How to take into account the costs of producing a digital signature key certificate in accounting and tax accounting?

In accounting, an organization has the right to choose how to take into account an electronic signature. If the organization pays for digital signature certificate will be significant, then its cost must be reflected in account 97. And then written off as expenses in equal shares during the period of use. If such expenses are not significant for the organization, then you can write off the entire fee for the electronic key at a time to account 26. Fix the chosen method in accounting policy for accounting purposes. Usually the key certificate electronic signature valid for a year. Therefore, it is more correct for an income tax payer using the accrual method to take them into account in monthly expenses in equal shares.

The rationale for this position is given below in the materials of the Glavbukh System

1.Article:What colleagues argue about. On which account should the electronic signature be reflected: 97 or 26?

Version 1

The cost of the key must be reflected on account 97

Some colleagues believe that the electronic signature key should be written off in the same way as the right to use the results intellectual property. That is, reflect the cost of the purchased kit on account 97 as the right to use the usual computer program(clause 39 of PBU 14/2007, approved by order of the Ministry of Finance of Russia dated December 27, 2007 No. 153n). And after that, gradually write off to expense accounts. IN trading companies Account 44 “Commercial expenses” is suitable for this, and in production organizations - account 26 “General production expenses”* (Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n).

Version 2

The electronic key can be immediately written off to account 26

Other forum participants came to the conclusion that key production is a service that a company purchases from a certification authority. This means that the cost of the token, certificate and “CryptoPro” can be written off to cost accounts at the time of receipt of documents - account 26 or 44. After which these costs can be included in the cost of production* (clause 9 of PBU 10/99, approved by order of the Ministry of Finance dated 05/06/99 No. 33n).

Our opinion

The company has the right to choose the method of write-off

If the fee for the certificate and program is significant for the company, then its cost must be reflected on account 97. And then write off as expenses in equal shares over the period of use*. Then the balance of the payment made but not yet written off for the key will fall into line 1210 “Inventories” of the balance sheet (clause 20 of PBU 4/99, approved by order of the Ministry of Finance of Russia dated 07/06/99 No. 43n). If such expenses are not significant for the company, then you can write off the entire fee for the electronic key at a time. Moreover, the materiality of expenses is an estimated value, and the company has the right to determine it itself*.

As for the token or flash drive on which the security code is written, they must be taken into account in account 10 “Materials”. This cost can also be written off as expenses at a time (to account 26 or 44) on the date of transfer electronic device to the accounting department.

2. Article:Ready-made solutions for your tasks regarding VAT, insurance premiums, income tax, benefits, digital signature, accounting, cash register, primary and UTII

The cost of an electronic signature can be considered a one-time expense in accounting

Svetlana Ilyushina asks,

Ch. accountant LLC "Verba" (Cheboksary)

Our organization has acquired an electronic signature verification key certificate. When transferring the USB drive, the certification center issued an invoice. The certificate is valid for one year. Is it necessary to reflect this one-time payment in accounting as part of deferred expenses?

Ekaterina Savina answers,

expert of the magazine "Glavbukh"

No, do not include the cost of the certificate in deferred expenses. Let me explain.

Today, expenses that relate to future periods must be taken into account according to the rules provided for the recognition of assets. This is stated in paragraph 65 of the Regulations, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n. That is, to understand whether it is necessary to reflect the amount on account 97, you should refer to the PBU.*

And the accounting regulations provide for only two situations when a company incurs deferred expenses. First: the construction company has expenses incurred in connection with the upcoming work (clause 16 of PBU 2/2008). And second: the organization made a one-time payment for the use of intellectual activity rights (clause 39 of PBU 14/2007).

As you can see, your case is not mentioned directly in the PBU. Therefore, consider the cost of purchasing a verification key certificate digital signature By general rule- in the period when they arose (clause 2 of PBU 10/99). And in full. There is no need to count them to account 97.*

When calculating income tax, some types of expenses must be taken into account not at once, but over a certain period. This applies to expenses that relate to several reporting periods* (clause, article 272, clause 9, article 262, clause 3, article 268 of the Tax Code of the Russian Federation).

Expenses are allocated to several reporting periods based on the terms of the agreement under which these expenses are incurred.

