Rules for obtaining a grant for the opening and development of small businesses.

A grant is usually understood as funds that are allocated by a sponsor for any purpose. The state, individuals, commercial enterprises, various unions and foundations can act as a sponsor. The goals can also be different - these are scientific research, experimental work, business development, organization of events and much more.

The essence of such an investment lies in the fact that a person provides himself with work and is responsible for his own income. Why not start his own business? This needs money. Even if a start-up entrepreneur has his own equipment and materials, he will need a place to work, and he will also need to pay some taxes. Due to these points, their own funds are often not enough, and the state helps to compensate for the shortage.

There are other grants for business, but they are no longer associated with its opening.

Changes for 2018

In different regions there are own rules allocation of subsidies for self-employment. But all of them are united in one thing - to receive such a grant, you need to contact the employment service at the place of registration. They will tell you in detail about small business support programs in a particular region.

Why is this information so closely related to the employment service? This fact has a simple explanation: only persons who have reached the age of majority and are registered at the place of residence as unemployed can apply for the allocation of funds for self-employment. There are also a number of restrictions that prevent obtaining a grant.

If the activity of the future entrepreneur is supposed to be related to alcohol, tobacco products, trade and rental of real estate, and supply activities, then you will have to open your own business at your own expense. It is quite natural that, first of all, money is allocated for the opening of production. Grant amounts vary from region to region. But in most regions, the amount is 300,000 rubles.

What are

Above we talked about government support for self-employment, but this is not the only money that can be received for the development of small businesses. Each region has more their sponsors. Most often, these are unions of entrepreneurs that establish their own grants.

Additional funds can be obtained from the state for the organization of jobs. This is especially true in those regions where support programs operate.

You should not think that by allocating money, the sponsor will forget about them forever. After a year of work, you will have to give a full report, which should describe each ruble spent.

Application deadlines

To receive a government grant for small business development, you must apply. This is a regular application that is written at the employment service if the applicant has the status of unemployed.

Deadlines are also different in different regions. Most often, applications are collected at the end of the year, which is connected with the formation of the budget for the new year and the inclusion of relevant expenses in it. But in some regions, applications are collected at the beginning of the year. It can take from 2 to 12 months from the moment you apply to receive the money.

What do you need to get a grant?

To obtain an employment service, you must first write an application. This is easy to do - the service specialists will tell you how. You will also need to present an ID. Next, most likely, they will be asked to fill out a special questionnaire.

If the applicant has a special education in the field of the business he is opening, then documents proving this fact should be attached. This is not a mandatory requirement, but it can play a decisive role when considering an application.

And most importantly, it is submitted to the commission for consideration business plan. In other words, you need to convince the commission that the money will not be wasted, but will be directed to a good cause. Preference is given to manufacturing and agriculture. In second place is the service sector. With funding for research and innovation, it is better to contact the union of entrepreneurs or foreign investors.

What is the purpose of the subsidy?

State subsidy for self-employment cannot fully cover all expenses for starting a business. It is assumed that the funds received can be spent on renting premises, purchasing some equipment or materials. Therefore, when allocating this subsidy, a business merger is welcome.

In an example, it might look like this. Someone has a friend who is engaged, for example, in tailoring. He has a small workshop, but he does not mind expanding it or changing models by purchasing new equipment.

The applicant submits a business plan in which he indicates the economic effect of this acquisition: the growth of the company's income, the organization of new jobs, and the increase in sales.

In fact, it turns out that the former unemployed person enters an already existing enterprise with his own capital. This option is welcome because the company is already operating, it has shown itself, and this is a guarantee that the money will not be wasted.

But, in order to receive a grant to start a small business, it is not at all necessary to have business friends. You just need to write a good business plan. And going to the Employment Center with a statement, you need to think it over well. There are a few things to always keep in mind:

The money allocated by the state does not cover all the costs of opening an enterprise. So, in order to still open this enterprise, you need to be ready to invest your capital.
The money received cannot be used for salaries.
All expenses must be documented. Purchased equipment requires sales receipts, which means that it cannot be bought with hands. The lease of the premises will also have to be formalized.
At the end of the tax period, you will have to pay all tax rates.

If, nevertheless, a decision has been made to apply for a state grant to start a business, then it's time to start writing a business plan. Of course, you can not write it yourself, but order it from a consulting agency. The funds invested in writing it will be documented (the agency will issue a receipt order) and can be reimbursed through a subsidy.

