditionally been reflected and are reflected in the debit of account 44 "Sales costs".

The instructions for using the chart of accounts say: "In organizations engaged in trading activities, on account 44" Selling expenses ", in particular, the following expenses (distribution costs) can be reflected: for rent, for the maintenance of buildings, structures, premises and inventory ; storage and processing of goods; other expenses similar in name".

The activities of public catering cannot be called purely commercial, because. it, as mentioned above, performs three functions: production, trade and organization of consumption.

However, always in trade (especially in retail) and in public catering, accounting for goods, distribution costs and other indicators was built on the same basis.

For example, you can call guidelines accounting for costs included in distribution and production costs, and financial results at trade and public catering enterprises, approved by the letter of Roskomtorg dated April 20, 1995 No. 1-552 / 32-2.

Thus, based on the foregoing, account 20 "Main production" is also not entirely suitable for accounting for raw materials and finished products in the production (kitchen) of catering establishments.

Nevertheless, in our opinion, of the two accounts (20 "Main production" or 41 "Goods"), the use of the first is most preferable.

First, as in manufacturing enterprises this account indicates the costs associated with the production of products (though only in terms of the cost of raw materials).

Secondly, this account, as in manufacturing enterprises, takes into account finished products that have not yet been sold to consumers.

Thirdly, this account has already been used for this purpose before. It's just that in public catering it is not a calculation, but a material account.

How to determine (calculate) the selling prices of finished products?

At present, the majority of public catering enterprises, as in Soviet times, determine the selling prices for finished products through calculation.

The term "calculation" (lat. Calculatio - calculus) in public catering means the calculation of the unit cost of production, goods, etc.

In public catering, costing is the calculation of the selling price of a unit of production (one dish, one serving, one kilogram, etc.).

Calculation is made on calculation cards of the established form on the basis of collections of recipes, prices for raw materials, etc.

disadvantage this method determining the selling price is, firstly, the large complexity of the calculations. This is due to the fact that for each product name it is required to draw up a separate calculation card.

If the price of at least one type of raw material changes, and the prices of raw materials, as you know, change constantly, the accountant will need to make a new calculation in a new calculation card.

Secondly, due to the constant change in prices for raw materials, the accountant has to recalculate the selling prices of products.

This makes it difficult for cooks, waiters, cashiers to memorize them, and there is also no possibility of publishing colorful menus in large numbers in order to reduce costs.

Meanwhile, in the West, everywhere, and in a number of public catering enterprises in Russia using Western technologies, they do not make a calculation. That is, in the usual sense, costing as a way of calculating the selling price at these enterprises is not compiled. The question arises: "How can you work in catering without costing?".

Actually it is possible.

In a market economy, the main criterion for setting prices for products is the level of supply and demand, unless otherwise provided by law.

For example, in accordance with Decree of the Government of the Russian Federation of March 7, 1995 No. 239 (with subsequent amendments), the executive authorities of the subjects Russian Federation have the right to establish maximum margins for products (goods) sold at catering establishments at general education schools, colleges, secondary specialized and higher educational institutions.

In most cases, the price will be determined not only by the cost of the raw material set calculated in the pricing card (although this cost is taken into account to a certain extent), but also by taking into account other factors.

For example, we bought expensive raw materials, calculated the selling price for products according to the calculation rules, but no one began to buy them because of the high cost.

Therefore, the main factor in determining the price is the availability of demand for products, and not the cost of the raw materials included in it.

The selling price of a particular dish must be determined based on the specific conditions of activity: the presence of competitors, the purchasing power of prospective consumers of the product, etc.

In organizations that work in this way, product prices are relatively stable, which makes it easier for employees to remember them, allows for lower cost colorful menus, since they can be printed in large quantities, and, most importantly, accountants get rid of the laborious daily work of compiling cost estimates. cards.

Of course, when forming the selling price, the purchase prices of raw materials must be taken into account. Thus, it is advisable to periodically draw up a cost estimate:

• on its basis, it is possible to calculate the level of profitability of a particular type of product;
• in some cases, it will prompt the need to use cheaper raw materials or change the product range.

The advantages of the above method for determining the sale prices for catering products are obvious. However, in practice, many organizations still continue to set sales prices on the basis of a cost estimate. The reasons for this are different: both objective and subjective.