If expenses are made within the framework of an agreement under which:*
– receipt of income is provided for over several reporting periods;
– stage-by-stage delivery of goods (works, services) is not provided,
such expenses are recognized on a straight-line basis. At the same time, the organization determines the methodology for recognizing (distributing) expenses independently, enshrining it in its accounting policy for tax purposes.

Elena Popova, State Advisor to the Tax Service of the Russian Federation, 1st rank

For participation in electronic trading The organization purchased an EDS key, software, an EDS verification key certificate, and telephone service for 1 year. How to take this into account in accounting and tax accounting (in which accounts and for what period).

If the contract specifies a period for using the software, write off expenses evenly over the entire period.

The following entries can be made in accounting.

Debit 60 Credit 51– payment under the contract is transferred;

Debit 97 Credit 60– acquisition costs are reflected as deferred expenses software;

Debit 19 Credit 60– VAT is reflected on the cost of the software;

– accepted for deduction of VAT on the cost of software.

Monthly during the period of use of the software

Debit 26 Credit 97– part of the expenses of future periods is written off.

Include the costs of paying for communication services as part of the expenses for common types activities (clause and PBU 10/99). In accounting, settlements with the operator mobile communications reflect on account 60 “Settlements with suppliers and contractors”.

Costs for telephone communication reflect with wiring:

These expenses reduce taxable profit on the basis of subparagraph 25

The rationale for this position is given below in the materials of the Glavbukh System

1. Situation: Is it possible to take into account the costs associated with the transfer when calculating income tax? tax reporting through the Internet

Yes, you can.

To submit tax reports via electronic channels communications, organizations, in addition to Internet access, need the following components:
– enhanced qualified electronic signature (ES certificate);
- program cryptographic protection information (CIPF);
– a program for generating and sending reports.

Typically, all these programs and services can be ordered from one company - a special operator, with whom you need to conclude an agreement. In this case, it is necessary to determine who in the organization will own the ES certificate. As a rule, this is a manager who has the right to sign tax reports. An electronic key will be issued in his name.

Depending on how the contract with the special operator is drawn up and what services it provides to the organization, the costs associated with transmitting reports via the Internet may include:
– costs for purchasing the necessary software (including payment for digital signature). When calculating income tax, they can be taken into account on the basis of subparagraph 26 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation;
– system maintenance costs (including access to special communication channels). These expenses reduce taxable profit on the basis of subparagraph 25 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation.

Any of the listed expenses can be taken into account when calculating income tax only if they are economically justified and documented (clause 1 of Article 252 of the Tax Code of the Russian Federation). To justify costs, the organization must have supporting documents. For example, the costs of installing and configuring software can be confirmed by a certificate of completion. Expenses for the acquisition of non-exclusive rights to the program - a license agreement, company instructions, filled out with a user card.

An electronic signature certificate serves as confirmation of the costs of producing an electronic signature. An organization can order several electronic signatures, for example, for a manager, financial director, or chief accountant. In this case, the special operator will issue several ES certificates. Each of them will indicate the personal data of their owners and the name of the organization whose reports they have the right to sign. An organization can recognize the costs of producing additional electronic signatures as economically justified only if all certificates are issued to its employees.

Write off expenses associated with servicing the system as settlement documents are received from the special operator (subclause 3, clause 7, article 272 of the Tax Code of the Russian Federation).

If an organization uses the cash method, any expenses actually incurred are included in the calculation of taxable profit, subject to their payment (clause 3 of Article 273 of the Tax Code of the Russian Federation).*

An example of reflecting in accounting and tax accounting expenses associated with the transfer of electronic tax reporting via TKS*

In December 2013, Alfa CJSC entered into an agreement for the provision of services for the transfer of electronic reporting via TCS to the tax office with a special communications operator. The contract is valid for one year, from January 1 to December 31, 2014.
As part of the agreement, Alpha paid for the production of an electronic signature key and acquired the right to use licensed software. The cost of services is 6372 rubles, including VAT – 972 rubles. In addition, Alpha contributed subscription fee for system maintenance during the year in the amount of 4956 rubles. (including VAT - 756 rubles). The special operator submits documents confirming the completion of system maintenance work on a monthly basis.

The organization determines income and expenses for calculating profit tax using the accrual method.

The following entries were made in Alpha's accounting records.