A standard business plan includes the following items:

title;
goal;
tasks:
general provisions;
market analysis and marketing plan;
costs;
production schedule;
investments.

Let's consider each item separately.

Name. It should be indicated here that this is a business plan for, for example, a sewing workshop.
Target. This is where you need to seriously think about it. Why is this business open? Is there no one in the area to hem trousers? Residents of the city can not afford a decent coat to buy? Or maybe it is this workshop that will sew a coat 5 times cheaper than existing ones? In general, only the end determines the means, and the direction of movement too. But, let's assume that the goal is defined. Let's move on to the next point.
Tasks. These are ways to achieve goals. Let's go back to the sewing workshop. Hemming trousers, most likely, already has someone. Let's dress the people. The goal is to dress well and cheaply, which means that the task is to purchase economical equipment, find suppliers of inexpensive but good fabrics, and ensure the supply of cheap sewing accessories. Even renting a room at a reasonable price will help reduce the cost of products.
General provisions. Where will we work? What do we do? How much is it? Who is the ideal client? How much is he willing to pay? How will we sell the finished product? How will we advertise it?
Market analysis and marketing plan. To correctly describe this item, and it is very necessary first of all for the entrepreneur himself, you can do it in two ways. First, you can take a local business directory and see how many similar businesses exist in a given locality. For a formal business plan, this can be limited by entering their number and fantasizing how we will withstand competition. But, if you work seriously, then it is better to visit all these enterprises personally under the guise of a conditional client. This is the only way to draw a conclusion about their strengths and weaknesses. Some things can be learned and some things can be rejected. It is in this approach that the individuality of the enterprise is born, its unique flavor, which makes it possible to withstand competition.
Costs. They will be necessary, they should be planned in advance. Costs include everything that is not pure profit: rent of premises, wages, expenses for the purchase of materials, and even a possible marriage.
production schedule. What, when and in what quantity do we produce?
Investments. When receiving a state grant for starting a business, they provide a description of where the money received will be invested.

Basic Mistakes

Beginning entrepreneurs often make mistakes when writing business plans. Among them the following:

it cannot be indicated that the money received in the form of a grant is the fixed assets of the enterprise;
public money should be only a part of investments;
you should not write that you are going to work alone: the more employees are indicated, the greater the social significance of the entire project;
the requirements are unsubstantiated: if some equipment is required, then it is necessary to prove that it is really needed;
vague requirements: it is necessary to clearly indicate what the money is supposed to be spent on;
the ways of marketing the manufactured products are not indicated (it is necessary to indicate clearly: what is supplied and where);
the business plan does not meet the criterion of volume (a normally drawn up business plan is at least 60 pages of printed text);
low profitability of the project (the state is not interested in how much is enough for a citizen to live, it is interested in deductions to the budget - the more you earn, the more you give back);
lack of project performance indicators: before writing a business plan, understand such abbreviations as NPV, IRR, BCR and PBP;
execution of a business plan (you should clearly follow the proposed form and comply with all requirements).

Annual reporting

After a year of work after receiving a grant, you will have to submit reports on the work of the enterprise - these are documents for the money spent, the results of the efficiency of the enterprise, paid taxes.

Even if something went wrong, it will not be possible to close during the control year. You need to be prepared for this when applying for a government grant to start a business.

An interview on how to get 300,000 rubles to start a business is presented below.

Moving to the countryside put our family before the fact: there is no work in the village. So, you need to create your own workplace and earn income on your own. The choice of direction of activity was also obvious - agriculture in the Novgorod region needs to be raised.

My nine mistakes on the way to a grant

There were no special savings left - everything was spent on moving, and it is difficult to start such a seasonal business from scratch. You will want to eat already tomorrow, and the income from animal husbandry or crop production will be received, oh, how long. The same fact predetermined the refusal to apply for a loan - the bank will have to pay regularly, and it is impossible to grow agricultural products taking into account the loan repayment schedule.

Entrepreneur Tatarintsev Petr received a grant for starting a business of 150,000 rubles and shares his experience with visitors to the Moneymaker Factory.

