Many firms provide their employees with clean drinking water, purchasing it in bottles from specialized organizations and installing coolers in offices and industrial premises. Have you decided to follow their example and also take care of the health of your employees by concluding a contract for the supply of drinking water? Naturally, you will have a question about writing off the costs of drinking water incurred by the company.
Necessary
- Documents confirming the actual costs of purchasing coolers and drinking water.
- A certificate from the SES that the quality of your tap water does not comply with SanPiN.
Instructions
Step 1
Reflect in the accounting on the basis of incoming documents the cost of the purchased water according to the debit of account 26 "General expenses", if you have a certificate from the SES about the quality of water. If there is no such certificate, take the cost of the purchased drinking water to the debit of account 91 "Other income and expenses".
Deliver coolers on the basis of delivery notes. The cost of coolers must be reflected in the accounting for the debit of account 10 "Materials". After commissioning, write off their cost from the credit of account 10 to the debit of account 91 "Other income and expenses".
Step 2
Write off in tax accounting the costs of purchasing drinking water as expenses that reduce the taxable base for income tax, as part of other expenses as expenses for ensuring normal working conditions, if you have a certificate from the SES that the water does not comply with SanPiN. If there is no certificate, then do not include these expenses in the taxable base for income tax, but write off the cost of drinking water at the expense of the company's net profit, in order to avoid problems with tax authorities.
Step 3
Write off the cost of drinking water coolers at the expense of the company's net profit, since it is almost impossible for tax authorities to economically justify and prove the production necessity of installing devices (water can remain just in bottles, you can boil water in a kettle).