In December 2013:

Debit 60 Credit 51
– 11,328 rub. (RUB 6,372 + RUB 4,956) – payment is transferred under an agreement with a special operator;

Debit 97 Credit 60
– 5400 rub. – expenses for the acquisition of software are reflected as deferred expenses;

Debit 19 Credit 60
– 972 rub. – VAT is reflected on the cost of the software;

Debit 68 subaccount “VAT calculations” Credit 19
– 972 rub. – accepted for deduction of VAT on the cost of software.

Monthly during 2014:

Debit 26 Credit 60
– 350 rub. ((4956 rub. – 756 rub.): 12 months) – expenses for subscriber services are written off;

Debit 19 Credit 60
– 63 rub. (RUB 756: 12 months) – VAT is reflected on the cost of subscription services;

Debit 68 subaccount “VAT calculations” Credit 19
– 63 rub. – VAT is accepted for deduction from the cost of subscription services;

Debit 26 Credit 97
– 450 rub. – part of the expenses of future periods is written off.

When calculating income tax for 2013, the Alpha accountant did not take into account the expenses under the contract with the special communications operator. In 2014, the accountant included 800 rubles monthly in other expenses. (350 rub. + 450 rub.).

Elena Popova,

State Advisor to the Tax Service of the Russian Federation, 1st rank

Accounting*

Include the costs of paying for communication services as expenses for ordinary activities (clause and PBU 10/99). In accounting, reflect settlements with the mobile operator on account 60 “Settlements with suppliers and contractors” (Instructions for the chart of accounts).

Depending on which department the employee works in and what functions he performs, reflect the accrual of mobile communications costs by posting:

Debit 20 (23, 25, 26, 29, 44...) Credit 60
– the cost of mobile communication services is reflected (based on documents presented by the telecom operator).

An organization can pay with a telecom operator in cash or using express payment cards (clauses and Rules approved by Decree of the Government of the Russian Federation of May 25, 2005 No. 328).

Reflect the payment for mobile communication services by bank transfer using the following posting:

Debit 60 Credit 51
– paid for mobile communication services.

Sergey Razgulin,

Actual State Councilor of the Russian Federation, 3rd class

3. Article: Expenses associated with participation in a government tender can be written off

Our organization is engaged in construction and repair. To receive government orders, we participate in tenders. Concluded an agreement for the provision of services information network and access to sites. We also paid for the production of an electronic digital signature key to enter the site. And they transferred the security deposit. Regardless of whether the company wins the tender or not, we are charged a commission - 1 percent of the amount of this payment, and the rest of the money is returned. When calculating income tax, is it possible to take into account such expenses and deduct “input” VAT from the cost of services provided?

Natalya Levenets answers,

auditor of the First House of Consulting "What to do Consult"

All expenses incurred can be taken into account when calculating income tax. After all, the organization spent money to win a government contract. The reason that the organization incurred expenses was the conditions for participation in tenders. And their customers establish by force Federal Law of July 21, 2005 No. 94-FZ .

Of course, you must have supporting documents (agreements, acts, payments, tender documentation, etc.). Then the requirements paragraph 1 Article 252 of the Tax Code of the Russian Federation is implemented. This means that expenses can be written off as other expenses based on subparagraph 49 paragraph 1 of article 264 of the Tax Code of the Russian Federation.

Although it is better to consider costs as non-operating expenses. The fact is that the list of such is open. And the Russian Ministry of Finance is inclined to the second option. Evidence of this - letter dated January 16, 2008 No. 03-03-06/1/7 .

Now regarding VAT. All taxes charged to your company can be deducted. The main thing is to comply General terms stated in the articles 171 And 172 Tax Code of the Russian Federation. In particular, there must be an invoice.*

Sincerely,

Lyudmila Nosova, expert of the BSS "System Glavbukh".

Answer approved by Varvara Abramova,

leading expert of the BSS "System Glavbukh".

LLC on OSN. How to reflect the acquisition in accounting and accounting records: CryptoPro license, valid for 1 year, as part of the signature key certificate, Production of the Signature Key and ES certificate for the “Commercial” kit, valid for 1 year, Rutoken lite electronic identifier. Thank you

In tax accounting, expenses for an electronic signature must be written off evenly throughout the entire validity period of the key (clause 1 of Article 272 of the Tax Code of the Russian Federation). At the same time, the cost of a flash drive or token can be written off at a time as other expenses (clause 49, clause 1, article 264 of the Tax Code of the Russian Federation).