In particular, for those organizations that, as mentioned above, markup limits are set, calculation is necessary.

It is compiled in the same way as when keeping records of raw materials and products in the kitchen at selling prices.

In this case, it is easier to determine the cost of sold products to be written off from account 20 "Main production".

This cost is equal to the amount of revenue received by the cashier, if consumers are not provided with discounts when selling products.

If these discounts are provided, then the amounts of revenue without discounts and with discounts should be recorded on different KKM counters, and then, by means of appropriate calculations, the cost of goods sold at accounting prices to be written off is determined.

Example

The meter readings of the cash register (KKM) LLC "Vasilek" for one day amounted to the sale of products:
a) without providing discounts - 8,000 rubles.
b) with a 10% discount - 1,800 rubles.
Total revenue 9,800 rubles.

In case a), the accounting and selling prices for the products are the same, so the recalculation of revenue is not needed.

In case b) the selling price is 10% lower than the book price, so the revenue is subject to recalculation:

1800 / 90 x 100 \u003d 2000 rubles.

The total value of products sold at book prices subject to write-off is equal to:

8,000 + 2,000 = 10,000 rubles

If a public catering organization takes into account raw materials at the cost of acquisition, no calculation is made.

The prices established on the basis of an analysis of the market situation are approved by the manager and are subsequently indicated in the relevant documents (menus, daily intake sheets, invoices, etc.).

What are the prices for raw materials and goods?

According to paragraph 5 of PBU 5/01 "Accounting for inventories", inventories, including goods, are accepted for accounting at actual cost, i.e. acquisition cost. This is also stated in paragraph 60 of the Regulation on accounting and financial statements, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n.

An exception is made only for organizations engaged in retail trade, which are allowed to evaluate the purchased goods at the selling price, taking into account markups (discounts) separately. This is stated in paragraph 13 of PBU 5/01 "Accounting for inventories" and in paragraph 60 of the Regulation on accounting and financial reporting.

Nothing is said about organizations providing public catering services in these regulatory documents. Thus, we can formally conclude that these organizations should account for the goods at the cost of acquisition.

From the description of account 42 "Trade margin" in the instructions for using the old chart of accounts, the conclusion indirectly follows that it is possible to use sales prices as accounting prices in public catering establishments.

Public catering enterprises are instructed to use account 42 "Trade margin", which is possible only when accounting for goods at sale prices.

However, please note that in the instructions for using the new chart of accounts, when describing account 42 "Trade margin", there is no longer any mention of catering.

Consequently, at present there is not a single regulatory document on accounting that allows accounting for raw materials and goods at sale prices in public catering, which, in our opinion, is not lawful.

Retail trade and public catering establishments have much in common in the organization of accounting for goods, settlements with customers, and therefore the accounting rules for them, in principle, should also be the same.

The main principle of using sales prices as accounting prices in most stores is their use of the cost accounting scheme. That is, the cost accounting scheme is applied in general for all goods, without division by name.

Accounting for goods at the cost of acquisition is possible, as a rule, only with the in-kind cost scheme, when the movement and balances of goods are taken into account for each item of goods.

Once businesses retail and catering companies are moving to this accounting scheme, they usually immediately begin to account for goods at purchase cost.

In our opinion, the system of accounting prices in public catering should be as follows.

Raw materials in the pantry should be accounted for at the cost of acquisition, because in this case the natural cost accounting scheme has always been and is being applied.

As for production and buffets, there are two options for discount prices:

• acquisition cost;
• sale prices - if it is impossible to use the above value as a discount price.

There are two ways of accounting for raw materials and goods at the acquisition cost.

The first method - with the use of appropriate computer technology (points of sale connected to computers) is used by large enterprises, primarily working on foreign technologies (McDonald's, Pizza Hut, etc.). It is based on natural-value accounting scheme. Each dish is assigned a specific code (number).

Waiters typing a check on cash register(KKM), type the dish code on the keyboard as well. Thus, at the end of the day, there is information about which dishes and how many were sold per day.

At the same time, on the basis of collections of recipes, technological maps and other relevant documentation, the norms for laying raw materials for each dish are entered into the computer's memory.

On the basis of these norms and the number of dishes sold, the normative quantity of raw materials (kg, l, pieces, etc.) related to the sold products is calculated.