The omniscient Internet comes to the rescue, where you need to look not for how to earn 100,000 rubles in two days with minimal investment, but for very specific information about financial support for start-up entrepreneurs. It turned out that in each region of the country there are at least two different programs to support newly minted businessmen:

Subsidy under the self-employment program, provided on the basis of the interview and defense of your business plan at the Employment Center - 58.8 thousand rubles for each unemployed person who will be employed at the newly created enterprise;
Grant for start-up entrepreneurs from the Ministry of Economic Development with the direct participation of the regions organizing the competitive selection and evaluation of applications - 300 thousand rubles for the implementation of the project.

With the first option, I flew by - back in March, 5 applicants had already applied for the only subsidy allocated to our district under the quota. Deciding that I could not withstand such tough competition, and the amount was not so attractive to fight for it, I went to the administration for information to find out the conditions for obtaining a grant under the second option.

In the department of economics and agriculture, I was greeted with open arms. Our area is not particularly prosperous and entrepreneurship is tight here, so they are ready to support every new business “from and to”. Thanks to this, in the end, I overcame all the steps of the procedure for obtaining a grant - in any local instance, they went to meet me and helped me correct my mistakes. Otherwise, I will not see this money.

Mistake 1. Information about the program: you need a territorial reference

I naively thought that the information I received on the Internet about the state subsidy was enough. It turned out that the federal program operates throughout the country, but its main conditions are at the mercy of the regional authorities. Up-to-date information can only be obtained from the regulations of the respective region.

The peculiarity of such a procedure for preparing and approving specific criteria and activities of the program is that the region must first approve its version of the program, and on its basis a comprehensive document will be developed directly in the region. As a result, the main parameters and conditions for issuing grants to start-up entrepreneurs in our locality were adjusted only by June.

Mistake 2. Registration: there is no need to rush

The final version of the competitive position was studied by me after the registration of the IP. If I had not listened to the tax inspectorate and chose other OKVED, I would not have been able to take part in the competitive selection, because only businesses in the following areas can count on state support:

agriculture (OKVED 01.1 - 01.4);
construction (OKVED 45.2 - 45.4);
manufacturing industry (OKVED 15, 17-22 and 24 - 37);
social, communal and personal services (OKVED 74.7, 74.84, 93);
handicraft activity.

In a particular district, their priorities are set, so in our country these types of activities included animal husbandry, and in the neighboring district, all other things being equal, a grant was allocated to manufacturing enterprises. Although, even if the type of activity I chose was not classified as a priority, there was still enough time to make changes and add the necessary OKVED.

Mistake 3. Collecting documents: pay attention to their expiration date

After quick registration with the tax office and registration as an employer in extra-budgetary funds, according to the requirements of the program, it was still necessary to acquire a bank account. In the branch of Sberbank, an account was opened for me in a few days, it only took me to fill out a signature card and write a corresponding application with a request to open an IP current account. The received bank account agreement should have supplemented the following package of documents for applying for participation in the grant competition:

IP registration certificate;
Passport and TIN certificate;
Extract from the USRIP;
Information letter with statistics codes;
Certificate from the tax office on the absence of debt;
Certificate from the Pension Fund, the Social Insurance Fund, the Compulsory Medical Insurance Fund on the absence of debt to them;
A self-written certificate of the amount of revenue for previous reporting periods (why is it needed if I just registered as an entrepreneur?);
Certificate of the average number of employees for the past year (of course, all in zeros).

Addition: Leave an application for opening a current account with Sberbank.

It was necessary to take into account two factors - the speed of issuing all these documents and their validity. An extract from the USRIP loses its relevance in 30 days, a tax certificate - in 10 days, and it is better to take confirmation of the absence of obligations to extra-budgetary funds on the same day when you plan to submit an application.

I had to order certificates several times, which lost their "freshness", it's good that they were free. In addition, at the last moment, I was saved by the opportunity to order an urgent extract from the USRIP, which is prepared in 1-2 days, not 5 working days.

Mistake 4. Business plan: conforming to a certain format

To participate in the program to support start-up entrepreneurs, you need not only to present registration documents, but also describe in detail your upcoming activities. For this purpose, not any business plan downloaded from the Web is suitable, but a comprehensive document drawn up based on the results of training in courses on the basics of business.

In Veliky Novgorod, on the basis of the Entrepreneurship Support Fund, training was organized for everyone who wants to receive state support in the form of a gratuitous subsidy.