In accounting, the company itself has the right to choose the write-off method:

At a time, writing off 26, 44 to the expense account;

Through account 97 “Future expenses”.

If the organization chooses the first option, then a posting is generated: Dt 26, 44 Kt 60.76 - for the cost of the certificate. If the second option is chosen, then initially Dt 97 Kt 60, 76, then the cost of the certificate in equal shares for the entire period of use is included in expenses Dt 26, 44 Kt 97. The flash drive, token is taken into account in accounting: Dt 10 Kt 60, 76, Dt 26 , 44 Kt 10.

When applying the first option, the organization faces differences between tax and accounting, but in the second case there is no difference.

Rationale

From an article in the magazine “Accounting. Taxes. law", No. 12, March 2014
What colleagues argue about. On which account should the electronic signature be reflected: 97 or 26?

Apple of discord: To submit reports, you must purchase an electronic signature key and special program. The signature is valid for a year, so it is not clear in which account to record the expenses and how long to write them off.

Why is it important: incorrect accounting can lead to an accounting error. And for distortion of reporting lines by 10 percent or more, a fine on the director of up to 3,000 rubles is possible (Article 15.11 of the Code of Administrative Offenses of the Russian Federation).

Version 2

The electronic key can be immediately written off to account 26

Other forum participants came to the conclusion that key production is a service that a company purchases from a certification authority. This means that the cost of the token, certificate and “CryptoPro” can be written off to cost accounts at the time of receipt of documents - account 26 or 44. After which these costs can be included in the cost of production (clause 9 of PBU 10/99, approved by order of the Ministry of Finance dated 06.05.99 No. 33n).

Our opinion

The company has the right to choose the method of write-off

If the fee for the certificate and program is significant for the company, then its cost must be reflected on account 97. And then write off as expenses in equal shares over the period of use. Then the balance of the payment made but not yet written off for the key will fall into line 1210 “Inventories” of the balance sheet (clause 20 of PBU 4/99, approved by order of the Ministry of Finance of Russia dated 07/06/99 No. 43n). If such expenses are not significant for the company, then you can write off the entire fee for the electronic key at a time. Moreover, the materiality of expenses is an estimated value, and the company has the right to determine it itself.

As for the token or flash drive on which the security code is written, they must be taken into account in account 10 “Materials”. This cost can also be written off as an expense at a time (to account 26 or 44) on the date of transfer of the electronic device to the accounting department.

From an article in the magazine “Accounting. Taxes. law", No. 19, May 2013
Costs for new electronic signatures...

…it’s safer to consider evenly. As a rule, an electronic signature key certificate is valid for a year or several years, so expenses should be distributed over this period (clause 1 of Article 272 of the Tax Code of the Russian Federation). And take into account monthly in equal shares. But the cost of a USB keychain, on which the signature of a company employee (token) is stored, can be written off at a time as other expenses (subclause 49, clause 1, article 264 of the Tax Code of the Russian Federation).

...written off regardless of quantity. There are no restrictions in the Tax Code of the Russian Federation and other laws on how many signatures a company must have. Therefore, you can issue an electronic signature for at least every employee and write off all these signatures as expenses, the Ministry of Finance confirmed. But it is still necessary to justify the costs. You can specify which employees require an electronic signature and why in the regulations on electronic document management.

...taken into account when re-registering to replace lost ones. The costs of such re-registration are justified, because the previous signature will lose its validity. In addition, you can include in your income tax costs the cost of a signature that was issued due to a change in the company’s details (location, name, legal form, etc.). Otherwise, the company will not be able to submit electronic reports.

...recognized in simplified terms with the object “income minus expenses”, although such expenses are not directly named in the closed list. As specialists from the Russian Ministry of Finance confirmed to us, companies have the right to take into account the costs of submitting electronic reports, including electronic signatures. You can write it off as expenses for postal, telephone, telegraph and other similar services (

Let's start with the basics. When purchasing an electronic signature key, the kit includes a token (from the English token - sign, token - Ed.) or a flash drive on which the security code, the CryptoPro program and a certificate are recorded. A license for the non-exclusive right to use a program is usually issued to a company for a year or indefinitely. The electronic signature certificate is valid for a year.

The use of electronic signature is regulated by the federal law dated April 6, 2011 No. 63-FZ “On Electronic Signatures”.