Here, raw materials are valued by one of the possible goods valuation methods (average price, FIFO, LIFO) and the cost of raw materials to be written off by posting is determined:

Debit 90.2 "Cost of sales" Credit 20 "Main production"

The second method of accounting for raw materials and goods at the acquisition cost is based on the use of the commodity balance formula:

ZN + P \u003d R + ZK,

ZN and ZK- balances of raw materials, respectively, at the beginning and end of the month;
P- receipt of raw materials per month;
R- consumption of raw materials per month.

Let's transform this formula:

R \u003d ZN + P - ZK

The receipt of raw materials for the month is determined on the basis of receipt documents (waybills and invoices of suppliers, procurement acts, etc.).

The balance of raw materials at the beginning and at the end of the month is determined by the materials of the inventory carried out on the 1st day of each month.

During the inventory, the balances of raw materials in physical terms are recorded in the inventory lists, in which the accounting department subsequently puts down prices based on one of the goods valuation methods (average price, LIFO, FIFO) and determines the cost of raw materials for each type of raw material, and then in general according to the inventory inventory.

The calculated indicator "P" is the cost of raw materials used for the production of sold products.

This method of accounting is advisable to apply in small enterprises that do not have the opportunity to purchase expensive computer equipment for the use of natural-value accounting scheme.

It is quite simple, but has two drawbacks.

The first is the need to conduct an inventory of raw materials on the 1st day of each month. Since the remnants of raw materials in production, in contrast to trade, are relatively small, there are no particular difficulties here.

The second drawback is more significant. If there are cases of undocumented consumption of raw materials in production (for example, theft), then the cost of this raw material in accordance with the accepted method of calculating "P" will be included in this indicator. Therefore, it is no coincidence that tax officials oppose the use of this method of accounting.

If both of the above methods of accounting for raw materials and goods at the acquisition cost cannot be used, then selling prices should be used as accounting prices.

Public catering is a very complex type of activity, since it simultaneously combines the functioning of an enterprise in three directions: kitchen production, product sales and consumption organization. Considering that recently there has been a significant shortage of regulations governing accounting in public catering, let's try to figure out the issue of correct accounting, based on basic accounting records.

Accounting in public catering: which accounts are applicable

Echoing with the accounting transactions characteristic of trade, using the accounts of goods (40, 41, 43), trade margins (42) and distribution costs (44), public catering also uses the account. 20 "Production", which forms the cost of manufactured dishes. Analytical warehouse accounting is carried out by responsible persons.

The products in the pantry are accounted for on the sub-account "Goods in stock", and for the accounting of goods shipped to the buffet, the sub-account "Goods in retail" is used.

The result is reflected in the 90 “Sales”, and cash settlements with customers can be fixed by direct posting D / t 90 K / t 50, bypassing entries on the account. 62.

Accounting Features

Goods purchased by catering enterprises are put into the pantry either at purchase prices or subject to a markup. How the products are taken into account depends on the accounting of operations.

Method 1- using c. 42 "TN"

If an enterprise establishes a single markup for goods entering subsequent processing, then this will be accounting in public catering:

postings		Operations
		Raw materials arrived in the pantry
		TN taken into account
		VAT payable
		Products transferred from the pantry to production
		Cash received revenue
		Written off the cost of sold dishes
		STORNO TN for raw materials used in production
		Revenue from sales

If the trade margin is calculated during the release of products from the warehouse separately for each item, then the accounting entries will be as follows:

		Operations
		Goods accepted for accounting
		VAT payable
		Raw material transferred to production
		TN taken into account
		Write-off of production costs
		STORNO TN accrued on processed raw materials

Note that when using this technique, the cost of sold dishes corresponds to the amount of revenue. However, forming the result of the company's activities, the accountant will have to determine the actual cost of sales, twisting the value of TN. It is also important that this method is not suitable for calculating taxes, since in tax accounting goods are recorded exclusively at purchase prices.

Method 2- without using TN.

The presented system of records is applied if the cost of the finished dish is formed according to the calculation based on the purchase price of raw materials. TN is added to the cost of the dish, not the raw materials from which it is made.

