How to account for license costs

Licensing of certain types of activities is a form of state control over the organization. Upon receipt of a license, an enterprise or company incurs certain expenses that must be correctly and timely reflected in accounting and tax accounting.

Instruction manual

1

The costs of obtaining a license are recorded on account 97 as deferred expenses, they are written off to the expense accounts for the entire duration of the license in equal shares. Profit is reduced by the sum of the costs of obtaining a license. These amounts are written off to cost as part of expenses in equal shares.

2

After you have received a license to conduct business, write off the expenses for it as follows: for the debit of account 68 and the credit of account 51 - payment of the state duty; debit 97 credit 68 - reflect deferred expenses in the amount of the fee paid; debit 20 credit 97 - the monthly share of expenses in the expenses of the reporting period (the amount of the state duty divided by the number of months during which the license is valid).

3

According to paragraph 7 of Article 272 of the Tax Code of the Russian Federation, the date on which expenses are paid to pay the fee (the paid state duty relates to this category) is the date on which they are charged. Those. for tax accounting, the license fee is taken into account at a time, i.e. without dividing into proportional parts according to its validity. In tax accounting, payment for a license does not apply to deferred expenses.

4

In some cases, a temporary difference occurs because In accounting, expenses are recognized throughout the entire term of the license, and in tax they are written off in full at a time. In this case, you need to make the following entries: debit 68 credit 77 - deferred tax liability; debit 77 credit 68 - monthly during the term of the license the amount of deferred tax liabilities.

Useful advice

If there are additional costs for obtaining a license (employee training, payment for consultants, etc.), consider them in accordance with 15 clause 1 of Art. 264 of the Tax Code.