Electronic signature verification key certificate – electronic or paper document. It is issued by a certification center. The paper confirms that the key belongs to the owner of the certificate (clause 2 of article 2 of Law No. 63-FZ). This document must contain: the start and end dates of its validity; name and location of the company; ES verification key; indication of electronic signature means ( encryption tools, used to create signatures and keys) or standards to which the keys comply; name of the CA; unique number qualified certificate, start and end dates of its validity, etc.

The certification authority usually issues a certificate for a year. If it is not renewed on time, the verification key will be cancelled. This occurs the day after the certificate expires.

security code

Let's look into accounting for a token or flash drive on which the security code is written. Flash cards are accepted for accounting as part of inventories.

The actual cost of these inventories is determined based on their purchase price (clauses 2, 5, paragraphs 3, 6, clause 6 of the Accounting Regulations “Accounting for Inventories” PBU 5/01, approved by Order of the Ministry of Finance dated June 9, 2001 city ​​No. 44n).

When capitalizing, the cost of flash cards is reflected in the debit of account 10 “Materials”. On the date of their transfer into operation, the actual cost is written off as production costs (clauses 5, 7, 8, 16 of the Accounting Regulations “Organization Expenses” PBU 10/99, approved by Order of the Ministry of Finance dated May 6, 1999 No. 33n ).

The generated actual cost of inventory when transferring an electronic device to the accounting department is written off from account 10 to the debit of cost accounting accounts (for example, account 26 “General expenses” or account 44 “Sales expenses”).

To ensure the safety of these assets and control over their movement during operation, the cost can be reflected, for example, on off-balance sheet account 013 “Inventories in use” (clause “c”, clause 6 Guidelines on accounting of inventories approved by Order of the Ministry of Finance dated December 28, 2001 No. 119n, Instructions for the application of the Chart of Accounts).

Now about tax accounting. The organization's costs for the purchase of flash cards are considered material costs during the period of their commissioning. The cost of such equipment is determined based on its purchase price excluding VAT (clause 3, clause 1, clause 2, article 254 of the Tax Code of the Russian Federation).

Such expenses are indirect and form the amount of expenses of the current reporting (tax) period (clause 1, clause 2 of Article 318 of the Tax Code of the Russian Federation).

Thus, the token or flash drive on which the security code is written must be taken into account on account 10 “Materials”. Then this cost can be written off as a lump sum to accounting expenses (account 26 or 44) and taken into account when taxing profits as part of material expenses on the date of transfer of the electronic device to the accounting department.

Key certificate

The production of certificates and the creation of the keys themselves are services provided by certification authorities. In this regard, such property cannot be transferred under an invoice, since it does not relate to tangible assets acquired under a contract.

According to Articles 783 and 720 Civil Code Russian Federation, the fact of acceptance of services is certified by an act signed by the parties to the contract. Payment for the services of a certification center is an administrative expense that forms expenses for ordinary activities (clause 7 of PBU 9/99). In the reporting year of recognition, these costs can be fully taken into account in the cost of products, goods, works, and services sold (clause 9 of PBU 9/99). The procedure for recognizing expenses must be disclosed as part of the information on accounting policies. In tax accounting, the defining criterion is that the costs were incurred to carry out activities aimed at generating income.

In addition to drawing up primary documents in in electronic format with the use of electronic signature, the merchant has the right, and in some cases the obligation, to submit reports in electronic form. In this regard, expenses for paying for the services of a certification center fully comply with the justification criterion established by paragraph 1 of Article 252 of the Tax Code of the Russian Federation. Therefore, such costs can be recognized as expenses.

The Tax Code provides that other expenses associated with the production and sale of products include the organization’s costs for: legal and information Services; payment for computer center services, as well as information systems(SWIFT, Internet and other similar systems) and others. The list is not exhaustive, therefore the costs of paying for the services of a certification center can be recognized as part of other expenses.

According to paragraph 1 of Article 318 of the Tax Code of the Russian Federation, these expenses are indirect. Their amount in full relates to the current reporting period (clause 2 of Article 318 of the Tax Code of the Russian Federation).

But there is another approach. It is as follows. Since the electronic signature key certificate is valid for a year or several years, its cost must be reflected in account 97 “Deferred expenses”, and then written off as expenses in equal shares during the period of use. In tax accounting, these costs can be taken into account as part of other expenses associated with production and sales (clause 49, clause 1, article 264 of the Tax Code of the Russian Federation).