In this case, accounting in public catering will line up like this:

		Operations
		Raw materials / goods and materials entered the pantry
		VAT payable
		Raw material transferred to production
		Other expenses written off
		Finished products released
		Write-off of the cost of sold dishes

Example accounts without using TN:

Received products from suppliers in the amount of 118,000 rubles. with VAT 18%.

Credited to the warehouse at the purchase price and transferred to production. Let's say that other expenses for the month amounted to 86,000 rubles.

		Sum	Operations
			Products arrived at the warehouse
			VAT payable
			Bill payment
			Raw material transferred to production
			Other expenses written off
			Cost of ready meals
			Write-off of cost of goods sold

We have proposed several options for typical accounting operations. In real life, catering accounting (posting, costing, and production control) is much more complex and requires a careful approach.

The article provides a detailed analysis of two taxation systems for public catering enterprises (canteen), using a specific example, the calculation of the amount of taxes paid by a small business while on UTII and USN is presented. After reading this material, you will be able to choose the most optimal taxation option for catering enterprises.

The activities of public catering enterprises will fall under the action of Chapter 26 of the Tax Code of the Russian Federation "Special taxation regimes"

• Simplified taxation system (revenue limit of 60 million rubles per year)
• A single tax on imputed income

Input data

• Activity type: Canteen
• Realization of alcohol: no
• Total area: 230 sq.m., incl. service hall area 140 sq.m
• Revenue per month: 1,000,000 rubles
• Expenses per month: 850,000 rubles
• Incl. Wage fund 234,000 rubles (180,000 rubles salary of employees, and 54,000 rubles social contributions to extra-budgetary funds.)

1. Calculation of UTII for catering

Calculation of the amount of taxes paid by a public catering enterprise while on the Single Imputed Income Tax.

Stage 1: Calculation of the taxable base

The amount of the taxable base for UTII is calculated by the formula:

Physical indicator * Underlying return * K1 ratio * K2 ratio

• Physical indicator: 140 sq.m. (For catering establishments with visitor service halls, the area of ​​the service hall, in square meters).
• Base Yield: 1,000 rubles per month (Established by the tax code of the Russian Federation)
• K1: 1.4942 (Coefficient-deflator, set annually by the Ministry of economic development Russian Federation)
• K2: 1 (corrective coefficient of basic profitability, taking into account the totality of the features of maintaining entrepreneurial activity. Established annually by municipal authorities at the location of the business)

UTII taxable base = 140 m 2 * 1,000 rubles. * 1.4942 * 1= 209,188 rubles

Stage 2: calculation of the tax on imputed income.

The calculation of the UTII tax is carried out according to the formula:

Tax rate: 15% (established by the Tax Code of the Russian Federation)

Calculation of UTII tax = 209,188 rubles * 15% = 31,378 rubles.

Stage 3: adjusting the amount of tax for the amount of social contributions made to off-budget funds.

An entrepreneur, when calculating the amount of tax on UTII, has the right to reduce the amount of calculated tax by the amount of social contributions made from the fund wages employees, but not more than 50% of the estimated amount of UTII tax

Social contributions from the enterprise for the month amounted to 54,000 rubles, since this is more than 50% of the amount of the calculated tax, then we adjust the tax at the maximum bar of 50%.

31,378 rubles * 50% = 15,689 rubles per month.

The amount and types of taxes paid by a public catering enterprise while on UTII during a calendar year.

	UTII	Social Security contributions	personal income tax
January	47 068	54 000	20 708
February		54 000	20 708
March		54 000	20 708
April	47 068	54 000	20 708
May		54 000	20 708
June		54 000	20 708
July	47 068	54 000	20 708
August		54 000	20 708
September		54 000	20 708
October	47 068	54 000	20 708
november		54 000	20 708
December		54 000	20 708
TOTAL	188 272	648 000	248 496
Total	1 084 768

2. Calculation of the simplified tax system for catering

Calculation of the amount of taxes paid by a public catering enterprise under the Simplified taxation regime.

Stage 1: Calculation of the taxable base under the simplified tax system income reduced by the amount of expenses.

Taxable base = Revenue - expenses

• Revenue: Cash, received visitors to the dining room for the month.
• Expenses: Expenses incurred by the enterprise for the implementation of current activities.

Taxable base = 1,000,000 rubles - 850,000 rubles = 150,000 rubles.