I, as having a higher economic education, did not need to take these short courses, I only had to use the proposed scheme to draw up a business plan when applying. The rest were trained and attached to the application for participation in the Entrepreneurship Support Program a certificate of completion of these courses.

The business plan needed:

specify the features of production;
describe the products;
to characterize the organizational processes at the enterprise, taking into account the calendar plan;
calculate the required amount of investment;
predict financial flows;
list possible risks and ways to minimize them.

In an additional application form attached to this document, it was necessary to calculate the budgetary efficiency of the project - the amount of tax deductions, as well as indicate the number of jobs created. It was required, according to the above formulas, to calculate other indicators of the project.

Mistake 5. Expense items: you can not spend on everything

The funds received from the budget can be spent exclusively for those purposes that are most clearly and transparently spelled out in the business plan and application. No deviation is provided. An additional limitation is the fact that only fixed assets that are directly involved in the business and generate income can be purchased with the grant funds. It is impossible to repay debts to creditors or pay salaries to employees or make other current expenses using the grant.

For this reason, when filling out the application, I had to immediately think over the process of acquiring assets, taking into account the fact that I would have to confirm the intended nature of the use of funds - with payment documents. Difficulties arose - it was difficult for me to confirm the fact of the sale and purchase of farm animals in private household plots.

I had to draw up an agreement between an individual and an individual entrepreneur, in which all the main parameters of this transaction were taken into account. Subsequently, this agreement became part of the report on the expenditure of budgetary funds, and it was not immediately agreed to be accepted.

Mistake 6. Competition: important selection criteria

The Commission takes into account only a few of the most important criteria for evaluating applicants, assigning points to each indicator:

Creation of jobs - from 1 to 5 points for employment of 1 to 10 employees or more;
Applicant's age up to 30 years - 1 point, older - 0 points;
Own investments from 0 to 100% of the project cost - from 1 to 5 points;
Priority activities - 1 point, any other permitted activity - 0 points.

A prerequisite is the registration of an entrepreneur for no longer than one year, as well as the implementation of activities in the territory of the region where he was registered. There are other indicators that the commission evaluates, they are spelled out in the regulation of the competition and, as it turned out, differ significantly in different regions of the country.

Mistake 7. Regional specifics of the grant program

I was greatly mistaken that I have comprehensive information about the program, having studied the experience of several regions. It turned out that in the Novgorod region a grant can be received in the amount of 70% of the cost of the entire project, moreover, on the fact of expenses.

That is, in order for me to get 300 thousand rubles from the budget, I would first need to make documented expenses for the same amount and plan at least another 130 thousand rubles to lay out from my own pocket for business development.

In 2013, in other regions, for example, in the Sverdlovsk region, to participate in the program, it is enough to complete training, write a BP and pay 15% of the costs of launching a newly registered company, the rest will be paid from a grant from the budget. In St. Petersburg, the ratio of own and requested from the budget funds should be 30 and 70%, respectively. Well, I had to moderate my appetites and be content with the amount of 150 thousand rubles, because I had already invested about that much in my farm and could confirm these expenses with checks.

Mistake 8. Deadlines for receiving funds: delay in payments from the budget

But I could not meet the expected expenses at my own expense in order to compensate for them with funds from the budget - I decided to wait for the grant to be paid and then buy all the necessary equipment and young animals. This became my next mistake. During my first visits to the administration, when I was still doing reconnaissance, I congratulated the employees on March 8, and when I came for money, it was already a happy new year.

Despite the fact that the money was received in my account on December 20, I had to report on the spending made on the 25th, so that the administration could accept the report before the end of the year. It was this feature of subsidies from the budget that cost me many lost months and nerves. The procedure for submitting reports on the grant turned out to be the simplest - I brought sales receipts for the purchase of equipment and an agreement for the purchase of farm animals, in the amount corresponding to the application with a business plan.

Mistake 9. Reporting: delay in the implementation of the project

Since I did not receive the money in June, as expected, my entire calendar plan for the implementation of the project shifted somewhat. In the spring of next year, I was already supposed to receive a solid income and give work to 3 residents of the area. However, this was only possible with a six-month delay.

For a report after the first quarter, I must provide the administration with a certificate of the average headcount and a certificate of tax deductions and the absence of debt before payments to the budget and extrabudgetary funds. As a result, they asked me only for an explanation of the reason for such a delay in the development of my farm and did not demand the return of the funds received, although under the terms of the agreement they could well have been forced to return this money. By the end of this year, I reached the planned sales volumes and the capacity of my enterprise.