Program Guide

There are also two approaches to accounting for the purchased program.

The first position is that a non-exclusive right to use the results of intellectual property is actually acquired: the organization is given a non-exclusive right to use Crypto-Pro for money. In this case, it is necessary to keep records as follows.

According to paragraph 2 of clause 39 of the Accounting Regulations “Accounting for Intangible Assets” (PBU 14/2007), approved by Order of the Ministry of Finance dated December 27, 2007 No. 153n, payments for the granted right to use the results of intellectual activity or means of individualization, made in the form of a fixed one-time payment , are reflected in the company’s accounting as deferred expenses and are subject to write-off during the term of the agreement (clause 65 of the Regulations on accounting and financial reporting in Russian Federation, approved by Order of the Ministry of Finance of July 29, 1998 No. 34n).

On the date of conclusion license agreement the amount of remuneration is reflected in the accounting records as an entry in the debit of account 97 “Deferred expenses” and the credit of account 76 “Settlements with various debtors and creditors”:

Debit 97 Credit 76
– the amount of remuneration is charged to deferred expenses.

Subsequently, by making an entry in the debit of account 26 “General business expenses” (in trade organizations - in the debit of account 44 “Sales expenses”) and the credit of account 97, the specified amount is included monthly in expenses for ordinary activities in the manner described above (p.p. 5, 7, 19 Accounting Regulations “Expenses of the Organization” PBU 10/99, approved by Order of the Ministry of Finance dated May 6, 1999 No. 33n, Instructions for the use of the Chart of Accounts):

Debit 26 (44) Credit 97
– monthly during the validity of the license agreement the amount of remuneration is written off as expenses.

An organization can take into account expenses for remuneration for the right to use a computer program on the basis of subparagraph 26 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. This is done in the reporting period to which the expenses relate, regardless of the time of actual payment.

Paragraph of Article 272 of the Tax Code also provides for cases when expenses need to be distributed between several reporting periods.

According to paragraph 2 of clause 1 of this article, expenses are recognized in the reporting period in which they arise based on the terms of the transactions. If the contract does not contain such conditions and the relationship between income and expenses cannot be determined or is determined indirectly, the company distributes the expenses independently.

If the terms of the agreement provide for the receipt of income over more than one reporting period and do not imply the stage-by-stage delivery of goods (work, services), expenses must be distributed evenly (paragraph 3, paragraph 1, article 272 of the Tax Code of the Russian Federation).

Based on the above norms, the Ministry of Finance takes the position that when paying a one-time payment under a license agreement for the purchase of a computer program, the organization does not have the right to take into account the amount of remuneration paid at a time - it must recognize this amount during the term of the agreement, taking into account the principle of even recognition of income and expenses (which provided for in paragraph 3, clause 1, article 272 of the Tax Code of the Russian Federation).

However, there is a second approach. It provides that when purchasing an electronic signature key, the company purchases a service from the Certification Center. It turns out that accounting must be kept as follows. The cost of the Crypto-Pro program can be written off to cost accounts at the time of receipt of documents to account 26 or 44.

After which these costs can be included in the cost of production (clause 9 of PBU 10/99, approved by order of the Ministry of Finance dated May 6, 1999 No. 33n).

In tax accounting, the company has the right to include these expenses in other expenses associated with production and sales (clause 49, clause 1, article 264 of the Tax Code of the Russian Federation).

In my opinion, if the fee for a certificate and program is significant for a company, then its cost must be reflected in account 97, and then written off as expenses in equal shares during the period of use. In this case, the balance of the payment for the key paid, but not yet written off, will fall into line 1210 “Inventories” of the balance sheet (clause 20 of PBU 4/99, approved by order of the Ministry of Finance of Russia dated July 6
1999 No. 43n). If the costs are insignificant for the company, then you can write off the entire fee for the electronic key at a time. Moreover, the materiality of expenses is an estimated value, and the organization has the right to determine it itself.

An electronic signature can become a real assistant in the work of an accountant. However, when using it, many questions arise, for example, how to take into account the set of electronic signatures.

Let's start with the basics. When purchasing an electronic signature key, the kit includes a token (from the English token - sign, token. - Note edit.) or flash drive on which the security code, the CryptoPro program and the certificate are recorded. A license for the non-exclusive right to use a program is usually issued to a company for a year or indefinitely. The electronic signature certificate is valid for a year. The use of electronic signatures is regulated by Federal Law No. 63-FZ of April 6, 2011 “On Electronic Signatures”.