Stage 2: Calculation of tax payable under the simplified tax system

Tax base * Tax rate

Tax rate: 15% (The tax rate is set by each subject of the Russian Federation independently).

150,000 rubles * 15% = 22,500 rubles

The amount and types of taxes paid by a public catering enterprise while under the Simplified Taxation Regime during a calendar year.

	USN	Social Security contributions	personal income tax
January	67 500	54 000	20 708
February		54 000	20 708
March		54 000	20 708
April	67 500	54 000	20 708
May		54 000	20 708
June		54 000	20 708
July	67 500	54 000	20 708
August		54 000	20 708
September		54 000	20 708
October	67 500	54 000	20 708
november		54 000	20 708
December		54 000	20 708
TOTAL	270 000	648 000	248 496
Total	1 166 496

3. Conclusion: choosing the most profitable taxation system for public catering

As a result of the analysis of two taxation regimes STS and UTII the most optimal public catering establishment (canteen) is UTII, the amount of tax payments for the year is 1.084 million rubles. Tax savings compared to the simplified taxation system is 82 thousand rubles.

It is also worth noting that accounting for UTII is much easier than when you are on the simplified tax system. Accounting for UTII can be carried out independently, without involving third-party organizations.

There is also a minimum tax rate of 1% of the total income for the period without deducting expenses. For example, with an income of 5,000,000 rubles, the minimum rate will be 50,000 rubles, which must be paid even if the cafe becomes unprofitable. In addition, the expenses due to which the decrease in income is carried out must be documented. At the same time, unlike the general taxation regime, the list of expenses that can be taken into account under the simplified tax system is less extensive. Also, accounting for expenses requires more complex accounting operations, and it is also necessary to take into account the current positions of the tax authorities, the Ministry of Finance and judicial practice. Otherwise, the Federal Tax Service may consider the tax base underestimated and charge additional tax with penalties and interest.

Bookkeeping in a cafe on sleep (nuances)

STS, the cost of products used to prepare meals and drinks in a cafe. Answer: In accordance with subparagraph 5 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation, taxpayers who apply the simplified taxation system with the object of taxation in the form of income reduced by the amount of expenses, when determining the object of taxation, reduce the income received by the amount of material expenses. According to paragraph 2 of the said Article of the Code, the composition of material expenses is determined by Article 254 of the Code.
Subparagraph 1 of paragraph 1 of Article 254 of the Code establishes that material costs, in particular, include the costs of the taxpayer for the purchase of raw materials and materials used in the production of goods (performance of work, provision of services) and (or) forming their basis or being a necessary component in the production goods (performance of work, provision of services).

Articles

A similar procedure applies to the payment of interest for the use of borrowed funds (including bank loans) and when paying for services of third parties;

• expenses for paying the cost of goods purchased for further sale - as the said goods are sold.
The taxpayer has the right to use one of the following methods for evaluating purchased goods for tax purposes:

• at the cost of the first by the time of acquisition (FIFO);
• at the cost of the most recent acquisition (LIFO);
• on average cost;
• at the cost of a unit of goods.

Expenses directly related to the sale of these goods, including expenses for storage, maintenance and transportation, are taken into account as expenses after they are actually paid.

Cafe taxation: choosing the right system

And it doesn’t matter for cooks which batch to take this or that product from, they perform other tasks. As a result, in order to calculate the cost price, there are three methods for evaluating raw materials and materials: by unit cost, average cost, FIFO. Simplifiers should reflect the chosen method in their accounting policy.

Attention

In public catering, quantitative accounting should not be neglected, since write-offs to production are carried out on the basis of a recipe that indicates the number of ingredients needed. Expenses for crockery and table linen. One unit of such inventory, as a rule, costs up to 10 thousand rubles, which means that simplistic people can take into account such expenses as material (clause 5, clause 1, article 346.16 of the Tax Code of the Russian Federation). Expenses for special clothing or uniforms. Catering establishments often provide their employees with overalls and uniforms.

Accounting in public catering when applying usn

• Transfer of raw materials for processing - Dt 21 Kt 10.
• Semi-finished products were transferred to the production of ready meals - Dt 20 Kt 21.
• The cost of raw materials was written off as part of the cost of the finished dish - Dt 90 Kt 20.