Now that I have experience of interacting with the local administration and knowing the nuances of obtaining and using budget funds, I understand that free cheese is not only in a mousetrap.

Not all organizations are created for profit. There is a separate type of companies whose activities are aimed at charity, culture, social needs of citizens. This is far from the whole spectrum of NPO activities. It is important that in carrying out their activities, non-profit structures do not aim to obtain material benefits.

Areas of activity of NGOs

The law clearly defines the areas in which non-profit organizations can operate:

social protection of the population;
prevention of accidents and preparation of people in the event of disasters of an ecological, man-made nature;
assistance to refugees;
protection and preservation of the environment;
legal assistance to the population free of charge;
science, culture, education, sports;
patriotic work with the population.

Activities in these areas are not related to making profits. How does a non-profit organization exist if it has no income?

With the world on a string

NCOs exist on contributions and voluntary donations from citizens, on receipts from the members of the organization themselves. If the organization has securities, then dividends help the company stay afloat.

In most cases, the operation of a non-profit organization requires outside investment. But where can you get them? Businessmen are in no hurry to invest in NGOs. Profits are not expected, so why waste money?

Therefore, non-profit organizations are looking for help from the state.

State aid

Certain funds are allocated annually in the state budget to help non-profit organizations.

Thus, in 2016, more than 600 million rubles were sent to the regions to support local non-profit organizations.

Is it easy to get budget funds for NGOs

In order for the funds allocated for the development of the activities of a non-profit structure to be used for their intended purpose, it is necessary to participate in a competition among NGOs. If the company's activities meet the requirements of the legislation on non-profit structures, there is every chance to receive a grant.

How to increase your chances of getting a grant

To receive budgetary funds, a non-profit organization draws up an application. It is considered under the following points:

regions where NPOs operate;
availability of material support from non-state sources;
the cost of the activity of the structure, and the efficiency of work;
professionalism of the participants of a non-profit organization, in other words, personnel;
assistance to other non-profit organizations.

Each item is worth a certain number of points. In aggregate, the number of points scored allows you to receive presidential grants.

The money from the budget is distributed as follows:

obtaining grants on a competitive basis;
grants from the public chamber;
target financing without participation in the competition;
fulfillment of the social order.

Budgetary funds cannot be spent on rallies, strikes, in support of a political movement. You can not spend the received funds for profit in any way. Funds from the budget cannot pay various taxes, duties, fees.

Actual information

In 2019, four competitions for grants for NGOs should be held. The deadline is December 16 of the current year.

More than four billion rubles will be allocated from the budget for the implementation of projects of non-profit organizations.

On the website of the Civic Chamber and the grants portal, you can get comprehensive information about ongoing grant competitions, learn news about state support for NGOs.

In April, you need to have time to apply for participation in the competition, which takes place in two stages: the qualifying round and participation in the competition.

How to open an NPO

In order to open a non-profit organization, you need to determine the scope of activities, collect the necessary package of documents for registering a legal entity, and register with the tax authorities.

To simplify the registration procedure, you can contact specialized companies that will take care of the paperwork. The service is paid, but the head of the future non-profit structure will save time.

Every year, state support for non-profit structures is growing, so it makes sense to engage in activities without making a profit.

Organizations can receive funds for such purposes as the development of research activities, culture, sports, education, the preservation of architectural monuments, support for various technical and creative projects. They are called grants and are reflected in accounting according to certain rules. In the article we will talk about the accounting of grants, we will give explanations on reporting.

Grants: what is it, what are they spent on?

Grants are usually understood as funds in cash and non-monetary forms, which are allocated by individuals, domestic and foreign legal entities in the manner prescribed by law for research or the implementation of specific programs. Grants are usually awarded on a competitive basis. The procedure for their receipt and issuance is established by regulatory and legislative acts.

Funds received in the form of grants can be spent in the direction of the budget item that the applicant draws up when submitting the application. When compiling this document, the amount of expenses necessary for the implementation of the project is calculated and justified, subject to the conditions and restrictions established by legislative acts in this area.

In the case of receiving several grants, the estimate is developed for each separately.

Budgeting and documentation

Each application of a potential grantee must be substantiated. This means that all expenses within the framework of a particular project (material, labor costs, depreciation of equipment, payments to the budget, etc.) must be calculated.