Electronic signature verification key certificate - electronic or paper document. It is issued by a certification center. The paper confirms that the key belongs to the owner of the certificate (clause 2 of article 2 of Law No. 63-FZ). This document must contain: the start and end dates of its validity; name and location of the company; ES verification key; an indication of electronic signature means (encryption means used to create signatures and keys) or standards to which the keys comply; name of the CA; unique number of the qualified certificate, start and end dates of its validity, etc.

The certification authority usually issues a certificate for a year. If it is not renewed on time, the verification key will be cancelled. This occurs the day after the certificate expires.

security code

Let's look into accounting for a token or flash drive on which the security code is written. Flash cards are accepted for accounting as part of inventories. The actual cost of these inventories is determined based on their purchase price (clauses 2, 5, paragraphs 3, 6, clause 6 of the Accounting Regulations “Accounting for Inventories” PBU 5/01, approved by Order of the Ministry of Finance dated 06/09/2001 city ​​No. 44n). When capitalizing, the cost of flash cards is reflected in the debit of account 10 “Materials”. On the date of their transfer into operation, the actual cost is written off as production costs (clauses 5, 7, 8, 16 of the Accounting Regulations “Organization's Expenses” PBU 10/99, approved by Order of the Ministry of Finance dated 05/06/1999 No. 33n).

The generated actual cost of inventory when transferring an electronic device to the accounting department is written off from account 10 to the debit of cost accounting accounts (for example, account 26 “General expenses” or account 44 “Sales expenses”).

To ensure the safety of these assets and control over their movement during operation, the cost can be reflected, for example, on off-balance sheet account 013 “Inventories in use” (clause “c”, paragraph 6 of the Guidelines for accounting of inventories , approved by Order of the Ministry of Finance dated December 28, 2001 No. 119n, Instructions for the use of the Chart of Accounts). Now about tax accounting. The organization's costs for the purchase of flash cards are considered material costs during the period of their commissioning. The cost of such equipment is determined based on its purchase price excluding VAT (clause 3, clause 1, clause 2, article 254 of the Tax Code of the Russian Federation). Such expenses are indirect and form the amount of expenses of the current reporting (tax) period (clause 1, clause 2 of Article 318 of the Tax Code of the Russian Federation).

15 million electronic signature certificates have been issued to date in Russia.

Thus, the token or flash drive on which the security code is written must be taken into account on account 10 “Materials”. Then this cost can be written off as a lump sum to accounting expenses (account 26 or 44) and taken into account when taxing profits as part of material expenses on the date of transfer of the electronic device to the accounting department.

Key certificate

The production of certificates and the creation of the keys themselves are services provided by certification authorities. In this regard, such property cannot be transferred under an invoice, since it does not relate to tangible assets acquired under a contract.

According to Articles 783 and 720 of the Civil Code of the Russian Federation, the fact of acceptance of services is certified by an act signed by the parties to the contract. Payment for the services of a certification center is an administrative expense that forms expenses for ordinary activities (clause 7 of PBU 9/99). In the reporting year of recognition, these costs can be fully taken into account in the cost of products, goods, works, and services sold (clause 9 of PBU 9/99). The procedure for recognizing expenses must be disclosed as part of the information on accounting policies. In tax accounting, the defining criterion is that the costs were incurred to carry out activities aimed at generating income.

In addition to drawing up primary documents in electronic form using digital signatures, merchants have the right, and in some cases are required, to submit reports in electronic form. In this regard, expenses for paying for the services of a certification center fully comply with the justification criterion established by paragraph 1 of Article 252 of the Tax Code of the Russian Federation. Therefore, such costs can be recognized as expenses.

The Tax Code provides that other expenses associated with the production and sale of products include the organization’s costs for: legal and information services; payment for services of computer centers, as well as information systems (SWIFT, Internet and other similar systems) and others. The list is not exhaustive, therefore the costs of paying for the services of a certification center can be recognized as part of other expenses. According to paragraph 1 of Article 318 of the Tax Code of the Russian Federation, these expenses are indirect. Their amount in full relates to the current reporting period (clause 2 of Article 318 of the Tax Code of the Russian Federation).