The proceeds from the sale of products by the catering business are income from ordinary activities. This generates the following lines:

• The receipt of cash proceeds at the cash desk of the establishment is reflected - Dt 50 Kt 90.1.
• Received proceeds from acquiring (payment by plastic card) - Dt 57 Kt 90.1.
• The proceeds from acquiring are credited to the current account (net of the bank commission) - Dt 51 Kt 57.
• The bank commission for acquiring is shown - Dt 91 Kt 57.
• Reflected revenue-clearance - Dt 62 Kt 90.1.
• The write-off of the cost of sold products is shown - Dt 90.2 Kt 20 (41).

Cost accounting is regulated by PBU 10/99.

Catering sleep income minus expenses

At the same time, if the owner would register for an individual entrepreneur, then when calculating the tax, it would be necessary to calculate himself according to the following formula: 4,500 * (5 + 5 + 5) * 0.7 * 1.798 * 15% = 12,743.32 rubles . The simplified system of taxation of the simplified tax system is also a tax collection at a single rate instead of paying several taxes. But, unlike the EDNC, the simplified tax system provides the payer with two types of fees to choose from:

• 6% on income;
• 5 - 15% on income minus expenses (the rate is determined by the decision of the regional authorities).

In the first option, it is necessary to pay 6% of the total income of the cafe, regardless of the amount of expenses.
In the second case, a tax in the amount of 5 to 15% is paid from the difference that was formed when income was reduced by expenses.

Catering establishments

Programs for accounting in public catering To simplify accounting in public catering, special accounting programs have been developed. There are quite a lot of them now. For example, "1C: Enterprise 8. Catering", "1C Rarus Catering", "FIREPLACE: Catering", "Cafe-USN".

Important

Each enterprise on the simplified tax system can choose the most suitable program for itself. Many of them are affordable, which is very important for small businesses. Results Thus, accounting in public catering is quite complex and time-consuming.

The situation is further complicated by the fact that in addition to the Federal Tax Service, specialists from the sanitary and epidemiological service also show special interest in this industry. Sanitary and other requirements for these institutions are described in detail in GOST 30389-2013. Certain requirements are set not only for the quality of products, but also for the premises themselves and the territory adjacent to them.

Payment for a patent up to 6 months In full within 25 days Payment for a patent 6-12 months 1/3 of the amount within 25 days and 2/3 30 days before the expiration Calculation of the annual tax of the Fisherman's Hut, subject to that registration would be carried out on IP: The size of the potential annual income for the activities of a cafe in Moscow is 360,000 rubles. Thus, the calculation is carried out according to the following formula: 360,000 * 6% = 21,600 rubles. Who chooses OSNO The rarest type of cafe taxation is general system, since it provides for the payment of all types of duties, including VAT, personal income tax, income tax and others.

In this regard, businessmen have to face the need to conduct a more complex Accounting. As a rule, such cafes need the services of highly qualified professionals.
For accounting, you can use unified forms of primary documents for accounting for operations in public catering, approved in the Decree of the State Statistics Committee of the Russian Federation of December 25, 1998 No. 132. But their use is not mandatory. Separately, it should be said about warehouse accounting. In the field of public catering, it is necessary to conduct an inventory much more often than at other enterprises on the simplified tax system.

In the course of the inventory, a reconciliation of the balances of raw materials and finished products is carried out with the data that are held in the accounting registers. Inventory accounting in public catering is quite complicated. Since in this industry you need to take into account the length of the shelf life of products. Accounting in public catering under the simplified tax system: postings Consider the features of accounting and the main postings for accounting in public catering under the simplified tax system.

CSN income minus expenses cost of the restaurant

Most food service establishments are small firms. average population employing no more than 100 people per year. That is why catering establishments very often choose simplified food. This feature of the USN is provided for in paragraphs. 15 p. 3 art. 346.12 of the Tax Code of the Russian Federation.

Info

Thus, the issue of accounting in public catering under the simplified tax system is of interest to many taxpayers. The catering sector has its own specifics. Let us consider the features of this industry that affect the choice of the object of taxation (“Income” or “Income minus expenses”).

In fact, any of these options is suitable for this industry in accordance with paragraph 2 of Art. 346 of the Tax Code of the Russian Federation. The main thing is that its application is beneficial for the taxpayer. Consider how accounting is carried out under the simplified tax system in catering in 2017.