When drawing up the estimate, it should be taken into account that for various reasons, for example, in the absence of a license for some type of activity, it is not always the organization - the grant recipient can do everything on their own. In this case, the cost of paying for the services of third-party enterprises should be included in the estimate.

All operations in the economic life of a legal entity require mandatory paperwork. Getting a grant is no exception. To reflect the receipt and expenditure of funds received as a grant, the grantee can use both unified forms of documents and those developed by the enterprise independently, subject to approval and fixing them in the accounting policy.

The procedure for documenting operations on the movement of funds under the grant is established by the local regulations of the grantee.

Accounting for grants in the organization: postings

Accounting in rubles

To reflect the receipt and expenditure of grants, account 86 is used:

Account correspondence		Content of a business transaction
Debit	Credit	Content of a business transaction
76	86	Grant outstanding
51	76	Grant received
86	98	Grants used by a business and included in deferred income
20, 25, 26	02, 05	Depreciation of fixed assets and intangible assets
98	91/1	Grants received are deferred

Analytical accounting on account 86 is organized according to receipts and directions of expenditure of funds. Read also the article: → "". If several grants are received, then analytical accounting should be built for each one separately.

Example 1 The company was given a grant to restore production in the amount of 1,000,000 rubles. These funds will be used to cover expenses such as:

wages of workers, including UST and insurance premiums - 500,500 rubles;
material costs - 499,500 rubles, including VAT 76,195 rubles.

The movement of funds within the framework of the received grant can be reflected as follows:

Dt 76 Kt 86 = 1000000 - for the amount of the grant to be received;
Dt 51 Kt 76 = 1000000 - funds received under the grant;
Dt 60 Kt 51 = 499500 - transferred to the supplier for the materials provided for in the estimate;
Dt 10 Kt 60 = 423305 - materials are credited;
Dt 19 Kt 60 = 76195 - VAT on goods and materials;
Dt 20 Kt 10 = 423305 - materials for repairs were used as part of the grant estimate;
Dt 20 Kt 70, 69 \u003d 500500 - wages, UST, insurance premiums for employees for the work provided for in the estimate have been accrued;
Dt 86 Kt 19 = 76195 = write-off of VAT on grant materials;
Dt 98 Kt 91/1 = 923805 - the cost of work is included in other income.

In foreign currency

Example 2 The legal entity received funds as a grant from the budget in the amount of $5,000. All proceeds under this agreement were spent in the reporting period. The dollar exchange rate on the day of receipt of money to a bank account, established by the Central Bank, was 60 rubles per dollar, and on the last day of the month - 61 rubles.

The accountant made the following entries:

Dt52 Kt76 = 5000 * 60 = 300000 - money received as a grant;
Dt76 Kt86 = 300000 - funds are reflected as targeted financing;
Дт52 Кт91/1 = 5000 (61*5000 – 60*5000) – foreign exchange gain included in financial results;
Дт91/1 Кт86 = 5000 (5000*(61-60)) - funds of target financing have been overestimated.

A negative exchange rate difference is reflected:

Dt91 Kt52;
Dt86 Kt91.

A change in the exchange rate of the ruble in one direction or another does not entail the formation of balances on account 91. When grants do not come as technical assistance and not from the budget, the exchange rate difference is reflected in accounts 52 and 91. At the same time, if the ruble depreciates against currency of another state, a positive balance is formed on account 91. The recipient of the grant has a positive exchange rate difference, which is taken into account as non-operating income.

Example 3 The organization received a grant from a foreign foundation in the amount of $5,000. All funds under this agreement were spent in the reporting period. The dollar exchange rate of the Central Bank of the Russian Federation on the day the funds were received by the bank was 60 rubles per dollar, on the last day of the month it was 61 rubles.

Dt52 Kt76 = 300000 - receipt of a grant to a bank account;
Dt76 Kt86 = 300,000 - gran accounted for as targeted funding;
Dt52 Kt91 \u003d 5000 - for the amount of a positive exchange rate difference;
Dt91 Kt99 \u003d 5000 - write-off of the balance of other income and expenses;
Dt99 Kt68 \u003d 1200 - accrual of income tax on this operation;
Dt68 Kt51 \u003d 1200 - income tax is transferred to the budget.