But there is another approach. It is as follows. Since the electronic signature key certificate is valid for a year or several years, its cost must be reflected in account 97 “Deferred expenses”, and then written off as expenses in equal shares during the period of use. In tax accounting, these costs can be taken into account as part of other expenses associated with production and sales (clause 49, clause 1, article 264 of the Tax Code of the Russian Federation).

Program Guide

There are also two approaches to accounting for the purchased program. The first position is that a non-exclusive right to use the results of intellectual property is actually acquired: the organization is given a non-exclusive right to use CryptoPro for money. In this case, it is necessary to keep records as follows.

According to paragraph 2 of clause 39 of the Accounting Regulations “Accounting for Intangible Assets” (PBU 14/2007), approved by Order of the Ministry of Finance dated December 27, 2007 No. 153n, payments for the granted right to use the results of intellectual activity or means of individualization, made in the form of a fixed one-time payment , are reflected in the company's accounting as deferred expenses and are subject to write-off during the term of the contract (clause 65 of the Regulations on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance dated July 29, 1998 No. 34n).

Since the electronic signature key certificate is valid for a year or several years, its cost must be reflected in account 97 “Deferred expenses”, and then written off as expenses in equal shares during the period of use.

On the date of concluding the license agreement, the amount of remuneration is reflected in the accounting records as an entry in the debit of account 97 “Deferred expenses” and the credit of account 76 “Settlements with various debtors and creditors”:

Debit 97 Credit 76

- the amount of remuneration is charged to deferred expenses.

Subsequently, by making an entry in the debit of account 26 “General business expenses” (in trade organizations - in the debit of account 44 “Sales expenses”) and the credit of account 97, the specified amount is included monthly in expenses for ordinary activities in the manner described above (p.p. 5, 7, 19 Accounting Regulations “Expenses of the Organization” PBU 10/99, approved by Order of the Ministry of Finance dated 05/06/1999 No. 33n, Instructions for the use of the Chart of Accounts):

Debit 26 (44) Credit 97

- monthly during the validity of the license agreement the amount of remuneration is written off as expenses.

An organization can take into account expenses for remuneration for the right to use a computer program on the basis of subclause 26 of clause 1 of Article 264 of the Tax Code of the Russian Federation. This is done in the reporting period to which the expenses relate, regardless of the time of actual payment. Paragraph of Article 272 of the Tax Code also provides for cases when expenses need to be distributed between several reporting periods. According to paragraph 2 of clause 1 of this article, expenses are recognized in the reporting period in which they arise based on the terms of the transactions. If the contract does not contain such conditions and the relationship between income and expenses cannot be determined or is determined indirectly, the company distributes the expenses independently.

If the terms of the agreement provide for the receipt of income over more than one reporting period and do not imply the stage-by-stage delivery of goods (work, services), expenses must be distributed evenly (paragraph 3, paragraph 1, article 272 of the Tax Code of the Russian Federation).

Based on the above norms, the Ministry of Finance takes the position that when paying a one-time payment under a license agreement for the purchase of a computer program, the organization does not have the right to take into account the amount of remuneration paid at a time - it must recognize the specified amount during the term of the agreement, taking into account the principle of uniform recognition of income and expenses (which provided for in paragraph 3, clause 1, article 272 of the Tax Code of the Russian Federation).

However, there is a second approach. It provides that when purchasing an electronic signature key, the company purchases a service from the Certification Center. It turns out that accounting must be kept as follows. The cost of the CryptoPro program can be written off to cost accounts at the time of receipt of documents to account 26 or 44. After which these costs can be included in the cost of production (clause 9 of PBU 10/99, approved by order of the Ministry of Finance dated 05/06/99 No. 33n). In tax accounting, the company has the right to include these expenses in other expenses associated with production and sales (clause 49, clause 1, article 264 of the Tax Code of the Russian Federation).

In my opinion, if the fee for a certificate and program is significant for a company, then its cost must be reflected in account 97, and then written off as expenses in equal shares during the period of use. In this case, the balance of the fee paid but not yet written off for the key will fall into line 1210 “Inventories” of the balance sheet (clause 20 of PBU 4/99, approved by order of the Ministry of Finance of Russia dated 07/06/99 No. 43n). If the costs are insignificant for the company, then you can write off the entire fee for the electronic key at a time. Moreover, the materiality of expenses is an estimated value, and the organization has the right to determine it itself.