Tax liabilities on grants

The procedure for calculating income tax

Funds received as grants are not subject to income tax, provided that the following points are met:

they are received free of charge and do not need to be returned;
the person who issued the grant is indicated in a special list approved by the Government of the Russian Federation;
purpose of funding - programs in the field of art, education, healthcare, ecology;
funds are spent in the direction for which they were issued.

If at least one of these conditions is not met, income tax must be charged on the received grant. Legal entities that are recipients of grants must ensure that separate records of income and expenses are maintained for each target project. If this requirement is not met, then the tax is calculated on the entire amount of the grant from the moment it is received.

Calculation of VAT, UST, personal income tax

Since grants are not subject to VAT, the input tax on these transactions is not credited. The amount is credited to earmarked funding.
UST on the salary of employees involved in the execution of the program for which the grant was received is accrued. If such work was carried out under civil law contracts, then contributions to the social insurance fund are not charged.
When an individual receives a grant for the development of science, culture, personal income tax on these amounts is not withheld. At the end of the year, the grantor, who transferred funds to an individual, submits a report on income tax f.2-NDFL to the tax authorities. Read also the article: → "".

Enterprise grant reporting

The grantor has the right to demand a report on the expenditure of funds allocated to him, and compliance with its estimate. Moreover, he may require such reports not only at the end of the target program, but also at its various stages.

As such, the form of the report is not established by law. Therefore, it is drawn up in a free form agreed between the parties. All expenses can be confirmed by data on the movement on account 86 and copies of primary documents confirming the costs incurred (acts of work performed, checks, invoices, payroll statements, etc.).

Data on the grants received is provided to the tax authorities in the income tax return.

Answers to current questions about grants

Question number 1. At the end of the program, the recipient of funds for it had unused money. There was not enough funding for the second grant. How to record cost overruns and cost savings? What tax liabilities arise in this case?

If the recipient of the grants has unused funds, and the organization that transferred them does not require their return, then they must be attributed to non-operating income and included in the tax base for income tax. This is due to the fact that subsequently the balance of funds will be spent not for the purposes specified in the agreement and estimate.

If, for some reason, there was an overspending of the grant money, and the organization that transferred it refuses to compensate for the missing amount, the difference is included in non-operating expenses. But it is important to take into account that the taxable base for income tax cannot be reduced by the missing amount.

Question number 2. What tax payments does the grantee have obligations for?

Funds received by an individual taxpayer as grants are not subject to income taxes. Such an exemption occurs when the granting organization is listed in a special list, and the funds received are spent as intended.

The recipient of targeted funds is not required to charge income tax if the requirements established by Art. 251 of the Tax Code of the Russian Federation. UST obligations remain. Personal income tax is also withheld on the wages of employees working on the target project.

Question number 3. An individual entrepreneur using the simplified tax system received earmarked funds for business development. Can he not take into account the received grant for such purposes for the calculation of income tax?

If the income received by the entrepreneur for the development of the business falls under the definition of a grant, then the obligation to tax it with income tax does not arise. The legislation establishes the purposes for which the grant is issued, according to which funds for the development of one's own business cannot be classified as a grant. Therefore, the funds received are determined by non-operating income and are subject to income tax.

Question number 4. The organization was granted a grant for the development of science. Do I need to withhold income tax on remuneration paid to individuals under this project?

If remuneration is paid to persons who are directly involved in scientific activities, personal income tax is not required. Incomes for which there is no need to withhold personal income tax are listed in Art. 217 NK. If the funds received to finance this project pay administrative or technical workers, then these amounts are subject to income tax in the general manner.

Are you young and have decided to start your own business, but no money? Or do you want to expand your business, and all cash flows are deposited in working capital, and if you extract the required amount from it, the solvency of the business will be shaken? The solution to this problem in 2018 may be grants for the development of small businesses.

Basic conditions for receiving a grant

This year, about 9.6 billion rubles are planned to be allocated from the Russian budget to support small and medium-sized businesses. It should be noted that this amount is significantly lower than in previous years. Therefore, in order to become a happy owner of financial assistance, you will have to make even more efforts. It must be remembered that you will be personally responsible for the misuse of funds.

If you decide to try your luck and apply for a grant, be prepared that you will need to meet mandatory requirements in order to receive non-refundable investment financial support.

The conditions for obtaining and using a grant for the development of small businesses are as follows:

It is necessary to submit an application in which to indicate the goals and objectives of the activity.
In it is necessary to indicate the goals, objectives and the amount of additional financial injections. It should be noted that during the consideration of the project it will be impossible to correct the business plan.
When applying for a grant for the first time, you should not go too far - indicate real numbers: ask for the minimum to translate your business plan into reality.
Having an original project increases the chances of receiving funds by 50%.
Grant funds are received in tranches for each. And in some cases, goods come instead of money.
Every penny of sponsorship funds must be spent in accordance with their intended purpose.
In the process of project implementation, it is necessary to provide correctly completed reports in a timely manner, in accordance with the schedule.
In the case of a grant, you will need to pay income tax on the amount of funds received.

Required documents

Each participant in the financial assistance program must prepare a package of documents for a future project before applying.

To receive a grant from the state, it is necessary to prepare and submit for consideration within a certain period of time:

table of contents;
summary;
introduction;
statement of the problem;
purpose and objective of the project;
methods for solving the tasks;
risk assessment;
budgeting amount;
applications and add-ons.

Be sure to include a cover letter with your application explaining why your project is important and worthy of support.

In the case of applying for a grant from private foundations, including foreign ones, additional documents may be required. Their list in each case is different - it is formed directly by the head of the grant.

Who can become the owner

When selecting participants in the Small Business Support Program, different criteria apply in different cases.

If financing is provided by a foreign fund, then the main thing for it is the full targeted use of funds in accordance with the approved business project. Therefore, as a rule, foreign sponsors are more willing to invest in business representatives who have previously received grants.

It is important for the state to ensure employment and social protection of the population. Therefore, every year local authorities determine the priority areas of economic activity for their region. The state is most interested in the development of these particular industries, which means that it will be easier for entrepreneurs who have chosen the appropriate area of activity to receive a grant.

And if foreigners prefer to give money to experienced "players", then the state gives preference to beginners who need a confident start:

university graduates;
unemployed;
those who were laid off;
single mothers;
disabled people;
retired military.

For what purpose is allocated

According to statistics, 30% of entrepreneurs who received a grant are involved in the service sector, 20% in production, and only 12% work in trade.

It is easier to get a grant for the lease of premises, the purchase of fixed and working capital (purchase of raw materials and materials), if the project is equity (part of the estimated costs for the purchase of equipment is paid by the IP from its own funds, and the investor allocates the balance for the project).

Domestic funds, as a rule, refuse to allocate funds for the payment of salaries. Foreign sponsors to finance this item of expenditure are without objection.

When granting a grant for the development of small businesses, there is a clear difference between state and foreign funds in determining the priority areas of activity for which funds are allocated.

If support is needed in the field of production, agriculture, natural sciences and education, the state will willingly allocate funds.

Private domestic funds are ready to finance innovations in the field of economy and business. If you want to do research in the field of ecology, economics, democracy, culture and society, then you should apply to foreign funds for funds.

By the number of grants provided, the leading business projects for opening:

clearing companies;
training courses;
design bureau.

Where can I get

In 2018, many organizations are ready to provide a grant for the development of small businesses.

State represented by:

Private funds, individual investors and large businessmen-philanthropists:

Skolkovo Foundation– allocates from 5 to 150 million rubles for scientific developments in the field of biomedicine, nuclear, space and energy-efficient technologies. Grant applicants must:

Prepare a package of documents, which includes:

memorandum;
presentation;
project roadmap;
financial plan;
estimate and justification of the project.

Submit an application to the cluster, which, if approved, will go to the grant service to verify the accuracy of the information provided. After that, the application will be considered by experts and assigned points from 1 to 10. If the score is higher than 5, it will go to the grant committee, where the decision to issue a grant is made by voting.

Foreign organizations:

Microsoft Seed Fund. Bill Gates is ready to give startups - young IT companies that develop software or information storage systems - up to $100,000. The main requirements of the fund are that an applicant for a grant must have a team of professionals, participate in the Microsoft BizSpark program and use the latest Microsoft technologies (Windows Azure, Windows Phone, Windows 8, Kinect).

In order to receive this grant, you must submit an application and be included in the list of participants. After that, you will have a phone / Skype interview, and then, if successful, you will be able to present your project in English to the members of the selection committee. The final stage will be a performance at the main office of the foundation.

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